ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
\u00a0<\/p>\n
Esas Say\u0131s\u0131 : 2024\/42<\/p>\n
Karar Say\u0131s\u0131 : 2024\/95<\/p>\n
Karar Tarihi : 4\/4\/2024<\/p>\n
R.G.Tarih-Say\u0131 : 22\/10\/2024-32700<\/p>\n
\u00a0<\/p>\n
\u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Burcu K\u00d6KSAL, G\u00f6khan G\u00dcNAYDIN, Ali Mahir BA\u015eARIR ile birlikte 128 milletvekili<\/p>\n
\u0130PTAL DAVASININ KONUSU: 25\/12\/2023 tarihli ve 7490 say\u0131l\u0131 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n Anayasa\u2019n\u0131n 7., 87., 88., 89. ve 161. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline ve y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131na karar verilmesi talebidir.<\/p>\n
I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc<\/p>\n
Kanun\u2019un 4. maddesinin iptali talep edilen (2) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201c(2) Merkezi y\u00f6netim kesin hesap gider cetvellerinde g\u00f6sterildi\u011fi \u00fczere, kamu idarelerinin 2022 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere, 5018 say\u0131l\u0131 Kanuna ekli;<\/p>\n
a) (I) say\u0131l\u0131 cetvelde yer alan genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerinin 4.139.051.484,36 T\u00fcrk liras\u0131 gideri,<\/p>\n
b) (II) say\u0131l\u0131 cetvelde yer alan \u00f6zel b\u00fct\u00e7eli idarelerin 2.484.814,13 T\u00fcrk liras\u0131 gideri,<\/p>\n
kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denek, kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131lanm\u0131\u015ft\u0131r.\u201d<\/p>\n
II. \u0130LK \u0130NCELEME<\/p>\n
1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Z\u00fcht\u00fc ARSLAN, Hasan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, Engin YILDIRIM, M. Emin KUZ, R\u0131dvan G\u00dcLE\u00c7, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE ve Y\u0131lmaz AK\u00c7\u0130L\u2019in kat\u0131l\u0131mlar\u0131yla 22\/2\/2024 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine, y\u00fcr\u00fcrl\u00fc\u011f\u00fc durdurma talebinin esas inceleme a\u015famas\u0131nda karara ba\u011flanmas\u0131na OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
III. ESASIN \u0130NCELENMES\u0130<\/p>\n
2. Dava dilek\u00e7esi ve ekleri, Raport\u00f6r \u00d6mer DURSUN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, dava konusu kanun h\u00fckm\u00fc, dayan\u0131lan Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
A. Anlam ve Kapsam<\/p>\n
3. 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun \u201cKullan\u0131lmayan \u00f6denek\u201d ba\u015fl\u0131kl\u0131 4. maddesinin dava konusu (2) numaral\u0131 f\u0131kras\u0131nda; an\u0131lan Kanun\u2019un ekindeki gider cetvellerinde g\u00f6sterildi\u011fi \u00fczere, kamu idarelerinin 2022 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere, 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu\u2019na ekli; (I) Say\u0131l\u0131 Cetvel\u2019de yer alan genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri i\u00e7in 4.139.051.484,36 TL, (II) Say\u0131l\u0131 Cetvel\u2019de yer alan \u00f6zel b\u00fct\u00e7eli idareler i\u00e7in 2.484.814,13 TL olmak \u00fczere toplam 4.141.536.298,49 TL kar\u015f\u0131l\u0131\u011f\u0131 \u00f6dene\u011fin kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131lanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
B. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
4. Dava dilek\u00e7esinde \u00f6zetle; merkez\u00ee y\u00f6netim kapsam\u0131ndaki kamu idarelerinin zorunlu nedenlerle yapm\u0131\u015f olduklar\u0131 \u00f6denek \u00fcst\u00fc giderlerinin kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131lanmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesiyle 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu ile verilen \u00f6deneklerin \u00fczerinde harcama yapan kamu idarelerine b\u00fct\u00e7e y\u0131l\u0131 ge\u00e7tikten sonra \u00f6denek tahsis edildi\u011fi, bu durumun 5018 say\u0131l\u0131 Kanun h\u00fck\u00fcmleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, kesin hesap kanunlar\u0131nda yaln\u0131zca b\u00fct\u00e7enin uygulama sonu\u00e7lar\u0131na ili\u015fkin bilgi ve a\u00e7\u0131klamalara yer verilebilece\u011fi, bunlar\u0131n haricinde \u00f6denek \u00fcst\u00fc harcamalar\u0131n kabul edilmesine dair h\u00fck\u00fcmlere yer verilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131, aksi durumla 5018 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinin 2022 y\u0131l\u0131 i\u00e7in uygulanamaz h\u00e2le getirildi\u011fi, harcaman\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131ldan sonra kesin hesap kanunu ile \u00f6denek verilmesi suretiyle yasama organ\u0131n\u0131n kamu harcamalar\u0131n\u0131n \u00e7e\u015fit ve miktar\u0131 ile kayna\u011f\u0131n\u0131 \u00f6nceden belirleme ve onaylama yetkisini ifade eden b\u00fct\u00e7e hakk\u0131n\u0131n ortadan kald\u0131r\u0131ld\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n 7., 87., 88., 89. ve 161. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
C. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
5. Anayasa\u2019n\u0131n 161. maddesinin birinci f\u0131kras\u0131nda \u201cKamu idarelerinin ve kamu iktisad\u00ee te\u015febb\u00fcsleri d\u0131\u015f\u0131ndaki kamu t\u00fczel ki\u015filerinin harcamalar\u0131 y\u0131ll\u0131k b\u00fct\u00e7elerle yap\u0131l\u0131r\u201d, yedinci f\u0131kras\u0131nda da \u201cMerkez\u00ee y\u00f6netim b\u00fct\u00e7esiyle verilen \u00f6denek, harcanabilecek tutar\u0131n s\u0131n\u0131r\u0131n\u0131 g\u00f6sterir.\u201d h\u00fck\u00fcmlerine yer verilmek suretiyle kamu idarelerinin harcamalar\u0131n\u0131n y\u0131ll\u0131k b\u00fct\u00e7eler ile yap\u0131laca\u011f\u0131 ve b\u00fct\u00e7elerle verilen \u00f6dene\u011fin idarelerin harcayabilece\u011fi s\u0131n\u0131r\u0131 g\u00f6sterdi\u011fi belirtilmi\u015ftir. Merkez\u00ee y\u00f6netim kapsam\u0131ndaki idarelerin b\u00fct\u00e7eleri b\u00fct\u00e7e kanunlar\u0131yla yap\u0131lmaktad\u0131r. B\u00fct\u00e7e kanunlar\u0131n\u0131n harcanabilecek s\u0131n\u0131r\u0131 g\u00f6stermesi gereklili\u011fi, \u00f6denek tutarlar\u0131n\u0131n \u00f6nceden belirlenmesini ve bu do\u011frultuda izin verilmesini zorunlu k\u0131lmaktad\u0131r.<\/p>\n
6. Anayasa\u2019n\u0131n an\u0131lan maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ise b\u00fct\u00e7e kanunu teklifinin Cumhurba\u015fkan\u0131nca mali y\u0131lba\u015f\u0131ndan en az yetmi\u015f be\u015f g\u00fcn \u00f6nce T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine (TBMM) sunulaca\u011f\u0131 ve teklifin mali y\u0131lba\u015f\u0131na kadar B\u00fct\u00e7e Komisyonunda g\u00f6r\u00fc\u015f\u00fclerek Genel Kurul taraf\u0131ndan karara ba\u011flanaca\u011f\u0131 belirtilmek suretiyle b\u00fct\u00e7e kanunlar\u0131n\u0131n harcama yap\u0131lacak mali y\u0131lba\u015f\u0131ndan \u00f6nce karara ba\u011flanmas\u0131 gerekti\u011fi a\u00e7\u0131k\u00e7a ifade edilmi\u015ftir.<\/p>\n
7. Ayr\u0131ca maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda b\u00fct\u00e7e kanunlar\u0131n\u0131n s\u00fcresinde y\u00fcr\u00fcrl\u00fc\u011fe konulamamas\u0131 h\u00e2linde ge\u00e7ici b\u00fct\u00e7e kanununun \u00e7\u0131kar\u0131laca\u011f\u0131, ge\u00e7ici b\u00fct\u00e7e kanununun da \u00e7\u0131kar\u0131lamamas\u0131 durumunda ise yeni b\u00fct\u00e7e kanunu kabul edilinceye kadar bir \u00f6nceki y\u0131l\u0131n b\u00fct\u00e7esinin yeniden de\u011ferleme oran\u0131na g\u00f6re art\u0131r\u0131larak uygulanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclmek suretiyle harcama yap\u0131labilmesi i\u00e7in \u00f6nceden izin verme zorunlulu\u011funa uygun olarak \u00e7e\u015fitli d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
8. Bu itibarla Anayasa\u2019n\u0131n 161. maddesinin an\u0131lan h\u00fck\u00fcmleri g\u00f6zetildi\u011finde kamu iktisadi te\u015febb\u00fcsleri d\u0131\u015f\u0131ndaki kamu idare ve kurumlar\u0131n\u0131n harcamalar\u0131n\u0131n \u00f6nceden izin verilen y\u0131ll\u0131k b\u00fct\u00e7e kanunlar\u0131yla yap\u0131lmas\u0131 gerekti\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n
9. Anayasa\u2019n\u0131n 161. maddesinin dokuzuncu f\u0131kras\u0131nda \u201cMerkez\u00ee y\u00f6netim kesinhesap kanunu teklifi, ilgili oldu\u011fu mal\u00ee y\u0131l\u0131n sonundan ba\u015flayarak en ge\u00e7 alt\u0131 ay sonra Cumhurba\u015fkan\u0131 taraf\u0131ndan T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine sunulur.\u201d h\u00fckm\u00fcne yer verilerek kesin hesap kanunu teklifinin ilgili oldu\u011fu mali y\u0131ldan sonra verilece\u011fi belirtilmi\u015ftir. Maddenin onuncu f\u0131kras\u0131nda da \u201cKesinhesap kanunu teklifi ve genel uygunluk bildiriminin T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine verilmi\u015f olmas\u0131, ilgili y\u0131la ait Say\u0131\u015ftayca sonu\u00e7land\u0131r\u0131lamam\u0131\u015f denetim ve hesap yarg\u0131lamas\u0131n\u0131 \u00f6nlemez ve bunlar\u0131n karara ba\u011fland\u0131\u011f\u0131 anlam\u0131na gelmez.\u201d denilmek suretiyle kesin hesap kanununun denetleme ve ibra etme fonksiyonlar\u0131na de\u011finilmi\u015ftir.<\/p>\n
10. Anayasa\u2019n\u0131n 87. maddesinde TBMM\u2019nin g\u00f6rev ve yetkileri aras\u0131nda say\u0131lan kanun koymak, de\u011fi\u015ftirmek ve kald\u0131rmak g\u00f6rev ve yetkisinin yan\u0131nda b\u00fct\u00e7e ve kesin hesap kanun tekliflerini g\u00f6r\u00fc\u015fmek ve kabul etmek g\u00f6rev ve yetkisine de yer verilmi\u015ftir. Anayasa\u2019n\u0131n 88. maddesinde ise kanunlar\u0131n TBMM\u2019de teklif, g\u00f6r\u00fc\u015f\u00fclme usul ve esaslar\u0131 d\u00fczenlenirken kesin hesap kanunlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fclme usul ve esaslar\u0131 161. maddede belirtilmi\u015ftir. Bu maddede kesin hesap kanun tekliflerinin g\u00f6r\u00fc\u015f\u00fclmesinde ayr\u0131 bir y\u00f6ntem kabul edilmi\u015f, kesin hesap kanun teklifinin Cumhurba\u015fkan\u0131 taraf\u0131ndan sunulmas\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
11. Kesin hesap kanunlar\u0131n\u0131 di\u011fer kanunlardan ayr\u0131 tutan bu d\u00fczenlemeler g\u00f6zetildi\u011finde kesin hesap kanunlar\u0131n\u0131n konusunun b\u00fct\u00e7e kanunlar\u0131nda yer alan \u00f6deneklerin uygulanmas\u0131n\u0131 g\u00f6stermekle s\u0131n\u0131rl\u0131 oldu\u011fu, kanunlarla ve b\u00fct\u00e7e kanunuyla d\u00fczenlenmesi gereken bir konunun kesin hesap kanunlar\u0131yla d\u00fczenlenemeyece\u011fi, herhangi bir kanunda yer alan h\u00fck\u00fcmlerin de\u011fi\u015ftirilemeyece\u011fi ve kald\u0131r\u0131lamayaca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
12. B\u00fct\u00e7eler genel olarak belirli bir d\u00f6nemdeki gelir ve gider tahminleri ile bunlar\u0131n uygulanmas\u0131na ili\u015fkin hususlar\u0131 g\u00f6steren ve usul\u00fcne uygun olarak y\u00fcr\u00fcrl\u00fc\u011fe konulan belgelerdir. Bununla birlikte b\u00fct\u00e7eler, yasama organ\u0131 taraf\u0131ndan y\u00fcr\u00fctme organ\u0131na y\u0131ll\u0131k olarak kamu gelirlerinin toplanmas\u0131 ve giderlerin yap\u0131lmas\u0131 i\u00e7in izin ve yetki verilmesini d\u00fczenleyen kanunlard\u0131r. Y\u00fcr\u00fctmeye verilen bu izin ve yetki, \u00f6z\u00fcnde yasama organ\u0131n\u0131n halktan ald\u0131\u011f\u0131 b\u00fct\u00e7e hakk\u0131n\u0131n gere\u011fidir. Bir ba\u015fka deyi\u015fle b\u00fct\u00e7e hakk\u0131, vergi ve benzeri gelirlerle kamu harcamalar\u0131n\u0131n \u00e7e\u015fit ve miktar\u0131n\u0131 belirleme, onaylama ve b\u00fct\u00e7e harcamalar\u0131n\u0131n sonu\u00e7lar\u0131n\u0131 denetleme hakk\u0131d\u0131r. Meclis, b\u00fct\u00e7e ile verdi\u011fi yetkinin uygun kullan\u0131lmas\u0131n\u0131 da b\u00fct\u00e7e s\u00fcrecinin bir par\u00e7as\u0131 olan kesin hesap faaliyeti ile denetlemektedir (AYM, E.2016\/47, K.2018\/10, 14\/2\/2018, \u00a7\u00a7 25-26).<\/p>\n
13. Dava konusu kuralla 5018 say\u0131l\u0131 Kanun\u2019a ekli (I) ve (II) Say\u0131l\u0131 Cetvellerde yer alan idarelerin 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu\u2019nda verilen \u00f6denek tutarlar\u0131n\u0131 a\u015fan harcamalar\u0131 i\u00e7in ek \u00f6denek kabul edilmektedir. Bu itibarla kuralla cari y\u0131ldan sonra kamu idarelerine harcama yetkisi verilmektedir. Bu durum ise kamu harcamalar\u0131n\u0131n \u00f6nceden izin al\u0131narak y\u0131ll\u0131k b\u00fct\u00e7elerle yap\u0131lmas\u0131 ilkesine ve b\u00fct\u00e7e hakk\u0131na ayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r. Nitekim b\u00fct\u00e7e ile verilen \u00f6denekler, harcama yap\u0131labilecek tutarlar\u0131 g\u00f6sterdi\u011finden kural ile TBMM\u2019nin b\u00fct\u00e7e hakk\u0131 ihlal edilerek yap\u0131lan yetkisiz harcamalar kesin hesap kanunu ile kabul edilmektedir (benzer y\u00f6nde de\u011ferlendirme i\u00e7in bkz. AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 13).<\/p>\n
14. Ayr\u0131ca ek \u00f6dene\u011fin kullan\u0131lmayan \u00f6denekten mahsup edilmesi uygulaman\u0131n kamu harcamalar\u0131n\u0131n \u00f6nceden izin al\u0131nmas\u0131 ilkesine uygunlu\u011funu sa\u011flamamaktad\u0131r. Kamu harcamalar\u0131n\u0131n \u00f6nceden izin \u015fart\u0131na ba\u011flanmas\u0131, sadece harcama miktar\u0131n\u0131n toplam tutar\u0131na izin verilmesi de\u011fil, harcamalar\u0131n \u00e7e\u015fidi ve miktar\u0131n\u0131n da meclis taraf\u0131ndan bilinmesi ve onaylanmas\u0131 gereklili\u011fi anlam\u0131na gelmektedir (AYM, E.2020\/33, K.2023\/161, 28\/09\/2023, \u00a7 14). Harcaman\u0131n \u00f6nceden planlanmas\u0131 zorunlulu\u011fu sebebiyle verilen harcama izninin esnek olmas\u0131 gerekti\u011fi a\u00e7\u0131k olsa da bu esnekli\u011fin Anayasa\u2019n\u0131n 161. maddesinin ikinci f\u0131kras\u0131 gere\u011fi 5018 say\u0131l\u0131 Kanun\u2019da b\u00fct\u00e7e hakk\u0131n\u0131n kullan\u0131lmas\u0131n\u0131 engellemeyecek \u015fekilde d\u00fczenlenmesi gerekmektedir.<\/p>\n
15. Anayasa\u2019n\u0131n 161. maddesinde b\u00fct\u00e7e kanunlar\u0131 ile kesin hesap kanunlar\u0131na farkl\u0131 ama\u00e7lar y\u00fcklenmi\u015f ve bu ama\u00e7lar ve niteliklerine uygun olarak kanunla\u015ft\u0131r\u0131lmalar\u0131nda farkl\u0131 usul ve esaslar \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. B\u00fct\u00e7elerle verilen harcama yetkisi, kesin hesap kanunlar\u0131yla kontrol edilerek idare ve kurumlar\u0131n yapt\u0131klar\u0131 harcamalar denetlenmektedir. Yasama organ\u0131n\u0131n kamu harcamalar\u0131n\u0131n \u00e7e\u015fit ve miktar\u0131 ile kayna\u011f\u0131n\u0131 \u00f6nceden belirleme ve onaylama yetkisi b\u00fct\u00e7e hakk\u0131n\u0131n bir gere\u011fidir. Bu itibarla kesin hesap kanunlar\u0131yla harcama yetkisinin verilmesi, Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131l\u0131k olu\u015fturmakta ve b\u00fct\u00e7e hakk\u0131 ile ba\u011fda\u015fmamaktad\u0131r (AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 14).<\/p>\n
16. Ayr\u0131ca yasama organ\u0131n\u0131n y\u00fcr\u00fctmenin gelir toplamas\u0131na ve harcama yapmas\u0131na izin vermesini, akabinde de harcamalar\u0131n \u00f6nceden verilen izne uygunlu\u011funun denetlenmesini ifade eden b\u00fct\u00e7e hakk\u0131, Anayasa\u2019da d\u00fczenlenen ve bireylere tan\u0131nan hak ve \u00f6zg\u00fcrl\u00fcklerden mahiyet itibar\u0131yla olduk\u00e7a farkl\u0131d\u0131r. Her ne kadar yasama organ\u0131n\u0131n bu yetkisi hak bi\u00e7iminde isimlendirilmekteyse de b\u00fct\u00e7e hakk\u0131 hakikatte m\u00fcnhas\u0131r bir kamu yetkisini ifade etmektedir. Dolay\u0131s\u0131yla b\u00fct\u00e7e hakk\u0131 ve b\u00fct\u00e7e hakk\u0131n\u0131n bir gere\u011fi olan \u00f6nceden izin \u015fart\u0131 bireylere tan\u0131nan hak ve \u00f6zg\u00fcrl\u00fcklerden farkl\u0131 olarak feragat edilebilir nitelikte bir yetki de\u011fildir (AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 15).<\/p>\n
17. \u00d6te yandan 5018 say\u0131l\u0131 Kanun\u2019un 19. maddesinde \u00f6deneklerin yetersiz olmas\u0131 durumunda ek b\u00fct\u00e7e yap\u0131lmas\u0131, 26. maddesinde yeterli \u00f6dene\u011fi bulunmayan i\u015fler i\u00e7in y\u00fcklenmeye giri\u015filemeyece\u011fi, 31. maddesinde b\u00fct\u00e7ede \u00f6ng\u00f6r\u00fclen \u00f6denekler kadar harcama yap\u0131labilece\u011fi, 42. maddesinde kesin hesap kanununun muhasebe kay\u0131tlar\u0131n\u0131 esas alarak merkez\u00ee y\u00f6netim b\u00fct\u00e7e kanununun uygulama sonu\u00e7lar\u0131n\u0131 g\u00f6sterece\u011fi, 70. maddesinde ise \u00f6denek \u00fcst\u00fc harcama yapan harcama yetkililerine ili\u015fkin yapt\u0131r\u0131mlar d\u00fczenlenmi\u015ftir .<\/p>\n
18. \u00d6deneklerin yeterli olmamas\u0131 durumunda; 5018 say\u0131l\u0131 Kanun\u2019un 26., 31. ve 70. maddeleri gere\u011fince harcama yap\u0131lmamas\u0131, 19. maddesi uyar\u0131nca zorunluluk durumunda ek b\u00fct\u00e7e yap\u0131lmas\u0131 ve 42. maddesine g\u00f6re kesin hesap kanununun yaln\u0131zca b\u00fct\u00e7enin uygulama sonu\u00e7lar\u0131n\u0131 g\u00f6stermesi gerekirken dava konusu kuralla tamamlay\u0131c\u0131 \u00f6dene\u011fin verilmesi 5018 say\u0131l\u0131 Kanun\u2019un 19., 26., 31., 42. ve 70. maddelerini 2022 y\u0131l\u0131 y\u00f6n\u00fcnden uygulanamaz h\u00e2le getirmektedir. Dolay\u0131s\u0131yla kesin hesap kanunuyla, belirli bir giderin kar\u015f\u0131l\u0131\u011f\u0131 \u00f6dene\u011fin, kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131lanmas\u0131n\u0131n Anayasa\u2019n\u0131n 161. maddesinde yer alan b\u00fct\u00e7e hakk\u0131yla ba\u011fla\u015fmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r (benzer y\u00f6nde de\u011ferlendirme i\u00e7in bkz. AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 17).<\/p>\n
19. Nitekim Anayasa Mahkemesinin 28\/9\/2023 tarihli ve E.2020\/33, K.2023\/161 say\u0131l\u0131 karar\u0131nda 21\/12\/2019 tarihli ve 7198 say\u0131l\u0131 2018 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin 2018 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere tamamlay\u0131c\u0131 \u00f6denek verilmesini \u00f6ng\u00f6ren (3) numaral\u0131 f\u0131kras\u0131n\u0131n, kamu iktisadi te\u015febb\u00fcsleri d\u0131\u015f\u0131ndaki kamu idare ve kurumlar\u0131n\u0131n harcamalar\u0131n\u0131n \u00f6nceden izin verilen y\u0131ll\u0131k b\u00fct\u00e7e kanunlar\u0131yla yap\u0131lmas\u0131 gerekti\u011fi, kesin hesap kanunlar\u0131n\u0131n konusunun b\u00fct\u00e7e kanunlar\u0131nda yer alan \u00f6deneklerin uygulanmas\u0131n\u0131 g\u00f6stermekle s\u0131n\u0131rl\u0131 oldu\u011fu, \u00f6denek \u00fcst\u00fc yap\u0131lacak harcamalara ili\u015fkin kanunlarda h\u00fck\u00fcmlerin bulundu\u011fu ve kesin hesap kanunlar\u0131yla harcama yetkisi verilmesinin b\u00fct\u00e7e hakk\u0131yla ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek an\u0131lan f\u0131kran\u0131n Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131 oldu\u011fu gerek\u00e7esiyle iptaline karar verilmi\u015ftir (AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7\u00a7 8, 11, 17, 18).<\/p>\n
20. Bu itibarla s\u00f6z konusu kuralla benzer nitelikte olan dava konusu kural bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan karar\u0131ndan ayr\u0131lmay\u0131 gerektirir bir durum bulunmamaktad\u0131r.<\/p>\n
21. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Recai AKYEL, Selahaddin MENTE\u015e, \u0130rfan F\u0130DAN, Muhterem \u0130NCE ve Y\u0131lmaz AK\u00c7\u0130L bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
Kural, Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden Anayasa\u2019n\u0131n 7., 88. ve 89. maddeleri y\u00f6n\u00fcnden ayr\u0131ca incelenmemi\u015ftir.<\/p>\n
IV. Y\u00dcR\u00dcRL\u00dc\u011e\u00dcN DURDURULMASI TALEB\u0130 <\/p>\n
22. Dava dilek\u00e7esinde \u00f6zetle, dava konusu kural\u0131n uygulanmas\u0131 h\u00e2linde telafisi g\u00fc\u00e7 veya imk\u00e2ns\u0131z zararlar\u0131n do\u011fabilece\u011fi belirtilerek y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131na karar verilmesi talep edilmi\u015ftir.<\/p>\n
25\/12\/2023 tarihli ve 7490 say\u0131l\u0131 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131na y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebinin, ko\u015fullar\u0131 olu\u015fmad\u0131\u011f\u0131ndan REDD\u0130NE 4\/4\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
V. H\u00dcK\u00dcM<\/p>\n
25\/12\/2023 tarihli ve 7490 say\u0131l\u0131 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Recai AKYEL, Selahaddin MENTE\u015e, \u0130rfan F\u0130DAN, Muhterem \u0130NCE ile Y\u0131lmaz AK\u00c7\u0130L\u2019in kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA 4\/4\/2024 tarihinde karar verildi.<\/p>\n
Ba\u015fkanvekili<\/p>\n
Kadir \u00d6ZKAYA<\/p>\n
Ba\u015fkanvekili<\/p>\n
Hasan Tahsin G\u00d6KCAN<\/p>\n
\u00dcye<\/p>\n
Engin YILDIRIM<\/p>\n
\u00dcye<\/p>\n
R\u0131dvan G\u00dcLE\u00c7<\/p>\n
\u00dcye<\/p>\n
Recai AKYEL<\/p>\n
\u00dcye<\/p>\n
Yusuf \u015eevki HAKYEMEZ<\/p>\n
\u00dcye<\/p>\n
Selahaddin MENTE\u015e<\/p>\n
\u00dcye<\/p>\n
Basri BA\u011eCI<\/p>\n
\u00dcye<\/p>\n
\u0130rfan F\u0130DAN<\/p>\n
\u00dcye<\/p>\n
Kenan YA\u015eAR<\/p>\n
\u00dcye<\/p>\n
Muhterem \u0130NCE<\/p>\n
\u00dcye<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n
25\/12\/2023 tarihli ve 7490 say\u0131l\u0131 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131 oldu\u011funa ve iptaline karar verilmi\u015ftir. \u0130ptal karar\u0131n\u0131n gerek\u00e7esinde, kuralla cari y\u0131ldan sonra kamu idarelerine harcama yetkisi verildi\u011fi, bu durumun kamu harcamalar\u0131n\u0131n \u00f6nceden izin al\u0131narak y\u0131ll\u0131k b\u00fct\u00e7elerle yap\u0131lmas\u0131 ilkesine ve b\u00fct\u00e7e hakk\u0131na ayk\u0131r\u0131l\u0131k olu\u015fturdu\u011fu, b\u00fct\u00e7eyle verilen \u00f6denekler harcama yap\u0131labilecek tutarlar\u0131 g\u00f6sterdi\u011finden kuralla meclisin b\u00fct\u00e7e hakk\u0131 ihlal edilerek yap\u0131lan yetkisiz harcamalar\u0131n kesin hesap kanunu ile kabul edildi\u011fi de\u011ferlendirmelerine yer verilmi\u015ftir.<\/p>\n
7490 say\u0131l\u0131 Kanun\u2019un \u201cKullan\u0131lmayan \u00f6denek\u201d ba\u015fl\u0131kl\u0131 4. maddesinin (1) numaral\u0131 f\u0131kras\u0131nda, 2022 y\u0131l\u0131 merkezi y\u00f6netim kesin hesap gider cetvellerinde g\u00f6sterildi\u011fi \u00fczere, 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde yer alan genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerinin 62.255.957.374,01 T\u00fcrk liras\u0131, (II) say\u0131l\u0131 cetvelde yer alan \u00f6zel b\u00fct\u00e7eli idarelerin 11.958.919.929,91 T\u00fcrk liras\u0131 ve (III) say\u0131l\u0131 cetvelde yer alan d\u00fczenleyici ve denetleyici kurumlar\u0131n 817.046.500,22 T\u00fcrk liras\u0131 \u00f6dene\u011finin kullan\u0131lmad\u0131\u011f\u0131 belirtilmi\u015ftir. An\u0131lan maddenin iptali talep edilen (2) numaral\u0131 f\u0131kras\u0131nda ise, merkezi y\u00f6netim kesin hesap gider cetvellerinde g\u00f6sterildi\u011fi \u00fczere, kamu idarelerinin 2022 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde yer alan genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerinin 4.139.051.484,36 T\u00fcrk liras\u0131 gideri ile (II) say\u0131l\u0131 cetvelde yer alan \u00f6zel b\u00fct\u00e7eli idarelerin 2.484.814,13 T\u00fcrk liras\u0131 giderinin kar\u015f\u0131l\u0131\u011f\u0131 \u00f6dene\u011fin kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131land\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n
Anayasa\u2019n\u0131n 87. maddesinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinin (TBMM) g\u00f6rev ve yetkileri aras\u0131nda \u201cb\u00fct\u00e7e ve kesinhesap kanun tekliflerini g\u00f6r\u00fc\u015fmek ve kabul etmek\u201d g\u00f6rev ve yetkisine de yer verilmi\u015f; b\u00fct\u00e7e ve kesinhesap ile ilgili h\u00fck\u00fcmler ise 161. maddede birlikte d\u00fczenlenmi\u015ftir.<\/p>\n
B\u00fct\u00e7e genel olarak belirli bir d\u00f6nemdeki gelir ve gider tahminleri ile bunlar\u0131n uygulanmas\u0131na ili\u015fkin hususlar\u0131 g\u00f6steren ve usul\u00fcne uygun olarak y\u00fcr\u00fcrl\u00fc\u011fe konulan belgedir. Devlet, bir y\u0131l s\u00fcresince b\u00fct\u00e7e kanununda belirtilmesi ko\u015fuluyla harcama yapabilmekte ve gelir toplayabilmektedir (AYM, E.2017\/19, K.2018\/11, 14\/2\/2018, \u00a7 6).<\/p>\n
B\u00fct\u00e7e kanunlar\u0131, devlette kamu hizmetlerinin yerine getirilebilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen gelirlerin nas\u0131l toplanaca\u011f\u0131na ve y\u00f6netilece\u011fine, planlanan harcama ve yat\u0131r\u0131mlara ili\u015fkin ilkelerin belirlendi\u011fi \u00f6zel yasama i\u015flemleridir. B\u00fct\u00e7e kanunlar\u0131n\u0131n zaman\u0131nda haz\u0131rlanamamas\u0131 veya kabul edilememesi kamu d\u00fczeninde telafisi g\u00fc\u00e7 zararlar do\u011furabilece\u011finden Anayasa\u2019da b\u00fct\u00e7e kanunlar\u0131n\u0131n haz\u0131rlanmas\u0131, parlamentoda g\u00f6r\u00fc\u015f\u00fclmesi ve yay\u0131mlanmas\u0131 bak\u0131m\u0131ndan di\u011fer kanunlardan farkl\u0131 usuller benimsenmi\u015ftir (AYM, E.2017\/19, K.2018\/11, 14\/2\/2018, \u00a7 7). Meclis, b\u00fct\u00e7e ile h\u00fck\u00fbmete gelir toplama ve gider yapma yetkisi vermekte; bu yetkinin uygun kullan\u0131lmas\u0131n\u0131 da b\u00fct\u00e7e s\u00fcrecinin bir par\u00e7as\u0131 olan kesin hesap faaliyeti ile denetlemektedir (AYM, E.2017\/19, K.2018\/11, 14\/2\/2018, \u00a7 13).<\/p>\n
Merkez\u00ee y\u00f6netim kapsam\u0131ndaki idarelere ait b\u00fct\u00e7elerin haz\u0131rlanmas\u0131, uygulanmas\u0131, muhasebele\u015ftirilmesi, raporlanmas\u0131 ve kontrol\u00fcne ili\u015fkin usul ve esaslar 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu\u2019nda d\u00fczenlenmi\u015ftir. An\u0131lan Kanun\u2019un \u201cB\u00fct\u00e7e ilkeleri\u201d kenar ba\u015fl\u0131kl\u0131 13. maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendinde, kamu hizmetlerinin b\u00fct\u00e7elere konulacak \u00f6deneklerle, mevzuatla belirlenmi\u015f y\u00f6ntem, ilke ve ama\u00e7lara uygun olarak ger\u00e7ekle\u015ftirilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015f; (o) bendinde de b\u00fct\u00e7elerde \u00f6deneklerin belirli ama\u00e7lar\u0131 ger\u00e7ekle\u015ftirmek \u00fczere tahsis edilmesi esas\u0131 getirilmi\u015ftir.<\/p>\n
\u00d6denek esas itibar\u0131yla para veya nakit olmay\u0131p y\u00fcr\u00fct\u00fclmesi zorunlu kamu hizmetlerinin gerektirdi\u011fi harcamalar\u0131n yap\u0131labilmesine imk\u00e2n tan\u0131yan harcama iznini ifade eder. B\u00fct\u00e7eyle verilen \u00f6denekler, tahsis edildikleri ama\u00e7lar do\u011frultusunda y\u0131l\u0131 i\u00e7inde yapt\u0131r\u0131lan i\u015f, sat\u0131n al\u0131nan mal ve hizmetler ile di\u011fer giderlerin kar\u015f\u0131lanmas\u0131nda kullan\u0131l\u0131r. \u00d6deneklerin b\u00fct\u00e7e y\u0131l\u0131ndaki t\u00fcm ihtiya\u00e7lar\u0131 kar\u015f\u0131layacak \u015fekilde belirtilmesi gerekir. Ancak s\u00f6z konusu \u00f6denekler tahmine dayal\u0131 oldu\u011fundan bunun \u00e7e\u015fitli nedenlerle y\u0131l i\u00e7inde yetersiz kalmas\u0131 s\u00f6z konusu olabilir. B\u00f6yle durumlarda ortaya \u00e7\u0131kacak \u00f6denek ihtiyac\u0131n\u0131n kar\u015f\u0131lanmas\u0131 y\u00f6ntemlerinden birisi de b\u00fct\u00e7enin kendi i\u00e7inde ger\u00e7ekle\u015ftirilecek \u00f6denek aktarmas\u0131d\u0131r (AYM, E.2017\/19, K.2018\/11, 14\/2\/2018, \u00a7 11; AYM, E.2018\/27, K.2020\/49, 24\/9\/2020, \u00a7 17).<\/p>\n
\u00d6te yandan Say\u0131\u015ftay Genel Kurulu 27\/06\/1985 tarihli 85\/4505-5 numaral\u0131 karar\u0131nda \u00f6denek \u00fcst\u00fc giderlerin tamamlay\u0131c\u0131 \u00f6denek verilmesi suretiyle kar\u015f\u0131lanmas\u0131na ili\u015fkin \u201cB\u00fct\u00e7e Kanunlar\u0131 ile b\u00fct\u00e7e i\u015flemlerine ve harcamaya ili\u015fkin di\u011fer mevzuat \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclen hizmetler dolay\u0131s\u0131yla yap\u0131lan harcamalar\u0131n sayman hesaplar\u0131 esas al\u0131narak saptanan kesin sonu\u00e7lar\u0131, Bakanlar Kurulunca Muhasebei Umumiye Kanunu\u2019nun 100. maddesi gere\u011fince \u015fekil taksimat bak\u0131m\u0131ndan b\u00fct\u00e7e kanunlar\u0131na paralel olarak haz\u0131rlanan kesin hesap kanunu tasar\u0131lar\u0131yla TBMM\u2019ye sunulmakta bu tasar\u0131lar\u0131n kabul\u00fcyle de b\u00fct\u00e7e uygulamas\u0131 uygun g\u00f6r\u00fclerek onanm\u0131\u015f olmaktad\u0131r. B\u00fct\u00e7ede belirlenen \u00f6denekler kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan kesin harcamalar\u0131n yasama organ\u0131nca kabul\u00fc s\u0131ras\u0131nda bir hizmet i\u00e7in b\u00fct\u00e7e kanunuyla ayr\u0131lan \u00f6denekten fazla harcama yap\u0131lmak suretiyle ortaya \u00e7\u0131kan \u00f6denek \u00fcst\u00fc harcamalar, harcaman\u0131n ili\u015fkin bulundu\u011fu b\u00f6l\u00fcm i\u00e7indeki \u00f6deneklerle ya da tamamlay\u0131c\u0131 \u00f6denek verilmek suretiyle kar\u015f\u0131lanm\u0131\u015fsa, b\u00fct\u00e7e tertibine uygunsuzluk ve \u00f6deneksiz harcama y\u00f6n\u00fcnden mevzuata ayk\u0131r\u0131l\u0131k giderilmi\u015f bulunmaktad\u0131r. Bu nedenle yasama organ\u0131n\u0131n iradesiyle \u00f6denekle kar\u015f\u0131lanan bu harcamalardan dolay\u0131 sorumlulara sorumluluk y\u00fcklenilmesinde s\u00f6z konusu olmamas\u0131 gerekmektedir.\u201d de\u011ferlendirmelerine yer verilmi\u015ftir.<\/p>\n
Say\u0131\u015ftay Genel Kurulu\u2019nun an\u0131lan karar\u0131nda da belirtildi\u011fi \u00fczere b\u00fct\u00e7e kanunuyla ayr\u0131lan \u00f6denekten fazla harcama yap\u0131lmak suretiyle ortaya \u00e7\u0131kan \u00f6denek \u00fcst\u00fc harcamaya ili\u015fkin gerekli olan \u00f6denek fark\u0131n\u0131n y\u00fcr\u00fctme organ\u0131nca kesin hesap kanunu teklifi i\u00e7erisinde TBMM\u2019nin onay\u0131ndan ge\u00e7erek kar\u015f\u0131lanmas\u0131na tamamlay\u0131c\u0131 \u00f6denek denmektedir. Tamamlay\u0131c\u0131 \u00f6denek y\u0131l sonu \u00f6dene\u011finin \u00fczerinde ger\u00e7ekle\u015fen TBMM\u2019nin b\u00fct\u00e7e hakk\u0131n\u0131n kullan\u0131lmas\u0131 kapsam\u0131nda ortaya \u00e7\u0131km\u0131\u015f uygulamad\u0131r. Tamamlay\u0131c\u0131 \u00f6denek i\u015fin do\u011fas\u0131 gere\u011fi ba\u015flang\u0131\u00e7 \u00f6dene\u011fi mahiyetindedir. S\u00f6z konusu uygulama b\u00fct\u00e7eler haz\u0131rlan\u0131rken \u00f6ng\u00f6r\u00fclen makro ekonomik tahmin ve di\u011fer varsay\u0131mlardaki sapmalar ile y\u0131l i\u00e7erisinde ortaya \u00e7\u0131kan ani ve zorunlu giderler nedeniyle y\u0131l sonunda ger\u00e7ekle\u015fen \u00f6denek \u00fcst\u00fc harcamalar i\u00e7in TBMM\u2019nin b\u00fct\u00e7e hakk\u0131 kapsam\u0131nda onay\u0131n\u0131n al\u0131nmas\u0131 i\u015fleminden ibarettir. Tamamlay\u0131c\u0131 \u00f6denek b\u00fct\u00e7e tekni\u011fine uygun \u015fekilde ve team\u00fcl olarak cumhuriyetin ilk y\u0131llar\u0131ndan itibaren kesin hesap kanunlar\u0131yla yasal bir zemine kavu\u015fmu\u015ftur.<\/p>\n
Dava konusu kuralda kamu idarelerinin 2022 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere an\u0131lan giderlerin kar\u015f\u0131l\u0131\u011f\u0131 \u00f6dene\u011fin -ayn\u0131 maddenin ilk f\u0131kras\u0131nda miktar\u0131 ve ayr\u0131nt\u0131lar\u0131 belirtilen- kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131land\u0131\u011f\u0131 belirtilmi\u015ftir. Bu ba\u011flamda kuralla tamamlay\u0131c\u0131 \u00f6denek uygulamas\u0131 kapsam\u0131nda b\u00fct\u00e7enin kendi i\u00e7inde bir \u00f6denek aktarmas\u0131 ger\u00e7ekle\u015ftirildi\u011fi, b\u00fct\u00e7enin d\u0131\u015f\u0131na \u00e7\u0131k\u0131lmas\u0131n\u0131n veya b\u00fct\u00e7enin \u00fczerinde bir harcama yap\u0131lmas\u0131n\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131, aktarma konusu yap\u0131lan miktar\u0131n genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri ve \u00f6zel b\u00fct\u00e7eli idareler y\u00f6n\u00fcnden ayr\u0131 ayr\u0131 a\u00e7\u0131k ve net olarak g\u00f6sterildi\u011fi, an\u0131lan uygulaman\u0131n kesin b\u00fct\u00e7e s\u00fcrecinin bir par\u00e7as\u0131 olan kesin hesap faaliyeti kapsam\u0131nda kesin hesap kanunu ile do\u011frudan yasama organ\u0131nca yap\u0131ld\u0131\u011f\u0131, y\u00fcr\u00fctme organ\u0131na \u00f6denek aktarma konusunda verilmi\u015f bir yetki bulunmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu itibarla kural\u0131n TBMM\u2019nin sahip oldu\u011fu b\u00fct\u00e7e hakk\u0131n\u0131n devrine sebebiyet verdi\u011fi veya an\u0131lan hakk\u0131n ihl\u00e2l edilerek TBMM\u2019nin izni bulunmaks\u0131z\u0131n kamu harcamas\u0131 yap\u0131ld\u0131\u011f\u0131 s\u00f6ylenemeyece\u011fi gibi b\u00fct\u00e7e i\u00e7indeki kullan\u0131lmayan \u00f6dene\u011fin aktar\u0131lmas\u0131 suretiyle kesin hesap kanunuyla tamamlay\u0131c\u0131 \u00f6denek verilmesinin b\u00fct\u00e7e hakk\u0131yla ba\u011fda\u015fmayan ba\u015fka bir y\u00f6n\u00fc de bulunmamaktad\u0131r.<\/p>\n
A\u00e7\u0131klanan nedenlerle dava konusu kural\u0131n, Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 ve iptal talebinin reddi gerekti\u011fi sonucuna ula\u015f\u0131ld\u0131\u011f\u0131ndan, aksi y\u00f6nde olu\u015fan \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lm\u0131yoruz.<\/p>\n
\u00dcye<\/p>\n
Recai AKYEL<\/p>\n
\u00dcye<\/p>\n
Selahaddin MENTE\u015e<\/p>\n
\u00dcye<\/p>\n
\u0130rfan F\u0130DAN<\/p>\n
\u00dcye<\/p>\n
Muhterem \u0130NCE<\/p>\n
\u00dcye<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u200bAnayasa Mahkemesi’nin 4\/4\/2024 tarihli, 2024\/42 esas – 2024\/95 karar say\u0131l\u0131 karar\u0131\u00a0Hukuki Haber<\/p>","protected":false},"excerpt":{"rendered":"
ANAYASA MAHKEMES\u0130 KARARI \u00a0 Esas Say\u0131s\u0131 : 2024\/42 Karar Say\u0131s\u0131 : 2024\/95 Karar Tarihi : 4\/4\/2024 R.G.Tarih-Say\u0131 : 22\/10\/2024-32700 \u00a0 \u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Burcu K\u00d6KSAL, G\u00f6khan G\u00dcNAYDIN, Ali Mahir BA\u015eARIR ile birlikte 128 milletvekili \u0130PTAL DAVASININ KONUSU: 25\/12\/2023 tarihli ve 7490 say\u0131l\u0131 2022 Y\u0131l\u0131 Merkezi Y\u00f6netim Kesin Hesap Kanunu\u2019nun 4. maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n Anayasa\u2019n\u0131n 7., 87., 88., 89. ve 161. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline ve y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131na karar verilmesi talebidir. I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc Kanun\u2019un 4. maddesinin iptali talep edilen (2) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir: \u00a0\u201c(2) Merkezi y\u00f6netim kesin hesap gider cetvellerinde g\u00f6sterildi\u011fi \u00fczere, kamu idarelerinin 2022 y\u0131l\u0131 \u00f6denek \u00fcst\u00fc giderlerini kar\u015f\u0131lamak \u00fczere, 5018 say\u0131l\u0131 Kanuna ekli; a) (I) say\u0131l\u0131 cetvelde yer alan genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerinin 4.139.051.484,36 T\u00fcrk liras\u0131 gideri, b) (II) say\u0131l\u0131 cetvelde yer alan \u00f6zel b\u00fct\u00e7eli idarelerin 2.484.814,13 T\u00fcrk liras\u0131 gideri, kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denek, kullan\u0131lmayan \u00f6denekten mahsup edilmek suretiyle kar\u015f\u0131lanm\u0131\u015ft\u0131r.\u201d II. \u0130LK \u0130NCELEME 1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Z\u00fcht\u00fc ARSLAN, Hasan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, Engin YILDIRIM, M. Emin KUZ, R\u0131dvan G\u00dcLE\u00c7, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE ve Y\u0131lmaz AK\u00c7\u0130L\u2019in kat\u0131l\u0131mlar\u0131yla 22\/2\/2024 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik …<\/p>","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,535],"tags":[],"class_list":["post-6710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber","category-uncategorized-tr"],"acf":[],"yoast_head":"\n