ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
Esas Say\u0131s\u0131 : 2025\/61<\/p>\n
Karar Say\u0131s\u0131 : 2025\/46<\/p>\n
Karar Tarihi : 6\/3\/2025<\/p>\n
R.G.Tarih-Say\u0131 : 4\/6\/2025-32920<\/p>\n
\u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Bursa 4. \u0130cra Hukuk Mahkemesi <\/p>\n
\u0130T\u0130RAZIN KONUSU: 9\/6\/1932 tarihli ve 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu\u2019na 17\/7\/2003 tarihli ve 4949 say\u0131l\u0131 Kanun\u2019un 102. maddesiyle eklenen ek 1. maddenin 20\/2\/2019 tarihli ve 7165 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle de\u011fi\u015ftirilen ikinci f\u0131kras\u0131n\u0131n Anayasa\u2019n\u0131n 36. maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir.<\/p>\n
OLAY: Ta\u015f\u0131n\u0131r mal haczinden kaynaklanan istihkak davas\u0131nda itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n
I. \u0130PTAL\u0130 \u0130STENEN VE \u0130LG\u0130L\u0130 G\u00d6R\u00dcLEN KANUN H\u00dcK\u00dcMLER\u0130 <\/p>\n
A. \u0130ptali \u0130stenen Kanun H\u00fckm\u00fc<\/p>\n
Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 ek 1. maddesi \u015f\u00f6yledir:<\/p>\n
\u201cEk Madde 1- (Ek: 17\/7\/2003-4949\/102 md.)<\/p>\n
Bu Kanunun 119, 226, 326, 363 ve 364 \u00fcnc\u00fc maddelerindeki parasal s\u0131n\u0131rlar; her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n, o y\u0131l i\u00e7in 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve il\u00e2n edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz.<\/p>\n
(De\u011fi\u015fik f\u0131kra:20\/2\/2019-7165\/2 md.) 363 ve 364 \u00fcnc\u00fc maddelerdeki parasal s\u0131n\u0131rlar\u0131n uygulanmas\u0131nda h\u00fckm\u00fcn verildi\u011fi tarihteki miktar esas al\u0131n\u0131r.<\/p>\n
(Ek f\u0131kra:7\/11\/2024-7531\/2 md.) \u0130stinaf ve temyiz kanun yoluna ba\u015fvuruda esas al\u0131nan parasal s\u0131n\u0131rda yeniden de\u011ferleme nedeniyle meydana gelen art\u0131\u015f, b\u00f6lge adliye mahkemesinin kald\u0131rma veya Yarg\u0131tay\u0131n bozma kararlar\u0131 \u00fczerine yeniden verilen kararlar hakk\u0131nda uygulanmaz, ilk karar tarihinde ge\u00e7erli olan parasal s\u0131n\u0131rlar esas al\u0131n\u0131r.\u201d<\/p>\n
B. \u0130lgili G\u00f6r\u00fclen Kanun H\u00fck\u00fcmleri<\/p>\n
Kanun\u2019un;<\/p>\n
1. 363. maddesi \u015f\u00f6yledir:<\/p>\n
\u201c\u0130stinaf yoluna ba\u015fvurma ve incelenmesi<\/p>\n
Madde 363- (De\u011fi\u015fik: 2\/3\/2005-5311\/24 md.)<\/p>\n
\u0130cra mahkemesince 85 inci maddenin uygulanma bi\u00e7imi, icra dairesi taraf\u0131ndan hesaplanan vek\u00e2let \u00fccreti, 103 \u00fcnc\u00fc maddenin uygulanma bi\u00e7imi ve bu maddede d\u00fczenlenen davetiyenin i\u00e7eri\u011fi, yediemin \u00fccreti, yediemin de\u011fi\u015ftirilmesi, hacizli ta\u015f\u0131n\u0131r mallar\u0131n muhafaza \u015fekli, k\u0131ymet takdirine ili\u015fkin \u015fik\u00e2yet, ihaleye kat\u0131labilmek i\u00e7in teminat yat\u0131r\u0131lmas\u0131 ve teminat\u0131n miktar\u0131, sat\u0131\u015f\u0131n durdurulmas\u0131, sat\u0131\u015f il\u00e2n\u0131n\u0131n iptali, s\u00fcresinde sat\u0131\u015f istenmemesi nedeniyle sat\u0131\u015f\u0131n d\u00fc\u015f\u00fcr\u00fclmesi, 263 \u00fcnc\u00fc maddenin uygulanma bi\u00e7imi, ifl\u00e2s idaresinin olu\u015fturulmas\u0131, icra mahkemesinin ifl\u00e2s idaresinin i\u015flemleri hakk\u0131nda \u015fik\u00e2yet \u00fczerine verdi\u011fi kararlara kar\u015f\u0131, ifl\u00e2s idare memurunun \u00fccret ve masraflar\u0131 hakk\u0131ndaki hesap pusulas\u0131 ve 36 nc\u0131 maddeye g\u00f6re icran\u0131n geri b\u0131rak\u0131lmas\u0131na ili\u015fkin kararlar\u0131 d\u0131\u015f\u0131ndaki kararlar\u0131na kar\u015f\u0131, ait oldu\u011fu alacak, hak veya mal\u0131n de\u011fer veya miktar\u0131n\u0131n yedi bin T\u00fcrk liras\u0131n\u0131 ge\u00e7mesi \u015fart\u0131yla istinaf yoluna ba\u015fvurulabilir. \u0130stinaf yoluna ba\u015fvuru s\u00fcresi (\u2026) tebli\u011f tarihinden itibaren iki haftad\u0131r.<\/p>\n
\u0130cra mahkemesi kararlar\u0131 aleyhine i\u015flemleri uzatmak gibi k\u00f6t\u00fcniyetle istinaf yoluna ba\u015fvuruldu\u011fu anla\u015f\u0131l\u0131rsa Hukuk Usul\u00fc Muhakemeleri Kanununun 422 nci maddesi h\u00fckm\u00fc uygulan\u0131r.<\/p>\n
Kesin bir karara kar\u015f\u0131 k\u00f6t\u00fcniyetle istinaf yoluna ba\u015fvuranlar hakk\u0131nda da yukar\u0131daki f\u0131kra h\u00fckm\u00fc uygulan\u0131r.<\/p>\n
\u0130stinaf yoluna ba\u015fvuru sat\u0131\u015ftan ba\u015fka icra i\u015flemlerini durdurmaz. \u0130cran\u0131n devam\u0131 i\u00e7in gereken evrak al\u0131konularak bunlar\u0131n birer \u00f6rne\u011fi b\u00f6lge adliye mahkemesine g\u00f6nderilecek dosyaya konulur.\u201d<\/p>\n
2. 364. maddesi \u015f\u00f6yledir:<\/p>\n
\u201cTemyiz yoluna ba\u015fvurma ve incelenmesi<\/p>\n
Madde 364- (De\u011fi\u015fik: 2\/3\/2005-5311\/25 md.)<\/p>\n
B\u00f6lge adliye mahkemesi hukuk dairelerince verilen ve miktar veya de\u011feri elli sekiz bin sekiz y\u00fcz T\u00fcrk liras\u0131n\u0131 ge\u00e7en niha\u00ee kararlara kar\u015f\u0131 temyiz yoluna ba\u015fvurulabilir.<\/p>\n
(De\u011fi\u015fik c\u00fcmle:2\/3\/2024-7499\/3 md.) Birinci f\u0131krada belirtilen kararlara kar\u015f\u0131, tebli\u011f tarihinden itibaren iki hafta i\u00e7inde temyiz yoluna ba\u015fvurulabilir; temyiz yoluna ba\u015fvurma ve incelemesi Hukuk Muhakemeleri Kanunu h\u00fck\u00fcmlerine g\u00f6re yap\u0131l\u0131r. Bu durumda da 363 \u00fcnc\u00fc maddenin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n
Temyiz yoluna ba\u015fvurma, sat\u0131\u015ftan ba\u015fka icra i\u015flemlerini durdurmaz.\u201d<\/p>\n
II. \u0130LK \u0130NCELEME<\/p>\n
1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Kadir \u00d6ZKAYA, Hasan Tahsin G\u00d6KCAN, Basri BA\u011eCI, Engin YILDIRIM, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ve Metin KIRATLI\u2019n\u0131n kat\u0131l\u0131mlar\u0131yla 6\/3\/2025 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
III. ESASIN \u0130NCELENMES\u0130<\/p>\n
2. Ba\u015fvuru karar\u0131 ve ekleri, Raport\u00f6r Murat \u00d6ZDEN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu ve ilgili g\u00f6r\u00fclen kanun h\u00fck\u00fcmleri, dayan\u0131lan ve ilgili g\u00f6r\u00fclen Anayasa kurallar\u0131, 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. 2004 say\u0131l\u0131 Kanun\u2019un 363. maddesinin birinci f\u0131kras\u0131nda icra mahkemesinin an\u0131lan f\u0131krada say\u0131lan kararlar\u0131 d\u0131\u015f\u0131ndakilere kar\u015f\u0131, ait oldu\u011fu alacak, hak veya mal\u0131n de\u011fer veya miktar\u0131n\u0131n yedi bin T\u00fcrk liras\u0131n\u0131 ge\u00e7mesi \u015fart\u0131yla istinaf kanun yoluna ba\u015fvurulabilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
4. An\u0131lan Kanun\u2019un 364. maddesinin birinci f\u0131kras\u0131nda da b\u00f6lge adliye mahkemesi hukuk dairelerince verilen ve miktar veya de\u011feri elli sekiz bin sekiz y\u00fcz T\u00fcrk liras\u0131n\u0131 ge\u00e7en nihai kararlara kar\u015f\u0131 temyiz kanun yoluna ba\u015fvurulabilece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n
5. Kanun\u2019un ek 1. maddesinin birinci f\u0131kras\u0131nda 363. ve 364. maddelerdeki parasal s\u0131n\u0131rlar\u0131n her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n o y\u0131l i\u00e7in 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun m\u00fckerrer 298. maddesi h\u00fck\u00fcmleri uyar\u0131nca Hazine ve Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanaca\u011f\u0131, bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131n\u0131n dikkate al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir. Bu kapsamda 363. ve 364. maddelerde belirtilen parasal s\u0131n\u0131rlar her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak tespit ve ilan edilen yeniden de\u011ferleme oran\u0131na g\u00f6re g\u00fcncellenmektedir.<\/p>\n
6. Ek 1. maddenin itiraz konusu ikinci f\u0131kras\u0131nda ise 363. ve 364. maddelerdeki parasal s\u0131n\u0131rlar\u0131n uygulanmas\u0131nda h\u00fckm\u00fcn verildi\u011fi tarihteki miktar\u0131n esas al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Kural gere\u011fince dava konusunun de\u011fer ve miktar itibar\u0131yla ilk derece mahkemesince ve b\u00f6lge adliye mahkemesince h\u00fckm\u00fcn verildi\u011fi tarihte ge\u00e7erli olan parasal s\u0131n\u0131r\u0131n alt\u0131nda kalmas\u0131 h\u00e2linde bu mahkemelerce verilen karara kar\u015f\u0131 istinaf veya temyiz kanun yoluna ba\u015fvurulmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n
B. \u0130tiraz\u0131n Gerek\u00e7esi<\/p>\n
7. Ba\u015fvuru karar\u0131nda \u00f6zetle; itiraz konusu kural gere\u011fince davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihte kanun yolu a\u00e7\u0131k olan davan\u0131n \u00fczerinden bir y\u0131l ge\u00e7tikten sonra yap\u0131lan g\u00fcncelleme nedeniyle kesinlik s\u0131n\u0131r\u0131n\u0131n artmas\u0131 ve taraflar\u0131n kanun yoluna ba\u015fvurma hakk\u0131n\u0131n ortadan kalkmas\u0131n\u0131n hukuki g\u00fcvenlik ve \u00f6ng\u00f6r\u00fclebilirli\u011fe ayk\u0131r\u0131 oldu\u011fu zira taraflar\u0131n kanun yoluna ba\u015fvurmalar\u0131yla ilgili kesinlik s\u0131n\u0131r\u0131n\u0131 davan\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 tarihte \u00f6ng\u00f6rebilmelerinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 dolay\u0131s\u0131yla kural gere\u011fince kanun yoluna ba\u015fvurmada h\u00fckm\u00fcn verildi\u011fi tarihteki parasal s\u0131n\u0131r\u0131n dikkate al\u0131nmas\u0131n\u0131n adil yarg\u0131lanma hakk\u0131 ve hukuki g\u00fcvenlik ilkesiyle \u00e7eli\u015fti\u011fi belirtilerek kural\u0131n Anayasa\u2019n\u0131n 36. maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
C. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
8. 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 43. maddesi uyar\u0131nca kural, ilgisi nedeniyle Anayasa\u2019n\u0131n 13. maddesi y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/p>\n
9. Anayasa Mahkemesi 4\/12\/2024 tarihli ve E.2023\/182, K.2024\/203 say\u0131l\u0131 karar\u0131nda 12\/1\/2011 tarihli ve 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanunu\u2019nun ek 1. maddesinin (2) numaral\u0131 f\u0131kras\u0131nda yer alan ve an\u0131lan Kanun\u2019un istinaf yoluna ba\u015fvurulabilen kararlar ile temyiz edilemeyen kararlar\u0131n d\u00fczenlendi\u011fi 341. ve 362. maddelerindeki parasal s\u0131n\u0131rlar\u0131n uygulanmas\u0131nda h\u00fckm\u00fcn verildi\u011fi tarihteki miktar\u0131n esas al\u0131naca\u011f\u0131n\u0131 \u00f6ng\u00f6ren \u201c\u2026341 inci, 362 nci\u2026\u201d ibaresini Anayasa\u2019n\u0131n 13. ve 36. maddelerine ayk\u0131r\u0131 g\u00f6rerek iptal etmi\u015ftir.<\/p>\n
10. S\u00f6z konusu kararda \u00f6ncelikle an\u0131lan ibarenin Kanun\u2019un 341. ve 362. maddelerinde belirtilen ve ek 1. maddenin (1) numaral\u0131 f\u0131kras\u0131 gere\u011fince her y\u0131l \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131na g\u00f6re g\u00fcncellenen parasal tutar\u0131n alt\u0131nda kalan davalarda verilen kararlara kar\u015f\u0131 istinaf ve temyiz kanun yoluna ba\u015fvurma imk\u00e2n\u0131n\u0131 ortadan kald\u0131rmas\u0131 nedeniyle h\u00fckm\u00fcn denetlenmesini talep etme hakk\u0131yla ilgisi oldu\u011fu ve s\u00f6z konusu hakka s\u0131n\u0131rlama getirdi\u011fi belirtilmi\u015ftir (AYM, E.2023\/182, K.2024\/203, 4\/12\/2024, \u00a7 44).<\/p>\n
11. Bu ba\u011flamda kararda, h\u00fckm\u00fcn verildi\u011fi tarihte ge\u00e7erli olan parasal tutar\u0131n g\u00fcncellenmesinde dikkate al\u0131nan yeniden de\u011ferleme oran\u0131n\u0131n 213 say\u0131l\u0131 Kanun\u2019un m\u00fckerrer 298\/A maddesi gere\u011fince belirlendi\u011fi ve bu oran\u0131n Hazine ve Maliye Bakanl\u0131\u011f\u0131nca ilan edildi\u011fi, dolay\u0131s\u0131yla an\u0131lan tarih itibar\u0131yla kanun yoluna ba\u015fvurulabilecek kararlar\u0131n kapsam\u0131n\u0131n herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak d\u00fczenlendi\u011fi g\u00f6zetildi\u011finde ibarenin kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r (AYM, E.2023\/182, K.2024\/203, 4\/12\/2024, \u00a7 46).<\/p>\n
12. An\u0131lan kararda s\u00f6z konusu ibarenin Anayasa\u2019n\u0131n 141. maddesi kapsam\u0131nda yarg\u0131laman\u0131n en az maliyetle ve en k\u0131sa zamanda sonu\u00e7land\u0131r\u0131lmas\u0131 y\u00f6n\u00fcnde me\u015fru bir amac\u0131n\u0131n oldu\u011fu ve bu amaca ula\u015fmak bak\u0131m\u0131ndan elveri\u015fli ve gerekli oldu\u011fu belirtilmi\u015ftir.<\/p>\n
13. Kararda yap\u0131lan orant\u0131l\u0131l\u0131k incelemesinde \u00f6ncelikle ki\u015filerin dava konusunu olu\u015fturan alacak ya da mal\u0131n de\u011ferine g\u00f6re -kanun yollar\u0131na ba\u015fvurmada o tarihte ge\u00e7erli olan parasal de\u011ferleri (kesinlik s\u0131n\u0131r\u0131) de dikkate alarak- dava\/kar\u015f\u0131 dava a\u00e7abilecekleri ya da \u0131slah talebinde bulunabilecekleri, kanun koyucunun kanun yoluna ba\u015fvurmada belirledi\u011fi kesinlik s\u0131n\u0131r\u0131n\u0131 yarg\u0131laman\u0131n devam etti\u011fi s\u00fcre\u00e7te y\u0131ldan y\u0131la g\u00fcncelledi\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda enflasyon nedeniyle ekonomik \u00f6nemini yitiren dava konusu mal ya da alaca\u011f\u0131n de\u011ferinin de enflasyonun olumsuz etkisinden korunmas\u0131 gerekti\u011fi vurgulanm\u0131\u015ft\u0131r (AYM, E.2023\/182, K.2024\/203, 4\/12\/2024, \u00a7\u00a7 49-53).<\/p>\n
14. Kararda, ibare gere\u011fince kanun yoluna ba\u015fvuru a\u00e7\u0131s\u0131ndan parasal de\u011fer (kesinlik s\u0131n\u0131r\u0131) g\u00fcncellenirken dava konusu mal ya da alaca\u011f\u0131n de\u011ferinin g\u00fcncellenmemesi nedeniyle enflasyondan dolay\u0131 olu\u015fan k\u00fclfetin tamam\u0131n\u0131n davan\u0131n taraflar\u0131na y\u00fcklendi\u011fi, bu y\u00f6n\u00fcyle ibare kapsam\u0131nda taraflar\u0131n kanun yoluna ba\u015fvuramamas\u0131 nedeniyle katlanacaklar\u0131 k\u00fclfet ile me\u015fru ama\u00e7tan kaynaklanan kamusal yarar aras\u0131ndaki dengenin taraflar aleyhine bozuldu\u011fu belirtilerek an\u0131lan ibareyle h\u00fckm\u00fcn denetlenmesini talep etme hakk\u0131na getirilen s\u0131n\u0131rlaman\u0131n orant\u0131s\u0131z oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r (AYM, E.2023\/182, K.2024\/203, 4\/12\/2024, \u00a7 55).<\/p>\n
15. \u0130tiraz konusu kural bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan karar\u0131ndan ayr\u0131lmay\u0131 gerektirir bir durum bulunmamaktad\u0131r.<\/p>\n
16. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 13. ve 36. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
IV. \u0130PTAL KARARININ Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RECE\u011e\u0130 G\u00dcN SORUNU<\/p>\n
17. Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u201cKanun, Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesi veya T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc ya da bunlar\u0131n h\u00fck\u00fcmleri, iptal kararlar\u0131n\u0131n Resm\u00ee Gazetede yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fckten kalkar. Gereken hallerde Anayasa Mahkemesi iptal h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihi ayr\u0131ca kararla\u015ft\u0131rabilir. Bu tarih, karar\u0131n Resm\u00ee Gazetede yay\u0131mland\u0131\u011f\u0131 g\u00fcnden ba\u015flayarak bir y\u0131l\u0131 ge\u00e7emez.\u201d denilmekte, 6216 say\u0131l\u0131 Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131nda da bu kural tekrarlanmak suretiyle Anayasa Mahkemesinin gerekli g\u00f6rd\u00fc\u011f\u00fc h\u00e2llerde Resm\u00ee Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 g\u00fcnden ba\u015flayarak iptal karar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihi bir y\u0131l\u0131 ge\u00e7memek \u00fczere ayr\u0131ca kararla\u015ft\u0131rabilece\u011fi belirtilmektedir.<\/p>\n
18. 2004 say\u0131l\u0131 Kanun\u2019un ek 1. maddesinin ikinci f\u0131kras\u0131n\u0131n iptal edilmesi nedeniyle do\u011facak hukuksal bo\u015fluk kamu yarar\u0131n\u0131 ihlal edecek nitelikte g\u00f6r\u00fcld\u00fc\u011f\u00fcnden Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131yla 6216 say\u0131l\u0131 Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131 gere\u011fince bu f\u0131kraya ili\u015fkin iptal h\u00fckm\u00fcn\u00fcn karar\u0131n Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan ba\u015flayarak dokuz ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
V. H\u00dcK\u00dcM<\/p>\n
9\/6\/1932 tarihli ve 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu\u2019na 17\/7\/2003 tarihli ve 4949 say\u0131l\u0131 Kanun\u2019un 102. maddesiyle eklenen ek 1. maddenin 20\/2\/2019 tarihli ve 7165 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle de\u011fi\u015ftirilen ikinci f\u0131kras\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131 gere\u011fince KARARIN RESM\u00ce GAZETE\u2019DE YAYIMLANMASINDAN BA\u015eLAYARAK DOKUZ AY SONRA Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RMES\u0130NE 6\/3\/2025 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verildi.<\/p>\n
Ba\u015fkan<\/p>\n
Kadir \u00d6ZKAYA<\/p>\n
Ba\u015fkanvekili<\/p>\n
Hasan Tahsin G\u00d6KCAN<\/p>\n
Ba\u015fkanvekili<\/p>\n
Basri BA\u011eCI<\/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
Y\u0131ld\u0131z SEFER\u0130NO\u011eLU<\/p>\n
\u00dcye<\/p>\n
Selahaddin MENTE\u015e<\/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
\u00dcye<\/p>\n
\u00d6mer \u00c7INAR<\/p>\n
\u00dcye<\/p>\n
Metin KIRATLI<\/p>\n
\u200bAnayasa Mahkemesi’nin 6\/3\/2025 tarihli, 2025\/61 esas – 2025\/46 karar say\u0131l\u0131 karar\u0131\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
ANAYASA MAHKEMES\u0130 KARARI Esas Say\u0131s\u0131 : 2025\/61 Karar Say\u0131s\u0131 : 2025\/46 Karar Tarihi : 6\/3\/2025 R.G.Tarih-Say\u0131 : 4\/6\/2025-32920 \u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Bursa 4. \u0130cra Hukuk Mahkemesi \u0130T\u0130RAZIN KONUSU: 9\/6\/1932 tarihli ve 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu\u2019na 17\/7\/2003 tarihli ve 4949 say\u0131l\u0131 Kanun\u2019un 102. maddesiyle eklenen ek 1. maddenin 20\/2\/2019 tarihli ve 7165 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle de\u011fi\u015ftirilen ikinci f\u0131kras\u0131n\u0131n Anayasa\u2019n\u0131n 36. maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir. OLAY: Ta\u015f\u0131n\u0131r mal haczinden kaynaklanan istihkak davas\u0131nda itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur. I. \u0130PTAL\u0130 \u0130STENEN VE \u0130LG\u0130L\u0130 G\u00d6R\u00dcLEN KANUN H\u00dcK\u00dcMLER\u0130 A. \u0130ptali \u0130stenen Kanun H\u00fckm\u00fc Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 ek 1. maddesi \u015f\u00f6yledir: \u201cEk Madde 1- (Ek: 17\/7\/2003-4949\/102 md.) Bu Kanunun 119, 226, 326, 363 ve 364 \u00fcnc\u00fc maddelerindeki parasal s\u0131n\u0131rlar; her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, \u00f6nceki y\u0131lda uygulanan parasal s\u0131n\u0131rlar\u0131n, o y\u0131l i\u00e7in 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesi h\u00fck\u00fcmleri uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131nca her y\u0131l tespit ve il\u00e2n edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde belirlenen s\u0131n\u0131rlar\u0131n bin T\u00fcrk liras\u0131n\u0131 a\u015fmayan k\u0131s\u0131mlar\u0131 dikkate al\u0131nmaz. (De\u011fi\u015fik f\u0131kra:20\/2\/2019-7165\/2 md.) 363 ve 364 \u00fcnc\u00fc maddelerdeki parasal s\u0131n\u0131rlar\u0131n uygulanmas\u0131nda h\u00fckm\u00fcn verildi\u011fi tarihteki miktar esas al\u0131n\u0131r. …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-106165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n