ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
Esas Say\u0131s\u0131 : 2022\/32<\/p>\n
Karar Say\u0131s\u0131 : 2025\/67<\/p>\n
Karar Tarihi : 6\/3\/2025<\/p>\n
R.G.Tarih-Say\u0131 : 4\/6\/2025-32920<\/p>\n
\u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Engin ALTAY, \u00d6zg\u00fcr \u00d6ZEL ve Engin \u00d6ZKO\u00c7 ile birlikte 133 milletvekili<\/p>\n
\u0130PTAL DAVASININ KONUSU: 19\/1\/2022 tarihli ve 7351 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 2. maddesiyle 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27. maddesinin (4) numaral\u0131 f\u0131kras\u0131na eklenen be\u015finci c\u00fcmlede yer alan \u201c\u2026y\u00fczde ellisi\u2026\u201d ibaresinin,<\/p>\n
B. 11. maddesiyle 5\/1\/2002 tarihli ve 4735 say\u0131l\u0131 Kamu \u0130hale S\u00f6zle\u015fmeleri Kanunu\u2019na eklenen ge\u00e7ici 5. maddenin; <\/p>\n
1. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin,<\/p>\n
2. Be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin,<\/p>\n
3. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin,<\/p>\n
4. Yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin,<\/p>\n
C. 12. maddesiyle 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019a eklenen ge\u00e7ici 35. maddenin;<\/p>\n
1. Birinci f\u0131kras\u0131n\u0131n,<\/p>\n
2. \u0130kinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin,<\/p>\n
3. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin,<\/p>\n
4. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n,<\/p>\n
\u00c7. 17. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin,<\/p>\n
Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 20., 35., 36., 40., 48., 73., 87., 90., 104., 123., 125., 135. ve 167. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na karar verilmesi talebidir. <\/p>\n
I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130<\/p>\n
Kanun\u2019un iptali talep edilen kurallar\u0131n da yer ald\u0131\u011f\u0131;<\/p>\n
1. 2. maddesiyle 2577 say\u0131l\u0131 Kanun\u2019un 27. maddesinin be\u015finci c\u00fcmlenin eklendi\u011fi (4) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u201c4. Vergi mahkemelerinde, vergi uyu\u015fmazl\u0131klar\u0131ndan do\u011fan davalar\u0131n a\u00e7\u0131lmas\u0131, tarh edilen vergi, resim ve har\u00e7lar ile benzeri mali y\u00fck\u00fcmlerin ve bunlar\u0131n zam ve cezalar\u0131n\u0131n dava konusu edilen b\u00f6l\u00fcm\u00fcn\u00fcn tahsil i\u015flemlerini durdurur. Ancak, 26 nc\u0131 maddenin 3 \u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re i\u015flemden kald\u0131r\u0131lan vergi davas\u0131 dosyalar\u0131nda tahsil i\u015flemi devam eder. Bu \u015fekilde i\u015flemden kald\u0131r\u0131lan dosyan\u0131n yeniden i\u015fleme konulmas\u0131 ile ihtirazi kay\u0131tla verilen beyannameler \u00fczerine yap\u0131lan i\u015flemlerle tahsilat i\u015flemlerinden dolay\u0131 a\u00e7\u0131lan davalar,tahsil i\u015flemini durdurmaz. Bunlar hakk\u0131nda y\u00fcr\u00fctmenin durdurulmas\u0131 istenebilir. (Ek c\u00fcmle: 19\/1\/2022-7351\/2 md.) Vergi kanunlar\u0131 uyar\u0131nca iadesi talep edilen vergilere ili\u015fkin olarak a\u00e7\u0131lan davalarda, dava konusu tutar\u0131n y\u00fczde ellisi oran\u0131nda teminat al\u0131nmadan y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 verilemez.\u201d<\/p>\n
2. 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. madde \u015f\u00f6yledir:<\/p>\n
\u201cEk fiyat fark\u0131 ve\/veya s\u00f6zle\u015fmelerin devri<\/p>\n
Ge\u00e7ici Madde 5 \u2013 (Ek:19\/1\/2022-7351\/11 md.) <\/p>\n
\u00dclkemizde ve d\u00fcnyada hammadde temininde ve tedarik zincirlerinde ya\u015fanan aksakl\u0131klar ile girdi fiyatlar\u0131ndaki beklenmeyen art\u0131\u015flar nedeniyle 1\/12\/2021 tarihinden \u00f6nce 4734 say\u0131l\u0131 Kanuna g\u00f6re ihalesi yap\u0131lan ve bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla devam eden veya bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce fesih veya tasfiye edilmeksizin kabul\u00fc\/ge\u00e7ici kabul\u00fc yap\u0131lan mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmelerde, 1\/7\/2021 ile 31\/12\/2021 tarihleri aras\u0131nda (bu tarihler d\u00e2hil) ger\u00e7ekle\u015ftirilen k\u0131s\u0131mlar i\u00e7in, ihale dok\u00fcman\u0131nda fiyat fark\u0131 verilmesine ili\u015fkin h\u00fck\u00fcm bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, 1\/7\/2021 ile 30\/11\/2021 tarihleri aras\u0131nda (bu tarihler d\u00e2hil) ihalesi yap\u0131lan i\u015flerde ihale tarihinin (son teklif verme tarihi) i\u00e7inde bulundu\u011fu aya ait endeks, 1\/7\/2021 tarihinden \u00f6nce ihale edilen i\u015flerde ise 2021 y\u0131l\u0131 Haziran ay\u0131na ait endeks temel endeks olarak kabul edilerek ve s\u00f6zle\u015fme fiyatlar\u0131 kullan\u0131larak y\u00fcklenicinin ba\u015fvurusu \u00fczerine s\u00f6zle\u015fmesine g\u00f6re hesaplanan fiyat fark\u0131na ilave olarak ek fiyat fark\u0131 verilebilir.<\/p>\n
Ayr\u0131ca bu kapsamdaki s\u00f6zle\u015fmeler, y\u00fcklenicinin ba\u015fvurusu ve idarenin onay\u0131 ile devredilebilir. Devredilen s\u00f6zle\u015fmelerde devir alacaklarda ilk ihaledeki \u015fartlar, devir tarihi itibar\u0131yla aranacak olup devirden kaynaklanan k\u0131s\u0131tlama ve yapt\u0131r\u0131mlar uygulanmaz. Y\u00fcklenimi ortak giri\u015fim taraf\u0131ndan y\u00fcr\u00fct\u00fclen s\u00f6zle\u015fmelerde ortaklar aras\u0131nda devir veya hisse devirlerinde ilk ihaledeki yeterlik \u015fartlar\u0131 aranmaz. S\u00f6zle\u015fmeyi devreden y\u00fcklenicinin teminat\u0131 iade edilir. Bu kapsamda devredilecek s\u00f6zle\u015fmelerden damga vergisi al\u0131nmaz.<\/p>\n
S\u00f6zle\u015fmenin bu madde kapsam\u0131nda devredilmesi durumunda birinci f\u0131kra h\u00fckm\u00fc sakl\u0131 kalmak \u00fczere y\u00fcklenici devir tarihine kadar ger\u00e7ekle\u015ftirdi\u011fi i\u015fler ya da imalatlar d\u0131\u015f\u0131nda idareden herhangi bir mali hak talebinde bulunamaz. Y\u00fcklenici taraf\u0131ndan idarece uygun g\u00f6r\u00fclecek can ve mal g\u00fcvenli\u011fi ile yap\u0131 g\u00fcvenli\u011fine y\u00f6nelik tedbirlerin al\u0131nmas\u0131 \u015fartt\u0131r.<\/p>\n
Bu madde kapsam\u0131nda ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrlerini, \u00fcr\u00fcn ve girdileri, ek fiyat fark\u0131 verilmesi veya s\u00f6zle\u015fmenin devri i\u00e7in idareye ba\u015fvuru s\u00fcreleri ile devir i\u015flemlerinin tamamlanaca\u011f\u0131 s\u00fcre d\u00e2hil ek fiyat fark\u0131 hesaplamalar\u0131na ve s\u00f6zle\u015fmelerin devrine ili\u015fkin esas ve usulleri tespite Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n
Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan birinci f\u0131krada say\u0131lan nedenlerle, 1\/12\/2021 tarihinden \u00f6nce ihale edilen ve bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte devam eden s\u00f6zle\u015fmelerle ilgili olarak; 1\/7\/2021 tarihi ile 31\/12\/2021 tarihleri aras\u0131ndaki i\u015f program\u0131na g\u00f6re ger\u00e7ekle\u015ftirilemeyen i\u015f miktar\u0131 i\u00e7in s\u00fcre uzat\u0131m\u0131 ve fiyat fark\u0131 verilmesine y\u00f6nelik Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler yap\u0131labilir.<\/p>\n
4734 say\u0131l\u0131 Kanundan istisna edilen mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerinden T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmeler i\u00e7in idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme yap\u0131labilir.<\/p>\n
Kamu kurumu niteli\u011finde meslek kurulu\u015flar\u0131 ve \u00fcst birliklerinin taraf oldu\u011fu veya bu kurulu\u015f veya birliklerin kaynaklar\u0131yla kar\u015f\u0131lanan mal ve hizmet al\u0131m\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmelerde, bu maddeye g\u00f6re fiyat fark\u0131 \u00f6denebilmesine y\u00f6nelik ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme yap\u0131labilir.\u201d<\/p>\n
3. 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. madde \u015f\u00f6yledir:<\/p>\n
\u201cGe\u00e7ici Madde 35 \u2013 (Ek:19\/1\/2022-7351\/12 md.)<\/p>\n
Finansal istikrara katk\u0131 sa\u011flamak ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklemek amac\u0131yla bankalar nezdinde 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131lmak \u00fczere T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na nakit kaynak aktarmaya ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye Hazine ve Maliye Bakan\u0131 yetkilidir.<\/p>\n
Bu madde kapsam\u0131nda \u00f6denecek destek tutar\u0131n\u0131 ve hesaplama y\u00f6ntemini, destekten yararlanacak ger\u00e7ek ki\u015fi kapsam\u0131n\u0131, hesap t\u00fcrlerini, vadeleri, limitleri, hesaplar\u0131n vadeden \u00f6nce kapat\u0131lmas\u0131 durumunda yap\u0131labilecek kesintiler ile bu kesintilerin Hazine ve Maliye Bakanl\u0131\u011f\u0131na aktar\u0131lmas\u0131n\u0131, bu madde kapsam\u0131nda destek olarak aktar\u0131lacak kayna\u011f\u0131n kulland\u0131r\u0131lmas\u0131 ile uygulamaya ve denetime ili\u015fkin usul ve esaslar\u0131 belirlemeye Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n
Birinci f\u0131krada yer alan nihai hesap a\u00e7ma tarihini \u00f6ne \u00e7ekmeye veya 31\/12\/2023 tarihine kadar uzatmaya Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131, bu maddenin uygulanmas\u0131 kapsam\u0131nda T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 ve bankalardan gerekli veri ve bilgiyi talep edebilir. T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 veya bankalar talep edilen veri ve bilgiyi Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fc olup, veri ve bilginin birinci f\u0131krada belirtilen ama\u00e7 \u00e7er\u00e7evesinde Hazine ve Maliye Bakanl\u0131\u011f\u0131na verilmesinde di\u011fer kanunlardaki yasaklay\u0131c\u0131 ve s\u0131n\u0131rlay\u0131c\u0131 h\u00fck\u00fcmler uygulanmaz.<\/p>\n
Bu madde kapsam\u0131nda T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan aktar\u0131lacak deste\u011fin hak sahipli\u011finin tespiti ile deste\u011fin do\u011fru ve tam hesaplanmas\u0131ndan, T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 banka sorumludur. Haks\u0131z olarak verildi\u011fi tespit edilen destek tutar\u0131, bankaya \u00f6dendi\u011fi tarihten tahsil edildi\u011fi tarihe kadar 6183 say\u0131l\u0131 Kanunun 51 inci maddesine g\u00f6re hesaplanacak gecikme zamm\u0131yla birlikte an\u0131lan Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilir.\u201d<\/p>\n
4. 17. maddesi \u015f\u00f6yledir:<\/p>\n
\u201cMADDE 17 \u2013 Bu Kanunun;<\/p>\n
a) 12 nci maddesi 21\/12\/2021 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
b) 13 \u00fcnc\u00fc maddesi 2022 y\u0131l\u0131 Ocak ay\u0131 \u00f6deme d\u00f6neminden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
c) 14 \u00fcnc\u00fc ve 15 inci maddeleri 1\/1\/2022 tarihinden, \u00f6zel hesap d\u00f6nemine tabi olan m\u00fckelleflerde 2022 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6neminin ba\u015f\u0131ndan itibaren elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
\u00e7) 16 nc\u0131 maddesi 1\/1\/2022 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
d) Di\u011fer maddeleri yay\u0131m\u0131 tarihinde<\/p>\n
y\u00fcr\u00fcrl\u00fc\u011fe girer.\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, Hicabi DURSUN, Muammer TOPAL, M. Emin KUZ, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN ve Kenan YA\u015eAR\u2019\u0131n kat\u0131l\u0131mlar\u0131yla 21\/4\/2022 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 Burak FIRAT taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, dava konusu kanun h\u00fck\u00fcmleri, dayan\u0131lan ve ilgili g\u00f6r\u00fclen 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. Kanun\u2019un 2. Maddesiyle 2577 Say\u0131l\u0131 Kanun\u2019un 27. Maddesinin (4) Numaral\u0131 F\u0131kras\u0131na Eklenen Be\u015finci C\u00fcmlede Yer Alan \u201c\u2026y\u00fczde ellisi\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
3. 2577 say\u0131l\u0131 Kanun\u2019un 27. maddesinin (4) numaral\u0131 f\u0131kras\u0131na 7351 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle eklenen ve dava konusu ibarenin yer ald\u0131\u011f\u0131 be\u015finci c\u00fcmle Anayasa Mahkemesinin 1\/6\/2022 tarihli ve E.2022\/14, K.2022\/70 say\u0131l\u0131 karar\u0131yla iptal edilmi\u015ftir.<\/p>\n
4. A\u00e7\u0131klanan nedenle konusu kalmayan ibareye ili\u015fkin iptal talebi hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n
B. Kanun\u2019un 11. Maddesiyle 4735 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 5. Maddenin D\u00f6rd\u00fcnc\u00fc F\u0131kras\u0131nda Yer Alan \u201c…Cumhurba\u015fkan\u0131\u2026\u201d, Be\u015finci F\u0131kras\u0131nda Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d, Alt\u0131nc\u0131 F\u0131kras\u0131nda Yer Alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ve Yedinci F\u0131kras\u0131nda Yer Alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d \u0130barelerinin \u0130ncelenmesi <\/p>\n
1. Genel A\u00e7\u0131klama<\/p>\n
5. 4735 say\u0131l\u0131 Kanun\u2019un 1. maddesinde an\u0131lan Kanun\u2019un amac\u0131n\u0131n 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu\u2019na g\u00f6re yap\u0131lan ihalelere ili\u015fkin s\u00f6zle\u015fmelerin d\u00fczenlenmesi ve uygulanmas\u0131yla ilgili esas ve usulleri belirlemek oldu\u011fu belirtilmi\u015ftir. 4735 say\u0131l\u0131 Kanun\u2019un 2. maddesinde ise an\u0131lan Kanun\u2019un 4734 say\u0131l\u0131 Kanun\u2019a tabi kurum ve kurulu\u015flar taraf\u0131ndan s\u00f6z konusu Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131lan ihaleler sonucunda d\u00fczenlenen s\u00f6zle\u015fmeleri kapsad\u0131\u011f\u0131; 4. maddesinin ikinci f\u0131kras\u0131nda bu Kanun\u2019da belirtilen h\u00e2ller d\u0131\u015f\u0131nda s\u00f6zle\u015fme h\u00fck\u00fcmlerinde de\u011fi\u015fiklik yap\u0131lamayaca\u011f\u0131 ve ek s\u00f6zle\u015fme d\u00fczenlenemeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
6. S\u00f6z konusu s\u00f6zle\u015fmelerin uyguland\u0131\u011f\u0131 s\u00fcre\u00e7te enflasyonist ortam\u0131n neden oldu\u011fu fiyat art\u0131\u015flar\u0131, s\u00f6zle\u015fme konusu i\u015fin gere\u011fi gibi yerine getirilememesine ve y\u00fcklenicinin fiyat art\u0131\u015flar\u0131ndan olumsuz etkilenmesine neden olabilmektedir. Bu olumsuzluklar\u0131n \u00f6nlenebilmesi ve s\u00f6zle\u015fmenin de\u011fi\u015fen \u015fartlara uyarlanabilmesi i\u00e7in Kanun\u2019un \u201cFiyat fark\u0131 verilebilmesi\u201d ba\u015fl\u0131kl\u0131 8. maddesinde fiyat fark\u0131 mekanizmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr (AYM, E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 36).<\/p>\n
7. An\u0131lan maddenin birinci f\u0131kras\u0131nda s\u00f6zle\u015fme t\u00fcrlerine g\u00f6re fiyat fark\u0131 verilebilmesine ili\u015fkin esas ve usulleri tespite Kamu \u0130hale Kurumunun teklifi \u00fczerine Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. B\u00f6yle bir telafi imk\u00e2n\u0131 getirilmekle daha fazla isteklinin ihalelere kat\u0131lmas\u0131n\u0131n ve rekabet ortam\u0131n\u0131n sa\u011flanmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Maddenin ikinci f\u0131kras\u0131nda ise Kanun\u2019un 4. maddesinin ikinci f\u0131kras\u0131ndaki d\u00fczenlemeye paralel bi\u00e7imde s\u00f6zle\u015fmelerde yer alan fiyat fark\u0131na ili\u015fkin esas ve usullerde s\u00f6zle\u015fme imzaland\u0131ktan sonra de\u011fi\u015fiklik yap\u0131lamayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. 8. maddedeki bu d\u00fczenlemelerden her t\u00fcrl\u00fc s\u00f6zle\u015fmede fiyat fark\u0131na ili\u015fkin olarak d\u00fczenleme yap\u0131lmas\u0131n\u0131n zorunlu olmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r (AYM, E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 37).<\/p>\n
8. Farkl\u0131 ama\u00e7larla ihdas edilen bu h\u00fck\u00fcmlerle kurulan sistem nedeniyle y\u00fcklenicilerin ba\u015flang\u0131\u00e7ta \u00f6ng\u00f6r\u00fclemeyen ve s\u00f6zle\u015fme s\u00fcresi i\u00e7inde ortaya \u00e7\u0131kabilecek fiyat art\u0131\u015flar\u0131 nedeniyle zarara u\u011framalar\u0131 s\u00f6z konusu olabilecektir. Madde gerek\u00e7esinde de ifade edildi\u011fi \u00fczere \u00fclkemizde ve d\u00fcnyada hammadde temininde ve tedarik zincirlerinde ya\u015fanan aksakl\u0131klar\u0131n ve girdi fiyatlar\u0131nda beklenmeyen art\u0131\u015flar\u0131n do\u011furdu\u011fu olumsuzluklar\u0131n giderilmesi amac\u0131yla kabul edilen ge\u00e7ici 5. maddeyle \u00f6ng\u00f6r\u00fclmeyen art\u0131\u015flardan y\u00fcklenicilerin korunmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
2. D\u00f6rd\u00fcnc\u00fc F\u0131krada Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ve Be\u015finci F\u0131krada Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d \u0130bareleri<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
9. Dava dilek\u00e7esinde \u00f6zetle; idareye s\u0131n\u0131rs\u0131z ve belirsiz bir d\u00fczenleme yetkisinin verilemeyece\u011fi, al\u0131m t\u00fcrleri, \u00fcr\u00fcn ve girdiler ile bunlara ili\u015fkin hesaplama y\u00f6ntemleri, ilgili oranlar, uygulama d\u00f6nemleri, ba\u015fvuru ve onay s\u00fcreleri, ek fiyat fark\u0131n\u0131n verilmesi, s\u00fcre uzat\u0131m\u0131 ve s\u00f6zle\u015fmenin feshine ili\u015fkin usul ve esaslar\u0131n genel \u00e7er\u00e7evesinin keyf\u00eeli\u011fe izin vermeyecek bi\u00e7imde kanunla belirlenmesi gerekti\u011fi, dava konusu kurallarla belirtilen hususlarla ilgili nesnel ve objektif \u00f6l\u00e7\u00fctlerin ortaya konulmad\u0131\u011f\u0131, tan\u0131nan yetki kapsam\u0131nda yap\u0131lacak d\u00fczenlemelerin s\u00f6zle\u015fmenin kar\u015f\u0131 taraflar\u0131n\u0131n ticari \u00f6ng\u00f6r\u00fclebilirliklerinin ortadan kald\u0131r\u0131lmas\u0131na, keyf\u00ee uygulamalara ve ayr\u0131mc\u0131l\u0131\u011fa neden olabilece\u011fi, \u00f6zel te\u015febb\u00fcs bak\u0131m\u0131ndan g\u00fcvensiz ve belirsiz bir ortam\u0131n olu\u015fabilece\u011fi, bu durumun kamu maliyesinde zarara neden olabilece\u011fi, Anayasa\u2019ya g\u00f6re Cumhurba\u015fkan\u0131na b\u00f6yle bir yetkinin tan\u0131namayaca\u011f\u0131, m\u00fclkiyet hakk\u0131 ve s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn s\u0131n\u0131rlanmas\u0131 sonucunu do\u011furan kurallarda kanunilik \u015fart\u0131n\u0131n sa\u011flanmad\u0131\u011f\u0131, yasama i\u015flemlerinin kamu yarar\u0131n\u0131 ger\u00e7ekle\u015ftirmek amac\u0131yla yap\u0131lmas\u0131 gerekti\u011fi, d\u00f6rd\u00fcnc\u00fc f\u0131krada yer verilen ilgili mevzuat\u0131n ibaresinin belirsiz oldu\u011fu ve bu durumun ilgili uluslararas\u0131 s\u00f6zle\u015fme h\u00fck\u00fcmleriyle de ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kurallar\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 35., 48., 90., 104., 123. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
10. 4735 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 5. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda bu madde kapsam\u0131nda ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrlerine, \u00fcr\u00fcn ve girdilerine, ek fiyat fark\u0131 verilmesine veya s\u00f6zle\u015fmenin devri i\u00e7in idareye ba\u015fvuru s\u00fcreleri ile devir i\u015flemlerinin tamamlanaca\u011f\u0131 s\u00fcre d\u00e2hil ek fiyat fark\u0131 hesaplamalar\u0131na ve s\u00f6zle\u015fmelerin devrine ili\u015fkin esas ve usulleri tespite Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup an\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi dava konusu kurallardan ilkini olu\u015fturmaktad\u0131r.<\/p>\n
11. S\u00f6z konusu maddenin be\u015finci f\u0131kras\u0131nda da Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (TOK\u0130) taraf\u0131ndan birinci f\u0131krada say\u0131lan nedenlerle 1\/12\/2021 tarihinden \u00f6nce ihale edilen ve bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte devam eden s\u00f6zle\u015fmelerle ilgili olarak; 1\/7\/2021 tarihi ile 31\/12\/2021 tarihleri aras\u0131ndaki i\u015f program\u0131na g\u00f6re ger\u00e7ekle\u015ftirilemeyen i\u015f miktar\u0131 i\u00e7in s\u00fcre uzat\u0131m\u0131 ve fiyat fark\u0131 verilmesine y\u00f6nelik olarak Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler yap\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup an\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresi dava konusu di\u011fer kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
12. Anayasa’n\u0131n 7. maddesinde \u201cYasama yetkisi T\u00fcrk Milleti ad\u0131na T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinindir. Bu yetki devredilemez.\u201d denilmektedir. Yasama yetkisinin T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine ait olmas\u0131 ve bu yetkinin devredilememesi, kuvvetler ayr\u0131l\u0131\u011f\u0131 ilkesinin bir gere\u011fidir. Bu h\u00fckme yer veren Anayasa’n\u0131n 7. maddesinin gerek\u00e7esinde yasama yetkisinin parlamentoya ait olmas\u0131 \u201cdemokrasi rejimini benimseyen siyasi rejimlerde ka\u00e7\u0131n\u0131lmaz bir durum\u201d olarak nitelendirilmi\u015ftir. Ayr\u0131ca gerek\u00e7ede “Millet ad\u0131na kanun koyma yetkisini yasama meclisi yerine getirir. Bu yetki devredilemez. Ancak, Anayasan\u0131n 99 ve 129 uncu maddeleri h\u00fck\u00fcmleri sakl\u0131d\u0131r\u201d denilmek suretiyle bu ilkenin anlam\u0131 ve istisnalar\u0131 belirtilmi\u015ftir. Madde gerek\u00e7esinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere yasama yetkisinin devredilemezli\u011fi, esasen kanun koyma yetkisinin TBMM d\u0131\u015f\u0131nda ba\u015fka bir organca kullan\u0131lamamas\u0131 anlam\u0131na gelmektedir. Anayasa’n\u0131n 7. maddesi ile yasaklanan, kanun yapma yetkisinin devredilmesidir (AYM, E.2011\/42, K.2013\/60, 9\/5\/2013; E.2021\/73, K.2022\/51, 21\/4\/2022, \u00a7 15; E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 75).<\/p>\n
13. T\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemler bak\u0131m\u0131ndan y\u00fcr\u00fctmenin d\u00fczenleme yetkisi, s\u0131n\u0131rl\u0131, tamamlay\u0131c\u0131 ve ba\u011f\u0131ml\u0131 bir yetkidir. Bu nedenle temel ilkeleri belirlenmeksizin ve \u00e7er\u00e7evesi \u00e7izilmeksizin, y\u00fcr\u00fctme organ\u0131na d\u00fczenleme yetkisi veren bir kanun kural\u0131 ile s\u0131n\u0131rs\u0131z, belirsiz, geni\u015f bir alan\u0131n y\u00fcr\u00fctmenin d\u00fczenlemesine b\u0131rak\u0131lmas\u0131, Anayasa’n\u0131n belirtilen maddesine ayk\u0131r\u0131l\u0131k olu\u015fturur. Bununla birlikte yasama organ\u0131n\u0131n temel ilkeleri ve \u00e7er\u00e7eveyi kanunla belirlendikten sonra uzmanl\u0131k ve idare tekni\u011fine ili\u015fkin hususlar\u0131 y\u00fcr\u00fctmeye b\u0131rakmas\u0131, yasama yetkisinin devri olarak yorumlanamaz (AYM, E.2011\/42, K.2013\/60, 9\/5\/2013; E.2019\/36, K.2021\/15, 4\/3\/2021, \u00a7 57; E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 76).<\/p>\n
14. Anayasa\u2019n\u0131n a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rmedi\u011fi konularda kanunda genel ifadelerle d\u00fczenleme yap\u0131larak ayr\u0131nt\u0131lar\u0131n d\u00fczenlenmesinin y\u00fcr\u00fctmenin t\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemlerine b\u0131rak\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Anayasa\u2019da m\u00fcnhas\u0131ran kanunla d\u00fczenleme yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmeyen konularda yasaman\u0131n aslili\u011fi ve Cumhurba\u015fkanl\u0131\u011f\u0131 kararnameleri haricinde ge\u00e7erli olan y\u00fcr\u00fctmenin t\u00fcrevselli\u011fi ilkeleri gere\u011fi idari i\u015flemlerin kanuna dayanmas\u0131 zorunlulu\u011fu vard\u0131r. Ancak bu durumda kanunda belirlenmesi gereken \u00e7er\u00e7eve, Anayasa\u2019n\u0131n kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc durumdakinden \u00e7ok daha geni\u015f olabilecektir. (AYM, E.2018\/91, K.2020\/10, \u00a7 110; E.2019\/36, K.2021\/15, 4\/3\/2021, \u00a7 56; E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 77).<\/p>\n
15. An\u0131lan Kanun\u2019un ge\u00e7ici 5. maddesinin birinci ve ikinci f\u0131kralar\u0131nda; ihale s\u00f6zle\u015fmesinde h\u00fck\u00fcm bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n ek fiyat fark\u0131n\u0131n verilebilece\u011fi, fiyat fark\u0131 hesaplamas\u0131nda endekslerden yararlan\u0131laca\u011f\u0131, belirli tarihten \u00f6nce yap\u0131lan ve devam etmekte olan s\u00f6zle\u015fmelerden devredilecek olanlarda devirden kaynaklanan k\u0131s\u0131tlama ve yapt\u0131r\u0131mlar\u0131n uygulanmayaca\u011f\u0131, y\u00fcklenimi ortak giri\u015fim taraf\u0131ndan y\u00fcr\u00fct\u00fclen s\u00f6zle\u015fmelerde ortaklar aras\u0131nda devir veya hisse devirlerinde ilk ihaledeki yeterlik \u015fartlar\u0131n\u0131n aranmayaca\u011f\u0131, s\u00f6zle\u015fmeyi devreden y\u00fcklenicinin teminat\u0131n\u0131n iade edilece\u011fi ve bu kapsamda devredilecek s\u00f6zle\u015fmelerden damga vergisinin al\u0131nmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
16. S\u00f6z konusu maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131yla Cumhurba\u015fkan\u0131 ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrlerini, \u00fcr\u00fcn ve girdileri, ek fiyat fark\u0131 verilmesi veya s\u00f6zle\u015fmenin devri i\u00e7in idareye ba\u015fvuru s\u00fcreleri ile devir i\u015flemlerinin tamamlanaca\u011f\u0131 s\u00fcre d\u00e2hil ek fiyat fark\u0131 hesaplamalar\u0131na ve s\u00f6zle\u015fmelerin devrine ili\u015fkin esas ve usulleri tespite yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n
17. Kural, Cumhurba\u015fkan\u0131n\u0131n ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrleri, \u00fcr\u00fcn ve girdileri, ek fiyat fark\u0131 verilmesi veya s\u00f6zle\u015fmenin devri i\u00e7in idareye ba\u015fvuru s\u00fcreleri, devir i\u015flemlerinin tamamlanaca\u011f\u0131 s\u00fcre d\u00e2hil ek fiyat fark\u0131 hesaplamalar\u0131na ve s\u00f6zle\u015fmelerin devrine ili\u015fkin usul ve esaslar\u0131 tespit etme konusunda herhangi bir \u00f6l\u00e7\u00fct ya da \u00e7er\u00e7eve i\u00e7ermemektedir. Bu durumda genel \u00e7er\u00e7evesi kanunla belirlenmeden Cumhurba\u015fkan\u0131na tan\u0131nan d\u00fczenleme yetkisinin yasama yetkisinin devredilmezli\u011fi ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
18. \u00d6te yandan dava konusu \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresiyle TOK\u0130 taraf\u0131ndan yap\u0131lan ihalelerde; 1\/7\/2021 tarihi ile 31\/12\/2021 tarihleri aras\u0131ndaki i\u015f program\u0131na g\u00f6re ger\u00e7ekle\u015ftirilemeyen i\u015fler i\u00e7in s\u00fcre uzat\u0131m\u0131 ve fiyat fark\u0131 verilmesine y\u00f6nelik Cumhurba\u015fkan\u0131na d\u00fczenleme yapma yetkisi verilmektedir. Cumhurba\u015fkan\u0131na verilen yetkinin ger\u00e7ekle\u015ftirilmeyen i\u015flerin kapsam\u0131n\u0131 ve i\u00e7eri\u011fini belirlemeye y\u00f6nelik oldu\u011fu gibi ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen hususlar\u0131 da kapsad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
19. S\u00f6zle\u015fme konusu olan ve i\u015f program\u0131na g\u00f6re ger\u00e7ekle\u015ftirilemeyen mal ve hizmet kalemleri ve fiyat fark\u0131n\u0131n uygulanaca\u011f\u0131 zaman aral\u0131\u011f\u0131n\u0131n belirli oldu\u011fu bir durumda fiyat fark\u0131 hesab\u0131n\u0131n kanunla genel \u00e7er\u00e7evesi \u00e7izilmeden buna ili\u015fkin usul ve esaslar\u0131 belirleme yetkisinin Cumhurba\u015fkan\u0131na verilmesi yasama yetkisinin devri niteli\u011findedir.<\/p>\n
20. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131d\u0131r. \u0130ptalleri gerekir.<\/p>\n
Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ve Metin KIRATLI bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 2. ve 5. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 7. maddesi y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. ve 5. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kurallar, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 6., 10., 13., 35., 48., 90., 104., 123. ve 167. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
3. Alt\u0131nc\u0131 F\u0131krada Yer Alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d \u0130baresi ile Yedinci F\u0131krada Yer Alan \u201c\u2026ilgili kurulu\u015f ve \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d \u0130baresi<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
21. Dava dilek\u00e7esinde \u00f6zetle; 7351 say\u0131l\u0131 Kanun\u2019un 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi ile be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresine y\u00f6nelik gerek\u00e7elerle dava konusu kurallar\u0131n Anayasa\u2019n\u0131n 2., 5., 7., 10., 13., 35., 48., 90., 123., 135. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
22. 4735 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 5. maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda 4734 say\u0131l\u0131 Kanun\u2019dan istisna edilen mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerinden T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmeler i\u00e7in idareler taraf\u0131ndan an\u0131lan maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme yap\u0131labilece\u011fi h\u00fckme ba\u011flanm\u0131\u015f olup an\u0131lan f\u0131krada yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresi dava konusu kurallardan ilkini olu\u015fturmaktad\u0131r.<\/p>\n
23. An\u0131lan maddenin yedinci f\u0131kras\u0131nda da kamu kurumu niteli\u011finde meslek kurulu\u015flar\u0131 ve \u00fcst birliklerinin taraf oldu\u011fu veya bu kurulu\u015f veya birliklerin kaynaklar\u0131yla kar\u015f\u0131lanan mal ve hizmet al\u0131m\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmelerde, maddeye g\u00f6re fiyat fark\u0131 \u00f6denebilmesine y\u00f6nelik olarak ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme yap\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup s\u00f6z konusu f\u0131krada yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresi dava konusu di\u011fer kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
24. Maddenin alt\u0131nc\u0131 f\u0131kras\u0131 kapsam\u0131ndaki s\u00f6zle\u015fmelerin 4734 say\u0131l\u0131 Kanun\u2019dan istisna edilen mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerinden T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmeler, yedinci f\u0131kras\u0131 kapsam\u0131ndaki s\u00f6zle\u015fmelerin ise kamu kurumu niteli\u011finde meslek kurulu\u015flar\u0131 ve \u00fcst birliklerinin taraf oldu\u011fu veya bu kurulu\u015f veya birliklerin kaynaklar\u0131yla kar\u015f\u0131lanan mal ve hizmet al\u0131m\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmeler oldu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n
25. An\u0131lan Kanun\u2019un 2. maddesinde kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 ve bunlar\u0131n \u00fcst birlikleri an\u0131lan Kanun\u2019un kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015f; 3. maddesinde de ceza ve ihalelerden yasaklama h\u00fck\u00fcmleri hari\u00e7 Kanun\u2019un uygulanmayaca\u011f\u0131 mal ve hizmet al\u0131mlar\u0131yla yap\u0131m i\u015fleri say\u0131lm\u0131\u015ft\u0131r. 4735 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 5. maddesinin alt\u0131nc\u0131 ve yedinci f\u0131kralar\u0131nda bu kurulu\u015f, al\u0131m ve i\u015flere de yer verilmek suretiyle bu kapsamdaki y\u00fcklenicilerin de fiyat fark\u0131, ek fiyat fark\u0131 veya s\u00f6zle\u015fmenin devri gibi imk\u00e2nlardan yararlanmas\u0131 sa\u011flanm\u0131\u015ft\u0131r (AYM, E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 69)<\/p>\n
26. Bu itibarla an\u0131lan maddenin alt\u0131nc\u0131 f\u0131kras\u0131 gere\u011fince idare, yedinci f\u0131kras\u0131 gere\u011fince de kamu kurumu niteli\u011findeki meslek kurulu\u015fu ve \u00fcst birlik taraf\u0131ndan ilgili mevzuatta d\u00fczenleme yap\u0131labilecektir.<\/p>\n
27. Kanun koyucunun kendisine d\u00fczenleme yapma buyru\u011fu\/yetkisi vermesi d\u00fc\u015f\u00fcn\u00fclemeyece\u011fi ve Anayasa gere\u011fince kanunla CBK \u00e7\u0131karma yetkisinin verilemeyece\u011fi g\u00f6zetildi\u011finde kurallarla kastedilen d\u00fczenlemenin kanun veya CBK olmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Kurallarda hangi konuda hangi d\u00fczenlemenin yap\u0131laca\u011f\u0131n\u0131n belirtilmedi\u011fi ve genel olarak d\u00fczenleme yap\u0131laca\u011f\u0131 \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fcnden, ilgili d\u00fczenlemelerin idarenin genel d\u00fczenleyici i\u015flemlerini ifade etti\u011fi anla\u015f\u0131lmaktad\u0131r (AYM, E.2022\/81, K.2023\/153, 13\/9\/2023, \u00a7 67).<\/p>\n
28. 7351 say\u0131l\u0131 Kanun\u2019un 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi ile be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin Anayasa\u2019ya uygunluk denetiminde belirtilen gerek\u00e7eler bu kurallar y\u00f6n\u00fcnden de ge\u00e7erlidir.<\/p>\n
29. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131d\u0131r. \u0130ptalleri gerekir.<\/p>\n
Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ve Metin KIRATLI bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 2. ve 5. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 7. maddesi y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. ve 5. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kurallar, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n 10., 13., 35., 48., 90., 123., 135. ve 167. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
C. Kanun\u2019un 12. Maddesiyle 4749 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 35. Maddenin Birinci F\u0131kras\u0131n\u0131n, \u0130kinci ve \u00dc\u00e7\u00fcnc\u00fc F\u0131kralar\u0131nda Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d \u0130bareleri ile D\u00f6rd\u00fcnc\u00fc F\u0131kras\u0131n\u0131n \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
30. 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin dava konusu birinci f\u0131kras\u0131nda finansal istikrara katk\u0131 sa\u011flamak ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklemek amac\u0131yla bankalar nezdinde 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131lmak \u00fczere T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na (TCMB) nakit kaynak aktarmaya ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye Hazine ve Maliye Bakan\u0131n\u0131n (Bakan) yetkili oldu\u011fu d\u00fczenlenmi\u015ftir. An\u0131lan f\u0131krada Bakana iki konuda yetki verilmektedir. Bunlardan ilki ger\u00e7ek ki\u015filer taraf\u0131ndan bankalar nezdinde 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131lmak \u00fczere T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na nakit kaynak aktarma; ikincisi ise s\u00f6z konusu nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek ekleme yetkisidir.<\/p>\n
31. S\u00f6z konusu maddenin ikinci f\u0131kras\u0131nda ise bu madde kapsam\u0131nda \u00f6denecek destek tutar\u0131n\u0131 ve hesaplama y\u00f6ntemini, destekten yararlanacak ger\u00e7ek ki\u015filerin kapsam\u0131n\u0131, hesap t\u00fcrlerini, vadelerini, limitlerini, hesaplar\u0131n vadeden \u00f6nce kapat\u0131lmas\u0131 durumunda yap\u0131labilecek kesintiler ile bu kesintilerin Hazine ve Maliye Bakanl\u0131\u011f\u0131na (Bakanl\u0131k) aktar\u0131lmas\u0131n\u0131, bu madde kapsam\u0131nda destek olarak aktar\u0131lacak kayna\u011f\u0131n kulland\u0131r\u0131lmas\u0131 ile uygulamaya ve denetime ili\u015fkin usul ve esaslar\u0131n\u0131 belirleme hususunda Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. An\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi dava konusu di\u011fer kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
32. Maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da birinci f\u0131krada yer alan nihai hesap a\u00e7ma tarihini \u00f6ne \u00e7ekmeye veya 31\/12\/2023 tarihine kadar uzatmaya yine Cumhurba\u015fkan\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. An\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi de dava konusu bir di\u011fer kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
33. Dava konusu d\u00f6rd\u00fcnc\u00fc f\u0131kra ise Bakanl\u0131\u011f\u0131n veri ve bilgi talebini d\u00fczenlemektedir. Kurala g\u00f6re Bakanl\u0131k bu maddenin uygulanmas\u0131 kapsam\u0131nda gerekli veri ve bilgiyi TCMB\u2019den ve bankalardan talep edebilecek, TCMB veya bankalar da talep edilen veri ve bilgiyi Bakanl\u0131\u011f\u0131n belirleyece\u011fi \u015fekil ve s\u00fcre i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fc olacaklard\u0131r. Ayr\u0131ca veri ve bilginin birinci f\u0131krada belirtilen ama\u00e7 \u00e7er\u00e7evesinde Bakanl\u0131\u011fa verilmesinde di\u011fer kanunlardaki yasaklay\u0131c\u0131 ve s\u0131n\u0131rlay\u0131c\u0131 h\u00fck\u00fcmler uygulanmayacakt\u0131r.<\/p>\n
2. Birinci F\u0131kra<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
34. Dava dilek\u00e7esinde \u00f6zetle; kur art\u0131\u015flar\u0131na kar\u015f\u0131 ger\u00e7ek ki\u015filerin desteklenmesi amac\u0131yla yap\u0131lan harcamalar\u0131n kamu gideri olarak de\u011ferlendirilemeyece\u011fi, dava konusu kural nedeniyle vergi y\u00fck\u00fcml\u00fcs\u00fc olan ger\u00e7ek ki\u015filerden mevduat ve kat\u0131lma hesab\u0131 bulunmayanlar\u0131n bu hesaplara sahip ger\u00e7ek ki\u015fileri finanse etmek zorunda kald\u0131\u011f\u0131, faydas\u0131 t\u00fcm topluma yay\u0131lmayan destek \u00f6demesinin vergiler vas\u0131tas\u0131yla kar\u015f\u0131land\u0131\u011f\u0131, bu bak\u0131mdan kuralda kamu yarar\u0131 amac\u0131n\u0131n bulunmad\u0131\u011f\u0131 gibi kural\u0131n sosyal adaletsizliklere neden oldu\u011fu, Bakanl\u0131k b\u00fct\u00e7esinin b\u00fct\u00e7e kanununun \u00f6ng\u00f6rmedi\u011fi bir harcama i\u00e7in kullan\u0131ld\u0131\u011f\u0131, d\u00fczenlemenin genel \u00e7er\u00e7evesinin \u00e7izilmedi\u011fi ve keyfi uygulamalara kar\u015f\u0131 g\u00fcvence i\u00e7ermedi\u011fi belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 35., 73., 87., 90., 123. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasaya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
i. F\u0131kran\u0131n \u201c\u2026ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye\u2026\u201d B\u00f6l\u00fcm\u00fc<\/p>\n
35. 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 161. maddesi y\u00f6n\u00fcnden incelenmi\u015ftir.<\/p>\n
36. 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\u00e7e kanunlar\u0131, 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 yetki ve izin 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 (AYM, E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 12).<\/p>\n
37. Anayasa\u2019n\u0131n 87. maddesinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinin (TBMM) g\u00f6rev ve yetkileri aras\u0131nda kanun koymak, de\u011fi\u015ftirmek ve kald\u0131rman\u0131n yan\u0131nda b\u00fct\u00e7e kanun tekliflerini g\u00f6r\u00fc\u015fmek ve kabul etmek say\u0131lm\u0131\u015ft\u0131r. Anayasa\u2019n\u0131n 88. maddesinde kanunlar\u0131n TBMM\u2019de teklif, g\u00f6r\u00fc\u015f\u00fclme usul ve esaslar\u0131 d\u00fczenlenirken b\u00fct\u00e7e kanunlar\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fclme usul ve esaslar\u0131 161. maddede ayr\u0131ca d\u00fczenlenmi\u015ftir. Bu maddeyle b\u00fct\u00e7e kanun tekliflerinin g\u00f6r\u00fc\u015f\u00fclmesinde ayr\u0131 bir y\u00f6ntem kabul edilmi\u015f, Genel Kurulda \u00fcyelerin gider art\u0131r\u0131c\u0131 veya gelir azalt\u0131c\u0131 tekliflerde bulunmalar\u0131 \u00f6nlenmi\u015ftir. Anayasa\u2019n\u0131n 89. maddesinde de Cumhurba\u015fkan\u0131na b\u00fct\u00e7e kanunlar\u0131n\u0131 bir daha g\u00f6r\u00fc\u015f\u00fclmek \u00fczere TBMM\u2019ye geri g\u00f6nderme yetkisi tan\u0131nmam\u0131\u015ft\u0131r.<\/p>\n
38. Anayasa\u2019n\u0131n an\u0131lan maddeleri incelendi\u011finde anayasa koyucunun b\u00fct\u00e7e kanunlar\u0131na di\u011fer kanunlara nazaran \u00f6zel bir \u00f6nem atfetti\u011fi anla\u015f\u0131lmaktad\u0131r. Anayasa\u2019da birbirinden tamamen ayr\u0131 ve de\u011fi\u015fik olarak d\u00fczenlenen bu iki kanunla\u015ft\u0131rma y\u00f6nteminin do\u011fal sonucu olarak ola\u011fan kanun ile d\u00fczenlenmesi gereken bir konunun b\u00fct\u00e7e kanunu ile d\u00fczenlenmesi m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 gibi mevcut kanun h\u00fck\u00fcmlerinin b\u00fct\u00e7e kanunuyla de\u011fi\u015ftirilmesi veya kald\u0131r\u0131lmas\u0131 da m\u00fcmk\u00fcn de\u011fildir. Bu durum Anayasa\u2019n\u0131n 161. maddesinde \u201cB\u00fct\u00e7e kanununa, b\u00fct\u00e7e ile ilgili h\u00fck\u00fcmler d\u0131\u015f\u0131nda hi\u00e7bir h\u00fck\u00fcm konulamaz\u201d denilmek suretiyle a\u00e7\u0131k bir \u015fekilde ifade edilmi\u015ftir.<\/p>\n
39. Anayasa\u2019n\u0131n an\u0131lan 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, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda \u201cB\u00fct\u00e7e kanununun s\u00fcresinde y\u00fcr\u00fcrl\u00fc\u011fe konulamamas\u0131 halinde, ge\u00e7ici b\u00fct\u00e7e kanunu \u00e7\u0131kar\u0131l\u0131r. Ge\u00e7ici b\u00fct\u00e7e kanununun da \u00e7\u0131kar\u0131lamamas\u0131 durumunda, yeni b\u00fct\u00e7e kanunu kabul edilinceye kadar bir \u00f6nceki y\u0131l\u0131n b\u00fct\u00e7esi yeniden de\u011ferleme oran\u0131na g\u00f6re art\u0131r\u0131larak uygulan\u0131r.\u201d, yedinci f\u0131kras\u0131nda ise \u201cMerkez\u00ee y\u00f6netim b\u00fct\u00e7esiyle verilen \u00f6denek, harcanabilecek tutar\u0131n s\u0131n\u0131r\u0131n\u0131 g\u00f6sterir. Harcanabilecek tutar\u0131n Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesiyle a\u015f\u0131labilece\u011fine dair b\u00fct\u00e7e kanununa h\u00fck\u00fcm konulamaz.\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\u015f ve harcanabilecek tutar\u0131n a\u015f\u0131labilece\u011fine dair b\u00fct\u00e7e kanunuyla dahi Cumhurba\u015fkan\u0131na yetki verilemeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\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. B\u00fct\u00e7e kanununun ve ge\u00e7ici b\u00fct\u00e7enin \u00e7\u0131kar\u0131lamamas\u0131 durumunda dahi kamu idarelerinin harcamalar\u0131 serbest b\u0131rak\u0131lmamakta, \u00f6nceki y\u0131l b\u00fct\u00e7esiyle bir ba\u011flant\u0131 kurularak harcamalar s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r.<\/p>\n
40. Maddenin ikinci f\u0131kras\u0131nda ise mali y\u0131l ba\u015flang\u0131c\u0131, merkez\u00ee y\u00f6netim b\u00fct\u00e7esinin haz\u0131rlanmas\u0131, uygulanmas\u0131 ve kontrol\u00fc ile yat\u0131r\u0131mlar veya bir y\u0131ldan fazla s\u00fcrecek i\u015f ve hizmetler i\u00e7in \u00f6zel s\u00fcre ve usullerin kanunla d\u00fczenlenmesi gerekti\u011fi belirtilmi\u015ftir.<\/p>\n
41. Bu itibarla Anayasa\u2019n\u0131n 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 gerekmektedir.<\/p>\n
42. Dava konusu kuralda Bakana TCMB\u2019ye nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek ekleme yetkisi verilmektedir.<\/p>\n
43. Bu itibarla kural, b\u00fct\u00e7e kanununda \u00f6ng\u00f6r\u00fclmeyen bir kamu giderinin ger\u00e7ekle\u015ftirilmesine imk\u00e2n sa\u011flamaktad\u0131r. Bu durum ise kamu harcamalar\u0131n\u0131n \u00f6nceden izin al\u0131narak y\u0131ll\u0131k b\u00fct\u00e7elerle yap\u0131lmas\u0131 ilkesine ve yasama organ\u0131n\u0131n halk ad\u0131na harcama yapma yetkisinin Bakana devredilmesi sonucunu ortaya \u00e7\u0131karmaktad\u0131r. Bu itibarla kural b\u00fct\u00e7e hakk\u0131na ayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r.<\/p>\n
44. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Kural, Anayasa\u2019n\u0131n 87. ve 161. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 35., 73., 90., 123. ve 167. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
ii. F\u0131kran\u0131n Kalan K\u0131sm\u0131<\/p>\n
45. Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devleti eylem ve i\u015flemleri hukuka uygun, insan haklar\u0131na sayg\u0131l\u0131, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, her alanda adaletli bir hukuk d\u00fczeni kurup bunu geli\u015ftirerek s\u00fcrd\u00fcren, hukuki g\u00fcvenli\u011fi sa\u011flayan, Anayasa\u2019ya ayk\u0131r\u0131 durum ve tutumlardan ka\u00e7\u0131nan, hukuku t\u00fcm devlet organlar\u0131na egemen k\u0131lan, hukuk kurallar\u0131yla kendini ba\u011fl\u0131 sayan ve yarg\u0131 denetimine a\u00e7\u0131k olan devlettir.<\/p>\n
46. Anayasa\u2019n\u0131n an\u0131lan maddesiyle g\u00fcvence alt\u0131na al\u0131nan hukuk devleti ilkesi gere\u011fince kanunlar\u0131n kamu yarar\u0131 amac\u0131n\u0131 ger\u00e7ekle\u015ftirmek amac\u0131yla yap\u0131lmas\u0131 gerekir. Anayasa Mahkemesince kamu yarar\u0131 konusunda yap\u0131lacak inceleme, kanunun kamu yarar\u0131 amac\u0131yla yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131yla s\u0131n\u0131rl\u0131d\u0131r. Anayasa\u2019n\u0131n \u00e7e\u015fitli h\u00fck\u00fcmlerinde yer alan kamu yarar\u0131 kavram\u0131n\u0131n Anayasa\u2019da bir tan\u0131m\u0131 yap\u0131lmam\u0131\u015ft\u0131r. Ancak Anayasa Mahkemesinin kararlar\u0131nda da belirtildi\u011fi gibi kamu yarar\u0131; bireysel, \u00f6zel \u00e7\u0131karlardan ayr\u0131 ve bunlara \u00fcst\u00fcn olan toplumsal yarard\u0131r. Kamu yarar\u0131 d\u00fc\u015f\u00fcncesi olmaks\u0131z\u0131n yaln\u0131z \u00f6zel \u00e7\u0131karlar i\u00e7in veya yaln\u0131z belli ki\u015filerin yarar\u0131na olarak kanun h\u00fckm\u00fc konulamaz. B\u00f6yle bir durumun a\u00e7\u0131k bir bi\u00e7imde ve kesin olarak saptanmas\u0131 h\u00e2linde s\u00f6z konusu kanun h\u00fckm\u00fc Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 d\u00fc\u015fer. A\u00e7\u0131klanan istisnai h\u00e2l d\u0131\u015f\u0131nda bir kanun h\u00fckm\u00fcn\u00fcn gereksinimlere uygun olup olmad\u0131\u011f\u0131, hangi ara\u00e7 ve y\u00f6ntemlerle kamu yarar\u0131n\u0131n sa\u011flanabilece\u011fi kanun koyucunun takdirinde oldu\u011fundan bu kapsamda kamu yarar\u0131 de\u011ferlendirmesi yapmak anayasa yarg\u0131s\u0131yla ba\u011fda\u015fmaz (AYM, E.2018\/138, K.2019\/94, 24\/12\/2019, \u00a7 7; E.2022\/34, K.2024\/16, 23\/1\/2024, \u00a7 40).<\/p>\n
47. Anayasa\u2019n\u0131n 167. maddesinin birinci f\u0131kras\u0131nda \u201cDevlet, para, kredi, sermaye, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirleri al\u0131r;\u2026\u201d d\u00fczenlemesine yer verilmek suretiyle devlet, ekonomik hayat\u0131n i\u015fleyi\u015fini d\u00fczenlemek, gerekti\u011finde bu alana m\u00fcdahale etmek hususunda g\u00f6revli k\u0131l\u0131nm\u0131\u015ft\u0131r (AYM, E.2018\/93, K.2021\/69, 13\/10\/2021, \u00a7 33; E.2022\/34, K.2024\/16, 23\/1\/2024, \u00a7 41).<\/p>\n
48. Devlet, tasarruflar\u0131 ve tasarruf sahiplerinin hak ve menfaatlerini korumak, biriken tasarruflar\u0131n mill\u00ee ekonominin gereklerine g\u00f6re kullan\u0131lmas\u0131n\u0131 sa\u011flamakla g\u00f6revli olup bu g\u00f6revini yerine getirebilmek i\u00e7in para ve kredi piyasalar\u0131n\u0131 d\u00fczenleme ve denetleme gereksinimi duyabilir ya da bu sistemi y\u00f6nlendirebilir. Devletin para, kredi ve sermaye politikalar\u0131n\u0131n olu\u015fmas\u0131nda ve belirlenmi\u015f politikalar\u0131n uygulanmas\u0131 konusunda sahip oldu\u011fu ekonomik g\u00f6revlerini ve ama\u00e7lar\u0131n\u0131 ger\u00e7ekle\u015ftirebilmesi i\u00e7in ulusal ekonominin gereklerine uygun olarak d\u00fczenlemeler yapmak, bunlar\u0131 de\u011fi\u015ftirmek ve kald\u0131rmak anayasal s\u0131n\u0131rlar i\u00e7inde kanun koyucunun yetkisindedir (AYM, E.2018\/93, K.2021\/69, 13\/10\/2021, \u00a7 34; E.2022\/34, K.2024\/16, 23\/1\/2024, \u00a7 42).<\/p>\n
49. Kuralda belli d\u00f6nemde ger\u00e7ek ki\u015filer ad\u0131na a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131lmak \u00fczere T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na nakit kaynak aktarmak \u00fczere Bakana yetki verilmi\u015ftir. 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin gerek\u00e7esinde de belirtildi\u011fi \u00fczere kural\u0131n T\u00fcrk liras\u0131 ara\u00e7lara olan talebin art\u0131r\u0131lmas\u0131, finansal piyasalar\u0131n daha etkin bir \u015fekilde i\u015flemesi, finansal piyasalarda derinli\u011fin art\u0131r\u0131lmas\u0131, \u00fcr\u00fcn \u00e7e\u015fitlili\u011finin te\u015fvik edilmesi ve bu suretle finansal sekt\u00f6r\u00fcn ve ulusal ekonominin sa\u011fl\u0131kl\u0131 geli\u015fimine katk\u0131da bulunulmas\u0131 amac\u0131yla ihdas edildi\u011fi anla\u015f\u0131lmaktad\u0131r. Bu itibarla kural\u0131n kamu yarar\u0131 amac\u0131na y\u00f6nelik oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
50. Di\u011fer yandan Bakana 10\/7\/2018 tarihli ve 30474 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan (1) numaral\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nin 217. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (j) bendinde finansal piyasalara ili\u015fkin yurt i\u00e7i ve yurt d\u0131\u015f\u0131 geli\u015fmeleri izlemek de\u011ferlendirme, finansal sekt\u00f6r\u00fc geli\u015ftirici ve finansal istikrar\u0131 g\u00fc\u00e7lendirici \u00e7al\u0131\u015fmalar yapma g\u00f6revi verilmi\u015ftir. Bu ba\u011flamda Bakana verilen TCMB\u2019ye nakit kaynak aktarma yetkisinin finansal istikrara katk\u0131 sa\u011flamak ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklemekle s\u0131n\u0131rl\u0131 oldu\u011fu g\u00f6zetildi\u011finde kural\u0131n kapsam ve i\u00e7erik itibar\u0131yla belirsiz oldu\u011fu da s\u00f6ylenemez.<\/p>\n
51. \u00d6te yandan anayasa koyucu para, kredi, sermaye, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici \u00f6nlemlerin al\u0131nmas\u0131n\u0131 devlete \u00f6dev olarak y\u00fcklemi\u015ftir. Sosyal veya ekonomik baz\u0131 ihtiya\u00e7lar ile devlete y\u00fcklenen di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerin varl\u0131\u011f\u0131 an\u0131lan piyasalara m\u00fcdahale yap\u0131lmas\u0131n\u0131 zorunlu k\u0131labilece\u011fi gibi bu durum bizatihi piyasalar\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli \u015fekilde i\u015flemesi i\u00e7in gereken tedbirleri almak suretiyle de ger\u00e7ekle\u015febilir.<\/p>\n
52. Dava konusu kuralla kur art\u0131\u015flar\u0131na kar\u015f\u0131 T\u00fcrk liras\u0131 aleyhine bozulan piyasa dengesinin yeniden olu\u015fturulmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu itibarla kamu yarar\u0131 amac\u0131na y\u00f6nelik oldu\u011fu anla\u015f\u0131lan kural\u0131n hukuk devleti ilkesine ayk\u0131r\u0131 bir y\u00f6n\u00fc bulunmad\u0131\u011f\u0131 gibi kuralla belli d\u00f6nemde hesap a\u00e7t\u0131ran ger\u00e7ek ki\u015filerin T\u00fcrk liras\u0131 hesaplar\u0131n\u0131n kur art\u0131\u015flar\u0131na kar\u015f\u0131 korunmas\u0131 devletin Anayasa\u2019n\u0131n 167. maddesinden kaynaklanan pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne herhangi bir ayk\u0131r\u0131l\u0131k olu\u015fturmamaktad\u0131r.<\/p>\n
53. A\u00e7\u0131klanan nedenlerle kural, Anayasa’n\u0131n 2. ve 167. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 5. ve 7. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 2. ve 167. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 5. ve 7. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 6., 10., 13., 35., 73., 87., 90. ve 123. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
3. \u0130kinci F\u0131krada Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d \u0130baresi<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
54. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla Cumhurba\u015fkan\u0131na tan\u0131nan yetkinin genel \u00e7er\u00e7evesinin belirlenmedi\u011fi, bu durumun hukuki belirlilik ve \u00f6ng\u00f6r\u00fclebilirlik ile yasama yetkisinin devredilmezli\u011fi ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, keyf\u00ee uygulamalara ve ayr\u0131mc\u0131l\u0131\u011fa yol a\u00e7abilece\u011fi, kural\u0131n m\u00fclkiyet hakk\u0131yla ilgili oldu\u011fu, usul\u00fcne uygun y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f temel hak ve \u00f6zg\u00fcrl\u00fcklere ili\u015fkin milletleraras\u0131 antla\u015fmalarla ba\u011fda\u015fmad\u0131\u011f\u0131, ekonomik ve mali sorunlara yol a\u00e7mak suretiyle mill\u00ee ekonominin zarar g\u00f6rmesine ve ki\u015filerin ve toplumun refah\u0131n\u0131n d\u00fc\u015fmesine neden olaca\u011f\u0131, ayr\u0131ca bu hususlar\u0131n Cumhurba\u015fkan\u0131n\u0131n g\u00f6rev ve yetkileri aras\u0131nda olmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 35., 90., 104., 123. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
55. 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin ikinci f\u0131kras\u0131nda bu madde kapsam\u0131nda \u00f6denecek destek tutar\u0131n\u0131 ve hesaplama y\u00f6ntemini, destekten yararlanacak ger\u00e7ek ki\u015fi kapsam\u0131n\u0131, hesap t\u00fcrlerini, vadelerini, limitlerini, hesaplar\u0131n vadeden \u00f6nce kapat\u0131lmas\u0131 durumunda yap\u0131labilecek kesintiler ile bu kesintilerin Bakanl\u0131\u011fa aktar\u0131lmas\u0131n\u0131, madde kapsam\u0131nda destek olarak aktar\u0131lacak kayna\u011f\u0131n kulland\u0131r\u0131lmas\u0131 ile uygulamaya ve denetime ili\u015fkin usul ve esaslar\u0131 belirlemeye Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup an\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
56. Finansal istikrara katk\u0131 sa\u011flama ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 destekleme amac\u0131 ta\u015f\u0131yan kural\u0131n uygulanmas\u0131nda esasl\u0131 unsur olarak nitelendirilebilecek hususlarda genel \u00e7er\u00e7evenin \u00e7izilmedi\u011fi bu konuda Cumhurba\u015fkan\u0131na \u00e7ok geni\u015f bir takdir alan\u0131n\u0131n b\u0131rak\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
57. Bu itibarla kural kapsam\u0131nda yap\u0131lacak destek uygulamas\u0131na ili\u015fkin temel ilke ve esaslar\u0131n kanunda d\u00fczenlenmeksizin bu konudaki yetkinin do\u011frudan Cumhurba\u015fkan\u0131na b\u0131rak\u0131lmas\u0131n\u0131n yasama yetkisinin devredilmezli\u011fi ilkesiyle ba\u011fda\u015fan bir y\u00f6n\u00fc bulunmamaktad\u0131r.<\/p>\n
58. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ve Metin KIRATLI bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 2. ve 5. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 7. maddesi y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. ve 5. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural, Anayasa\u2019n\u0131n 7. maddesine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 6., 10., 13., 35., 90., 104., 123. ve 167. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
4. \u00dc\u00e7\u00fcnc\u00fc F\u0131krada Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
59. Dava dilek\u00e7esinde \u00f6zetle; 7351 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. maddenin ikinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresine y\u00f6nelik gerek\u00e7elerle kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 5., 6., 7., 10., 13., 35., 90., 104., 123. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
60. Anayasa\u2019n\u0131n 2. maddesinde yer alan hukuk devletinin temel ilkelerinden biri belirliliktir. Belirlilik ilkesi, yaln\u0131zca yasal belirlili\u011fi de\u011fil daha geni\u015f anlamda hukuki belirlili\u011fi de ifade etmektedir. Yasal d\u00fczenlemeye dayanarak eri\u015filebilir, bilinebilir ve \u00f6ng\u00f6r\u00fclebilir gibi niteliksel gereklilikleri kar\u015f\u0131lamas\u0131 ko\u015fuluyla mahkeme i\u00e7tihatlar\u0131 ve y\u00fcr\u00fctmenin d\u00fczenleyici i\u015flemleri ile de hukuki belirlilik sa\u011flanabilir. Esas olan muhtemel muhataplar\u0131n\u0131n mevcut \u015fartlar alt\u0131nda belirli bir i\u015flemin ne t\u00fcr sonu\u00e7lar do\u011furabilece\u011fini \u00f6ng\u00f6rmelerini m\u00fcmk\u00fcn k\u0131lacak bir normun varl\u0131\u011f\u0131d\u0131r.<\/p>\n
61. 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin birinci f\u0131kras\u0131nda ger\u00e7ek ki\u015filer ad\u0131na bankalar nezdinde 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131yla ilgili d\u00fczenlemelere yer verilmi\u015ftir.<\/p>\n
62. An\u0131lan maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ise birinci f\u0131kra kapsam\u0131nda yer alan nihai hesap a\u00e7ma tarihini \u00f6ne \u00e7ekmeye veya 31\/12\/2023 tarihine kadar uzatmaya Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup s\u00f6z konusu f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
63. Maddeyle \u00f6ng\u00f6r\u00fclen uygulaman\u0131n finansal piyasa \u00fczerinde do\u011furaca\u011f\u0131 sonu\u00e7lar\u0131n ve \u00fclke genelinde tasarruf e\u011filimine olan etkilerinin de\u011ferlendirilmesine ve buna g\u00f6re strateji belirlenmesine imk\u00e2n tan\u0131mak amac\u0131yla Cumhurba\u015fkan\u0131na nihai hesap a\u00e7ma tarihini \u00f6ne \u00e7ekme veya kanunla a\u00e7\u0131k bir \u015fekilde belirlenmi\u015f nihai hesap a\u00e7ma tarihini bir y\u0131l uzatma yetkisinin verildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n
64. Ekonomik olaylar\u0131n niteli\u011fi, geli\u015fen ko\u015ful ve durumlara g\u00f6re h\u0131zl\u0131 bir \u015fekilde karar al\u0131nmas\u0131n\u0131n \u00f6nemi, ge\u00e7ici 35. maddede \u00f6ng\u00f6r\u00fclen uygulaman\u0131n etkinli\u011finin art\u0131r\u0131lmas\u0131na katk\u0131 sa\u011flad\u0131\u011f\u0131 gibi uygulamada ula\u015f\u0131lmak istenen amac\u0131n ger\u00e7ekle\u015fmesi h\u00e2linde belirtilen tarihten \u00f6nce uygulanmas\u0131ndan vazge\u00e7ilmesi suretiyle genel olarak ekonomik dengenin sa\u011flanmas\u0131na katk\u0131 sundu\u011fu, bu y\u00f6n\u00fcyle kural\u0131n kamu yarar\u0131 amac\u0131na y\u00f6nelik oldu\u011fu da g\u00f6zetildi\u011finde kuralla Cumhurba\u015fkan\u0131na tan\u0131nan yetkinin hukuki belirlilik ve yasama yetkisinin devredilmezli\u011fi ilkelerine ayk\u0131r\u0131 bir y\u00f6n\u00fc bulunmamaktad\u0131r.<\/p>\n
65. A\u00e7\u0131klanan nedenle kural, Anayasa\u2019n\u0131n 2. ve 7. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 5. maddesine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015fse de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 2. ve 7. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 5. maddesi y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural\u0131n, Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 6., 10., 13., 35., 90., 104., 123. ve 167. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
5. D\u00f6rd\u00fcnc\u00fc F\u0131kran\u0131n \u0130ncelenmesi<\/p>\n
a. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
66. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kural kapsam\u0131nda Bakanl\u0131\u011f\u0131n TCMB ve bankalardan talep edece\u011fi veri ve bilgilerin ki\u015fisel verilere ili\u015fkin olabilece\u011fi, ayr\u0131ca bu veri ve bilgilerin ki\u015filerin mal varl\u0131\u011f\u0131 de\u011ferleri kapsam\u0131nda kalan ticari s\u0131rlar\u0131, m\u00fc\u015fteri \u00e7evrelerini i\u00e7erebilece\u011fi, kuralda bu t\u00fcr verilerin nas\u0131l toplanaca\u011f\u0131, hangi verilerin elde edilece\u011fi, bu verilerin nas\u0131l saklanaca\u011f\u0131 ve kimlerle payla\u015f\u0131laca\u011f\u0131 konusunda herhangi bir g\u00fcvenceye yer verilmedi\u011fi, dolay\u0131s\u0131yla kural\u0131n keyf\u00ee olarak uygulanmaya m\u00fcsait oldu\u011fu, bu durumun hukuki belirlilik ve \u00f6ng\u00f6r\u00fclebilirlik ilkeleriyle de ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n 2., 7., 13., 20., 35., 90. ve 123. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
b. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
i. F\u0131kran\u0131n Birinci C\u00fcmlesi ile \u0130kinci C\u00fcmlesinin \u201cT\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 veya bankalar talep edilen veri ve bilgiyi Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fc olup,\u2026\u201d B\u00f6l\u00fcm\u00fc<\/p>\n
67. Anayasa\u2019n\u0131n 20. maddesinin birinci f\u0131kras\u0131nda herkesin \u00f6zel ve aile hayat\u0131na sayg\u0131 g\u00f6sterilmesini isteme hakk\u0131na sahip oldu\u011fu, \u00f6zel hayat\u0131n ve aile hayat\u0131n\u0131n gizlili\u011fine dokunulamayaca\u011f\u0131 belirtilmi\u015f; \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da \u201cHerkes, kendisiyle ilgili ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na sahiptir. Bu hak; ki\u015finin kendisiyle ilgili ki\u015fisel veriler hakk\u0131nda bilgilendirilme, bu verilere eri\u015fme, bunlar\u0131n d\u00fczeltilmesini veya silinmesini talep etme ve ama\u00e7lar\u0131 do\u011frultusunda kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 \u00f6\u011frenmeyi de kapsar. Ki\u015fisel veriler, ancak kanunda \u00f6ng\u00f6r\u00fclen hallerde veya ki\u015finin a\u00e7\u0131k r\u0131zas\u0131yla i\u015flenebilir. Ki\u015fisel verilerin korunmas\u0131na ili\u015fkin esas ve usuller kanunla d\u00fczenlenir\u201d denilerek ki\u015fisel verilerin korunmas\u0131 \u00f6zel hayata sayg\u0131 g\u00f6sterilmesini isteme hakk\u0131 kapsam\u0131nda g\u00fcvenceye kavu\u015fturulmu\u015ftur.<\/p>\n
68. Ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131, insan onurunun korunmas\u0131 ve bireyin ki\u015fili\u011fini serbest\u00e7e geli\u015ftirebilmesi hakk\u0131n\u0131n \u00f6zel bir bi\u00e7imi olarak bireyin hak ve \u00f6zg\u00fcrl\u00fcklerini ki\u015fisel verilerin i\u015flenmesi s\u0131ras\u0131nda korumay\u0131 ama\u00e7lamaktad\u0131r.<\/p>\n
69. Anayasa Mahkemesinin kararlar\u0131nda da belirtildi\u011fi \u00fczere \u201c…ad\u0131, soyad\u0131, do\u011fum tarihi ve do\u011fum yeri gibi bireyin sadece kimli\u011fini ortaya koyan bilgiler de\u011fil; telefon numaras\u0131, motorlu ta\u015f\u0131t plakas\u0131, sosyal g\u00fcvenlik numaras\u0131, pasaport numaras\u0131, \u00f6zge\u00e7mi\u015f, resim, g\u00f6r\u00fcnt\u00fc ve ses kay\u0131tlar\u0131, parmak izleri, IP adresi, e-posta adresi, hobiler, tercihler, etkile\u015fimde bulunulan ki\u015filer, grup \u00fcyelikleri, aile bilgileri, sa\u011fl\u0131k bilgileri gibi ki\u015fiyi do\u011frudan veya dolayl\u0131 olarak belirlenebilir k\u0131lan t\u00fcm veriler\u2026\u201d ki\u015fisel veri olarak kabul edilmektedir (AYM, E.2013\/122, K.2014\/74, 9\/4\/2014; E.2014\/149, K.2014\/151, 2\/10\/2014; E.2014\/74, K.2014\/201, 25\/12\/2014; E.2014\/180, K.2015\/30, 19\/3\/2015; E.2015\/32, K.2015\/102, 12\/11\/2015).<\/p>\n
70. Kurallar, Bakanl\u0131\u011f\u0131n 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin uygulanmas\u0131 kapsam\u0131nda TCMB ve bankalardan gerekli veri ve bilgiyi talep edebilece\u011fini, talep edilen veri ve bilginin Bakanl\u0131\u011f\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde TCMB ve bankalar taraf\u0131ndan verilme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc d\u00fczenlemektedir. Bakanl\u0131\u011f\u0131n TCMB ve bankalardan talep edebilece\u011fi ve verilmesi zorunlu olan bilgilerin ki\u015fisel verileri de i\u00e7erebilece\u011fi a\u00e7\u0131kt\u0131r. Bu itibarla kuralda ki\u015fisel veri niteli\u011findeki bilgilerin Bakanl\u0131\u011fa verilmesi zorunlulu\u011fu \u00f6ng\u00f6r\u00fclmek suretiyle ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na s\u0131n\u0131rlama getirilmektedir.<\/p>\n
71. Anayasa\u2019n\u0131n 13. maddesinde \u201cTemel hak ve h\u00fcrriyetler, \u00f6zlerine dokunulmaks\u0131z\u0131n yaln\u0131zca Anayasan\u0131n ilgili maddelerinde belirtilen sebeplere ba\u011fl\u0131 olarak ve ancak kanunla s\u0131n\u0131rlanabilir. Bu s\u0131n\u0131rlamalar, Anayasan\u0131n s\u00f6z\u00fcne ve ruhuna, demokratik toplum d\u00fczeninin ve l\u00e2ik Cumhuriyetin gereklerine ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 olamaz.\u201d denilmektedir. Buna g\u00f6re ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na s\u0131n\u0131rlama getiren d\u00fczenlemelerin kanunla yap\u0131lmas\u0131, Anayasa\u2019da \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlama sebeplerine, demokratik toplum d\u00fczeninin gereklerine ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine uygun olmas\u0131 gerekir.<\/p>\n
72. Bunun yan\u0131 s\u0131ra Anayasa\u2019n\u0131n 20. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde ki\u015fisel verilerin \u201cancak kanunda \u00f6ng\u00f6r\u00fclen hallerde veya ki\u015finin a\u00e7\u0131k r\u0131zas\u0131yla\u201d i\u015flenebilece\u011fi belirtilmi\u015f, ayn\u0131 f\u0131kran\u0131n d\u00f6rd\u00fcnc\u00fc c\u00fcmlesinde ise ki\u015fisel verilerin korunmas\u0131na ili\u015fkin esas ve usullerin \u201ckanunla\u201d d\u00fczenlenece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
73. Anayasa\u2019n\u0131n 13. ve 20. maddeleri uyar\u0131nca ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131n\u0131 s\u0131n\u0131rlamaya y\u00f6nelik kanuni bir d\u00fczenlemenin \u015feklen var olmas\u0131 yeterli olmay\u0131p kural\u0131n keyf\u00eeli\u011fe izin vermeyecek \u015fekilde belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir nitelikte olmas\u0131 gerekir.<\/p>\n
74. Esasen temel haklar\u0131 s\u0131n\u0131rlayan kanunun bu niteliklere sahip olmas\u0131, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvenceye ba\u011flanan hukuk devleti ilkesinin de bir gere\u011fidir. Hukuk devletinde, kanuni d\u00fczenlemelerin hem ki\u015filer hem de idare y\u00f6n\u00fcnden herhangi bir duraksamaya ve ku\u015fkuya yer vermeyecek \u015fekilde a\u00e7\u0131k, net, anla\u015f\u0131l\u0131r, uygulanabilir ve nesnel olmas\u0131, ayr\u0131ca kamu otoritelerinin keyf\u00ee uygulamalar\u0131na kar\u015f\u0131 koruyucu \u00f6nlem i\u00e7ermesi gerekir. Kanunda bulunmas\u0131 gereken bu nitelikler hukuki g\u00fcvenli\u011fin sa\u011flanmas\u0131 bak\u0131m\u0131ndan da zorunludur. Zira bu ilke hukuk normlar\u0131n\u0131n \u00f6ng\u00f6r\u00fclebilir olmas\u0131n\u0131, bireylerin t\u00fcm eylem ve i\u015flemlerinde devlete g\u00fcven duyabilmesini, devletin de yasal d\u00fczenlemelerinde bu g\u00fcven duygusunu zedeleyici y\u00f6ntemlerden ka\u00e7\u0131nmas\u0131n\u0131 gerekli k\u0131lar (AYM, E.2015\/41, K.2017\/98, 4\/5\/2017, \u00a7\u00a7 153, 154). Dolay\u0131s\u0131yla Anayasa\u2019n\u0131n 13. ve 20. maddelerinde s\u0131n\u0131rlama \u00f6l\u00e7\u00fct\u00fc olarak belirtilen kanunilik, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvenceye ba\u011flanan hukuk devleti ilkesi \u0131\u015f\u0131\u011f\u0131nda yorumlanmal\u0131d\u0131r.<\/p>\n
75. Kanunilik \u00f6l\u00e7\u00fct\u00fcyle ilgili olarak kurallar\u0131n belirlili\u011fi ve \u00f6ng\u00f6r\u00fclebilirli\u011fi de\u011ferlendirilirken kurallarla birlikte 24\/3\/2016 tarihli ve 6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu h\u00fck\u00fcmlerinin s\u0131n\u0131rlama a\u00e7\u0131s\u0131ndan yeterli bir kanuni dayanak olup olmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesi gerekir.<\/p>\n
76. An\u0131lan Kanun\u2019un \u201cKapsam\u201d ba\u015fl\u0131kl\u0131 2. maddesinde \u201cBu Kanun h\u00fck\u00fcmleri, ki\u015fisel verileri i\u015flenen ger\u00e7ek ki\u015filer ile bu verileri tamamen veya k\u0131smen otomatik olan ya da herhangi bir veri kay\u0131t sisteminin par\u00e7as\u0131 olmak kayd\u0131yla otomatik olmayan yollarla i\u015fleyen ger\u00e7ek ve t\u00fczel ki\u015filer hakk\u0131nda uygulan\u0131r.\u201d, 3. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (\u0131) bendinde \u201cVeri sorumlusu: Ki\u015fisel verilerin i\u015fleme ama\u00e7lar\u0131n\u0131 ve vas\u0131talar\u0131n\u0131 belirleyen, veri kay\u0131t sisteminin kurulmas\u0131ndan ve y\u00f6netilmesinden sorumlu olan ger\u00e7ek veya t\u00fczel ki\u015fiyi ifade eder.\u201d, \u201cKabahatler\u201d ba\u015fl\u0131kl\u0131 18. maddesinin (4) numaral\u0131 f\u0131kras\u0131nda \u201cBirinci f\u0131krada say\u0131lan eylemlerin kamu kurum ve kurulu\u015flar\u0131 \u2026 b\u00fcnyesinde i\u015flenmesi h\u00e2linde, Kurulun yapaca\u011f\u0131 bildirim \u00fczerine, ilgili kamu kurum ve kurulu\u015funda g\u00f6rev yapan memurlar ve di\u011fer kamu g\u00f6revlileri ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131nda g\u00f6rev yapanlar hakk\u0131nda disiplin h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131l\u0131r ve sonucu Kurula bildirilir.\u201d ve ge\u00e7ici 1. maddesinin (5) numaral\u0131 f\u0131kras\u0131nda \u201cBu Kanunun yay\u0131m\u0131 tarihinden itibaren bir y\u0131l i\u00e7inde, kamu kurum ve kurulu\u015flar\u0131nda bu Kanunun uygulanmas\u0131yla ilgili koordinasyonu sa\u011flamak \u00fczere \u00fcst d\u00fczey bir y\u00f6netici belirlenerek Ba\u015fkanl\u0131\u011fa bildirilir.\u201d h\u00fck\u00fcmlerine yer verilmi\u015ftir.<\/p>\n
77. Kanun\u2019un 28. maddesinde bu Kanun h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131 h\u00e2ller say\u0131lm\u0131\u015f olup kuralda d\u00fczenlenen veri ve bilgilerin istisna say\u0131lan h\u00e2ller kapsam\u0131nda yer almad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Bu itibarla Bakanl\u0131\u011f\u0131n finansal istikrara katk\u0131 sa\u011flamak ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklemek amac\u0131yla TCMB ve bankalardan talep edebilece\u011fi ki\u015fisel veri niteli\u011findeki bilgiler a\u00e7\u0131s\u0131ndan an\u0131lan Kanun\u2019da yer alan g\u00fcvencelerin uygulanaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
78. Bunun yan\u0131 s\u0131ra Kanun h\u00fck\u00fcmleri belirli ve \u00f6ng\u00f6r\u00fclebilir d\u00fczenlemeler i\u00e7ermektedir. Bu y\u00f6n\u00fcyle kurallarla ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na getirilen s\u0131n\u0131rlamada s\u00f6z konusu Kanun h\u00fck\u00fcmlerinin kanuni dayanak olarak de\u011ferlendirilebilece\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n
79. Kurallar\u0131n Anayasa\u2019n\u0131n 167. maddesiyle devlete y\u00fcklenen para, kredi, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131nda 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin uygulanmas\u0131 amac\u0131yla Bakanl\u0131\u011f\u0131n TCMB ve bankalardan veri ve bilgi al\u0131nmas\u0131n\u0131 \u00f6ng\u00f6rd\u00fc\u011f\u00fc g\u00f6zetildi\u011finde anayasal anlamda me\u015fru bir amac\u0131n\u0131n bulundu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n
80. \u00d6te yandan piyasalar\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli \u015fekilde i\u015flemesinin sa\u011flanmas\u0131 amac\u0131yla kuralla getirilen s\u0131n\u0131rlaman\u0131n zorunlu bir toplumsal ihtiya\u00e7tan kaynaklanmad\u0131\u011f\u0131 s\u00f6ylenemez. Dolay\u0131s\u0131yla kurallar\u0131n demokratik toplum d\u00fczeninin gerekleriyle \u00e7eli\u015fen bir y\u00f6n\u00fc bulunmamaktad\u0131r.<\/p>\n
81. Kurallarda \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlaman\u0131n \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesi kapsam\u0131nda yukar\u0131da belirtilen amaca ula\u015fma bak\u0131m\u0131ndan elveri\u015fli olmad\u0131\u011f\u0131 ve -kanun koyucunun takdir yetkisi de dikkate al\u0131nd\u0131\u011f\u0131nda- amaca ula\u015fmak i\u00e7in en hafif tedbiri \u00f6ng\u00f6rmedi\u011fi ve bu y\u00f6n\u00fcyle gerekli olmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
82. Di\u011fer yandan 6698 say\u0131l\u0131 Kanun\u2019un 7 ila 18. maddelerinde ki\u015fisel verilerin silinmesi, yok edilmesi veya anonim h\u00e2le getirilmesi, bu verilerin aktar\u0131lmas\u0131, veri sorumlusunun ayd\u0131nlatma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, ilgili ki\u015finin haklar\u0131, veri g\u00fcvenli\u011fine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler, veri sorumlusuna ba\u015fvuru, Ki\u015fisel Verilerin Korunmas\u0131 Kuruluna \u015fik\u00e2yet, veri sorumlular\u0131 sicili ile ki\u015fisel verilere ili\u015fkin su\u00e7lar ve kabahatlerle ilgili hususlar d\u00fczenlenmi\u015ftir. Dolay\u0131s\u0131yla kurallarla ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na getirilen s\u0131n\u0131rlamada s\u00f6z konusu Kanun\u2019un an\u0131lan h\u00fck\u00fcmlerinin ki\u015fisel verilerle ilgili bilgilendirme, bu bilgilere eri\u015fme, verilerin ama\u00e7lar\u0131 do\u011frultusunda kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 \u00f6\u011frenme, verilerin g\u00fcvenli\u011finin sa\u011flanmas\u0131 hususlar\u0131nda gerekli g\u00fcvenceleri i\u00e7erdi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n
83. Bu itibarla Bakanl\u0131\u011f\u0131n 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin uygulanmas\u0131 kapsam\u0131nda TCMB ve bankalardan gerekli veri ve bilgiyi talep edebilme, talep edilen veri ve bilginin Bakanl\u0131\u011f\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde verilmesini \u00f6ng\u00f6ren kurallarla ki\u015fisel verilerin korunmas\u0131n\u0131 isteme hakk\u0131na getirilen s\u0131n\u0131rlamada ki\u015filere y\u00fcklenen k\u00fclfet ile elde edilmek istenen kamusal yarar aras\u0131nda orant\u0131s\u0131zl\u0131k bulunmad\u0131\u011f\u0131 ve bu y\u00f6n\u00fcyle s\u0131n\u0131rlaman\u0131n \u00f6l\u00e7\u00fcl\u00fc oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
84. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 13. ve 20. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptalleri talebinin reddi gerekir.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 2. maddesine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015fse de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 13. ve 20. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. maddesi y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 7., 35., 90. ve 123. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
ii. F\u0131kran\u0131n \u0130kinci C\u00fcmlesinin Kalan K\u0131sm\u0131 <\/p>\n
85. Dava konusu kuralda veri ve bilginin birinci f\u0131krada belirtilen ama\u00e7 \u00e7er\u00e7evesinde Bakanl\u0131\u011fa verilmesinde di\u011fer kanunlardaki yasaklay\u0131c\u0131 ve s\u0131n\u0131rlay\u0131c\u0131 h\u00fck\u00fcmlerin uygulanmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclmek suretiyle TCMB ve bankalar y\u00f6n\u00fcnden kategorik ve istisnas\u0131z bir bilgi verme zorunlulu\u011fu getirilmektedir.<\/p>\n
86. Bu y\u00f6n\u00fcyle kural TCMB ve bankalar\u0131n ba\u015fka kanunlarda belirli konularda bilgi ve belge vermekten imtina etmelerine imk\u00e2n tan\u0131yan ya da bilgi ve belge vermemelerini zorunlu k\u0131lan h\u00fck\u00fcmleri bertaraf etmeyi hedeflemektedir. Bu \u00e7er\u00e7evede mahremiyet ve g\u00fcven ilkesine dayanan bankac\u0131l\u0131k s\u0131rlar\u0131na veya ticari s\u0131rlara dair bilgilerin di\u011fer kanunlarda yer alan h\u00fck\u00fcmler g\u00f6z\u00f6n\u00fcnde bulundurulmaks\u0131z\u0131n, istisnas\u0131z ve kategorik bir \u015fekilde Bakanl\u0131\u011fa verilmesinin zorunlu tutulmas\u0131 ba\u015fta m\u00fclkiyet hakk\u0131 olmak \u00fczere di\u011fer temel hak ve \u00f6zg\u00fcrl\u00fckler y\u00f6n\u00fcnden ortaya \u00e7\u0131kabilecek s\u0131n\u0131rlamalar y\u00f6n\u00fcnden de herhangi bir g\u00fcvence i\u00e7ermemektedir (benzer y\u00f6nde AYM, E.2021\/28, K.2024\/11, 18\/1\/2024, \u00a7 22).<\/p>\n
87. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 13. ve 20. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 2. maddesine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 13. ve 20. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. maddesi y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 7., 35., 90. ve 123. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
\u00c7. Kanun\u2019un 17. Maddesinin Birinci F\u0131kras\u0131n\u0131n (a) Bendinin \u0130ncelenmesi<\/p>\n
1. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
88. Dava dilek\u00e7esinde \u00f6zetle; ger\u00e7ek ki\u015filerin d\u00f6viz mevduat ve d\u00f6viz cinsinden kat\u0131l\u0131m hesaplar\u0131n\u0131n T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015fmesi h\u00e2linde sa\u011flanacak deste\u011fe ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemek amac\u0131yla TCMB taraf\u0131ndan 21\/12\/2021 tarihli ve 31696 (M\u00fckerrer) say\u0131l\u0131 Resm\u00ee Gazete\u2019de tebli\u011fin yay\u0131mland\u0131\u011f\u0131, s\u00f6z konusu tebli\u011f ile benzer konuyu d\u00fczenleyen 7351 say\u0131l\u0131 Kanun\u2019un 12. maddesinin y\u00fcr\u00fcrl\u00fc\u011fe konuldu\u011fu, dava konusu kuralla an\u0131lan maddenin y\u00fcr\u00fcrl\u00fck tarihinin ge\u00e7mi\u015fe etkili k\u0131l\u0131nd\u0131\u011f\u0131, bu durumun kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ilkesini ihlal etti\u011fi, tebli\u011fin hukuki ge\u00e7erlili\u011fe sahip olabilmesi i\u00e7in dayanaca\u011f\u0131 bir kanun h\u00fckm\u00fcn\u00fcn var olmas\u0131 gerekti\u011fi, kuralla s\u00f6z konusu maddenin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn geriye y\u00fcr\u00fct\u00fclmesinin fonksiyon gasp\u0131na neden oldu\u011fu belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6. ve 123. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
2. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
89. 7351 say\u0131l\u0131 Kanun\u2019un 17. maddesi y\u00fcr\u00fcrl\u00fck maddesi olup dava konusu kuralla an\u0131lan Kanun\u2019un 12. maddesiyle d\u00fczenlenen 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin 21\/12\/2021 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
90. Kanunlar\u0131n kamu yarar\u0131n\u0131n sa\u011flanmas\u0131 amac\u0131na y\u00f6nelik olmas\u0131, genel, objektif, adil kurallar i\u00e7ermesi ve hakkaniyet \u00f6l\u00e7\u00fctlerini g\u00f6zetmesi hukuk devleti olman\u0131n gere\u011fidir. Ki\u015filerin hukuki g\u00fcvenli\u011fini sa\u011flamay\u0131 ama\u00e7layan hukuki g\u00fcvenlik ilkesi de hukuk normlar\u0131n\u0131n \u00f6ng\u00f6r\u00fclebilir olmas\u0131n\u0131, bireylerin t\u00fcm eylem ve i\u015flemlerinde devlete g\u00fcven duyabilmesini, devletin de yasal d\u00fczenlemelerinde bu g\u00fcven duygusunu zedeleyici y\u00f6ntemlerden ka\u00e7\u0131nmas\u0131n\u0131 gerektirir. Hukuk devletinde g\u00fcven ve istikrar\u0131n korunabilmesi i\u00e7in kural olarak kanunlar, y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonraki olaylara uygulan\u0131r. Kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ilkesi uyar\u0131nca kanunlar kamu yarar\u0131n\u0131n ve kamu d\u00fczeninin gerektirmesi, kazan\u0131lm\u0131\u015f haklar\u0131n korunmas\u0131, mali haklarda iyile\u015ftirme gibi baz\u0131 istisnai durumlar d\u0131\u015f\u0131nda ilke olarak y\u00fcr\u00fcrl\u00fck tarihinden sonraki olay, i\u015flem ve eylemlere uygulanmak \u00fczere \u00e7\u0131kar\u0131l\u0131r (AYM, E.2017\/21, K.2020\/77, 24\/12\/2020, \u00a7 267).<\/p>\n
91. Kural, y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nceki i\u015flemlere uygulanmak suretiyle geriye y\u00fcr\u00fct\u00fclm\u00fc\u015f ise de kural\u0131n T\u00fcrk liras\u0131 ara\u00e7lara olan talebin art\u0131r\u0131lmas\u0131, finansal sekt\u00f6r\u00fcn ve ulusal ekonominin sa\u011fl\u0131kl\u0131 geli\u015fimine katk\u0131da bulunulmas\u0131 amac\u0131na y\u00f6nelik olarak ihdas edildi\u011fi, dolay\u0131s\u0131yla kamu yarar\u0131 ve kamu d\u00fczeninin sa\u011flanmas\u0131 amac\u0131yla yap\u0131lan d\u00fczenlemenin geriye y\u00fcr\u00fct\u00fclmesinde hukuki g\u00fcvenlik ilkesine ayk\u0131r\u0131 bir y\u00f6n bulunmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
92. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 6. ve 123. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
IV. \u0130PTAL\u0130N D\u0130\u011eER KURALLARA ETK\u0130S\u0130<\/p>\n
93. 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131nda kanunun, Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesinin veya T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn belirli kurallar\u0131n\u0131n iptali, di\u011fer kurallar\u0131n\u0131n veya t\u00fcm\u00fcn\u00fcn uygulanmamas\u0131 sonucunu do\u011furuyorsa bunlar\u0131n da Anayasa Mahkemesince iptaline karar verilebilece\u011fi \u00f6ng\u00f6r\u00fclmektedir.<\/p>\n
94. Bu kapsamda 7351 say\u0131l\u0131 Kanun\u2019un;<\/p>\n
– 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan an\u0131lan f\u0131kran\u0131n kalan k\u0131sm\u0131n\u0131n; be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan an\u0131lan f\u0131kran\u0131n kalan k\u0131sm\u0131n\u0131n; alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan an\u0131lan f\u0131kran\u0131n kalan k\u0131sm\u0131n\u0131n; yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan an\u0131lan f\u0131kran\u0131n kalan k\u0131sm\u0131n\u0131n,<\/p>\n
– 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. maddenin ikinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan an\u0131lan f\u0131kran\u0131n kalan k\u0131sm\u0131n\u0131n,<\/p>\n
6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince iptalleri gerekir.<\/p>\n
V. \u0130PTAL KARARININ Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RECE\u011e\u0130 G\u00dcN SORUNU<\/p>\n
95. Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u201dKanun, 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
96. 4735 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 5. maddesinin d\u00f6rd\u00fcnc\u00fc, be\u015finci,, alt\u0131nc\u0131 ve yedinci f\u0131kralar\u0131 ile 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin birinci f\u0131kras\u0131n\u0131n \u201c\u2026ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye\u2026\u201d b\u00f6l\u00fcm\u00fc ile ikinci f\u0131kras\u0131n\u0131n iptal edilmeleri 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 kurallara ili\u015fkin iptal h\u00fck\u00fcmlerinin 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
VI. Y\u00dcR\u00dcRL\u00dc\u011e\u00dcN DURDURULMASI TALEB\u0130<\/p>\n
97. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kurallar\u0131n uygulanmalar\u0131 h\u00e2linde telafisi g\u00fc\u00e7 veya imk\u00e2ns\u0131z zararlar\u0131n do\u011fabilece\u011fi belirtilerek y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na karar verilmesi talep edilmi\u015ftir.<\/p>\n
19\/1\/2022 tarihli ve 7351 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 12. maddesiyle 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019a eklenen ge\u00e7ici 35. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinin \u201c\u2026veri ve bilginin birinci f\u0131krada belirtilen ama\u00e7 \u00e7er\u00e7evesinde Hazine ve Maliye Bakanl\u0131\u011f\u0131na verilmesinde di\u011fer kanunlardaki yasaklay\u0131c\u0131 ve s\u0131n\u0131rlay\u0131c\u0131 h\u00fck\u00fcmler uygulanmaz.\u201d b\u00f6l\u00fcm\u00fcne y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 taleplerinin, ko\u015fullar\u0131 olu\u015fmad\u0131\u011f\u0131ndan REDD\u0130NE,<\/p>\n
B. 1. 11. maddesiyle 5\/1\/2002 tarihli ve 4735 say\u0131l\u0131 Kamu \u0130hale S\u00f6zle\u015fmeleri Kanunu\u2019na eklenen ge\u00e7ici 5. maddenin;<\/p>\n
a. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresine,<\/p>\n
b. Be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresine,<\/p>\n
c. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresine,<\/p>\n
\u00e7. Yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresine,<\/p>\n
2. 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. maddenin;<\/p>\n
a. Birinci f\u0131kras\u0131n\u0131n \u201c\u2026ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye\u2026\u201d b\u00f6l\u00fcm\u00fcne,<\/p>\n
b. \u0130kinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresine,<\/p>\n
y\u00f6nelik iptal h\u00fck\u00fcmlerinin y\u00fcr\u00fcrl\u00fc\u011fe girmelerinin ertelenmeleri nedeniyle bu b\u00f6l\u00fcme ve ibarelere ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 taleplerinin REDD\u0130NE,<\/p>\n
C. 1. 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. maddenin;<\/p>\n
a. Birinci f\u0131kras\u0131n\u0131n \u201cFinansal istikrara katk\u0131 sa\u011flamak ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerini kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklemek amac\u0131yla bankalar nezdinde 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131lmak \u00fczere T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131na nakit kaynak aktarmaya \u2026 Hazine ve Maliye Bakan\u0131 yetkilidir.\u201d b\u00f6l\u00fcm\u00fcne,<\/p>\n
b. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresine,<\/p>\n
c. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n;<\/p>\n
i. Birinci c\u00fcmlesine,<\/p>\n
ii. \u0130kinci c\u00fcmlesinin \u201cT\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 veya bankalar talep edilen veri ve bilgiyi Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fc olup,\u2026\u201d b\u00f6l\u00fcm\u00fcne,<\/p>\n
2. 17. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine,<\/p>\n
y\u00f6nelik iptal talepleri 6\/3\/2025 tarihli ve E.2022\/32, K.2025\/67 say\u0131l\u0131 kararla reddedildi\u011finden bu bende, c\u00fcmleye, b\u00f6l\u00fcmlere ve ibareye ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 taleplerinin REDD\u0130NE,<\/p>\n
\u00c7. 2. maddesiyle 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27. maddesinin (4) numaral\u0131 f\u0131kras\u0131na eklenen be\u015finci c\u00fcmlede yer alan \u201c\u2026y\u00fczde ellisi…\u201d ibaresine y\u00f6nelik iptal talebi hakk\u0131nda 6\/3\/2025 tarihli ve E.2022\/32, K.2025\/67 say\u0131l\u0131 kararla karar verilmesine yer olmad\u0131\u011f\u0131na karar verildi\u011finden bu ibareye ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA,<\/p>\n
6\/3\/2025 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
VII. H\u00dcK\u00dcM<\/p>\n
19\/1\/2022 tarihli ve 7351 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 2. maddesiyle 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27. maddesinin (4) numaral\u0131 f\u0131kras\u0131na eklenen be\u015finci c\u00fcmlede yer alan \u201c\u2026y\u00fczde ellisi…\u201d ibaresine ili\u015fkin iptal talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
B. 11. maddesiyle 5\/1\/2002 tarihli ve 4735 say\u0131l\u0131 Kamu \u0130hale S\u00f6zle\u015fmeleri Kanunu\u2019na eklenen ge\u00e7ici 5. maddenin;<\/p>\n
1. a. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ile Metin KIRATLI\u2019n\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n kalan k\u0131sm\u0131n\u0131n 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
2. a. Be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ile Metin KIRATLI\u2019n\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. Be\u015finci f\u0131kras\u0131n\u0131n kalan k\u0131sm\u0131n\u0131n 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
3. a. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ile Metin KIRATLI\u2019n\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. Alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n kalan k\u0131sm\u0131n\u0131n 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
4. a. Yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ile Metin KIRATLI\u2019n\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. Yedinci f\u0131kras\u0131n\u0131n kalan k\u0131sm\u0131n\u0131n 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
C. 12. maddesiyle 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019a eklenen ge\u00e7ici 35. maddenin;<\/p>\n
1. Birinci f\u0131kras\u0131n\u0131n;<\/p>\n
a. \u201c\u2026ve nakit kaynak aktar\u0131m\u0131 i\u00e7in Bakanl\u0131k b\u00fct\u00e7esinde mevcut ya da yeni a\u00e7\u0131lacak tertiplere \u00f6denek eklemeye\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 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 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. Kalan k\u0131sm\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
2. a. \u0130kinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L, \u00d6mer \u00c7INAR ile Metin KIRATLI\u2019n\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. \u0130kinci f\u0131kras\u0131n\u0131n kalan k\u0131sm\u0131n\u0131n 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTAL\u0130NE, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 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 OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
3. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
4. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n;<\/p>\n
a. Birinci c\u00fcmlesinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. \u0130kinci c\u00fcmlesinin;<\/p>\n
i. \u201cT\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 veya bankalar talep edilen veri ve bilgiyi Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n belirleyece\u011fi \u015fekil ve s\u00fcreler i\u00e7erisinde vermekle y\u00fck\u00fcml\u00fc olup,\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
ii. Kalan k\u0131sm\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
\u00c7. 17. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
6\/3\/2025 tarihinde 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
KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n
A. Kanun\u2019un 11. Maddesiyle 4735 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 5. Maddenin D\u00f6rd\u00fcnc\u00fc F\u0131kras\u0131nda Yer Alan \u201c…Cumhurba\u015fkan\u0131\u2026\u201d ve Be\u015finci F\u0131kras\u0131nda Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d \u0130bareleri<\/p>\n
1. Mahkememiz \u00e7o\u011funlu\u011fu, 7351 say\u0131l\u0131 Kanun\u2019un 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin ve be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin herhangi bir \u00f6l\u00e7\u00fct ya da \u00e7er\u00e7eve i\u00e7ermedi\u011fi gerek\u00e7esiyle iptaline karar vermi\u015ftir.<\/p>\n
2. Anayasa’n\u0131n 7. maddesinde \u201cYasama yetkisi T\u00fcrk Milleti ad\u0131na T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinindir. Bu yetki devredilemez.\u201d denilmektedir. Yasama yetkisinin T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine ait olmas\u0131 ve bu yetkinin devredilememesi, kuvvetler ayr\u0131l\u0131\u011f\u0131 ilkesinin bir gere\u011fidir. Bu h\u00fckme yer veren Anayasa’n\u0131n 7. maddesinin gerek\u00e7esinde yasama yetkisinin parlamentoya ait olmas\u0131 “demokrasi rejimini benimseyen siyasi rejimlerde ka\u00e7\u0131n\u0131lmaz bir durum” olarak nitelendirilmi\u015ftir. Ayr\u0131ca, gerek\u00e7ede “Millet ad\u0131na kanun koyma yetkisini yasama meclisi yerine getirir. Bu yetki devredilemez. Ancak, Anayasan\u0131n 99 ve 129 uncu maddeleri h\u00fck\u00fcmleri sakl\u0131d\u0131r” denilmek suretiyle bu ilkenin anlam\u0131 ve istisnalar\u0131 belirtilmi\u015ftir. Madde gerek\u00e7esinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere yasama yetkisinin devredilemezli\u011fi, esasen kanun koyma yetkisinin TBMM d\u0131\u015f\u0131nda ba\u015fka bir organca kullan\u0131lamamas\u0131 anlam\u0131na gelmektedir. Anayasa’n\u0131n 7. maddesi ile yasaklanan, kanun yapma yetkisinin devredilmesidir (AYM, E.2011\/42, K.2013\/60, 9\/5\/2013; E.2021\/73, K.2022\/51, 21\/4\/2022, \u00a7 15).<\/p>\n
3. T\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemler bak\u0131m\u0131ndan y\u00fcr\u00fctmenin d\u00fczenleme yetkisi, s\u0131n\u0131rl\u0131, tamamlay\u0131c\u0131 ve ba\u011f\u0131ml\u0131 bir yetkidir. Bu nedenle temel ilkeleri belirlenmeksizin ve \u00e7er\u00e7evesi \u00e7izilmeksizin, y\u00fcr\u00fctme organ\u0131na d\u00fczenleme yetkisi veren bir kanun kural\u0131 ile s\u0131n\u0131rs\u0131z, belirsiz, geni\u015f bir alan\u0131n y\u00fcr\u00fctmenin d\u00fczenlemesine b\u0131rak\u0131lmas\u0131, Anayasa’n\u0131n belirtilen maddesine ayk\u0131r\u0131l\u0131k olu\u015fturur. Bununla birlikte yasama organ\u0131n\u0131n temel ilkeleri ve \u00e7er\u00e7eveyi kanunla belirlendikten sonra uzmanl\u0131k ve idare tekni\u011fine ili\u015fkin hususlar\u0131 y\u00fcr\u00fctmeye b\u0131rakmas\u0131, yasama yetkisinin devri olarak yorumlanamaz (AYM, E.2011\/42, K.2013\/60, 9\/5\/2013; E.2019\/36, K.2021\/15, 4\/3\/2021, \u00a7 57).<\/p>\n
4. Anayasa\u2019n\u0131n a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rmedi\u011fi konularda kanunda genel ifadelerle d\u00fczenleme yap\u0131larak ayr\u0131nt\u0131lar\u0131n d\u00fczenlenmesinin y\u00fcr\u00fctmenin t\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemlerine b\u0131rak\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Anayasa\u2019da m\u00fcnhas\u0131ran kanunla d\u00fczenleme yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmeyen konularda yasaman\u0131n aslili\u011fi ve Cumhurba\u015fkanl\u0131\u011f\u0131 kararnameleri haricinde ge\u00e7erli olan y\u00fcr\u00fctmenin t\u00fcrevselli\u011fi ilkeleri gere\u011fi idari i\u015flemlerin kanuna dayanmas\u0131 zorunlulu\u011fu vard\u0131r. Ancak bu durumda kanunda belirlenmesi gereken \u00e7er\u00e7eve, Anayasa\u2019n\u0131n kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc durumdakinden \u00e7ok daha geni\u015f olabilecektir. (AYM, 19\/2\/2020, E.2018\/91, K.2020\/10, \u00a7 110; E.2019\/36, K.2021\/15, 4\/3\/2021, \u00a7 56).<\/p>\n
5. Anayasa\u2019n\u0131n 167. maddesinde devlete; para, kredi, sermaye, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirleri alma, piyasalarda fiil\u00ee veya anla\u015fma sonucu do\u011facak tekelle\u015fme ve kartelle\u015fmeyi \u00f6nleme g\u00f6revi verilmi\u015ftir. Devlet harcamalar\u0131n\u0131n hangi usulle ger\u00e7ekle\u015ftirilece\u011fine ili\u015fkin bir Anayasa kural\u0131 bulunmad\u0131\u011f\u0131ndan kanun koyucunun baz\u0131 mal ve hizmetler y\u00f6n\u00fcnden farkl\u0131 usuller benimsemesinde (bkz. AYM, E.2019\/32, K.2021\/54, 14\/07\/2021, \u00a7 48) ve kanunla genel ilkeleri ve \u00e7er\u00e7eveyi belirlendikten sonra y\u00fcr\u00fctmeye\/idareye yetki vermesinde bir sak\u0131nca bulunmamaktad\u0131r.<\/p>\n
6. Dava konusu kurallar\u0131n yer ald\u0131\u011f\u0131 ge\u00e7ici 5. maddenin birinci ve ikinci f\u0131kras\u0131nda ek fiyat fark\u0131na ve\/veya s\u00f6zle\u015fmelerin devrine ili\u015fkin usul ve esaslara yer verilmi\u015ftir. Birinci f\u0131krada hangi s\u00f6zle\u015fmelerin fiyat fark\u0131na ve\/veya devre konu olabilece\u011fi d\u00fczenlenmi\u015ftir. Buna g\u00f6re, 1\/12\/2021 tarihinden \u00f6nce 4734 say\u0131l\u0131 Kanuna g\u00f6re ihalesi yap\u0131lan ve bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla devam eden veya bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce fesih veya tasfiye edilmeksizin kabul\u00fc\/ge\u00e7ici kabul\u00fc yap\u0131lan mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmelerde, ek fiyat fark\u0131n\u0131n ve\/veya s\u00f6zle\u015fmelerin devrinin m\u00fcmk\u00fcn oldu\u011fu belirtilmi\u015ftir. \u00d6te yandan an\u0131lan f\u0131krada 1\/12\/2021 tarihinden \u00f6nce yap\u0131lan ihalelerde ek fiyat fark\u0131n\u0131n hangi aya ili\u015fkin endeks dikkate al\u0131narak hesaplanaca\u011f\u0131 da d\u00fczenlenmi\u015ftir.<\/p>\n
7. \u0130kinci f\u0131krada ise bu kapsamdaki s\u00f6zle\u015fmelerin, y\u00fcklenicinin ba\u015fvurusu ve idarenin onay\u0131 ile devredilebilece\u011fi, devredilen s\u00f6zle\u015fmeleri devir alacaklarda ilk ihaledeki \u015fartlar\u0131n devir tarihi itibar\u0131yla aranacak olup devirden kaynaklanan k\u0131s\u0131tlama ve yapt\u0131r\u0131mlar\u0131n uygulanmayaca\u011f\u0131, y\u00fcklenimi ortak giri\u015fim taraf\u0131ndan y\u00fcr\u00fct\u00fclen s\u00f6zle\u015fmelerde ortaklar aras\u0131nda devir veya hisse devirlerinde ilk ihaledeki yeterlik \u015fartlar\u0131n\u0131n aranmayaca\u011f\u0131, s\u00f6zle\u015fmeyi devreden y\u00fcklenicinin teminat\u0131n\u0131n iade edilece\u011fi ve bu kapsamda devredilecek s\u00f6zle\u015fmelerden damga vergisi al\u0131nmayaca\u011f\u0131 kurala ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
8. An\u0131lan kurallarla y\u00fcklenicilerin ba\u015flang\u0131\u00e7ta \u00f6ng\u00f6r\u00fclemeyen ve s\u00f6zle\u015fme s\u00fcresi i\u00e7inde ortaya \u00e7\u0131kabilecek fiyat art\u0131\u015flar\u0131 nedeniyle zarara u\u011framalar\u0131n\u0131n \u00f6nlenmesinin ama\u00e7land\u0131\u011f\u0131 s\u00f6ylenebilir. Nitekim kural\u0131n gerek\u00e7esinde de \u00fclkemizde ve d\u00fcnyada hammadde temininde ve tedarik zincirlerinde ya\u015fanan aksakl\u0131klardan ve girdi fiyatlar\u0131nda beklenmeyen art\u0131\u015flardan y\u00fcklenicilerin korunmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 belirtilmi\u015ftir. Dolay\u0131s\u0131yla an\u0131lan kurallar\u0131n devletin; para, kredi, sermaye, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirleri alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gere\u011fi ihdas edildi\u011fi s\u00f6ylenebilir.<\/p>\n
9. Dava konusu birinci kuralda, bu madde kapsam\u0131nda ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrlerini, \u00fcr\u00fcn ve girdileri, ek fiyat fark\u0131 verilmesi veya s\u00f6zle\u015fmenin devri i\u00e7in idareye ba\u015fvuru s\u00fcreleri ile devir i\u015flemlerinin tamamlanaca\u011f\u0131 s\u00fcre d\u00e2hil ek fiyat fark\u0131 hesaplamalar\u0131na ve s\u00f6zle\u015fmelerin devrine ili\u015fkin esas ve usulleri tespite Cumhurba\u015fkan\u0131\u2019n\u0131n yetkili oldu\u011fu; dava konusu ikinci kuralda ise Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan birinci f\u0131krada say\u0131lan nedenlerle, 1\/12\/2021 tarihinden \u00f6nce ihale edilen ve bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte devam eden s\u00f6zle\u015fmelerle ilgili olarak; 1\/7\/2021 tarihi ile 31\/12\/2021 tarihleri aras\u0131ndaki i\u015f program\u0131na g\u00f6re ger\u00e7ekle\u015ftirilemeyen i\u015f miktar\u0131 i\u00e7in s\u00fcre uzat\u0131m\u0131 ve fiyat fark\u0131 verilmesine y\u00f6nelik Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemelerin yap\u0131labilece\u011fi belirtilmi\u015ftir.<\/p>\n
10. Dava konusu kurallar uyar\u0131nca Cumhurba\u015fkan\u0131\u2019na tan\u0131nan yetkilerin herhangi bir \u00f6l\u00e7\u00fct ya da \u00e7er\u00e7eve i\u00e7erip i\u00e7ermedi\u011finin ve teknik hususlara ili\u015fkin olup olmad\u0131\u011f\u0131n\u0131n tespit edilmesi gerekir.<\/p>\n
11. \u00d6ncelikle belirtilmelidir ki dava konusu ibarelerin yer ald\u0131\u011f\u0131 maddenin birinci f\u0131kras\u0131nda ek fiyat fark\u0131 ve\/veya devre konu olabilecek s\u00f6zle\u015fmeler 1\/12\/2021 tarihinden \u00f6nce T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerine ili\u015fkin s\u00f6zle\u015fmelerle s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r. \u00d6te yandan an\u0131lan f\u0131krada ek fiyat fark\u0131 hesaplan\u0131rken dikkate al\u0131nacak fiyat endeksleri belirlenmi\u015ftir. \u0130kinci f\u0131krada ise s\u00f6zle\u015fmenin devrinde devralacak \u015firketin nitelikleri d\u00fczenlenmi\u015ftir. Bu itibarla dava konusu kurallarla Cumhurba\u015fkan\u0131\u2019na tan\u0131nan yetkilerin \u00e7er\u00e7evesinin ge\u00e7ici 5. maddenin birinci ve ikinci f\u0131kras\u0131nda yer ald\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
12. Di\u011fer yandan dava konusu kurallarda \u00f6ng\u00f6r\u00fclen ek fiyat fark\u0131 verilebilecek al\u0131m t\u00fcrleri ile \u00fcr\u00fcn ve girdilerin, belli bir tarih aral\u0131\u011f\u0131nda yap\u0131lan mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerine ili\u015fkin s\u00f6zle\u015fmelerin tamam\u0131na ili\u015fkin ek fiyat fark\u0131 hesaplanmas\u0131 ve devir usul\u00fcn\u00fcn tek tek kanun koyucu taraf\u0131ndan tespitinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131, belirtilen hususlar\u0131n mal, hizmet ve yap\u0131m i\u015fi t\u00fcr\u00fcne g\u00f6re ayr\u0131 ayr\u0131 de\u011ferlendirme gerektiren son derece teknik konular oldu\u011fu da anla\u015f\u0131lmaktad\u0131r.<\/p>\n
13. Bu itibarla, kurallarda asgari olarak yasal \u00e7er\u00e7evenin \u00e7izildi\u011fi ve ilkelerinin belirlendi\u011fi, di\u011fer teknik hususlar\u0131n d\u00fczenlenmesinin ise Cumhurba\u015fkan\u0131\u2019na b\u0131rak\u0131lmas\u0131n\u0131n herhangi bir belirsizli\u011fe neden olmad\u0131\u011f\u0131 gerek\u00e7esiyle kurallar\u0131n Anayasa\u2019ya uygun oldu\u011fu kanaatine var\u0131ld\u0131\u011f\u0131ndan \u00e7o\u011funlu\u011fun aksi y\u00f6ndeki karar\u0131na kat\u0131lmak m\u00fcmk\u00fcn olmam\u0131\u015ft\u0131r.<\/p>\n
B. Kanun\u2019un 11. Maddesiyle 4735 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 5. Maddenin Alt\u0131nc\u0131 F\u0131kras\u0131nda Yer Alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d \u0130baresi ile Yedinci F\u0131kras\u0131nda Yer Alan \u201c\u2026ilgili kurulu\u015f ve \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d \u0130baresi<\/p>\n
14. Mahkememiz \u00e7o\u011funlu\u011fu, 7351 say\u0131l\u0131 Kanun\u2019un 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin ve yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f ve \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin herhangi bir \u00f6l\u00e7\u00fct ya da \u00e7er\u00e7eve i\u00e7ermedi\u011fi gerek\u00e7esiyle iptaline karar vermi\u015ftir.<\/p>\n
15. 4735 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 5. maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda 4734 say\u0131l\u0131 Kanun uygulamas\u0131ndan istisna tutulan mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerinden T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmeler i\u00e7in idareler taraf\u0131ndan an\u0131lan maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme yap\u0131labilece\u011fi h\u00fckme ba\u011flanm\u0131\u015f olup an\u0131lan f\u0131krada yer alan\u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresi dava konusu kurallardan ilkini olu\u015fturmaktad\u0131r.<\/p>\n
16. Maddenin yedinci f\u0131kras\u0131nda da kamu kurumu niteli\u011finde meslek kurulu\u015flar\u0131 ve \u00fcst birliklerinin taraf oldu\u011fu veya bu kurulu\u015f veya birliklerin kaynaklar\u0131yla kar\u015f\u0131lanan mal ve hizmet al\u0131m\u0131 ile yap\u0131m i\u015flerine ili\u015fkin T\u00fcrk liras\u0131 \u00fczerinden yap\u0131lan s\u00f6zle\u015fmelerde, maddeye g\u00f6re fiyat fark\u0131 \u00f6denebilmesine y\u00f6nelik ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme yap\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup s\u00f6z konusu f\u0131krada yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresi dava konusu di\u011fer kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
17. Dava konusu kurallarla 4734 say\u0131l\u0131 Kanun uygulamas\u0131ndan istisna tutulan ihalelerde ve an\u0131lan Kanun\u2019un kapsam\u0131 d\u0131\u015f\u0131nda tutulan kamu kurumu niteli\u011finde meslek kurulu\u015flar\u0131 ve \u00fcst birlikleri taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131m\u0131 ile yap\u0131m i\u015flerinde ek fiyat fark\u0131 ve\/veya s\u00f6zle\u015fmenin devri imk\u00e2n\u0131 tan\u0131nm\u0131\u015ft\u0131r. Kurallarda ek fiyat fark\u0131n\u0131n ve\/veya s\u00f6zle\u015fmenin devrinin \u201cbu maddeye g\u00f6re\u201d yap\u0131laca\u011f\u0131 belirtildi\u011finden, kurallar\u0131n \u00e7er\u00e7evesinin ge\u00e7ici 5. maddenin birinci ve ikinci f\u0131kras\u0131nda yer ald\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
18. Bu itibarla 7351 say\u0131l\u0131 Kanun\u2019un 11. maddesiyle 4735 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 5. maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi ile be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresine ili\u015fkin kar\u015f\u0131 oyda belirtilen gerek\u00e7eler bu kurallar y\u00f6n\u00fcnden de ge\u00e7erlidir.<\/p>\n
19. A\u00e7\u0131klanan nedenlerle, kurallarda asgari olarak yasal \u00e7er\u00e7evenin \u00e7izildi\u011fi ve ilkelerin belirlendi\u011fi, di\u011fer teknik hususlar\u0131n d\u00fczenlenmesinin ise idarelere b\u0131rak\u0131lmas\u0131n\u0131n herhangi bir belirsizli\u011fe neden olmad\u0131\u011f\u0131 gerek\u00e7esiyle kurallar\u0131n Anayasa\u2019ya uygun oldu\u011fu kanaatine var\u0131ld\u0131\u011f\u0131ndan \u00e7o\u011funlu\u011fun aksi y\u00f6ndeki karar\u0131na kat\u0131lmak m\u00fcmk\u00fcn olmam\u0131\u015ft\u0131r.<\/p>\n
C. Kanun\u2019un 12. Maddesiyle 4749 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 35. Maddenin \u0130kinci F\u0131kras\u0131nda Yer Alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
20. Mahkememiz \u00e7o\u011funlu\u011fu, 7351 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle 4749 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 35. maddenin ikinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin iptaline karar vermi\u015ftir.<\/p>\n
21. 4749 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 35. maddesinin ikinci f\u0131kras\u0131nda bu madde kapsam\u0131nda \u00f6denecek destek tutar\u0131n\u0131 ve hesaplama y\u00f6ntemini, destekten yararlanacak ger\u00e7ek ki\u015fi kapsam\u0131n\u0131, hesap t\u00fcrlerini, vadelerini, limitlerini, hesaplar\u0131n vadeden \u00f6nce kapat\u0131lmas\u0131 durumunda yap\u0131labilecek kesintiler ile bu kesintilerin Bakanl\u0131\u011fa aktar\u0131lmas\u0131n\u0131, madde kapsam\u0131nda destek olarak aktar\u0131lacak kayna\u011f\u0131n kulland\u0131r\u0131lmas\u0131 ile uygulamaya ve denetime ili\u015fkin usul ve esaslar\u0131 belirlemeye Cumhurba\u015fkan\u0131\u2019n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup an\u0131lan f\u0131krada yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
22. Anayasa\u2019n\u0131n 167. maddesinin birinci f\u0131kras\u0131nda \u201cDevlet, para, kredi, sermaye, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirleri al\u0131r;\u2026\u201d d\u00fczenlemesine yer verilerek ekonomik hayat\u0131n i\u015fleyi\u015fini d\u00fczenlemek, gerekti\u011finde bu alana m\u00fcdahale etmek hususunda devlet g\u00f6revli k\u0131l\u0131nm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede devlet, tasarruflar\u0131 ve tasarruf sahiplerinin hak ve menfaatlerini korumak ile biriken tasarruflar\u0131n mill\u00ee ekonominin gereklerine g\u00f6re kullan\u0131lmalar\u0131n\u0131 sa\u011flamakla g\u00f6revli olup bu g\u00f6revini yerine getirebilmek i\u00e7in para ve kredi piyasalar\u0131n\u0131 d\u00fczenleme ve denetleme gereksinimi duyabilir ya da bu sistemi y\u00f6nlendirebilir. Devletin para, kredi ve sermaye politikalar\u0131n\u0131n olu\u015fmas\u0131nda ve saptanm\u0131\u015f politikalar\u0131n uygulanmas\u0131 konusunda sahip oldu\u011fu ekonomik g\u00f6revlerini ve ama\u00e7lar\u0131n\u0131 ger\u00e7ekle\u015ftirebilmesi i\u00e7in ulusal ekonominin gereklerine uygun olarak d\u00fczenlemeler yapmak, bunlar\u0131 de\u011fi\u015ftirmek ve kald\u0131rmak anayasal s\u0131n\u0131rlar i\u00e7inde kanun koyucunun yetkisindedir (AYM, E.2018\/93, K.2021\/69, 13\/10\/2021, \u00a7 33; E.2024\/114, K.2024\/186, 05\/11\/2024, \u00a7 28).<\/p>\n
23. Anayasa\u2019n\u0131n 172. maddesinde ise devletin t\u00fcketicileri koruyucu ve ayd\u0131nlat\u0131c\u0131 tedbirleri alaca\u011f\u0131, t\u00fcketicilerin kendilerini koruyucu giri\u015fimleri te\u015fvik edece\u011fi ifade edilerek t\u00fcketicilerin haklar\u0131n\u0131n korunmas\u0131na ili\u015fkin do\u011frudan ve \u00f6zel bir d\u00fczenlemeye yer verilmi\u015ftir. An\u0131lan maddenin gerek\u00e7esinde de \u00f6zetle t\u00fcketicilerin korunmas\u0131n\u0131n t\u00fcketici toplumu diye adland\u0131r\u0131lan belirli bir geli\u015fmi\u015flik seviyesindeki \u00fclkelerde ortaya \u00e7\u0131km\u0131\u015f olmakla birlikte- bu \u00f6l\u00e7\u00fcde geli\u015fmemi\u015f \u00fclkelerde de toplumsal bir sorun oldu\u011funun sonradan g\u00f6r\u00fcld\u00fc\u011f\u00fc ve bu konuda getirilecek tedbirlerin t\u00fcketicileri koruyaca\u011f\u0131, t\u00fcketicinin korunmas\u0131n\u0131n bir serbest piyasa ekonomisi tedbiri oldu\u011fu, her \u015feyden \u00f6nce t\u00fcketicilerde t\u00fcketici bilincinin olu\u015fturulmas\u0131 gerekti\u011fi, devletin t\u00fcketicileri koruyucu ba\u015fka tedbirler de alabilece\u011fi belirtilmi\u015ftir (AYM, E.2016\/162, K.2017\/156, 15\/11\/2017, \u00a7 8; E.2024\/114, K.2024\/186, 05\/11\/2024, \u00a7 29).<\/p>\n
24. Dava konusu kural\u0131n yer ald\u0131\u011f\u0131 madde ile ani kur art\u0131\u015flar\u0131n\u0131n ya\u015fand\u0131\u011f\u0131 d\u00f6nemde T\u00fcrk liras\u0131n\u0131n ve ger\u00e7ek ki\u015fi tasarruf sahiplerinin korunmas\u0131na y\u00f6nelik d\u00fczenleme yap\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. Nitekim an\u0131lan kural\u0131n gerek\u00e7esinde, T\u00fcrk liras\u0131 ara\u00e7lara olan talebin art\u0131r\u0131lmas\u0131n\u0131n, finansal piyasalar\u0131n daha etkin bir \u015fekilde i\u015flemesinin, finansal piyasalarda derinli\u011fin art\u0131r\u0131lmas\u0131n\u0131n, \u00fcr\u00fcn \u00e7e\u015fitlili\u011finin te\u015fvik edilmesinin, finansal sekt\u00f6r\u00fcn ve ulusal ekonominin sa\u011fl\u0131kl\u0131 geli\u015fimine katk\u0131da bulunulmas\u0131n\u0131n ve ger\u00e7ek ki\u015filerin mevduat ve kat\u0131lma hesaplar\u0131n\u0131n getirilerinin kur art\u0131\u015flar\u0131na kar\u015f\u0131 desteklenmesinin ama\u00e7land\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n
25. Dava konusu kural\u0131n yer ald\u0131\u011f\u0131 maddenin birinci f\u0131kras\u0131nda uygulama konusu tasarruflar\u0131n kapsam\u0131, ger\u00e7ek ki\u015filer taraf\u0131ndan 21\/12\/2021 ve 31\/12\/2022 tarihleri aras\u0131nda a\u00e7\u0131lan T\u00fcrk liras\u0131 vadeli mevduat ve kat\u0131lma hesaplar\u0131 olarak \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dava konusu kuralla da \u00f6denecek destek tutar\u0131n\u0131 ve hesaplama y\u00f6ntemini, destekten yararlanacak ger\u00e7ek ki\u015fi kapsam\u0131n\u0131, hesap t\u00fcrlerini, vadelerini, limitlerini, hesaplar\u0131n vadeden \u00f6nce kapat\u0131lmas\u0131 durumunda yap\u0131labilecek kesintiler ile bu kesintilerin Bakanl\u0131\u011fa aktar\u0131lmas\u0131n\u0131, madde kapsam\u0131nda destek olarak aktar\u0131lacak kayna\u011f\u0131n kulland\u0131r\u0131lmas\u0131 ile uygulamaya ve denetime ili\u015fkin usul ve esaslar\u0131 belirlemeye Cumhurba\u015fkan\u0131\u2019n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
26. Dava konusu kural\u0131n \u00e7er\u00e7evesinin maddenin birinci f\u0131kras\u0131nda d\u00fczenlendi\u011fi, dava konusu kuralla da teknik hususlar\u0131n Cumhurba\u015fkan\u0131 taraf\u0131ndan belirlenece\u011fi anla\u015f\u0131lmaktad\u0131r. Kuralla d\u00fczenleme getirilen alan\u0131n Anayasa\u2019n\u0131n a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc konulardan olmad\u0131\u011f\u0131, genel ifadelerle d\u00fczenleme yap\u0131larak ayr\u0131nt\u0131lar\u0131n d\u00fczenlenmesinin y\u00fcr\u00fctmenin t\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemlerine b\u0131rak\u0131ld\u0131\u011f\u0131 g\u00f6zetildi\u011finde kural\u0131n Anayasa\u2019ya uygun oldu\u011fu kanaatine var\u0131ld\u0131\u011f\u0131ndan \u00e7o\u011funlu\u011fun aksi y\u00f6ndeki karar\u0131na kat\u0131lmak m\u00fcmk\u00fcn olmam\u0131\u015ft\u0131r.<\/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, 2022\/32 esas – 2025\/67 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 : 2022\/32 Karar Say\u0131s\u0131 : 2025\/67 Karar Tarihi : 6\/3\/2025 R.G.Tarih-Say\u0131 : 4\/6\/2025-32920 \u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Engin ALTAY, \u00d6zg\u00fcr \u00d6ZEL ve Engin \u00d6ZKO\u00c7 ile birlikte 133 milletvekili \u0130PTAL DAVASININ KONUSU: 19\/1\/2022 tarihli ve 7351 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un; A. 2. maddesiyle 6\/1\/1982 tarihli ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu\u2019nun 27. maddesinin (4) numaral\u0131 f\u0131kras\u0131na eklenen be\u015finci c\u00fcmlede yer alan \u201c\u2026y\u00fczde ellisi\u2026\u201d ibaresinin, B. 11. maddesiyle 5\/1\/2002 tarihli ve 4735 say\u0131l\u0131 Kamu \u0130hale S\u00f6zle\u015fmeleri Kanunu\u2019na eklenen ge\u00e7ici 5. maddenin; 1. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin, 2. Be\u015finci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131 taraf\u0131ndan d\u00fczenlemeler\u2026\u201d ibaresinin, 3. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026idareler taraf\u0131ndan bu maddeye uygun olarak ilgili mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin, 4. Yedinci f\u0131kras\u0131nda yer alan \u201c\u2026ilgili kurulu\u015f veya \u00fcst birli\u011fin mevzuat\u0131nda d\u00fczenleme\u2026\u201d ibaresinin, C. 12. maddesiyle 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019a eklenen ge\u00e7ici 35. maddenin; 1. Birinci f\u0131kras\u0131n\u0131n, 2. \u0130kinci f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin, 3. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201c\u2026Cumhurba\u015fkan\u0131\u2026\u201d ibaresinin, 4. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n, \u00c7. 17. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin, Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 …<\/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-106166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n