ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
\u00a0<\/p>\n
Esas Say\u0131s\u0131 : 2023\/175<\/p>\n
Karar Say\u0131s\u0131 : 2024\/184<\/p>\n
Karar Tarihi : 5\/11\/2024<\/p>\n
R.G. Tarih \u2013 Say\u0131 : 9\/1\/2025 – 32777<\/p>\n
\u00a0<\/p>\n
\u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Afyonkarahisar Milletvekili Burcu K\u00d6KSAL, \u0130stanbul Milletvekili G\u00f6khan G\u00dcNAYDIN, Mersin Milletvekili Ali Mahir BA\u015eARIR ile birlikte 129 milletvekili<\/p>\n
\u0130PTAL DAVASININ KONUSU: 25\/10\/2023 tarihli ve 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 20. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 98. maddenin;<\/p>\n
A. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n,<\/p>\n
B. Yedinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinin,<\/p>\n
Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 7., 10., 60., 65., 87., 104., 123., 153. ve 161. 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 20. maddesiyle 5510 say\u0131l\u0131 Kanun\u2019a eklenen dava konusu kurallar\u0131n da yer ald\u0131\u011f\u0131 ge\u00e7ici 98. madde \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGE\u00c7\u0130C\u0130 MADDE 98- (Ek:25\/10\/2023-7464\/20 md.)<\/p>\n
Kurumca bu Kanun ve ilgili mevzuat uyar\u0131nca 2023 y\u0131l\u0131 Ekim \u00f6deme d\u00f6neminde gelir veya ayl\u0131k \u00f6demesi yap\u0131lanlara dosya baz\u0131nda 5.000 TL tutar\u0131nda bir defaya mahsus olmak \u00fczere \u00f6deme yap\u0131l\u0131r.<\/p>\n
Birinci f\u0131krada belirtilen \u00f6demenin yap\u0131lmas\u0131nda;<\/p>\n
a) \u0130\u015f kazalar\u0131 ve meslek hastal\u0131klar\u0131 sigortas\u0131ndan s\u00fcrekli i\u015f g\u00f6remezlik geliri almakta olanlara, gelir ba\u011flanmas\u0131na esas olan s\u00fcrekli i\u015f g\u00f6remezlik derecesi oran\u0131,<\/p>\n
b) Hak sahiplerinin hisseleri oran\u0131,<\/p>\n
c) \u0130\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131 sonucu meslekte kazanma g\u00fcc\u00fcn\u00fc %50 oran\u0131n\u0131n alt\u0131nda kaybetmesi nedeniyle s\u00fcrekli i\u015f g\u00f6remezlik geliri ba\u011flanm\u0131\u015f iken \u00f6lenlerden, \u00f6l\u00fcm\u00fc i\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131na ba\u011fl\u0131 olmayanlar\u0131n hak sahiplerine, sigortal\u0131ya gelir ba\u011flanmas\u0131na esas olan s\u00fcrekli i\u015f g\u00f6remezlik derecesi \u00fczerinden hak sahiplerinin hisseleri oran\u0131,<\/p>\n
\u00e7) Yabanc\u0131 \u00fclkelerle akdedilen sosyal g\u00fcvenlik s\u00f6zle\u015fmeleri uyar\u0131nca k\u0131smi gelir veya ayl\u0131k alanlara, \u00fclkemiz mevzuat\u0131na tabi olarak ge\u00e7en prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n, sosyal g\u00fcvenlik s\u00f6zle\u015fmesine g\u00f6re nazara al\u0131nan toplam prim \u00f6deme g\u00fcn say\u0131s\u0131na olan oran\u0131,<\/p>\n
esas al\u0131n\u0131r.<\/p>\n
Birden fazla dosyadan gelir ve ayl\u0131k alanlara en fazla \u00f6demeye imk\u00e2n veren bir dosya \u00fczerinden \u00f6deme yap\u0131l\u0131r.<\/p>\n
Gelir veya ayl\u0131k almakta iken 2023 y\u0131l\u0131 Ekim ay\u0131 i\u00e7inde bu Kanun veya 506 say\u0131l\u0131 Kanunun ge\u00e7ici 20 nci maddesi kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fanlar ve bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131na girecek \u015fekilde faaliyette bulunanlar ile sigortal\u0131 olup olmad\u0131klar\u0131na bak\u0131lmaks\u0131z\u0131n 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131nda say\u0131lan i\u015fyerlerinde ayl\u0131klar\u0131 kesilmeksizin \u00e7al\u0131\u015fanlara bu madde uyar\u0131nca \u00f6deme yap\u0131lmaz. Ancak, \u00f6l\u00fcm geliri ve ayl\u0131\u011f\u0131 almakta olanlar hakk\u0131nda bu f\u0131kra h\u00fck\u00fcmleri uygulanmaz.<\/p>\n
Bu madde kapsam\u0131nda yap\u0131lan \u00f6demelerden kesinti yap\u0131lamaz ve bu \u00f6demeler haczedilemez.<\/p>\n
Yersiz yap\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lan \u00f6demeler, ilgilinin varsa almakta oldu\u011fu gelir veya ayl\u0131klar\u0131ndan %25 oran\u0131nda kesilmek suretiyle, yoksa genel h\u00fck\u00fcmlere g\u00f6re geri al\u0131n\u0131r.<\/p>\n
Bu madde kapsam\u0131nda yap\u0131lacak \u00f6demeleri kar\u015f\u0131lamak amac\u0131yla gerekli olan tutar, yaz\u0131l\u0131 talebe istinaden ayr\u0131ca fatura aranmaks\u0131z\u0131n Hazine taraf\u0131ndan Kuruma \u00f6denir. Yap\u0131lacak \u00f6demeler kapsam\u0131nda ortaya \u00e7\u0131kan \u00f6denek ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla Hazine ve Maliye Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esinin ilgili tertibine 2023 y\u0131l\u0131nda \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n
Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar ile \u00f6deme tarihini belirlemeye Kurum yetkilidir.\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, Engin YILDIRIM, Muammer TOPAL, M. Emin KUZ, R\u0131dvan G\u00dcLE\u00c7, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN, Kenan YA\u015eAR ve Muhterem \u0130NCE\u2019nin kat\u0131l\u0131mlar\u0131yla 30\/11\/2023 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 Fatih TORUN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, dava konusu kanun h\u00fck\u00fcmleri, dayan\u0131lan Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
A. Kanun\u2019un 20. Maddesiyle 5510 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 98. Maddenin D\u00f6rd\u00fcnc\u00fc F\u0131kras\u0131n\u0131n \u0130ncelenmesi<\/p>\n
3. Dava konusu kural 27\/12\/2023 tarihli ve 7491 say\u0131l\u0131 Kanun\u2019un 54. maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
4. A\u00e7\u0131klanan nedenle konusu kalmayan iptal talebi hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n
B. Kanun\u2019un 20. Maddesiyle 5510 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 98. Maddenin Yedinci F\u0131kras\u0131n\u0131n \u0130kinci C\u00fcmlesinin \u0130ncelenmesi<\/p>\n
1. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
5. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla Cumhurba\u015fkan\u0131na Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Bakanl\u0131k) b\u00fct\u00e7esinin ilgili tertibine 2023 y\u0131l\u0131nda \u00f6denek ekleme yetkisi verilmesinin kanunilik ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131, b\u00fct\u00e7e kanunlar\u0131nda yer almas\u0131 gereken bir hususun genel kanunla d\u00fczenlendi\u011fi, bu suretle b\u00fct\u00e7e hakk\u0131n\u0131n ihlal edildi\u011fi, kural\u0131n kamu yarar\u0131 amac\u0131 ta\u015f\u0131mad\u0131\u011f\u0131, hukuki g\u00fcvenlik ve belirlilik ile idarenin kanunili\u011fi ve yasama yetkisinin devredilmezli\u011fi ilkelerine ayk\u0131r\u0131 oldu\u011fu, hi\u00e7bir organ\u0131n kayna\u011f\u0131n\u0131 Anayasa\u2019dan almayan bir devlet yetkisi kullanamayaca\u011f\u0131, Anayasa Mahkemesinin daha \u00f6nce vermi\u015f oldu\u011fu iptal kararlar\u0131na ra\u011fmen benzer d\u00fczenlemelerin tekrar ihdas edilmesinin kuvvetler ayr\u0131l\u0131\u011f\u0131 ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 7., 87., 104., 123., 153. ve 161. 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
6. Dava konusu kural 5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 98. maddesi uyar\u0131nca yap\u0131lacak \u00f6demeler kapsam\u0131nda ortaya \u00e7\u0131kan \u00f6denek ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla Bakanl\u0131k b\u00fct\u00e7esinin ilgili tertibine 2023 y\u0131l\u0131nda \u00f6denek eklemeye Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011funu \u00f6ng\u00f6rmektedir.<\/p>\n
7. Anayasa\u2019n\u0131n 161. maddesinin birinci f\u0131kras\u0131nda \u201cKamu idarelerinin ve kamu iktisad\u00ee te\u015febb\u00fcsleri d\u0131\u015f\u0131ndaki kamu t\u00fczel ki\u015filerinin harcamalar\u0131 y\u0131ll\u0131k b\u00fct\u00e7elerle yap\u0131l\u0131r\u201d, 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 denilmek 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 (AYM, E.2021\/133, K.2022\/120, 13\/10\/2022, \u00a7 7).<\/p>\n
8. Anayasa\u2019n\u0131n an\u0131lan maddesinin 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. Bu kanunda yer alan d\u00fczenlemelerin an\u0131lan maddenin birinci, d\u00f6rd\u00fcnc\u00fc ve yedinci f\u0131kralar\u0131nda belirtilen \u00f6nceden izin alma kural\u0131na uygun olmas\u0131 gerekti\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n
9. 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 \u00f6ng\u00f6ren 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. Ba\u015fka bir deyi\u015fle b\u00fct\u00e7e hakk\u0131, vergi ve benzeri gelirlerle kamu harcamalar\u0131n\u0131n \u00e7e\u015fit ve miktar\u0131n\u0131 belirleme, onaylama ve b\u00fct\u00e7e harcamalar\u0131n\u0131n sonu\u00e7lar\u0131n\u0131 denetleme hakk\u0131d\u0131r (AYM, E.2016\/47, K.2018\/10, 14\/2\/2018, \u00a7\u00a7 25, 26; E.2020\/33, K.2023\/161, 28\/9\/2023, \u00a7 12).<\/p>\n
10. An\u0131lan Kanun\u2019un ge\u00e7ici 98. maddesinin birinci f\u0131kras\u0131nda Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131nca (Kurum) bu Kanun ve ilgili mevzuat uyar\u0131nca 2023 y\u0131l\u0131 Ekim \u00f6deme d\u00f6neminde gelir veya ayl\u0131k \u00f6demesi yap\u0131lanlara dosya baz\u0131nda 5.000 TL tutar\u0131nda bir defaya mahsus olmak \u00fczere \u00f6deme yap\u0131laca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
11. S\u00f6z konusu maddenin yedinci f\u0131kras\u0131nda da bu madde kapsam\u0131nda yap\u0131lacak \u00f6demeleri kar\u015f\u0131lamak amac\u0131yla gerekli olan tutar\u0131n, yaz\u0131l\u0131 talebe istinaden ayr\u0131ca fatura aranmaks\u0131z\u0131n Hazine taraf\u0131ndan Kuruma \u00f6denece\u011fi d\u00fczenlenmi\u015f, an\u0131lan f\u0131kran\u0131n dava konusu ikinci c\u00fcmlesinde ise bu madde kapsam\u0131nda yap\u0131lacak \u00f6demelerden dolay\u0131 ortaya \u00e7\u0131kan \u00f6denek ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla Bakanl\u0131k b\u00fct\u00e7esinin ilgili tertibine 2023 y\u0131l\u0131nda \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n
12. Yasama organ\u0131n\u0131n kamu harcamalar\u0131n\u0131n \u00e7e\u015fit ve miktar\u0131 ile kayna\u011f\u0131n\u0131 \u00f6nceden belirleme ve onaylama yetkisi b\u00fct\u00e7e hakk\u0131n\u0131n bir gere\u011fidir. Kuralla T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine (TBMM) ait bu yetkiler Cumhurba\u015fkan\u0131na devredilmektedir. Anayasa\u2019n\u0131n 161. maddesine g\u00f6re kamu idarelerinin harcamalar\u0131n\u0131n b\u00fct\u00e7eler ile yap\u0131labilece\u011fi, merkez\u00ee y\u00f6netim b\u00fct\u00e7e kanunuyla verilen \u00f6dene\u011fin harcanabilecek tutar\u0131n s\u0131n\u0131r\u0131n\u0131 g\u00f6sterdi\u011fi ve harcanabilecek tutar\u0131n Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesiyle a\u015f\u0131labilece\u011fine dair h\u00fck\u00fcm konulamayaca\u011f\u0131 g\u00f6zetildi\u011finde b\u00fct\u00e7e kanununa veya di\u011fer kanunlara \u00f6denek \u00fcst\u00fc harcama yap\u0131labilece\u011fine ili\u015fkin bir h\u00fckm\u00fcn konulamayaca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
13. Ayr\u0131ca Anayasa\u2019n\u0131n an\u0131lan maddesinin sekizinci f\u0131kras\u0131nda cari y\u0131l b\u00fct\u00e7esindeki \u00f6denek art\u0131\u015f\u0131n\u0131 \u00f6ng\u00f6ren de\u011fi\u015fiklik tekliflerinde \u00f6ng\u00f6r\u00fclen giderleri kar\u015f\u0131layabilecek mali kaynak g\u00f6sterilmesinin zorunlu oldu\u011fu belirtilmi\u015ftir. B\u00fct\u00e7e kanunlar\u0131nda belirtilen \u00f6denek tutarlar\u0131n\u0131n artt\u0131r\u0131lmas\u0131 suretiyle b\u00fct\u00e7e kanunlar\u0131n\u0131n de\u011fi\u015ftirilmesinin ek b\u00fct\u00e7e niteli\u011finde oldu\u011fu g\u00f6zetildi\u011finde b\u00fct\u00e7e hakk\u0131 gere\u011fince bu t\u00fcr de\u011fi\u015fikliklerin de b\u00fct\u00e7e kanunlar\u0131 i\u00e7in belirlenen usul ve esaslara tabi olmas\u0131 gerekmektedir.<\/p>\n
14. Bu itibarla kural TBMM\u2019nin b\u00fct\u00e7e kanunlar\u0131yla \u00f6denek tutarlar\u0131n\u0131n \u00f6nceden belirlenmesini, bu do\u011frultuda \u00f6nceden izin verilmesini zorunlu k\u0131lan ve b\u00fct\u00e7eyle verilen \u00f6dene\u011fin \u00fcst\u00fcnde harcama yap\u0131lamayaca\u011f\u0131n\u0131 belirten anayasal h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k olu\u015fturmakta ve b\u00fct\u00e7e hakk\u0131yla ba\u011fda\u015fmamaktad\u0131r.<\/p>\n
15. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Muhterem \u0130NCE bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015ft\u0131r.<\/p>\n
Kural, Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 7., 87., 104., 123. ve 153. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
IV. Y\u00dcR\u00dcRL\u00dc\u011e\u00dcN DURDURULMASI TALEB\u0130<\/p>\n
16. 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
25\/10\/2023 tarihli ve 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 20. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 98. maddenin;<\/p>\n
A. Yedinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebinin, ko\u015fullar\u0131 olu\u015fmad\u0131\u011f\u0131ndan REDD\u0130NE,<\/p>\n
B. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na y\u00f6nelik iptal talebi hakk\u0131nda 5\/11\/2024 tarihli ve E.2023\/175, K.2024\/184 say\u0131l\u0131 kararla karar verilmesine yer olmad\u0131\u011f\u0131na karar verildi\u011finden bu f\u0131kraya ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA,<\/p>\n
5\/11\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
V. H\u00dcK\u00dcM<\/p>\n
25\/10\/2023 tarihli ve 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 20. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 98. maddenin;<\/p>\n
A. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na ili\u015fkin iptal talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
B. Yedinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Muhterem \u0130NCE\u2019nin kar\u015f\u0131oyu ve OY\u00c7OKLU\u011eUYLA<\/p>\n
5\/11\/2024 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
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n
1. Mahkememiz \u00e7o\u011funlu\u011fu, 25\/10\/2023 tarihli ve 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 20. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 98. maddenin yedinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinin b\u00fct\u00e7e hakk\u0131yla ba\u011fda\u015fmad\u0131\u011f\u0131 gerek\u00e7esiyle Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131 oldu\u011funu belirterek iptaline karar vermi\u015ftir.<\/p>\n
2. Anayasa\u2019n\u0131n 161. maddesinin birinci f\u0131kras\u0131nda kamu idarelerinin harcamalar\u0131n\u0131n b\u00fct\u00e7eler ile yap\u0131labilece\u011fi belirtilmi\u015ftir. Y\u0131l i\u00e7inde tahminden fazla mali kaynak oldu\u011fu fark edildi\u011finde bu kaynaklar\u0131n harcanmas\u0131na karar verme yetkisi b\u00fct\u00e7e hakk\u0131 gere\u011fince TBMM\u2019ye aittir. An\u0131lan maddenin yedinci f\u0131kras\u0131nda da merkez\u00ee y\u00f6netim b\u00fct\u00e7e kanunuyla verilen \u00f6dene\u011fin harcanabilecek tutar\u0131n s\u0131n\u0131r\u0131n\u0131 g\u00f6sterdi\u011finin ve harcanabilecek tutar\u0131n Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesiyle a\u015f\u0131labilece\u011fine dair h\u00fck\u00fcm konulamayaca\u011f\u0131n\u0131n belirtildi\u011fi g\u00f6zetildi\u011finde b\u00fct\u00e7e kanununa veya di\u011fer kanunlara \u00f6denek \u00fcst\u00fc harcama yap\u0131labilece\u011fine ili\u015fkin bir h\u00fck\u00fcm konulamayaca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
3. \u00d6te yandan Anayasa\u2019n\u0131n 161. maddesinin sekizinci f\u0131kras\u0131nda cari y\u0131l b\u00fct\u00e7esindeki \u00f6denek art\u0131\u015f\u0131n\u0131 \u00f6ng\u00f6ren de\u011fi\u015fiklik tekliflerinde \u00f6ng\u00f6r\u00fclen giderleri kar\u015f\u0131layabilecek mali kaynak g\u00f6sterilmesinin zorunlu oldu\u011fu belirtilmi\u015ftir. Y\u0131l\u0131 b\u00fct\u00e7e kanunlar\u0131nda belirtilen \u00f6denek tutarlar\u0131n\u0131n artt\u0131r\u0131lmas\u0131 suretiyle y\u0131l\u0131 b\u00fct\u00e7e kanunlar\u0131n\u0131n de\u011fi\u015ftirilmesinin ek b\u00fct\u00e7e niteli\u011finde oldu\u011fu g\u00f6zetildi\u011finde b\u00fct\u00e7e hakk\u0131 gere\u011fince bu t\u00fcr de\u011fi\u015fikliklerin b\u00fct\u00e7e kanunlar\u0131 i\u00e7in belirlenen usul ve esaslara tabi olmas\u0131 gerekti\u011fi izahtan varestedir.<\/p>\n
4. Bununla beraber, ek b\u00fct\u00e7e niteli\u011finde olmayan ve b\u00fct\u00e7e i\u00e7i \u00f6denek aktarma yetkisi tan\u0131yan kurallar ise Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131 de\u011fildir. Dolay\u0131s\u0131yla dava konusu kural\u0131n \u00f6ncelikle niteli\u011finin belirlenmesi gerekmektedir.<\/p>\n
5. Dava konusu kural\u0131n yer ald\u0131\u011f\u0131 maddenin birinci f\u0131kras\u0131nda Sosyal G\u00fcvenlik Kurumunca 5510 say\u0131l\u0131 Kanun ve ilgili mevzuat uyar\u0131nca 2023 y\u0131l\u0131 Ekim \u00f6deme d\u00f6neminde gelir veya ayl\u0131k \u00f6demesi yap\u0131lanlara dosya baz\u0131nda 5.000 TL tutar\u0131nda bir defaya mahsus olmak \u00fczere \u00f6deme yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Kanun koyucu taraf\u0131ndan dava konusu kural\u0131n madde gerek\u00e7esi belirtilmemi\u015ftir. Bununla beraber kural\u0131n emeklilere Cumhuriyet\u2019in 100. Y\u0131l\u0131 m\u00fcnasebetiyle bir kez ikramiye \u00f6denmesi amac\u0131yla d\u00fczenlendi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n
6. Dava konusu kuralda ise yap\u0131lacak \u00f6demeler kapsam\u0131nda ortaya \u00e7\u0131kan \u00f6denek ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla Hazine ve Maliye Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esinin ilgili tertibine 2023 y\u0131l\u0131nda \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkili oldu\u011fu belirtilmi\u015ftir. \u00d6demenin amac\u0131 g\u00f6zetildi\u011finde ikramiyeye ili\u015fkin \u00f6dene\u011fin zaten Cumhurba\u015fkanl\u0131\u011f\u0131 b\u00fct\u00e7esinde yer ald\u0131\u011f\u0131 ve fakat 29 Ekim \u00f6ncesinde a\u00e7\u0131klanmas\u0131 nedeniyle Maliye Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine aktar\u0131laca\u011f\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc anla\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla kuralda yer alan \u201cekleme\u201d ibaresinin \u201caktarma\u201d olarak anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>\n
7. Bu itibarla b\u00fct\u00e7e i\u00e7i \u00f6denek aktarma yetkisi veren kural\u0131n Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
8. A\u00e7\u0131klanan nedenlerle kural\u0131n Anayasa\u2019n\u0131n 161. maddesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131ld\u0131\u011f\u0131ndan, \u00e7o\u011funlu\u011fun g\u00f6r\u00fc\u015f\u00fcne i\u015ftirak edilmemi\u015ftir.<\/p>\n
\u00dcye<\/p>\n
Muhterem \u0130NCE<\/p>\n
\u200bAnayasa Mahkemesi’nin 5\/11\/2024 tarihli, 2023\/175 esas – 2024\/184 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 \u00a0 Esas Say\u0131s\u0131 : 2023\/175 Karar Say\u0131s\u0131 : 2024\/184 Karar Tarihi : 5\/11\/2024 R.G. Tarih \u2013 Say\u0131 : 9\/1\/2025 – 32777 \u00a0 \u0130PTAL DAVASINI A\u00c7AN: T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u00fcyeleri Afyonkarahisar Milletvekili Burcu K\u00d6KSAL, \u0130stanbul Milletvekili G\u00f6khan G\u00dcNAYDIN, Mersin Milletvekili Ali Mahir BA\u015eARIR ile birlikte 129 milletvekili \u0130PTAL DAVASININ KONUSU: 25\/10\/2023 tarihli ve 7464 say\u0131l\u0131 Konutlar\u0131n Turizm Ama\u00e7l\u0131 Kiralanmas\u0131na ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 20. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 98. maddenin; A. D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n, B. Yedinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinin, Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 7., 10., 60., 65., 87., 104., 123., 153. ve 161. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na karar verilmesi talebidir. I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130 Kanun\u2019un 20. maddesiyle 5510 say\u0131l\u0131 Kanun\u2019a eklenen dava konusu kurallar\u0131n da yer ald\u0131\u011f\u0131 ge\u00e7ici 98. madde \u015f\u00f6yledir: \u00a0\u201cGE\u00c7\u0130C\u0130 MADDE 98- (Ek:25\/10\/2023-7464\/20 md.) Kurumca bu Kanun ve ilgili mevzuat uyar\u0131nca 2023 y\u0131l\u0131 Ekim \u00f6deme d\u00f6neminde gelir veya ayl\u0131k \u00f6demesi yap\u0131lanlara dosya baz\u0131nda 5.000 TL tutar\u0131nda bir defaya mahsus olmak \u00fczere \u00f6deme yap\u0131l\u0131r. Birinci f\u0131krada belirtilen \u00f6demenin yap\u0131lmas\u0131nda; a) \u0130\u015f kazalar\u0131 ve meslek hastal\u0131klar\u0131 sigortas\u0131ndan s\u00fcrekli i\u015f g\u00f6remezlik geliri almakta olanlara, gelir ba\u011flanmas\u0131na esas olan …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-24644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n