{"id":20051,"date":"2024-12-10T09:29:00","date_gmt":"2024-12-10T06:29:00","guid":{"rendered":"https:\/\/denizcankizil.tr\/uncategorized-tr\/turmob-tarafindan-cikarilacak-bazi-yonetmeliklerin-resmi-gazetede-yayimlanmasindan-once-bagli-oldugu-bakanligin-uygun-gorus-vermesi-sartini-ongoren-kuralin-anayasaya-aykiri-oldugu\/"},"modified":"2024-12-10T09:29:00","modified_gmt":"2024-12-10T06:29:00","slug":"turmob-tarafindan-cikarilacak-bazi-yonetmeliklerin-resmi-gazetede-yayimlanmasindan-once-bagli-oldugu-bakanligin-uygun-gorus-vermesi-sartini-ongoren-kuralin-anayasaya-aykiri-oldugu","status":"publish","type":"post","link":"http:\/\/denizcankizil.tr\/ru\/hukukihaber\/turmob-tarafindan-cikarilacak-bazi-yonetmeliklerin-resmi-gazetede-yayimlanmasindan-once-bagli-oldugu-bakanligin-uygun-gorus-vermesi-sartini-ongoren-kuralin-anayasaya-aykiri-oldugu\/","title":{"rendered":"T\u00dcRMOB Taraf\u0131ndan \u00c7\u0131kar\u0131lacak Baz\u0131 Y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de Yay\u0131mlanmas\u0131ndan \u00d6nce Ba\u011fl\u0131 Oldu\u011fu Bakanl\u0131\u011f\u0131n Uygun G\u00f6r\u00fc\u015f Vermesi \u015eart\u0131n\u0131 \u00d6ng\u00f6ren Kural\u0131n Anayasa\u2019ya Ayk\u0131r\u0131 Oldu\u011fu"},"content":{"rendered":"<p>\u0130tiraz Konusu Kural<\/p>\n<p>\u0130tiraz konusu kuralda, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (Birlik) taraf\u0131ndan serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslara, 3568 say\u0131l\u0131 Kanun\u2019un 7. maddesine g\u00f6re s\u0131nav i\u00e7in olu\u015fturulacak komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ve ilgili di\u011fer hususlara, 3568 say\u0131l\u0131 Kanun\u2019un uygulamas\u0131 ile ilgili di\u011fer hususlara ili\u015fkin \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan \u00f6nce Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00a0(Bakanl\u0131k) y\u00f6netmeliklerin uygun oldu\u011funa dair g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131n\u0131n zorunlu oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>Ba\u015fvuru Gerek\u00e7esi<\/p>\n<p>Ba\u015fvuru karar\u0131nda \u00f6zetle; kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 \u00fczerinde devletin denetim yetkisinin idari ve mali denetim konular\u0131yla s\u0131n\u0131rl\u0131 oldu\u011fu, meslek kurulu\u015flar\u0131n\u0131n karar ve y\u00f6netim organlar\u0131n\u0131n se\u00e7imle g\u00f6reve gelmesinin \u00f6ng\u00f6r\u00fclmesinin ve sorumlu organlar\u0131n\u0131n g\u00f6revlerine yarg\u0131 kararlar\u0131yla son verilebilece\u011finin h\u00fckme ba\u011flanmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fine i\u015faret etti\u011fi, meslek kurulu\u015flar\u0131n\u0131n \u00e7\u0131karaca\u011f\u0131 y\u00f6netmeliklerde Bakanl\u0131\u011fa onay yetkisi tan\u0131nmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fi ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Mahkemenin De\u011ferlendirmesi<\/p>\n<p>Anayasa Mahkemesi 16\/2\/2023 tarihli ve E.2022\/142, K.2023\/32 say\u0131l\u0131 karar\u0131nda 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan\u00a0\u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra&#8230;\u201d\u00a0ibaresini \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (k) bendi\u201d\u00a0y\u00f6n\u00fcnden incelemi\u015f ve kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi gerek\u00e7esiyle kural\u0131n Anayasa\u2019n\u0131n 124. ve 135. maddelerine ayk\u0131r\u0131 oldu\u011funu belirterek iptaline karar vermi\u015ftir.<\/p>\n<p>An\u0131lan kararda \u00f6ncelikle Anayasa\u2019n\u0131n 135. maddesi uyar\u0131nca meslek kurulu\u015flar\u0131n\u0131n karar ve y\u00f6netim organlar\u0131n\u0131n se\u00e7imle g\u00f6reve gelmesi, devletin idari ve mali denetimine tabi olmas\u0131 ve sorumlu organlar\u0131n\u0131n g\u00f6revlerine ancak yarg\u0131 karar\u0131yla son verilebilmesinin bu idarelerin \u00f6zerkli\u011fine i\u015faret etti\u011fi belirtilmi\u015ftir. \u00d6te yandan kararda, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n \u00e7\u0131karaca\u011f\u0131 y\u00f6netmeliklerin devletin idari denetim kapsam\u0131nda kullanaca\u011f\u0131 idari vesayet yetkisi yoluyla denetlenmesinin Anayasa\u2019n\u0131n 135. maddesi gere\u011fince m\u00fcmk\u00fcn oldu\u011fu, denetimin sa\u011flanaca\u011f\u0131 vesayet arac\u0131n\u0131n se\u00e7imi konusunda da kanun koyucunun belli \u00f6l\u00e7\u00fcde takdir yetkisinin bulundu\u011fu ifade edilmi\u015ftir. Bununla birlikte kararda meslek kurulu\u015flar\u0131n\u0131n y\u00f6netmelik \u00e7\u0131karma yetkisinin idari vesayet yoluyla denetlendi\u011fi durumlarda uygulanacak vesayet arac\u0131n\u0131n se\u00e7iminde Anayasa\u2019n\u0131n 124. maddesine dayanan y\u00f6netmelik \u00e7\u0131karma yetkisinin de g\u00f6zetilmesi ve idari vesayet yetkisinin ne \u015fekilde kullan\u0131laca\u011f\u0131 kanun koyucu taraf\u0131ndan takdir edilirken se\u00e7ilecek vesayet y\u00f6ntemi ile Anayasa\u2019n\u0131n 124. maddesi uyar\u0131nca meslek kurulu\u015funa verilen yetkinin ortadan kald\u0131r\u0131lmamas\u0131 gerekti\u011fine dikkat \u00e7ekilmi\u015ftir.<\/p>\n<p>Kararda ayr\u0131ca Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fc\u015f verilmedi\u011fi s\u00fcrece y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanamayacak, dolay\u0131s\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giremeyecek olmas\u0131 nedeniyle idareye tan\u0131nan uygun g\u00f6r\u00fc\u015f bildirme yetkisinin, niteli\u011fi itibar\u0131yla bir onama yetkisi oldu\u011fu belirtilmi\u015ftir. Bu do\u011frultuda, Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fc\u015f verilmedi\u011fi takdirde meslek kurulu\u015fu taraf\u0131ndan y\u00f6netmelik \u00e7\u0131kar\u0131lamayaca\u011f\u0131 g\u00f6zetildi\u011finde kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u0130tiraz konusu kural bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan karar\u0131nda belirtilen gerek\u00e7elerden ayr\u0131lmay\u0131 gerektirir bir durum bulunmamaktad\u0131r. Bu itibarla kural gere\u011fince Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fc\u015f verilmedi\u011fi takdirde meslek kurulu\u015fu taraf\u0131ndan y\u00f6netmelik \u00e7\u0131kar\u0131lamayaca\u011f\u0131 g\u00f6zetildi\u011finde kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Anayasa Mahkemesi a\u00e7\u0131klanan gerek\u00e7elerle kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve iptaline karar vermi\u015ftir.\u00a0<\/p>\n<p>&#8212;-<\/p>\n<p>ANAYASA MAHKEMES\u0130 KARARI<\/p>\n<p>\u00a0<\/p>\n<p>Esas Say\u0131s\u0131 : 2024\/71<\/p>\n<p>Karar Say\u0131s\u0131 : 2024\/147<\/p>\n<p>Karar Tarihi : 23\/7\/2024<\/p>\n<p>R.G.Tarih-Say\u0131 : 10\/12\/2024-32748<\/p>\n<p>\u00a0<\/p>\n<p>\u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Ankara B\u00f6lge \u0130dare Mahkemesi 12. \u0130dari Dava Dairesi (E. 2024\/71, E. 2024\/73, E. 2024\/139)<\/p>\n<p>\u0130T\u0130RAZLARIN KONUSU: 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d Anayasa\u2019n\u0131n 135. maddesine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir.<\/p>\n<p>OLAY: T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi taraf\u0131ndan haz\u0131rlanan y\u00f6netmelik taslaklar\u0131n\u0131n baz\u0131 maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131nca (Bakanl\u0131k) uygun g\u00f6r\u00fclmemesi y\u00f6n\u00fcndeki i\u015flemlerin iptali talebiyle a\u00e7\u0131lan davalarda itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n<p>I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc<\/p>\n<p>Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 50. maddesi \u015f\u00f6yledir:<\/p>\n<p>\u00a0\u201cY\u00f6netmelikler<\/p>\n<p>Madde 50- Bu Kanunla ilgili olarak a\u015fa\u011f\u0131da belirtilen hususlar \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerle d\u00fczenlenir.<\/p>\n<p>a) Serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslar\u0131.<\/p>\n<p>b) 7 nci maddeye g\u00f6re s\u0131nav i\u00e7in te\u015fekk\u00fcl ettirilecek komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ile ilgili di\u011fer hususlar.<\/p>\n<p>c) Yeminli mali m\u00fc\u015favirlerin tasdik i\u015flerine dair i\u015flemler.<\/p>\n<p>d) M\u00fcracaat usulleri.<\/p>\n<p>e) Ruhsat verilmesi ve unvan\u0131n kullan\u0131lmas\u0131.<\/p>\n<p>f) \u00dcye kay\u0131t defteri, meslek k\u00fct\u00fc\u011f\u00fc ve meslek sicil numaras\u0131.<\/p>\n<p>g) \u00dcye aidatlar\u0131.<\/p>\n<p>h) Ta\u015f\u0131nmaz mallara sahip olma.<\/p>\n<p>i) M\u00fc\u015favirlik ve muhasebecilik \u00fccretinin esaslar\u0131.<\/p>\n<p>j) Meslek mensuplar\u0131nca tutulacak defter ve kay\u0131tlar ile bunlar\u0131n bildirim mecburiyeti.<\/p>\n<p>k) Disiplin kovu\u015fturmas\u0131 yap\u0131lmas\u0131 konusunda karar verecek merci, disiplin cezalar\u0131n\u0131 vermeye yetkili merciler, disiplin cezalar\u0131na kar\u015f\u0131 yap\u0131lacak itiraz\u0131n usul ve \u015fartlar\u0131 ve disiplinle ilgili di\u011fer hususlar.<\/p>\n<p>l) Oda ve birlik personelinin istihdam\u0131 ve \u00f6zl\u00fck haklar\u0131 ile ilgili hususlar.<\/p>\n<p>m) Kanunun uygulamas\u0131 ile ilgili di\u011fer hususlar.<\/p>\n<p>n) De\u011ferlendirme ve s\u0131nav komisyonlar\u0131n\u0131n \u00e7al\u0131\u015fma usul ve esaslar\u0131, bunlar\u0131n kimlerden olu\u015faca\u011f\u0131, nerelerde ve ne zaman \u00e7al\u0131\u015fmaya ba\u015flayacaklar\u0131 ve di\u011fer hususlar.<\/p>\n<p>a, b, c, j, k, l, m bentlerinde belirtilen y\u00f6netmelikler Odalar Birli\u011fince birli\u011fin kurulmas\u0131ndan itibaren bir y\u0131l i\u00e7inde haz\u0131rlan\u0131r. Maliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra Resmi Gazete&#8217;de yay\u0131mlan\u0131r.<\/p>\n<p>\u00a0(n) bendinde belirtilen y\u00f6netmelik en ge\u00e7 alt\u0131 ay i\u00e7inde Maliye Bakanl\u0131\u011f\u0131nca, di\u011fer y\u00f6netmelikler Birlik\u00e7e, Birli\u011fin kurulmas\u0131ndan itibaren alt\u0131 ay i\u00e7inde \u00e7\u0131kar\u0131l\u0131r.\u201d<\/p>\n<p>II. \u0130LK \u0130NCELEME<\/p>\n<p>A. E.2024\/71 Say\u0131l\u0131 Ba\u015fvuru Y\u00f6n\u00fcnden<\/p>\n<p>1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Kadir \u00d6ZKAYA, Hasan Tahsin G\u00d6KCAN, Engin YILDIRIM, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE ve Y\u0131lmaz AK\u00c7\u0130L\u2019in kat\u0131l\u0131mlar\u0131yla 4\/4\/2024 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>B. E.2024\/73 Say\u0131l\u0131 Ba\u015fvuru Y\u00f6n\u00fcnden<\/p>\n<p>2. An\u0131lan \u0130\u00e7t\u00fcz\u00fck h\u00fck\u00fcmleri uyar\u0131nca Kadir \u00d6ZKAYA, Hasan Tahsin G\u00d6KCAN, Engin YILDIRIM, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Selahaddin MENTE\u015e, Basri BA\u011eCI, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE ve Y\u0131lmaz AK\u00c7\u0130L\u2019in kat\u0131l\u0131mlar\u0131yla 4\/4\/2024 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>C. E. 2024\/139 Say\u0131l\u0131 Ba\u015fvuru Y\u00f6n\u00fcnden<\/p>\n<p>3. \u0130\u00e7t\u00fcz\u00fck h\u00fck\u00fcmleri uyar\u0131nca Kadir \u00d6ZKAYA, Hasan Tahsin G\u00d6KCAN, Basri BA\u011eCI, Engin YILDIRIM, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL, Yusuf \u015eevki HAKYEMEZ, Y\u0131ld\u0131z SEFER\u0130NO\u011eLU, Selahaddin MENTE\u015e, \u0130rfan F\u0130DAN, Kenan YA\u015eAR, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L ve \u00d6mer \u00c7INAR\u2019\u0131n kat\u0131l\u0131mlar\u0131yla 23\/7\/2024 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>III. B\u0130RLE\u015eT\u0130RME KARARLARI<\/p>\n<p>A. E.2024\/73 Say\u0131l\u0131 Ba\u015fvuru Y\u00f6n\u00fcnden<\/p>\n<p>4. 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (m) bendi\u201d y\u00f6n\u00fcnden iptaline karar verilmesi talebiyle yap\u0131lan itiraz ba\u015fvurusuna ili\u015fkin E.2024\/73 say\u0131l\u0131 davan\u0131n aralar\u0131ndaki hukuki irtibat nedeniyle E.2024\/71 say\u0131l\u0131 dava ile B\u0130RLE\u015eT\u0130R\u0130LMES\u0130NE, esas\u0131n\u0131n kapat\u0131lmas\u0131na, esas incelemenin E.2024\/71 say\u0131l\u0131 dosya \u00fczerinden y\u00fcr\u00fct\u00fclmesine 4\/4\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>B. E. 2024\/139 Say\u0131l\u0131 Ba\u015fvuru Y\u00f6n\u00fcnden<\/p>\n<p>5. 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201c(a) bendi\u201d y\u00f6n\u00fcnden iptaline karar verilmesi talebiyle yap\u0131lan itiraz ba\u015fvurusuna ili\u015fkin E.2024\/139 say\u0131l\u0131 davan\u0131n aralar\u0131ndaki hukuki irtibat nedeniyle E.2024\/71 say\u0131l\u0131 dava ile B\u0130RLE\u015eT\u0130R\u0130LMES\u0130NE, esas\u0131n\u0131n kapat\u0131lmas\u0131na, esas incelemenin E.2024\/71 say\u0131l\u0131 dosya \u00fczerinden y\u00fcr\u00fct\u00fclmesine 23\/7\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n<p>IV. ESASIN \u0130NCELENMES\u0130<\/p>\n<p>6. Ba\u015fvuru kararlar\u0131 ve ekleri, Raport\u00f6r Cem G\u00dcNDO\u011eDU taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu kanun h\u00fckm\u00fc, 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<p>A. Anlam ve Kapsam<\/p>\n<p>7. 3568 say\u0131l\u0131 Kanun\u2019un 1. maddesinde an\u0131lan Kanun\u2019un amac\u0131n\u0131n i\u015fletmelerde faaliyetlerin ve i\u015flemlerin sa\u011fl\u0131kl\u0131 ve g\u00fcvenilir bir \u015fekilde i\u015fleyi\u015fini sa\u011flamak, faaliyet sonu\u00e7lar\u0131n\u0131 ilgili mevzuat \u00e7er\u00e7evesinde denetlemeye, de\u011ferlendirmeye tabi tutarak ger\u00e7ek durumu ilgililerin ve resm\u00ee mercilerin yararlanmas\u0131na tarafs\u0131z bir \u015fekilde sunmak ve y\u00fcksek mesleki standartlar\u0131 ger\u00e7ekle\u015ftirmek \u00fczere serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirlik meslekleri ve hizmetleri ile serbest muhasebeci mali m\u00fc\u015favirler ve yeminli mali m\u00fc\u015favirler odalar\u0131, serbest muhasebeci mali m\u00fc\u015favirler ve yeminli mali m\u00fc\u015favirler odalar\u0131 birli\u011finin kurulmas\u0131na, te\u015fkilat, faaliyet ve denetimlerine, organlar\u0131n\u0131n se\u00e7imlerine dair esaslar\u0131 d\u00fczenlemek oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>8. Kanun\u2019un 28. maddesinin birinci f\u0131kras\u0131nda serbest muhasebeci mali m\u00fc\u015favirler ve yeminli mali m\u00fc\u015favirlere ait b\u00fct\u00fcn odalar\u0131n kat\u0131laca\u011f\u0131 T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finin (Birlik) kurulaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. An\u0131lan maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda da Birli\u011fin t\u00fczel ki\u015fili\u011fe sahip, kamu kurumu niteli\u011finde meslek kurulu\u015fu oldu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>9. 50. maddede ise y\u00f6netmelikle d\u00fczenlenecek hususlar ile y\u00f6netmelik \u00e7\u0131karmaya yetkili makamlar ve usul\u00fc d\u00fczenlenmi\u015ftir. Bu kapsamda an\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi uyar\u0131nca serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslar\u0131, (b) bendi uyar\u0131nca Kanun\u2019un 7. maddesine g\u00f6re s\u0131nav i\u00e7in olu\u015fturulacak komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ile ilgili di\u011fer hususlar ve (m) bendi uyar\u0131nca da Kanun\u2019un uygulamas\u0131 ile ilgili di\u011fer hususlar Birlik taraf\u0131ndan \u00e7\u0131kar\u0131lacak y\u00f6netmelikle d\u00fczenlenecektir.<\/p>\n<p>10. An\u0131lan maddenin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yukar\u0131da an\u0131lan bentlerde belirtilen y\u00f6netmeliklerin Birlik taraf\u0131ndan Birli\u011fin kurulmas\u0131ndan itibaren bir y\u0131l i\u00e7inde haz\u0131rlanaca\u011f\u0131 belirtilmi\u015f, ikinci c\u00fcmlesinde de bu y\u00f6netmeliklerin Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra Resm\u00ee Gazete\u2019de yay\u0131mlanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. \u0130tiraz konusu kural s\u00f6z konusu f\u0131kran\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u201d ibaresi olup kural, \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d incelenmi\u015ftir.<\/p>\n<p>11. Kurala g\u00f6re Birlik taraf\u0131ndan s\u00f6z konusu konularda \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan \u00f6nce Bakanl\u0131\u011f\u0131n y\u00f6netmeliklerin uygun oldu\u011funa dair g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131 zorunludur. Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f vermemesi h\u00e2linde y\u00f6netmelikler Resm\u00ee Gazete\u2019de yay\u0131mlanamayacak; dolay\u0131s\u0131yla da y\u00fcr\u00fcrl\u00fc\u011fe giremeyecektir.<\/p>\n<p>B. \u0130tiraz\u0131n Gerek\u00e7esi<\/p>\n<p>12. Ba\u015fvuru kararlar\u0131nda \u00f6zetle; kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 \u00fczerinde devletin denetim yetkisinin idari ve mali denetim konular\u0131yla s\u0131n\u0131rl\u0131 oldu\u011fu, meslek kurulu\u015flar\u0131n\u0131n karar ve y\u00f6netim organlar\u0131n\u0131n se\u00e7imle g\u00f6reve gelmesinin \u00f6ng\u00f6r\u00fclmesinin ve sorumlu organlar\u0131n\u0131n g\u00f6revlerine yarg\u0131 kararlar\u0131yla son verilebilece\u011finin h\u00fckme ba\u011flanmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fine i\u015faret etti\u011fi, meslek kurulu\u015flar\u0131n\u0131n \u00e7\u0131karaca\u011f\u0131 y\u00f6netmeliklerde Bakanl\u0131\u011fa onay yetkisi tan\u0131nmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fi ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n 135. maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>C. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n<p>13. 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 124. maddesi y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/p>\n<p>14. Anayasa Mahkemesi 16\/2\/2023 tarihli ve E.2022\/142, K.2023\/32 say\u0131l\u0131 karar\u0131nda 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra&#8230;\u201d ibaresini \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (k) bendi\u201d y\u00f6n\u00fcnden incelemi\u015f ve kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi gerek\u00e7esiyle kural\u0131n Anayasa\u2019n\u0131n 124. ve 135. maddelerine ayk\u0131r\u0131 oldu\u011funu belirterek iptaline karar vermi\u015ftir.<\/p>\n<p>15. An\u0131lan kararda \u00f6ncelikle Anayasa\u2019n\u0131n 135. maddesi uyar\u0131nca meslek kurulu\u015flar\u0131n\u0131n karar ve y\u00f6netim organlar\u0131n\u0131n se\u00e7imle g\u00f6reve gelmesi, devletin idari ve mali denetimine tabi olmas\u0131 ve sorumlu organlar\u0131n\u0131n g\u00f6revlerine ancak yarg\u0131 karar\u0131yla son verilebilmesinin bu idarelerin \u00f6zerkli\u011fine i\u015faret etti\u011fi belirtilmi\u015ftir (AYM, E.2022\/142, K.2023\/32, 16\/2\/2023, \u00a7 17).<\/p>\n<p>16. \u00d6te yandan kararda, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n \u00e7\u0131karaca\u011f\u0131 y\u00f6netmeliklerin devletin idari denetim kapsam\u0131nda kullanaca\u011f\u0131 idari vesayet yetkisi yoluyla denetlenmesinin Anayasa\u2019n\u0131n 135. maddesi gere\u011fince m\u00fcmk\u00fcn oldu\u011fu, denetimin sa\u011flanaca\u011f\u0131 vesayet arac\u0131n\u0131n se\u00e7imi konusunda da kanun koyucunun belli \u00f6l\u00e7\u00fcde takdir yetkisinin bulundu\u011fu ifade edilmi\u015f; ancak meslek kurulu\u015flar\u0131n\u0131n y\u00f6netmelik \u00e7\u0131karma yetkisinin idari vesayet yoluyla denetlendi\u011fi durumlarda uygulanacak vesayet arac\u0131n\u0131n se\u00e7iminde Anayasa\u2019n\u0131n 124. maddesine dayanan y\u00f6netmelik \u00e7\u0131karma yetkisinin de g\u00f6zetilmesi ve idari vesayet yetkisinin ne \u015fekilde kullan\u0131laca\u011f\u0131 kanun koyucu taraf\u0131ndan takdir edilirken se\u00e7ilecek vesayet y\u00f6ntemi ile Anayasa\u2019n\u0131n 124. maddesi uyar\u0131nca meslek kurulu\u015funa verilen yetkinin ortadan kald\u0131r\u0131lmamas\u0131 gerekti\u011fine dikkat \u00e7ekilmi\u015ftir (AYM, E.2022\/142, K.2023\/32, 16\/2\/2023, \u00a7 22).<\/p>\n<p>17. Kararda ayr\u0131ca Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fc\u015f verilmedi\u011fi s\u00fcrece y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanamayacak, dolay\u0131s\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giremeyecek olmas\u0131 nedeniyle idareye tan\u0131nan uygun g\u00f6r\u00fc\u015f bildirme yetkisinin, niteli\u011fi itibar\u0131yla bir onama yetkisi oldu\u011fu belirtilmi\u015f ve Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fc\u015f verilmedi\u011fi takdirde meslek kurulu\u015fu taraf\u0131ndan y\u00f6netmelik \u00e7\u0131kar\u0131lamayaca\u011f\u0131 g\u00f6zetildi\u011finde kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r (AYM, E.2022\/142, K.2023\/32, 16\/2\/2023, \u00a7\u00a7 23, 24).<\/p>\n<p>18. \u0130tiraz konusu kural bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan karar\u0131nda belirtilen gerek\u00e7elerden ayr\u0131lmay\u0131 gerektirir bir durum bulunmamaktad\u0131r. Bu itibarla kural gere\u011fince Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fc\u015f verilmedi\u011fi takdirde meslek kurulu\u015fu taraf\u0131ndan y\u00f6netmelik \u00e7\u0131kar\u0131lamayaca\u011f\u0131 g\u00f6zetildi\u011finde kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>19. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 124. ve 135. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n<p>Kadir \u00d6ZKAYA, \u0130rfan F\u0130DAN, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L ve \u00d6mer \u00c7INAR bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n<p>V. H\u00dcK\u00dcM<\/p>\n<p>1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Kadir \u00d6ZKAYA, \u0130rfan F\u0130DAN, Muhterem \u0130NCE, Y\u0131lmaz AK\u00c7\u0130L ile \u00d6mer \u00c7INAR\u2019\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA 23\/7\/2024 tarihinde karar verildi.<\/p>\n<p>   Ba\u015fkan<\/p>\n<p>   Kadir \u00d6ZKAYA<\/p>\n<p>   Ba\u015fkanvekili<\/p>\n<p>   Hasan Tahsin G\u00d6KCAN<\/p>\n<p>   Ba\u015fkanvekili<\/p>\n<p>   Basri BA\u011eCI<\/p>\n<p>   \u00dcye<\/p>\n<p>   Engin YILDIRIM<\/p>\n<p>   \u00dcye<\/p>\n<p>   R\u0131dvan G\u00dcLE\u00c7<\/p>\n<p>   \u00dcye<\/p>\n<p>   Recai AKYEL<\/p>\n<p>   \u00dcye<\/p>\n<p>   Yusuf \u015eevki HAKYEMEZ<\/p>\n<p>   \u00dcye<\/p>\n<p>   Y\u0131ld\u0131z SEFER\u0130NO\u011eLU<\/p>\n<p>   \u00dcye<\/p>\n<p>   Selahaddin MENTE\u015e<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u0130rfan F\u0130DAN<\/p>\n<p>   \u00dcye<\/p>\n<p>   Kenan YA\u015eAR<\/p>\n<p>   \u00dcye<\/p>\n<p>   Muhterem \u0130NCE<\/p>\n<p>   \u00dcye<\/p>\n<p>   Y\u0131lmaz AK\u00c7\u0130L<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u00d6mer \u00c7INAR<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n<p>1. Mahkememiz \u00e7o\u011funlu\u011funca; 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan, \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d Anayasan\u0131n 124. ve 135. maddelerine ayk\u0131r\u0131 oldu\u011funa ve iptaline karar verilmi\u015ftir.<\/p>\n<p>2. \u0130tiraz konusu kural, Birli\u011fin kurulmas\u0131ndan itibaren bir y\u0131l i\u00e7inde haz\u0131rlanacak y\u00f6netmeliklerin, Maliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra Resm\u00ee Gazetede yay\u0131mlanaca\u011f\u0131n\u0131 h\u00fckme ba\u011flamakta; dolay\u0131s\u0131yla Birli\u011fin s\u00f6z konusu y\u00f6netmelikleri haz\u0131rlama faaliyeti \u00fczerinde bir denetim yetkisi \u00f6ng\u00f6rmektedir.<\/p>\n<p>3. \u00c7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne dayal\u0131 kararda, Anayasa Mahkemesi\u2019nin 16\/2\/2023 tarihli ve E.2022\/142, K.2023\/32 say\u0131l\u0131 karar\u0131na at\u0131fla, Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fc\u015f verilmedi\u011fi s\u00fcrece y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanamayacak, dolay\u0131s\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giremeyecek olmas\u0131 nedeniyle, idareye tan\u0131nan uygun g\u00f6r\u00fc\u015f bildirme yetkisinin niteli\u011fi itibar\u0131yla bir onama yetkisi oldu\u011fu belirtilmi\u015f ve Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fc\u015f verilmedi\u011fi takdirde meslek kurulu\u015fu taraf\u0131ndan y\u00f6netmelik \u00e7\u0131kar\u0131lamayaca\u011f\u0131 vurgulan\u0131p, kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n, meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi sonucuna ula\u015f\u0131lm\u0131\u015f ve somut ba\u015fvuruya konu kurallar bak\u0131m\u0131ndan Anayasa Mahkemesinin an\u0131lan karar\u0131nda belirtilen gerek\u00e7elerden ayr\u0131lmay\u0131 gerektirir bir durumun bulunmad\u0131\u011f\u0131na i\u015faret edilerek iptal sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r. (AYM, E.2024\/71, K.2024\/147, 23\/7\/2024, \u00a7\u00a7 17, 18, 19).<\/p>\n<p>4. 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan ve i\u015f bu dosyada da iptali istenilen \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra&#8230;\u201d ibaresi Anayasa Mahkemesi\u2019nin 16\/2\/2023 g\u00fcnl\u00fc ve E:2022\/142, K:2023\/32 say\u0131l\u0131 karar\u0131yla \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (k) bendi\u201d y\u00f6n\u00fcnden iptal edilmi\u015ftir. S\u00f6z konusu karar 04\/05\/2023 g\u00fcnl\u00fc Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>5. An\u0131lan kararda yer alan kar\u015f\u0131 oyumuzda belirtilen gerek\u00e7elerle iptal isteminin reddi gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcyle \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d iptaline ili\u015fkin \u00e7o\u011funlu\u011fun g\u00f6r\u00fc\u015f\u00fcne dayal\u0131 karara kat\u0131lm\u0131yorum.<\/p>\n<p>\u00a0 <\/p>\n<p>   \u00a0<\/p>\n<p>   \u00a0<\/p>\n<p>   \u00a0<\/p>\n<p>   \u00a0<\/p>\n<p>   Ba\u015fkan<\/p>\n<p>   Kadir \u00d6ZKAYA<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n<p>1. Mahkememiz \u00e7o\u011funlu\u011fu, 3568 say\u0131l\u0131 Kanunun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri\u201d y\u00f6n\u00fcnden incelemi\u015f ve kanun koyucu taraf\u0131ndan se\u00e7ilen vesayet arac\u0131n\u0131n meslek kurulu\u015funun y\u00f6netmelik \u00e7\u0131karma yetkisini ve dolay\u0131s\u0131yla \u00f6zerkli\u011fini anlams\u0131z h\u00e2le getirdi\u011fi gerek\u00e7esiyle kural\u0131n Anayasa\u2019n\u0131n 124. ve 135. maddelerine ayk\u0131r\u0131 oldu\u011funu belirterek iptaline karar vermi\u015ftir.<\/p>\n<p>2. Anayasa Mahkemesi 16\/2\/2023 tarihli ve E.2022\/142, K.2023\/32 say\u0131l\u0131 karar\u0131nda 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra&#8230;\u201d ibaresini \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (k) bendi\u201d y\u00f6n\u00fcnden incelemi\u015f ve ayn\u0131 gerek\u00e7elerle kural\u0131n iptaline karar vermi\u015ftir.<\/p>\n<p>3. An\u0131lan kararda belirtilen kar\u015f\u0131oy gerek\u00e7esi uyar\u0131nca \u00e7o\u011funlu\u011fun g\u00f6r\u00fc\u015f\u00fcne i\u015ftirak edilmemi\u015ftir.<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u0130rfan F\u0130DAN<\/p>\n<p>   \u00dcye<\/p>\n<p>   Muhterem \u0130NCE<\/p>\n<p>   \u00dcye<\/p>\n<p>   Y\u0131lmaz AK\u00c7\u0130L<\/p>\n<p>   \u00dcye<\/p>\n<p>   \u00d6mer \u00c7INAR<\/p>\n<p>\u200bAnayasa Mahkemesi 23\/7\/2024 tarihinde E.2024\/71 numaral\u0131 dosyada, 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (m) bentleri y\u00f6n\u00fcnden\u201d Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve iptaline karar vermi\u015ftir.\u00a0Hukuki Haber<\/p>\n<p>Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0130tiraz Konusu Kural \u0130tiraz konusu kuralda, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (Birlik) taraf\u0131ndan serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslara, 3568 say\u0131l\u0131 Kanun\u2019un 7. maddesine g\u00f6re s\u0131nav i\u00e7in olu\u015fturulacak komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ve ilgili di\u011fer hususlara, 3568 say\u0131l\u0131 Kanun\u2019un uygulamas\u0131 ile ilgili di\u011fer hususlara ili\u015fkin \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan \u00f6nce Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00a0(Bakanl\u0131k) y\u00f6netmeliklerin uygun oldu\u011funa dair g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131n\u0131n zorunlu oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Ba\u015fvuru Gerek\u00e7esi Ba\u015fvuru karar\u0131nda \u00f6zetle; kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131 \u00fczerinde devletin denetim yetkisinin idari ve mali denetim konular\u0131yla s\u0131n\u0131rl\u0131 oldu\u011fu, meslek kurulu\u015flar\u0131n\u0131n karar ve y\u00f6netim organlar\u0131n\u0131n se\u00e7imle g\u00f6reve gelmesinin \u00f6ng\u00f6r\u00fclmesinin ve sorumlu organlar\u0131n\u0131n g\u00f6revlerine yarg\u0131 kararlar\u0131yla son verilebilece\u011finin h\u00fckme ba\u011flanmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fine i\u015faret etti\u011fi, meslek kurulu\u015flar\u0131n\u0131n \u00e7\u0131karaca\u011f\u0131 y\u00f6netmeliklerde Bakanl\u0131\u011fa onay yetkisi tan\u0131nmas\u0131n\u0131n bu kurulu\u015flar\u0131n \u00f6zerkli\u011fi ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Mahkemenin De\u011ferlendirmesi Anayasa Mahkemesi 16\/2\/2023 tarihli ve E.2022\/142, K.2023\/32 say\u0131l\u0131 karar\u0131nda 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan\u00a0\u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra&#8230;\u201d\u00a0ibaresini \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (k) bendi\u201d\u00a0y\u00f6n\u00fcnden incelemi\u015f ve kanun koyucu taraf\u0131ndan se\u00e7ilen &hellip;<\/p>","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,535],"tags":[],"class_list":["post-20051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber","category-uncategorized-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>T\u00dcRMOB Taraf\u0131ndan \u00c7\u0131kar\u0131lacak Baz\u0131 Y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de Yay\u0131mlanmas\u0131ndan \u00d6nce Ba\u011fl\u0131 Oldu\u011fu Bakanl\u0131\u011f\u0131n Uygun G\u00f6r\u00fc\u015f Vermesi \u015eart\u0131n\u0131 \u00d6ng\u00f6ren Kural\u0131n Anayasa\u2019ya Ayk\u0131r\u0131 Oldu\u011fu - Av. Deniz Can K\u0131z\u0131l<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/denizcankizil.tr\/ru\/hukukihaber\/turmob-tarafindan-cikarilacak-bazi-yonetmeliklerin-resmi-gazetede-yayimlanmasindan-once-bagli-oldugu-bakanligin-uygun-gorus-vermesi-sartini-ongoren-kuralin-anayasaya-aykiri-oldugu\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00dcRMOB Taraf\u0131ndan \u00c7\u0131kar\u0131lacak Baz\u0131 Y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de Yay\u0131mlanmas\u0131ndan \u00d6nce Ba\u011fl\u0131 Oldu\u011fu Bakanl\u0131\u011f\u0131n Uygun G\u00f6r\u00fc\u015f Vermesi \u015eart\u0131n\u0131 \u00d6ng\u00f6ren Kural\u0131n Anayasa\u2019ya Ayk\u0131r\u0131 Oldu\u011fu\" \/>\n<meta property=\"og:description\" content=\"\u0130tiraz Konusu Kural \u0130tiraz konusu kuralda, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (Birlik) taraf\u0131ndan serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslara, 3568 say\u0131l\u0131 Kanun\u2019un 7. maddesine g\u00f6re s\u0131nav i\u00e7in olu\u015fturulacak komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ve ilgili di\u011fer hususlara, 3568 say\u0131l\u0131 Kanun\u2019un uygulamas\u0131 ile ilgili di\u011fer hususlara ili\u015fkin \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerin Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan \u00f6nce Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00a0(Bakanl\u0131k) y\u00f6netmeliklerin uygun oldu\u011funa dair g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131n\u0131n zorunlu oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. 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