ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
\u00a0<\/p>\n
Esas Say\u0131s\u0131 : 2023\/9<\/p>\n
Karar Say\u0131s\u0131 : 2024\/183<\/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 Engin ALTAY, \u00d6zg\u00fcr \u00d6ZEL, Engin \u00d6ZKO\u00c7 ile birlikte 132 milletvekili<\/p>\n
\u0130PTAL DAVASININ KONUSU: 3\/11\/2022 tarihli ve 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 10. maddesiyle 12\/3\/1982 tarihli ve 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen ikinci c\u00fcmlede yer alan \u201c…veya i\u015ftiraki \u015firketler…\u201d ibaresinin,<\/p>\n
B. 12. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 17. maddenin,<\/p>\n
C. 23. maddesiyle 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ge\u00e7ici 14. maddesinin;<\/p>\n
1. (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibarelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
2. (4) numaral\u0131 f\u0131kras\u0131n\u0131n de\u011fi\u015ftirilen ikinci c\u00fcmlesinin,<\/p>\n
3. (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibaresinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
4. (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
\u00c7. 48. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d ibaresinin,<\/p>\n
Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 3., 5., 6., 7., 10., 12., 13., 14., 17., 35., 36., 40., 43., 44., 45., 47., 48., 56., 63., 65., 73., 87., 90., 104., 123., 125., 153., 167., 168. ve 169. 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 VE \u0130LG\u0130L\u0130 G\u00d6R\u00dcLEN KANUN H\u00dcK\u00dcMLER\u0130<\/p>\n
A. \u0130ptali \u0130stenen Kanun H\u00fck\u00fcmleri<\/p>\n
Kanun\u2019un iptali talep edilen kurallar\u0131n da yer ald\u0131\u011f\u0131;<\/p>\n
1. 10. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019un 6. maddesinin ibare de\u011fi\u015fikli\u011fi yap\u0131lan ve ikinci c\u00fcmlenin eklendi\u011fi \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201c(Ek f\u0131kra:18\/7\/2021-7334\/4 md.) \u00dccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesis ile 9 uncu maddenin (b) bendinde belirtilen tesislerin Bakanl\u0131k taraf\u0131ndan yap\u0131lmas\u0131 halinde, a\u011fa\u00e7land\u0131rma ve bak\u0131m bedeli ile orman k\u00f6yl\u00fcleri kalk\u0131nd\u0131rma geliri ve \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesisin b\u00fct\u00fcnleyici unsuru olan denizle ba\u011flant\u0131s\u0131n\u0131 sa\u011flayan k\u0131y\u0131 kullan\u0131mlar\u0131nda Devlet \u0130hale Kanununun 75 inci maddesinden do\u011fan bedeller \u00f6denmez. (Ek c\u00fcmle:3\/11\/2022-7420\/10 md.) Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesisler, m\u00fcnhas\u0131ran Bakanl\u0131k D\u00f6ner Sermaye \u0130\u015fletmesi Merkez M\u00fcd\u00fcrl\u00fc\u011f\u00fc veya i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilebilir, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredilemez ve i\u015flettirilemez.\u201d<\/p>\n
2. 12. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 17. madde \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGe\u00e7ici Madde 17- (Ek:3\/11\/2022-7420\/12 md.)<\/p>\n
Bu Kanunun ge\u00e7ici 12 nci maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki ba\u015fvurular i\u00e7in 28\/7\/2023 tarihine kadar ek s\u00fcre verilmi\u015ftir.\u201d<\/p>\n
3. 23. maddesiyle 5520 say\u0131l\u0131 Kanun\u2019un ibare de\u011fi\u015fiklikleri yap\u0131lan ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi de\u011fi\u015ftirilen ge\u00e7ici 14. maddesi \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGE\u00c7\u0130C\u0130 MADDE 14- (Ek: 20\/1\/2022-7352\/2 md.)<\/p>\n
\u00a0(1) 14\/1\/1970 tarihli ve 1211 say\u0131l\u0131 T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 Kanununun 4 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (I) numaral\u0131 bendinin (g) alt bendi h\u00fckm\u00fcne istinaden T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen hesaplar ile ilgili olarak; kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131, d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131, bu kapsamda a\u00e7\u0131lan en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda a\u015fa\u011f\u0131da belirtilen kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r: <\/p>\n
a) Bu f\u0131kra kapsam\u0131ndaki yabanc\u0131 paralar\u0131n d\u00f6nem sonu de\u011ferlemesinden kaynaklanan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n 1\/10\/2021 ila 31\/12\/2021 tarihleri aras\u0131ndaki d\u00f6neme isabet eden k\u0131sm\u0131, <\/p>\n
b) 2021 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar T\u00fcrk liras\u0131na \u00e7evrilen hesaplarla ilgili olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 ile s\u00f6z konusu hesaplardan d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar.<\/p>\n
\u00a0(2) Birinci f\u0131kra kapsam\u0131na girmemekle birlikte, kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 31\/12\/2023 tarihine kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131 en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n, ge\u00e7ici vergi d\u00f6nemi sonu de\u011ferlemesiyle T\u00fcrk liras\u0131na \u00e7evrildi\u011fi tarih aras\u0131na isabet eden k\u0131sm\u0131 ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n
\u00a0(3) Kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan alt\u0131n hesab\u0131 ile bu tarihten sonra a\u00e7\u0131lacak i\u015flenmi\u015f ve hurda alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131 alt\u0131n hesab\u0131 bakiyelerini 31\/12\/2023 tarihine kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131 en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda T\u00fcrk liras\u0131na \u00e7evrildi\u011fi tarihte olu\u015fan kazan\u00e7lar ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n
\u00a0(4) (Ek:26\/5\/2022-7407\/12 md.) Kurumlar\u0131n 31\/3\/2022 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 31\/12\/2023 tarihine kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131 en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda s\u00f6z konusu hesaplar\u0131n d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r. (De\u011fi\u015fik c\u00fcmle:3\/11\/2022- 7420\/23 md.) Cumhurba\u015fkan\u0131 bu istisnay\u0131 31\/12\/2023 tarihine kadar her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatmaya yetkilidir.<\/p>\n
\u00a0(5) (Ek:26\/5\/2022-7407\/12 md.) Bu madde kapsam\u0131ndaki istisnalar 31\/12\/2023 tarihine kadar vade sonunda yenilenen hesaplara da uygulan\u0131r.<\/p>\n
\u00a0(6) Bu maddede \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde d\u00f6n\u00fc\u015f\u00fcm kuru\/fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na \u00e7evrilen yabanc\u0131 paralar ile alt\u0131n hesaplar\u0131na ili\u015fkin olarak bu istisnayla s\u0131n\u0131rl\u0131 olmak \u00fczere Kanunun 5 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulanmaz.<\/p>\n
\u00a0(7) Bu maddenin birinci, ikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131nda yer alan istisna h\u00fck\u00fcmleri, ayn\u0131 \u015fartlarla ge\u00e7erli olmak \u00fczere bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131 hakk\u0131nda da uygulan\u0131r.<\/p>\n
\u00a0(8) T\u00fcrk liras\u0131 mevduat veya kat\u0131lma hesab\u0131ndan vadeden \u00f6nce \u00e7ekim yap\u0131lmas\u0131 durumunda bu madde kapsam\u0131nda istisna edilen tutarlar nedeniyle zaman\u0131nda tahakkuk ettirilmeyen vergiler, vergi ziya\u0131 cezas\u0131 kesilmek suretiyle gecikme faiziyle birlikte tahsil olunur.<\/p>\n
\u00a0(9) (Ek:27\/12\/2023-7491\/63 md.) Cumhurba\u015fkan\u0131, bu maddede belirtilen 30\/6\/2024 tarihini, bitim tarihinden itibaren her defas\u0131nda alt\u0131 ay\u0131 ge\u00e7meyen s\u00fcreler halinde \u00fc\u00e7 defa uzatmaya, kazan\u00e7 istisnas\u0131n\u0131 s\u0131f\u0131ra kadar indirmeye veya kanuni seviyesine kadar art\u0131rmaya, istisna oran\u0131n\u0131; hesap t\u00fcr\u00fc, hesaplar\u0131n vadesi ve hesap a\u00e7\u0131l\u0131\u015f tarihine g\u00f6re ayr\u0131 ayr\u0131 veya birlikte belirlemeye yetkilidir.\u201d<\/p>\n
4. 48. maddesi \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cMADDE 48- (1) Bu Kanunun;<\/p>\n
a) 2 nci maddesi yay\u0131m\u0131n\u0131 izleyen ay\u0131n ba\u015f\u0131nda,<\/p>\n
b) 3 \u00fcnc\u00fc maddesi 1\/1\/2023 tarihinden itibaren elde edilen gelir veya kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
c) 23 \u00fcnc\u00fc maddesi ile 5520 say\u0131l\u0131 Kanunun ge\u00e7ici 14 \u00fcnc\u00fc maddesinin yedinci f\u0131kras\u0131nda de\u011fi\u015fiklik yapan h\u00fck\u00fcm 26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer h\u00fck\u00fcmleri ise yay\u0131m\u0131 tarihinde,<\/p>\n
\u00e7) 29 uncu maddesi 1\/10\/2022 tarihinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n
d) 32 nci ve 33 \u00fcnc\u00fc maddeleri 1\/1\/2023 tarihinde,<\/p>\n
e) 37 nci maddesi 1\/1\/2024 tarihinde,<\/p>\n
f) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n
y\u00fcr\u00fcrl\u00fc\u011fe girer.\u201d<\/p>\n
B. \u0130lgili G\u00f6r\u00fclen Kanun H\u00fckm\u00fc<\/p>\n
2634 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 12. maddesinin birinci f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cBu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce mevzuat\u0131 uyar\u0131nca orman say\u0131lan alanlar ve milli parklar \u00fczerinde, turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilmek amac\u0131yla, Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca konaklama ve k\u0131\u015f turizm merkezlerindeki g\u00fcn\u00fcbirlik ile mekanik tesis hatt\u0131 ama\u00e7l\u0131 yap\u0131lan kiralama s\u00f6zle\u015fmeleri ile \u00f6n izin ve kesin izin verilen, bu izne ba\u011fl\u0131 olarak \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca irtifak hakk\u0131 tesis edilen veya kullanma izni verilen yat\u0131r\u0131mc\u0131 ve i\u015fletmecilerin s\u00f6zle\u015fmeleri; bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren s\u00f6z konusu kiralama, \u00f6n izin, kesin izin, irtifak hakk\u0131 veya kullanma iznine ili\u015fkin olarak varsa a\u00e7\u0131lan davalardan t\u00fcm yarg\u0131lama giderleri \u00fcstlenilerek kay\u0131ts\u0131z ve \u015farts\u0131z olarak feragat edilmesi, \u00f6denmesi gereken herhangi bir borcunun bulunmamas\u0131 ve bir y\u0131l i\u00e7inde ba\u015fvurulmas\u0131 halinde Bakanl\u0131k\u00e7a yeniden belirlenecek bedel ve tahsis ko\u015fullar\u0131n\u0131n kabul edilerek yeniden s\u00f6zle\u015fme d\u00fczenlenmek suretiyle, bu Kanunun 8 inci maddesine uyarlan\u0131r. Bu \u015fekilde uyarlanan s\u00f6zle\u015fmeler kapsam\u0131nda tespit edilen yeni bedeller ilgili idareler taraf\u0131ndan tahsil edilmeye devam edilir.\u201d<\/p>\n
II. \u0130LK \u0130NCELEME<\/p>\n
1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc gere\u011fince Z\u00fcht\u00fc ARSLAN, Hasan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, Engin YILDIRIM, 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, Kenan YA\u015eAR ve Muhterem \u0130NCE\u2019nin kat\u0131l\u0131mlar\u0131yla 25\/1\/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 ve ilgili g\u00f6r\u00fclen kanun h\u00fck\u00fcmleri, dayan\u0131lan Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten ve 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 43. maddesinin (1) numaral\u0131 f\u0131kras\u0131 uyar\u0131nca 25\/9\/2024 tarihinde yap\u0131lan toplant\u0131da K\u00fclt\u00fcr ve Turizm Bakan\u0131 Mehmet Nuri ERSOY, K\u00fclt\u00fcr ve Turizm Bakan Yard\u0131mc\u0131s\u0131 Nadir ALPASLAN, Hukuk Hizmetleri Genel M\u00fcd\u00fcr\u00fc Muharrem EL\u0130\u015e, Hukuk Hizmetleri Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 Necran MET\u0130N, Yat\u0131r\u0131m ve \u0130\u015fletmeler Genel M\u00fcd\u00fcr\u00fc Ne\u015fe \u00c7ILDIK, Yat\u0131r\u0131m ve \u0130\u015fletmeler Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 El\u00e7in \u015e\u0130M\u015eEK \u00d6NC\u00dc, Birim Sorumlusu Onur MERAL, Uluda\u011f Alan Ba\u015fkan\u0131 B\u00fclent \u00c7\u0131nar \u00c7AVU\u015e ve bilgi sistemleri teknik personeli Murat DEM\u0130REL\u2019in s\u00f6zl\u00fc a\u00e7\u0131klamalar\u0131 dinlendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
A. Kanun\u2019un 10. Maddesiyle 2634 Say\u0131l\u0131 Kanun\u2019un 6. Maddesinin \u00dc\u00e7\u00fcnc\u00fc F\u0131kras\u0131na Eklenen \u0130kinci C\u00fcmlede Yer Alan \u201c…veya i\u015ftiraki \u015firketler…\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
3. 2634 say\u0131l\u0131 Kanun\u2019un 6. maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki yerlerde b\u00f6lgenin do\u011fal ve k\u00fclt\u00fcrel \u00f6zelliklerinin bozulmamas\u0131, turizm i\u015fletmelerine zarar verilmemesi, turizm yat\u0131r\u0131m\u0131 veya i\u015fletmesi belgesinin al\u0131nmas\u0131 ve \u00e7evre kirlili\u011finin \u00f6nlenmesine ili\u015fkin t\u00fcm \u00f6nlemlerin al\u0131nmas\u0131 ve 4\/4\/1990 tarihli ve 3621 say\u0131l\u0131 K\u0131y\u0131 Kanunu\u2019na uygun olmas\u0131 \u015fart\u0131 ile bu yerlerin kontroll\u00fc kullan\u0131m\u0131n\u0131 sa\u011flamak amac\u0131yla K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 (Bakanl\u0131k) taraf\u0131ndan 2634 say\u0131l\u0131 Kanun\u2019un 8. maddesine g\u00f6re imar plan\u0131 gerektirmeyen, sabit olmayan, kamuya yararl\u0131, konaklama i\u00e7ermeyen, \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesisin yap\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. An\u0131lan f\u0131kran\u0131n ikinci c\u00fcmlesinde ise bu f\u0131kran\u0131n uygulanmas\u0131 ile \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesis niteliklerine ili\u015fkin usul ve esaslar\u0131n y\u00f6netmelikle belirlenece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
4. S\u00f6z konusu Kanun\u2019un 8. maddesinde \u00e7e\u015fitli nitelikteki ta\u015f\u0131nmazlar\u0131n turizm ama\u00e7l\u0131 kullan\u0131m\u0131 kapsam\u0131nda Bakanl\u0131\u011fa tahsis edilmesinde izlenecek y\u00f6ntem ile tahsise ili\u015fkin usul ve esaslar d\u00fczenlenmi\u015ftir. Buna g\u00f6re devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki yerlerin kontroll\u00fc kullan\u0131m\u0131n\u0131n sa\u011flanmas\u0131 amac\u0131yla belirli \u015fartlar \u00e7er\u00e7evesinde bu yerlerde an\u0131lan madde uyar\u0131nca imar plan\u0131 gerektirmeyen, sabit olmayan, kamuya yararl\u0131 ve konaklama i\u00e7ermeyen \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik turizm tesisi yap\u0131lmas\u0131 m\u00fcmk\u00fcn k\u0131l\u0131nmaktad\u0131r.<\/p>\n
5. Bu itibarla devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda olan yerlerde herkesin istifadesine a\u00e7\u0131k olan denizler, g\u00f6ller, nehirler ile bunlar\u0131n k\u0131y\u0131lar\u0131nda; tar\u0131ma elveri\u015fli olmayan kayalar, tepeler, da\u011flar gibi sahipsiz alanlarda; devlet veya bir kamu t\u00fczel ki\u015fisi taraf\u0131ndan herkesin veya bir k\u0131s\u0131m halk\u0131n yararlanmas\u0131na terk ve tahsis edilen yollarda; yaylaklar ve k\u0131\u015flaklar gibi alanlarda bu yerlerin kontroll\u00fc kullan\u0131m\u0131n\u0131n sa\u011flanmas\u0131 amac\u0131yla \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik turizm tesisleri yap\u0131lmas\u0131na imk\u00e2n sa\u011flanmaktad\u0131r.<\/p>\n
6. Kanun\u2019un 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesis ile 9. maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen tesislerin Bakanl\u0131k taraf\u0131ndan yap\u0131lmas\u0131 h\u00e2linde, a\u011fa\u00e7land\u0131rma ve bak\u0131m bedeli ile orman k\u00f6yl\u00fcleri kalk\u0131nd\u0131rma geliri ve \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesisin b\u00fct\u00fcnleyici unsuru olan denizle ba\u011flant\u0131s\u0131n\u0131 sa\u011flayan k\u0131y\u0131 kullan\u0131mlar\u0131nda 8\/9\/1983 tarihli ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu\u2019nun 75. maddesinden do\u011fan bedellerin \u00f6denmeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
7. An\u0131lan f\u0131kran\u0131n ikinci c\u00fcmlesinde ise Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin, m\u00fcnhas\u0131ran Bakanl\u0131k D\u00f6ner Sermaye \u0130\u015fletmesi Merkez M\u00fcd\u00fcrl\u00fc\u011f\u00fc (D\u00d6S\u0130MM) veya i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilebilece\u011fi, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredilemeyece\u011fi ve i\u015flettirilemeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. S\u00f6z konusu c\u00fcmlede yer alan \u201c…veya i\u015ftiraki \u015firketler…\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
8. Kuralla Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin m\u00fcnhas\u0131ran kendisinin veya i\u015ftiraki \u015firketlerinin i\u015fletebilece\u011fi \u00f6ng\u00f6r\u00fclen D\u00d6S\u0130MM, 19\/6\/1979 tarihli ve 2252 say\u0131l\u0131 K\u00fclt\u00fcr Bakanl\u0131\u011f\u0131 D\u00f6ner Sermaye Kanunu ile kurulmu\u015ftur. An\u0131lan Kanun\u2019un 1. maddesinde Bakanl\u0131\u011fa d\u00f6ner sermaye ayr\u0131laca\u011f\u0131 belirtilmi\u015f; 2. maddesinin birinci f\u0131kras\u0131nda ise Bakanl\u0131k d\u00f6ner sermayesinin; Bakanl\u0131k b\u00fct\u00e7esine konulacak \u00f6deneklerle Hazinece yap\u0131lacak ayni yard\u0131mlar, d\u00f6ner sermaye \u00e7al\u0131\u015fmalar\u0131ndan elde edilecek k\u00e2rlar, ba\u011f\u0131\u015f ve yard\u0131mlardan olu\u015faca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
9. Kanun\u2019un 6. maddesinde ise d\u00f6ner sermayenin b\u00fct\u00e7e, bilan\u00e7o ve hesaplar\u0131n\u0131 d\u00fczenleme, inceleme, d\u00f6ner sermaye ile ilgili b\u00fct\u00fcn mali ve y\u00f6netsel i\u015fleri d\u00fczenlemek ve y\u00f6netmek \u00fczere Bakanl\u0131\u011f\u0131n merkez kurulu\u015funda ve saymanl\u0131k \u00f6rg\u00fct\u00fcne sahip olmak \u00fczere D\u00d6S\u0130MM\u2019in ve ayr\u0131ca merkez ve ta\u015fra \u00f6rg\u00fct\u00fcnde Bakanl\u0131k karar\u0131 ile d\u00f6ner sermaye verilen her birimde d\u00f6ner sermaye i\u015fletmesinin kurulaca\u011f\u0131, d\u00f6ner sermaye i\u015fletmelerinin mali ve idari a\u00e7\u0131dan D\u00d6S\u0130MM\u2019e ba\u011fl\u0131 olarak \u00e7al\u0131\u015faca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. An\u0131lan maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ise D\u00d6S\u0130MM\u2019in kamu t\u00fczel ki\u015fili\u011fini haiz oldu\u011fu belirtilmi\u015ftir.<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
10. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla Bakanl\u0131\u011f\u0131n yapt\u0131\u011f\u0131 \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin, D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler taraf\u0131ndan da i\u015fletilebilece\u011finin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketlerin \u00f6zel hukuk t\u00fczel ki\u015fisi oldu\u011fu ve s\u00f6z konusu \u015firketlerde sermaye da\u011f\u0131l\u0131m\u0131 bak\u0131m\u0131ndan D\u00d6S\u0130MM\u2019in ortakl\u0131k oran\u0131na ili\u015fkin bir d\u00fczenlemenin de bulunmad\u0131\u011f\u0131 g\u00f6zetildi\u011finde bu yerlerin \u00f6zel hukuk t\u00fczel ki\u015filerinin kullan\u0131m\u0131na a\u00e7\u0131lmas\u0131na neden olaca\u011f\u0131, bu y\u00f6n\u00fcyle kuralda kamu yarar\u0131n\u0131n bulunmad\u0131\u011f\u0131, kuralda \u00f6ng\u00f6r\u00fclen \u00f6zelle\u015ftirme s\u00fcrecinde idareye hukuki ili\u015fkinin kar\u015f\u0131 taraf\u0131n\u0131 se\u00e7me hususunda keyf\u00ee uygulamalara neden olabilecek s\u0131n\u0131rs\u0131z bir takdir yetkisinin tan\u0131nd\u0131\u011f\u0131, bu konuda temel esas ve ilkeler belirlenmeksizin ve genel \u00e7er\u00e7evesi \u00e7izilmeksizin idareye D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketi belirleme yetkisini verilmesinin hukuki g\u00fcvenlik, belirlilik, idarenin kanunili\u011fi ve yasama yetkisinin devredilmezli\u011fi ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, kural\u0131n ayn\u0131 \u015fartlara sahip \u00f6zel te\u015febb\u00fcsler bak\u0131m\u0131ndan te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn e\u015fit d\u00fczeyde sa\u011flanamamas\u0131na ve haks\u0131z rekabete neden olaca\u011f\u0131, devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan yerlerin kapsam\u0131na g\u00f6l ve akarsu k\u0131y\u0131lar\u0131n\u0131n, sahil \u015feritlerinin, tar\u0131m arazileri ile \u00e7ay\u0131r ve meralar\u0131n, tabiat varl\u0131klar\u0131n\u0131n ve orman alanlar\u0131n\u0131n da girdi\u011fi, D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketlerce i\u015fletilecek \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin bu yerlerde yap\u0131lmas\u0131n\u0131 \u00f6nleyecek kanuni bir d\u00fczenlemenin bulunmad\u0131\u011f\u0131, kuralda s\u00f6z konusu alanlar\u0131n korunmas\u0131na y\u00f6nelik bir g\u00fcvencenin de \u00f6ng\u00f6r\u00fclmedi\u011fi, ayr\u0131ca bu durumun devletin sa\u011fl\u0131kl\u0131 \u00e7evrede ya\u015fama hakk\u0131n\u0131 sa\u011flamaya y\u00f6nelik pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal etti\u011fi, 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, bu durumun usul\u00fcne uygun y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f temel hak ve \u00f6zg\u00fcrl\u00fcklere ili\u015fkin milletleraras\u0131 antla\u015fmalar\u0131 da ihlal etti\u011fi belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 3., 5., 6., 7., 10., 12., 13., 17., 43., 44., 45., 47., 48., 56., 63., 90., 123., 153., 167., 168. ve 169. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
3. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
11. Anayasa\u2019n\u0131n \u201c\u00c7al\u0131\u015fma ve s\u00f6zle\u015fme h\u00fcrriyeti\u201d ba\u015fl\u0131kl\u0131 48. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde \u201cHerkes, diledi\u011fi alanda \u00e7al\u0131\u015fma ve s\u00f6zle\u015fme h\u00fcrriyetlerine sahiptir.\u201d denilmek suretiyle \u00e7al\u0131\u015fma ve s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc g\u00fcvence alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
12. S\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc devletin, ki\u015filerin istedikleri hukuki sonu\u00e7lara ula\u015fmalar\u0131n\u0131 sa\u011flamas\u0131 ve bu ba\u011flamda ki\u015filerin belirli hukuki sonu\u00e7lara y\u00f6nelen iradelerini ge\u00e7erli olarak tan\u0131mas\u0131, onlar\u0131n iradelerinin y\u00f6neldi\u011fi hukuki sonu\u00e7lar\u0131n do\u011faca\u011f\u0131n\u0131 ilke olarak benimsemesi ve korumas\u0131 anlam\u0131na gelmektedir. S\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc uyar\u0131nca ki\u015filer, hukuksal ili\u015fkilerini \u00f6zg\u00fcr iradeleriyle ve s\u00f6zle\u015fmelerle d\u00fczenlemekte serbesttir. Anayasa\u2019n\u0131n an\u0131lan maddesinde koruma alt\u0131na al\u0131nan s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc, s\u00f6zle\u015fme yapma serbestisinin yan\u0131 s\u0131ra yap\u0131lan s\u00f6zle\u015fmelere d\u0131\u015far\u0131dan m\u00fcdahale yasa\u011f\u0131n\u0131 da i\u00e7erir (AYM, E.2017\/154, K.2019\/18, 10\/4\/2019, \u00a7 11).<\/p>\n
13. Dava konusu kuralla, Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin m\u00fcnhas\u0131ran D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilebilece\u011fi \u00f6ng\u00f6r\u00fclmek suretiyle s\u00f6z konusu tesislerin D\u00d6S\u0130MM\u2019in hissesinin bulundu\u011fu \u00f6zel hukuk h\u00fck\u00fcmlerine tabi anonim \u015firketler taraf\u0131ndan i\u015fletilmesine imk\u00e2n tan\u0131nm\u0131\u015ft\u0131r. Bir ba\u015fka deyi\u015fle Bakanl\u0131k, \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin i\u015fletilmesi konusunda D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler ile de s\u00f6zle\u015fme yapmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Bu itibarla kural, D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra sadece D\u00d6S\u0130MM\u2019in hissesinin bulundu\u011fu \u00f6zel hukuk h\u00fck\u00fcmlerine tabi anonim \u015firketlere s\u00f6zle\u015fme yapma imk\u00e2n\u0131 tan\u0131makla D\u00d6S\u0130MM\u2019in hissesinin bulunmad\u0131\u011f\u0131 i\u015fletmeleri s\u00f6zle\u015fme yapma imk\u00e2n\u0131ndan yoksun b\u0131rakmaktad\u0131r. Bu nedenle kuralla s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcne s\u0131n\u0131rlama getirilmektedir.<\/p>\n
14. 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 temel hak ve \u00f6zg\u00fcrl\u00fcklere s\u0131n\u0131rlama getiren d\u00fczenlemelerin kanunla yap\u0131lmas\u0131, Anayasa\u2019da \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlama sebebine uygun ve \u00f6l\u00e7\u00fcl\u00fc olmas\u0131 gerekir.<\/p>\n
15. Bu kapsamda s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc s\u0131n\u0131rlamaya y\u00f6nelik bir kanuni d\u00fczenlemenin \u015feklen var olmas\u0131 yeterli olmay\u0131p yasal kurallar\u0131n keyf\u00eeli\u011fe izin vermeyecek \u015fekilde belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir d\u00fczenlemeler niteli\u011finde olmas\u0131 gerekir.<\/p>\n
16. Esasen temel haklar\u0131 s\u0131n\u0131rlayan kanunun bu niteliklere sahip olmas\u0131, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvence alt\u0131na al\u0131nan hukuk devleti ilkesinin de bir gere\u011fidir. Hukuk devletinin temel unsurlar\u0131ndan olan hukuki belirlilik ilkesi uyar\u0131nca 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. maddesinde s\u0131n\u0131rlama \u00f6l\u00e7\u00fct\u00fc olarak belirtilen kanunilik, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvence alt\u0131na al\u0131nan hukuk devleti ilkesi \u0131\u015f\u0131\u011f\u0131nda yorumlanmal\u0131d\u0131r.<\/p>\n
17. Kuralla Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin kimler taraf\u0131ndan i\u015fletilebilece\u011finin a\u00e7\u0131k ve net olarak d\u00fczenlendi\u011fi g\u00f6zetildi\u011finde kural\u0131n belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir nitelikte oldu\u011fu ve bu y\u00f6n\u00fcyle kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
18. \u00d6te yandan Anayasa\u2019n\u0131n 13. maddesi uyar\u0131nca temel hak ve \u00f6zg\u00fcrl\u00fcklere getirilen s\u0131n\u0131rlaman\u0131n Anayasa\u2019da \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlama sebebine uygun olmas\u0131 gerekir. Anayasa\u2019n\u0131n 48. maddesinde s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc i\u00e7in herhangi bir s\u0131n\u0131rlama nedeni \u00f6ng\u00f6r\u00fclmemi\u015f olmakla birlikte \u00f6zel s\u0131n\u0131rlama nedeni \u00f6ng\u00f6r\u00fclmemi\u015f haklar\u0131n da o hakk\u0131n do\u011fas\u0131ndan kaynaklanan baz\u0131 s\u0131n\u0131rlar\u0131n\u0131n bulundu\u011fu kabul edilmektedir. Ayr\u0131ca Anayasa’n\u0131n ba\u015fka maddelerinde yer alan hak ve \u00f6zg\u00fcrl\u00fckler ile devlete y\u00fcklenen \u00f6devler, \u00f6zel s\u0131n\u0131rlama sebebi g\u00f6sterilmemi\u015f hak ve \u00f6zg\u00fcrl\u00fcklere s\u0131n\u0131r te\u015fkil edebilir (AYM, E.2022\/22, K.2022\/92, 20\/7\/2022, \u00a7 23).<\/p>\n
19. Bu ba\u011flamda 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 denilmek suretiyle devlete, mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemelerini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirler alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u00fcklenmi\u015ftir.<\/p>\n
20. Turizm sekt\u00f6r\u00fcn\u00fcn geli\u015ftirilmesi ve d\u00fczenlenmesi esas itibar\u0131yla Bakanl\u0131\u011f\u0131n g\u00f6revleri aras\u0131ndad\u0131r. Bu ba\u011flamda 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 277. maddesiyle turizmi mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line getirmek i\u00e7in yurdun turizme elveri\u015fli b\u00fct\u00fcn imk\u00e2nlar\u0131n\u0131 de\u011ferlendirmek, geli\u015ftirmek ve pazarlamak ile k\u00fclt\u00fcr ve turizm alanlar\u0131nda her t\u00fcrl\u00fc yat\u0131r\u0131m, ileti\u015fim ve geli\u015fim potansiyelini y\u00f6nlendirmek g\u00f6rev ve yetkisi Bakanl\u0131\u011fa verilmi\u015ftir.<\/p>\n
21. Di\u011fer yandan turizmin geli\u015fmesiyle \u00f6zellikle kitlelerin yo\u011fun olarak ziyaret etti\u011fi b\u00f6lgelerde ki\u015filerin tatil, dinlenme ve e\u011flenme gibi ihtiya\u00e7lar\u0131n\u0131n giderilmesi bak\u0131m\u0131ndan turizm altyap\u0131s\u0131n\u0131n g\u00fc\u00e7lendirilmesine ve turizm tesislerinin say\u0131s\u0131n\u0131n artt\u0131r\u0131lmas\u0131na daha fazla ihtiya\u00e7 duyulmaktad\u0131r. Bu kapsamda turizm tesislerinin say\u0131s\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131n yan\u0131 s\u0131ra bu tesislerde sunulan hizmetlerin \u00fccretlendirilmesinin ekonomik anlamda makul d\u00fczeyde tutulmas\u0131n\u0131n da \u00f6nemli olmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
22. Bu \u00e7er\u00e7evede kural kapsam\u0131nda Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin esas itibar\u0131yla k\u00fclt\u00fcr veya turizm yat\u0131r\u0131mlar\u0131n\u0131n altyap\u0131 hizmetlerini yapmak ve Bakanl\u0131\u011f\u0131n s\u00f6z konusu kamu veya turizm yat\u0131r\u0131mlar\u0131na mali destek sa\u011flamak amac\u0131yla kurulan D\u00d6S\u0130MM\u2019in ayn\u0131 ama\u00e7la kurmu\u015f oldu\u011fu veya hissesinin bulundu\u011fu \u00f6zel hukuk t\u00fczel ki\u015fileri eliyle y\u00fcr\u00fct\u00fclmesinin turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line gelmesi ve bu do\u011frultuda turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin sa\u011flanmas\u0131 \u015feklindeki me\u015fru bir amaca y\u00f6nelik oldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n
23. Anayasa\u2019n\u0131n 13. maddesinde g\u00fcvence alt\u0131na al\u0131nan \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesi ise elveri\u015flilik, gereklilik ve orant\u0131l\u0131l\u0131k olmak \u00fczere \u00fc\u00e7 alt ilkeden olu\u015fmaktad\u0131r. Elveri\u015flilik \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlaman\u0131n ula\u015f\u0131lmak istenen amac\u0131 ger\u00e7ekle\u015ftirmeye elveri\u015fli olmas\u0131n\u0131, gereklilik ula\u015f\u0131lmak istenen ama\u00e7 bak\u0131m\u0131ndan s\u0131n\u0131rlaman\u0131n zorunlu olmas\u0131n\u0131, di\u011fer bir ifadeyle ayn\u0131 amaca daha hafif bir s\u0131n\u0131rlama ile ula\u015f\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131n\u0131, orant\u0131l\u0131l\u0131k ise hakka getirilen s\u0131n\u0131rlama ile ula\u015f\u0131lmak istenen ama\u00e7 aras\u0131nda makul bir dengenin g\u00f6zetilmesi gereklili\u011fini ifade etmektedir.<\/p>\n
24. Turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin yan\u0131 s\u0131ra devaml\u0131l\u0131\u011f\u0131n\u0131n sa\u011flanmas\u0131n\u0131n da turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line d\u00f6n\u00fc\u015fmesi a\u00e7\u0131s\u0131ndan \u00f6nemli oldu\u011fu a\u00e7\u0131kt\u0131r. Bu nedenle kuralla Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra sadece D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilebilmesinin an\u0131lan me\u015fru amaca ula\u015fma bak\u0131m\u0131ndan elveri\u015fli ve gerekli olmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
25. Kuralda dolayl\u0131 \u00f6zelle\u015ftirmeye taraf olabilecekler sadece D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler ile s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r. \u0130stekli olan ba\u015fkaca ki\u015filerin bu s\u00fcrece d\u00e2hil olamamas\u0131 ise \u00f6zelle\u015ftirmede h\u00e2kim olmas\u0131 gereken serbest rekabet ve e\u015fitlik ilkeleriyle ba\u011fda\u015fmamaktad\u0131r. Ayr\u0131ca bu durum kurala konu turizm yat\u0131r\u0131mlar\u0131n\u0131n ger\u00e7ek \u00f6zelle\u015ftirme de\u011ferlerine ula\u015f\u0131lmas\u0131n\u0131 engelleyebilecek niteliktedir. Nitekim bu yerlerin turizm yat\u0131r\u0131m\u0131 i\u00e7in \u00f6zelle\u015ftirme uygulamas\u0131na konu olmas\u0131 h\u00e2linde 24\/11\/1994 tarihli ve 4046 say\u0131l\u0131 \u00d6zelle\u015ftirme Uygulamalar\u0131 Hakk\u0131nda Kanun\u2019daki \u015fartlar\u0131 ta\u015f\u0131yan herkesin rekabet \u015fartlar\u0131 \u00e7er\u00e7evesinde \u00f6zelle\u015ftirme s\u00f6zle\u015fmesine taraf olma imk\u00e2n\u0131 kuralla ortadan kald\u0131r\u0131lmaktad\u0131r.<\/p>\n
26. Bu itibarla kural kapsam\u0131nda ula\u015f\u0131lmak istenen me\u015fru ama\u00e7 ile s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc aras\u0131nda bulunmas\u0131 gereken makul dengenin g\u00f6zetilmedi\u011fi, bu y\u00f6n\u00fcyle kuralla s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcne y\u00f6nelik s\u0131n\u0131rlaman\u0131n orant\u0131s\u0131z ve \u00f6l\u00e7\u00fcs\u00fcz oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
27. \u00d6te yandan Anayasa\u2019n\u0131n 10. maddesinde \u201cHerkes, dil, \u0131rk, renk, cinsiyet, siyas\u00ee d\u00fc\u015f\u00fcnce, felsef\u00ee inan\u00e7, din, mezhep ve benzeri sebeplerle ay\u0131r\u0131m g\u00f6zetilmeksizin kanun \u00f6n\u00fcnde e\u015fittir.\/ Kad\u0131nlar ve erkekler e\u015fit haklara sahiptir. Devlet, bu e\u015fitli\u011fin ya\u015fama ge\u00e7mesini sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcr. Bu maksatla al\u0131nacak tedbirler e\u015fitlik ilkesine ayk\u0131r\u0131 olarak yorumlanamaz.\/ \u00c7ocuklar, ya\u015fl\u0131lar, \u00f6z\u00fcrl\u00fcler, harp ve vazife \u015fehitlerinin dul ve yetimleri ile malul ve gaziler i\u00e7in al\u0131nacak tedbirler e\u015fitlik ilkesine ayk\u0131r\u0131 say\u0131lmaz.\/ Hi\u00e7bir ki\u015fiye, aileye, z\u00fcmreye veya s\u0131n\u0131fa imtiyaz tan\u0131namaz.\/ Devlet organlar\u0131 ve idare makamlar\u0131 b\u00fct\u00fcn i\u015flemlerinde kanun \u00f6n\u00fcnde e\u015fitlik ilkesine uygun olarak hareket etmek zorundad\u0131rlar.\u201d denilmek suretiyle kanun \u00f6n\u00fcnde e\u015fitlik ilkesine yer verilmi\u015ftir.<\/p>\n
28. Anayasa\u2019n\u0131n an\u0131lan maddesinde belirtilen kanun \u00f6n\u00fcnde e\u015fitlik ilkesi hukuksal durumlar\u0131 ayn\u0131 olanlar i\u00e7in s\u00f6z konusudur. Bu ilke ile eylemli de\u011fil hukuksal e\u015fitlik \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. E\u015fitlik ilkesinin amac\u0131 ayn\u0131 durumda bulunan ki\u015filerin kanunlar kar\u015f\u0131s\u0131nda ayn\u0131 i\u015fleme ba\u011fl\u0131 tutulmalar\u0131n\u0131 sa\u011flamak, ayr\u0131m yap\u0131lmas\u0131n\u0131 ve ayr\u0131cal\u0131k tan\u0131nmas\u0131n\u0131 \u00f6nlemektir. Bu ilkeyle, ayn\u0131 durumda bulunan kimi ki\u015fi ve topluluklara ayr\u0131 kurallar uygulanarak kanun kar\u015f\u0131s\u0131nda e\u015fitli\u011fin ihlali yasaklanm\u0131\u015ft\u0131r. Kanun \u00f6n\u00fcnde e\u015fitlik, herkesin her y\u00f6nden ayn\u0131 kurallara ba\u011fl\u0131 tutulaca\u011f\u0131 anlam\u0131na gelmez. Durumlar\u0131ndaki \u00f6zellikler, kimi ki\u015filer ya da topluluklar i\u00e7in de\u011fi\u015fik kurallar\u0131 ve uygulamalar\u0131 gerektirebilir. Ayn\u0131 hukuksal durumlar ayn\u0131, ayr\u0131 hukuksal durumlar farkl\u0131 kurallara ba\u011fl\u0131 tutulursa Anayasa\u2019da \u00f6ng\u00f6r\u00fclen e\u015fitlik ilkesi zedelenmez.<\/p>\n
29. S\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc ba\u011flam\u0131nda e\u015fitlik ilkesi y\u00f6n\u00fcnden yap\u0131lacak anayasall\u0131k denetiminde \u00f6ncelikle Anayasa\u2019n\u0131n 10. maddesi \u00e7er\u00e7evesinde ayn\u0131 ya da benzer durumda bulunan ki\u015filere farkl\u0131 muamelenin mevcut olup olmad\u0131\u011f\u0131 tespit edilmeli, bu ba\u011flamda ayn\u0131 ya da benzer durumdaki ki\u015filer aras\u0131nda s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcne m\u00fcdahale bak\u0131m\u0131ndan farkl\u0131l\u0131k g\u00f6zetilip g\u00f6zetilmedi\u011fi belirlenmelidir. Yap\u0131lacak bu belirlemenin ard\u0131ndan ise farkl\u0131 muamelenin nesnel ve makul bir temele dayan\u0131p dayanmad\u0131\u011f\u0131 ve \u00f6l\u00e7\u00fcl\u00fc olup olmad\u0131\u011f\u0131 hususlar\u0131 irdelenmelidir.<\/p>\n
30. Ayr\u0131ca Anayasa\u2019n\u0131n an\u0131lan maddesinde g\u00fcvence alt\u0131na al\u0131nan e\u015fitlik ilkesi te\u015febb\u00fcslerin devlete mal ve hizmet sat\u0131m\u0131nda f\u0131rsat e\u015fitli\u011fi i\u00e7inde yar\u0131\u015fabilmesini zorunlu k\u0131lmaktad\u0131r. Ku\u015fkusuz nesnel ve me\u015fru sebeplerin bulunmas\u0131 h\u00e2linde te\u015febb\u00fcsler aras\u0131nda durumun gerektirdi\u011fi \u00f6l\u00e7\u00fcde farkl\u0131l\u0131klar\u0131n olu\u015fturulmas\u0131, bu ba\u011flamda kamuya mal ve hizmet sat\u0131m\u0131nda objektif \u015fartlara dayanan birtak\u0131m \u00f6l\u00e7\u00fctlerin belirlenmesi m\u00fcmk\u00fcnd\u00fcr. Ancak belirlenecek \u015fartlar\u0131n te\u015febb\u00fcsler aras\u0131nda f\u0131rsat e\u015fitli\u011fini ortadan kald\u0131racak nitelikte olmamas\u0131 gerekir (AYM, E.2021\/27, K.2023\/26, 16\/2\/2023, \u00a7 67; E.2021\/14, K.2023\/173, 11\/10\/2023, \u00a7 85).<\/p>\n
31. Kuralla Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesislerin D\u00d6S\u0130MM\u2019in yan\u0131 s\u0131ra sadece D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilebilece\u011fi ve bu tesisleri i\u015fleten D\u00d6S\u0130MM ile D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketlerin i\u015fletme hakk\u0131n\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredemeyece\u011fi g\u00f6zetildi\u011finde \u00f6zelle\u015ftirme usul\u00fcn\u00fcn uygulanmas\u0131 h\u00e2linde s\u00f6zle\u015fmeye taraf olabilecek ki\u015filer ile s\u00f6zle\u015fmenin taraf\u0131 olarak kabul edilen D\u00d6S\u0130MM\u2019in i\u015ftiraki \u015firketlerin s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc ba\u011flam\u0131nda kar\u015f\u0131la\u015ft\u0131rmaya m\u00fcsait olacak \u015fekilde benzer durumda olduklar\u0131 ve kural\u0131n bunlar aras\u0131nda farkl\u0131 muameleye yol a\u00e7t\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
32. Kural\u0131n turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line gelmesi ve bu do\u011frultuda turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin sa\u011flanmas\u0131 bi\u00e7imindeki me\u015fru amac\u0131 da dikkate al\u0131nd\u0131\u011f\u0131nda farkl\u0131 muamelenin objektif ve makul bir temele dayanmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
33. Buna kar\u015f\u0131n mevcut s\u00f6zle\u015fmelerin taraflar\u0131 d\u0131\u015f\u0131nda istekli olan ba\u015fkaca ki\u015filerin s\u00f6zle\u015fmeye taraf olabilme imk\u00e2n\u0131n\u0131n engellenmesi \u00f6zelle\u015ftirmede h\u00e2kim olmas\u0131 gereken serbest rekabet ve e\u015fitlik ilkeleriyle de ba\u011fda\u015fmamaktad\u0131r. Ayr\u0131ca kural Bakanl\u0131k taraf\u0131ndan yap\u0131lan \u00fccretsiz giri\u015fli g\u00fcn\u00fcbirlik tesisler \u00fczerinde yap\u0131lacak turizm yat\u0131r\u0131mlar\u0131n\u0131n ger\u00e7ek \u00f6zelle\u015ftirme de\u011ferlerine ula\u015f\u0131lmas\u0131n\u0131 da engelleyebilecek niteliktedir. Bu itibarla farkl\u0131 muamelenin \u00f6l\u00e7\u00fcs\u00fcz oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
34. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 10., 13. ve 48. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Basri BA\u011eCI bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015ft\u0131r.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 2. ve 167. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015fse de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 10., 13. ve 48. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. ve 167. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural, Anayasa\u2019n\u0131n 10., 13. ve 48. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 3., 5., 6., 7., 12., 17., 36., 43., 44., 45., 47., 56., 63., 90., 123., 153., 168. ve 169. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
B. Kanun\u2019un 12. Maddesiyle 2634 Say\u0131l\u0131 Kanun\u2019a Eklenen Ge\u00e7ici 17. Maddenin \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
35. 2634 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 12. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ilgili mevzuat uyar\u0131nca orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde, turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilmek amac\u0131yla, Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca konaklama ve k\u0131\u015f turizm merkezlerindeki g\u00fcn\u00fcbirlik ile mekanik tesis hatt\u0131 ama\u00e7l\u0131 olarak yap\u0131lan kiralama s\u00f6zle\u015fmeleri ile \u00f6n izin ve kesin izin verilen, bu izne ba\u011fl\u0131 olarak \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131nca irtifak hakk\u0131 tesis edilen veya kullanma izni verilen yat\u0131r\u0131mc\u0131 ve i\u015fletmecilerin s\u00f6zle\u015fmelerinin; bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren s\u00f6z konusu kiralama, \u00f6n izin, kesin izin, irtifak hakk\u0131 veya kullanma iznine ili\u015fkin olarak varsa a\u00e7\u0131lan davalardan t\u00fcm yarg\u0131lama giderleri \u00fcstlenilerek kay\u0131ts\u0131z ve \u015farts\u0131z olarak feragat edilmesi, \u00f6denmesi gereken herhangi bir borcunun bulunmamas\u0131 ve bir y\u0131l i\u00e7inde ba\u015fvurulmas\u0131 h\u00e2linde Bakanl\u0131k\u00e7a yeniden belirlenecek bedel ve tahsis \u015fartlar\u0131n\u0131n kabul edilerek yeniden s\u00f6zle\u015fme d\u00fczenlenmek suretiyle an\u0131lan Kanun\u2019un 8. maddesine uyarlanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
36. S\u00f6z konusu d\u00fczenleme esas itibar\u0131yla turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirmek amac\u0131yla Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131 ile \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131yla s\u00f6zle\u015fme imzalayan ilgili ki\u015filere, bu s\u00f6zle\u015fmelerin Bakanl\u0131k\u00e7a yeniden belirlenecek bedel ve tahsis \u015fartlar\u0131n\u0131n kabul edilerek yeniden s\u00f6zle\u015fme d\u00fczenlenmesi suretiyle Kanun\u2019un 8. maddesine uyarlanabilmesini m\u00fcmk\u00fcn k\u0131lmaktad\u0131r.<\/p>\n
37. Kural\u0131n at\u0131fta bulundu\u011fu 8. maddede \u00e7e\u015fitli nitelikteki ta\u015f\u0131nmaz ve yerlerin turizm ama\u00e7l\u0131 olarak kullan\u0131m\u0131 kapsam\u0131nda Bakanl\u0131\u011fa tahsis edilmesi y\u00f6ntemi d\u00fczenlenmi\u015ftir. An\u0131lan maddenin (A) f\u0131kras\u0131nda Hazinenin k\u00fclt\u00fcr ve turizm koruma ve geli\u015fim b\u00f6lgeleri ve turizm merkezlerinde bulunan \u00f6zel m\u00fclkiyetindeki ta\u015f\u0131nmazlar\u0131n; tapuya tescili m\u00fcmk\u00fcn olan devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki tescil harici yerler ile kapanan yollar ve yol fazlalar\u0131n\u0131n; mera, yaylak ve k\u0131\u015flaklar\u0131n; turizm ama\u00e7l\u0131 olarak Bakanl\u0131\u011fa tahsis edilmesine ili\u015fkin d\u00fczenlemeler yer almaktad\u0131r. Bu ba\u011flamda maddenin (A) f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019na g\u00f6re orman say\u0131lan yerlerin, (4) numaral\u0131 bendinde ise 9\/8\/1983 tarihli ve 2873 say\u0131l\u0131 Mill\u00ee Parklar Kanunu gere\u011fince tespit ve il\u00e2n edilen yerlerin turizm ama\u00e7l\u0131 olarak Bakanl\u0131\u011fa tahsis edilmesine ili\u015fkin usul ve esaslar d\u00fczenlenmi\u015ftir.<\/p>\n
38. 2634 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 12. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde belirtilen s\u00f6zle\u015fmelerin ilki Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131n akdetti\u011fi konaklama ve k\u0131\u015f turizm merkezlerindeki g\u00fcn\u00fcbirlik ile mekanik tesis hatt\u0131 ama\u00e7l\u0131 yap\u0131lan kiralama s\u00f6zle\u015fmeleri, di\u011feri ise \u00f6n izin ve kesin izin verilen ve bu izne ba\u011fl\u0131 olarak \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131n\u0131n irtifak hakk\u0131 tesis etti\u011fi ve kullanma izni verdi\u011fi yat\u0131r\u0131mc\u0131 ve i\u015fletmecilerin s\u00f6zle\u015fmeleridir. An\u0131lan madde h\u00fckm\u00fcyle \u00f6ng\u00f6r\u00fclen imk\u00e2ndan yararlanabilmek i\u00e7in bu s\u00f6zle\u015fmelerin bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 28\/7\/2021 tarihinden \u00f6nce ve mevzuat\u0131 uyar\u0131nca orman say\u0131lan alanlar ile mill\u00ee parklar \u00fczerinde turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilmek amac\u0131yla yap\u0131lm\u0131\u015f olmas\u0131 gerekmektedir.<\/p>\n
39. Maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren s\u00f6z konusu kiralama, \u00f6n izin, kesin izin, irtifak hakk\u0131 veya kullanma iznine ili\u015fkin olarak varsa a\u00e7\u0131lan davalardan t\u00fcm yarg\u0131lama giderlerinin \u00fcstlenilerek kay\u0131ts\u0131z ve \u015farts\u0131z olarak feragat edilmesi, \u00f6denmesi gereken herhangi bir borcun bulunmamas\u0131 ve bir y\u0131l i\u00e7inde ba\u015fvurulmas\u0131 \u015fartlar\u0131na ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
40. An\u0131lan maddenin ikinci c\u00fcmlesinde ise bu \u015fekilde uyarlanan s\u00f6zle\u015fmeler kapsam\u0131nda tespit edilen yeni bedellerin ilgili idareler taraf\u0131ndan tahsil edilmeye devam edilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
41. Dava konusu kuralda ise ge\u00e7ici 12. maddenin birinci f\u0131kras\u0131 kapsam\u0131ndaki s\u00f6z konusu ba\u015fvurular i\u00e7in 28\/7\/2023 tarihine kadar ek s\u00fcre verilmesi \u00f6ng\u00f6r\u00fclmektedir.<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
42. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kural\u0131n devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde \u00f6zel hukuk t\u00fczel ki\u015filerinin turizm i\u015fletmesi kurabilmesine neden olaca\u011f\u0131, bu y\u00f6n\u00fcyle kuralda kamu yarar\u0131n\u0131n bulunmad\u0131\u011f\u0131, kuralda idareye keyf\u00ee uygulamalara neden olabilecek \u015fekilde hukuki ili\u015fkinin kar\u015f\u0131 taraf\u0131n\u0131 se\u00e7me hususunda s\u0131n\u0131rs\u0131z bir takdir yetkisi tan\u0131nd\u0131\u011f\u0131, temel esas ve ilkeleri belirlenmeksizin ve genel \u00e7er\u00e7evesi \u00e7izilmeksizin idareye s\u00f6zle\u015fmelerin s\u00fcresini uzatma yetkisi veren kural\u0131n hukuki g\u00fcvenlik, belirlilik, idarenin kanunili\u011fi ilkesi ve yasama yetkisinin devredilmezli\u011fi ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131, ayr\u0131ca bu durumun ayn\u0131 \u015fartlara sahip \u00f6zel te\u015febb\u00fcsler bak\u0131m\u0131ndan te\u015febb\u00fcs h\u00fcrriyetinin e\u015fit d\u00fczeyde sa\u011flanamamas\u0131na ve haks\u0131z rekabete neden olaca\u011f\u0131, devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan yerlerin kapsam\u0131na orman say\u0131lan alanlar ve mill\u00ee parklar\u0131n yan\u0131 s\u0131ra g\u00f6l ve akarsu k\u0131y\u0131lar\u0131n\u0131n, sahil \u015feritlerinin, tar\u0131m arazileri ile \u00e7ay\u0131r ve meralar\u0131n ve tabiat varl\u0131klar\u0131n\u0131n da girdi\u011fi, kuralda s\u00f6z konusu alanlar\u0131n korunmas\u0131na y\u00f6nelik bir g\u00fcvencenin \u00f6ng\u00f6r\u00fclmedi\u011fi, bu durumun devletin sa\u011fl\u0131kl\u0131, dengeli ve ya\u015fan\u0131labilir, planl\u0131 bir \u00e7evrede ya\u015fama hakk\u0131n\u0131 sa\u011flamaya y\u00f6nelik pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal etti\u011fi, 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 de ba\u011fda\u015fmad\u0131\u011f\u0131, ayr\u0131ca bu s\u00f6zle\u015fmelerin yeniden d\u00fczenlenmesi amac\u0131yla ba\u015fvuruda bulunabilmek i\u00e7in a\u00e7\u0131lan davalardan t\u00fcm yarg\u0131lama giderleri \u00fcstlenilerek kay\u0131ts\u0131z ve \u015farts\u0131z olarak feragat edilmesinin \u015fart ko\u015fulmas\u0131n\u0131n hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc, etkili ba\u015fvuru hakk\u0131n\u0131 ve mahkemeye eri\u015fim hakk\u0131n\u0131 ihlal etti\u011fi, bu durumun usul\u00fcne uygun y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f temel hak ve \u00f6zg\u00fcrl\u00fcklere ili\u015fkin milletleraras\u0131 antla\u015fmalarla da ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 3., 5., 6., 7., 10., 12., 13., 17., 36., 40., 43., 44., 45., 47., 48., 56., 63., 90., 123., 125., 153., 167., 168. ve 169. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
3. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
43. Dava konusu kuralla 2634 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 12. maddesinin birinci f\u0131kras\u0131 uyar\u0131nca bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ilgili mevzuat uyar\u0131nca orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde, turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilmek amac\u0131yla Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca konaklama ve k\u0131\u015f turizm merkezlerindeki g\u00fcn\u00fcbirlik ile mekanik tesis hatt\u0131 ama\u00e7l\u0131 yap\u0131lan kiralama s\u00f6zle\u015fmeleri ile \u00f6n izin ve kesin izin verilen, bu izne ba\u011fl\u0131 olarak \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131nca irtifak hakk\u0131 tesis edilen veya kullanma izni verilen yat\u0131r\u0131mc\u0131 ve i\u015fletmecilerin s\u00f6zle\u015fmelerinin an\u0131lan Kanun\u2019un 8. maddesine uyarlanmas\u0131 imk\u00e2n\u0131ndan yararlan\u0131labilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen ve 28\/7\/2021 tarihi olan ba\u015fvuru s\u00fcresinin 28\/7\/2023 tarihine kadar uzat\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. Bu itibarla kural, sadece h\u00e2lihaz\u0131rda \u00f6zelle\u015ftirme s\u00f6zle\u015fmelerinin taraf\u0131 olan ki\u015filere ek s\u00f6zle\u015fme yapma imk\u00e2n\u0131 tan\u0131makla \u00f6zelle\u015ftirme s\u00f6zle\u015fmelerinin taraf\u0131 olmayan ki\u015fileri mevcut s\u00f6zle\u015fme s\u00fcreleri sonunda s\u00f6zle\u015fme yapma imk\u00e2n\u0131ndan yoksun b\u0131rakmak suretiyle s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc s\u0131n\u0131rlamaktad\u0131r.<\/p>\n
44. Kuralda ve kural\u0131n at\u0131fta bulundu\u011fu maddede ba\u015fvuru s\u00fcresinin ne kadar uzat\u0131ld\u0131\u011f\u0131n\u0131n, bu ba\u015fvurunun konusunun, kapsam\u0131n\u0131n ve \u015fartlar\u0131 ile sonu\u00e7lar\u0131n\u0131n herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak d\u00fczenlendi\u011fi g\u00f6zetildi\u011finde kural\u0131n belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir nitelikte oldu\u011fu ve bu y\u00f6n\u00fcyle kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
45. Kural kapsam\u0131nda orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde, turizm yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirilmek amac\u0131yla tesis edilen s\u00f6zle\u015fmelerin Kanun\u2019un 8. maddesine uyarlanmas\u0131 imk\u00e2n\u0131ndan yararlan\u0131labilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen ba\u015fvuru s\u00fcresinin uzat\u0131lmas\u0131n\u0131n turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line gelmesi ve bu do\u011frultuda turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin sa\u011flanmas\u0131 amac\u0131na y\u00f6nelik oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Bu y\u00f6n\u00fcyle kural, me\u015fru bir ama\u00e7 ta\u015f\u0131maktad\u0131r.<\/p>\n
46. Orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde turizm yat\u0131r\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi amac\u0131yla tesis edilen s\u00f6zle\u015fmelerin 8. maddeye uyarlanmas\u0131 imk\u00e2n\u0131ndan yararlan\u0131labilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen ba\u015fvuru s\u00fcresinin uzat\u0131lmas\u0131n\u0131n turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin yan\u0131 s\u0131ra devaml\u0131l\u0131\u011f\u0131n\u0131n sa\u011flanmas\u0131na ve b\u00f6ylece turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line d\u00f6n\u00fc\u015fmesine katk\u0131 sunaca\u011f\u0131 a\u00e7\u0131kt\u0131r. Devletin an\u0131lan amaca ula\u015fmak bak\u0131m\u0131ndan se\u00e7ece\u011fi ara\u00e7lar konusunda takdir yetkisinin bulundu\u011fu g\u00f6zetildi\u011finde kural\u0131n elveri\u015fli ve gerekli olmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
47. Kuralda dolayl\u0131 \u00f6zelle\u015ftirmeye taraf olabilecekler mevcut s\u00f6zle\u015fmelerin taraflar\u0131 ile s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r. \u0130stekli olan ba\u015fkaca ki\u015filerin bu s\u00fcrece d\u00e2hil olamamas\u0131 ise \u00f6zelle\u015ftirmede h\u00e2kim olmas\u0131 gereken serbest rekabet ve e\u015fitlik ilkeleriyle ba\u011fda\u015fmamaktad\u0131r. Ayr\u0131ca bu durum kurala konu turizm yat\u0131r\u0131mlar\u0131n\u0131n ger\u00e7ek \u00f6zelle\u015ftirme de\u011ferlerine ula\u015fmas\u0131n\u0131 engelleyebilecek niteliktedir. Nitekim \u00f6zelle\u015ftirme s\u00fcrelerinin sonunda bu yerlerde turizm yat\u0131r\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi amac\u0131yla tesis edilen s\u00f6zle\u015fmelerin yeniden \u00f6zelle\u015ftirme uygulamas\u0131na konu olmas\u0131 h\u00e2linde 4046 say\u0131l\u0131 Kanun\u2019daki \u015fartlar\u0131 ta\u015f\u0131yan herkesin rekabet \u015fartlar\u0131 \u00e7er\u00e7evesinde \u00f6zelle\u015ftirme s\u00f6zle\u015fmesine taraf olma imk\u00e2n\u0131 kuralla ortadan kald\u0131r\u0131lmaktad\u0131r.<\/p>\n
48. Bu itibarla kural kapsam\u0131nda ula\u015f\u0131lmak istenen me\u015fru ama\u00e7 ile s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc aras\u0131nda bulunmas\u0131 gereken makul dengenin g\u00f6zetilmedi\u011fi, bu y\u00f6n\u00fcyle kuralla s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcne y\u00f6nelik s\u0131n\u0131rlaman\u0131n orant\u0131s\u0131z ve \u00f6l\u00e7\u00fcs\u00fcz oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
49. \u00d6te yandan kuralla orman say\u0131lan alanlar ve mill\u00ee parklar \u00fczerinde turizm yat\u0131r\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi amac\u0131yla tesis edilen mevcut s\u00f6zle\u015fmelerin taraflar\u0131na tan\u0131nan ek s\u00f6zle\u015fme yapma imk\u00e2n\u0131ndan yararlan\u0131labilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen ba\u015fvuru s\u00fcresinin uzat\u0131ld\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda \u00f6zelle\u015ftirme usul\u00fcn\u00fcn uygulanmas\u0131 h\u00e2linde s\u00f6zle\u015fmeye taraf olabilecek ki\u015filer ile s\u00f6zle\u015fmenin taraf\u0131 olmalar\u0131 sebebiyle ek s\u00f6zle\u015fme yapma imk\u00e2n\u0131 tan\u0131nan ki\u015filerin s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fc ba\u011flam\u0131nda kar\u015f\u0131la\u015ft\u0131rma yap\u0131lmaya m\u00fcsait olacak \u015fekilde benzer durumda olduklar\u0131 a\u00e7\u0131kt\u0131r. Bu itibarla kural\u0131n \u00f6zelle\u015ftirme usul\u00fcn\u00fcn uygulanmas\u0131 imk\u00e2n\u0131n\u0131 ortadan kald\u0131rmak suretiyle benzer durumda olanlar aras\u0131nda farkl\u0131 muameleye yol a\u00e7t\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
50. Kural\u0131n turizm sekt\u00f6r\u00fcn\u00fcn mill\u00ee ekonominin verimli bir sekt\u00f6r\u00fc h\u00e2line gelmesi ve bu do\u011frultuda turizm yat\u0131r\u0131mlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesinin sa\u011flanmas\u0131 bi\u00e7imindeki me\u015fru amac\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda farkl\u0131 muamelenin objektif ve makul bir temele dayanmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
51. Buna kar\u015f\u0131n mevcut s\u00f6zle\u015fmelerin taraflar\u0131 d\u0131\u015f\u0131nda istekli olan ba\u015fkaca ki\u015filerin s\u00f6zle\u015fmeye taraf olabilme imk\u00e2n\u0131n engellenmesi \u00f6zelle\u015ftirmede h\u00e2kim olmas\u0131 gereken serbest rekabet ve e\u015fitlik ilkeleriyle ba\u011fda\u015fmamaktad\u0131r. Ayr\u0131ca kural orman say\u0131lan alanlar ile mill\u00ee parklar \u00fczerinde yap\u0131lacak turizm yat\u0131r\u0131mlar\u0131n\u0131n ger\u00e7ek \u00f6zelle\u015ftirme de\u011ferlerine ula\u015f\u0131lmas\u0131n\u0131 da engelleyebilecek niteliktedir. Bu itibarla farkl\u0131 muamelenin \u00f6l\u00e7\u00fcs\u00fcz oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
52. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 10., 13. ve 48. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n 2. ve 167. maddelerine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015fse de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 10., 13. ve 48. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. ve 167. maddeleri y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kural, Anayasa\u2019n\u0131n 10., 13. ve 48. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden ayr\u0131ca Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 3., 5., 6., 7., 12., 17., 36., 40., 43., 44., 45., 47., 56., 63., 90., 123., 125., 153., 168. ve 169. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n
C. Kanun\u2019un 23. Maddesiyle 5520 Say\u0131l\u0131 Kanun\u2019un Ge\u00e7ici 14. Maddesinin (2) ve (3) Numaral\u0131 F\u0131kralar\u0131nda ve (4) Numaral\u0131 F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d \u0130barelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015eeklinde De\u011fi\u015ftirilmesinin, (4) Numaral\u0131 F\u0131kras\u0131n\u0131n De\u011fi\u015ftirilen \u0130kinci C\u00fcmlesinin, (5) Numaral\u0131 F\u0131kras\u0131nda Yer Alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d \u0130baresinin \u201c…31\/12\/2023 tarihine…\u201d \u015eeklinde De\u011fi\u015ftirilmesinin ve (7) Numaral\u0131 F\u0131kras\u0131nda Yer Alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d \u0130baresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015eeklinde De\u011fi\u015ftirilmesinin \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
53. 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinde 14\/1\/1970 tarihli ve 1211 say\u0131l\u0131 T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 Kanunu\u2019nun 4. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (I) numaral\u0131 bendinin (g) alt bendi h\u00fckm\u00fcne g\u00f6re T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru veya d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na (TL) \u00e7evrilen hesaplarla ilgili olarak kurumlar vergisi m\u00fckelleflerinin yararlanabilece\u011fi vergi istisnas\u0131na ili\u015fkin hususlar d\u00fczenlenmi\u015ftir.<\/p>\n
54. Bu ba\u011flamda kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131, d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar TL\u2019ye \u00e7evirmeleri ve bu suretle elde edilen TL varl\u0131\u011f\u0131 kapsam\u0131nda a\u00e7\u0131lan en az \u00fc\u00e7 ay vadeli TL mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda an\u0131lan maddenin (1) numaral\u0131 f\u0131kras\u0131 kapsam\u0131ndaki yabanc\u0131 paralar\u0131n d\u00f6nem sonu de\u011ferlemesinden kaynaklanan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n 1\/10\/2021 ila 31\/12\/2021 tarihleri aras\u0131ndaki d\u00f6neme isabet eden k\u0131sm\u0131 kurumlar vergisinden istisna olacakt\u0131r.<\/p>\n
55. Bunun yan\u0131 s\u0131ra an\u0131lan tarihe kadar TL\u2019ye \u00e7evrilen hesaplarla ilgili olarak olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 ile s\u00f6z konusu hesaplardan d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar da kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n
56. An\u0131lan maddenin (2) numaral\u0131 f\u0131kras\u0131nda (1) numaral\u0131 f\u0131kra kapsam\u0131na girmemekle birlikte kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 30\/6\/2024 tarihine kadar TL mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden TL\u2019ye \u00e7evirmeleri ve bu suretle elde edilen TL varl\u0131\u011f\u0131n\u0131 en az \u00fc\u00e7 ay vadeli TL mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n ge\u00e7ici vergi d\u00f6nemi sonu de\u011ferlemesiyle TL\u2019ye \u00e7evrildi\u011fi tarih aras\u0131na isabet eden k\u0131sm\u0131 ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131n kurumlar vergisinden m\u00fcstesna oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
57. Maddenin (3) numaral\u0131 f\u0131kras\u0131nda kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan alt\u0131n hesab\u0131 ile bu tarihten sonra a\u00e7\u0131lacak i\u015flenmi\u015f ve hurda alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131 alt\u0131n hesab\u0131 bakiyelerini 30\/6\/2024 tarihine kadar TL mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden TL\u2019ye \u00e7evirmeleri ve bu suretle elde edilen TL varl\u0131\u011f\u0131n\u0131 en az \u00fc\u00e7 ay vadeli TL mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda ise TL\u2019ye \u00e7evrilen tarihte olu\u015fan kazan\u00e7lar ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden m\u00fcstesna oldu\u011fu belirtilmi\u015ftir.<\/p>\n
58. An\u0131lan maddeye 26\/5\/2022 tarihli ve 7407 say\u0131l\u0131 Toprak Koruma Ve Arazi Kullan\u0131m\u0131 Kanunu\u2019nun 12. maddesiyle eklenen (4) numaral\u0131 f\u0131kran\u0131n birinci c\u00fcmlesinde ise kurumlar\u0131n 31\/3\/2022 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131 30\/6\/2024 tarihine kadar TL mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen TL varl\u0131\u011f\u0131n\u0131 en az \u00fc\u00e7 ay vadeli TL mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda s\u00f6z konusu hesaplar\u0131n d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden m\u00fcstesna oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. B\u00f6ylece 31\/12\/2021 tarihli bilan\u00e7olarda yer almasa dahi 31\/3\/2022 tarihli bilan\u00e7olarda yer alan yabanc\u0131 paralar\u0131n 30\/6\/2024 tarihine kadar TL\u2019ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi durumunda bu kapsamda a\u00e7\u0131lacak mevduata tahakkuk ettirilecek faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
59. Maddenin (2) ve (3) numaral\u0131 f\u0131kralar\u0131 ile (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibarelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesi dava konusu kurallar\u0131n bir k\u0131sm\u0131n\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
60. (4) numaral\u0131 f\u0131kran\u0131n dava konusu ikinci c\u00fcmlesinde ise Cumhurba\u015fkan\u0131n\u0131n an\u0131lan f\u0131kran\u0131n birinci c\u00fcmlesinde d\u00fczenlenen istisnay\u0131 31\/12\/2023 tarihine kadar her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatmaya yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
61. (5) numaral\u0131 f\u0131krada bu madde kapsam\u0131ndaki istisnalar\u0131n 30\/6\/2024 tarihine kadar vade sonunda yenilenen hesaplara da uygulanaca\u011f\u0131 d\u00fczenlemesine yer verilmi\u015ftir. An\u0131lan f\u0131krada yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibaresinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesi dava konusu kurallardan bir di\u011ferini olu\u015fturmaktad\u0131r.<\/p>\n
62. (6) numaral\u0131 f\u0131krada ise bu maddede \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde d\u00f6n\u00fc\u015f\u00fcm kuru\/fiyat\u0131 \u00fczerinden TL mevduat ve kat\u0131lma hesaplar\u0131na \u00e7evrilen yabanc\u0131 paralar ile alt\u0131n hesaplar\u0131na ili\u015fkin olarak bu istisnayla s\u0131n\u0131rl\u0131 olmak \u00fczere 5520 say\u0131l\u0131 Kanun\u2019un 5. maddesinin (3) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fcn\u00fcn uygulanmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dolay\u0131s\u0131yla d\u00f6n\u00fc\u015f\u00fcm tarihi itibar\u0131yla zarar olu\u015fmas\u0131 durumunda bu zarar gider olarak kabul edilecektir.<\/p>\n
63. (7) numaral\u0131 f\u0131krada ise bu maddenin (1), (2), (3) ve (4) numaral\u0131 f\u0131kralar\u0131nda yer alan istisna h\u00fck\u00fcmlerinin ayn\u0131 \u015fartlarla ge\u00e7erli olmak \u00fczere bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131 hakk\u0131nda da uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. An\u0131lan f\u0131krada yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesi dava konusu kurallardan sonuncusunu olu\u015fturmaktad\u0131r.<\/p>\n
64. Bu ba\u011flamda maddeye 7407 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle eklenen (4) numaral\u0131 f\u0131kran\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc vergi istisnas\u0131n\u0131n uygulanmas\u0131nda esas al\u0131nacak bilan\u00e7o tarihinin 31\/3\/2022 olarak yeniden belirlenmesi nedeniyle bu tarihe kadarki bilan\u00e7olarda yer alan yabanc\u0131 paralar\u0131n TL\u2019ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi durumunda (1) numaral\u0131 f\u0131kra uyar\u0131nca kurumlar vergisi m\u00fckelleflerine tan\u0131nan vergi istisnas\u0131ndan bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin de yararland\u0131r\u0131lmas\u0131 amac\u0131yla maddenin (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresi \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir. B\u00f6ylece (1), (2) ve (3) numaral\u0131 f\u0131kralarda \u00f6ng\u00f6r\u00fclen istisna h\u00fck\u00fcmlerinin yan\u0131 s\u0131ra (4) numaral\u0131 f\u0131krada yer alan istisna h\u00fckm\u00fcnden de ayn\u0131 \u015fartlarla ge\u00e7erli olmak \u00fczere bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131 hakk\u0131nda da uygulanmas\u0131 m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
65. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kurallar\u0131n kamu yarar\u0131 amac\u0131 ta\u015f\u0131mad\u0131\u011f\u0131, kullan\u0131lan ara\u00e7 ile amac\u0131n \u00f6l\u00e7\u00fcl\u00fc olmad\u0131\u011f\u0131, vergi istisnas\u0131 nedeniyle mahrum kal\u0131nan kamusal gelir miktar\u0131n\u0131n belirli olmad\u0131\u011f\u0131, bu durumun toplumun refah, huzur ve mutlulu\u011funun sa\u011flanmas\u0131n\u0131n finansal arac\u0131 olan b\u00fct\u00e7e dengesinin kamu gelirleri aleyhine bozulmas\u0131na ve kamu hizmetlerinde aksamaya neden olaca\u011f\u0131, kural\u0131n b\u00fct\u00e7e hakk\u0131n\u0131, e\u015fitlik ilkesini ve vergi adaletini zedeledi\u011fi, kurallarla 31\/3\/2022 tarihi itibar\u0131yla bilan\u00e7osunda TL bulunanlar ile yabanc\u0131 para veya alt\u0131n bulunanlar aras\u0131nda farkl\u0131l\u0131\u011f\u0131n meydana getirildi\u011fi, vergi y\u00fck\u00fcn\u00fcn bilan\u00e7olar\u0131nda TL bulunan m\u00fckellefler \u00fczerinde kald\u0131\u011f\u0131, kural\u0131n m\u00fclkiyet hakk\u0131n\u0131 ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc zedeledi\u011fi, bankac\u0131l\u0131k sistemine zarar verece\u011fi, b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n artmas\u0131na ve ekonomik istikrars\u0131zl\u0131\u011fa neden olaca\u011f\u0131, bu durumun devletin mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli i\u015flemesini sa\u011flay\u0131c\u0131 ve geli\u015ftirici tedbirleri alma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ba\u011fda\u015fmad\u0131\u011f\u0131, devletin sosyal ve ekonomik alanlarda mali kaynaklar\u0131 \u00f6l\u00e7\u00fcs\u00fcnde faaliyette bulunaca\u011f\u0131 g\u00f6zetildi\u011finde b\u00fct\u00e7eyi olumsuz etkileyen kural nedeniyle bu alanlarda yeterli hizmetin sunulamayaca\u011f\u0131, bu y\u00f6n\u00fcyle kurallar\u0131n sosyal adaletsizli\u011fe neden olmak suretiyle sosyal devlet ilkesini ihlal etti\u011fi, kurallarda yabanc\u0131 paralar\u0131n cinsinin ve yurt d\u0131\u015f\u0131ndaki yabanc\u0131 paralar\u0131n veya alt\u0131n hesaplar\u0131n\u0131n yurt i\u00e7ine aktar\u0131lmas\u0131 h\u00e2linde nas\u0131l bir i\u015flem yap\u0131laca\u011f\u0131n\u0131n belirlenmedi\u011fi, genel ilke ve \u00e7er\u00e7evenin d\u00fczenlenmemesi nedeniyle idareye geni\u015f bir takdir yetkisinin tan\u0131nd\u0131\u011f\u0131, bu suretle hukuki belirlilik ile vergilerin ve idarenin kanunili\u011fi ilkelerinin ihlal edildi\u011fi, vergiler y\u00f6n\u00fcnden ge\u00e7mi\u015fe y\u00fcr\u00fcme yasa\u011f\u0131n\u0131n varl\u0131\u011f\u0131na ra\u011fmen kurallara konu istisnan\u0131n ge\u00e7mi\u015fe etkili oldu\u011fu, bu durumun uluslararas\u0131 s\u00f6zle\u015fmelerle 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., 65., 73., 87., 90., 123. ve 167. maddelerine ayk\u0131r\u0131 olduklar\u0131 ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
3. Anayasaya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
a. Ge\u00e7ici 14. Maddenin (2) ve (3) Numaral\u0131 F\u0131kralar\u0131nda ve (4) Numaral\u0131 F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d \u0130barelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015eeklinde De\u011fi\u015ftirilmesi<\/p>\n
66. 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan dava konusu \u201c\u202631\/12\/2023\u2026\u201d ibareleri 27\/12\/2023 tarihli ve 7491 say\u0131l\u0131 Kanun\u2019un 63. maddesiyle \u201c\u202630\/6\/2024\u2026\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
67. A\u00e7\u0131klanan nedenle an\u0131lan ibarelere ili\u015fkin konusu kalmayan iptal talepleri hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n
b. Ge\u00e7ici 14. Maddenin (4) Numaral\u0131 F\u0131kras\u0131n\u0131n De\u011fi\u015ftirilen \u0130kinci C\u00fcmlesi<\/p>\n
i. \u0130kinci C\u00fcmlede Yer Alan \u201c\u202631\/12\/2023\u2026\u201d \u0130baresi<\/p>\n
68. 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (4) numaral\u0131 f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan dava konusu \u201c\u202631\/12\/2023\u2026\u201d ibaresi 7491 say\u0131l\u0131 Kanun\u2019un 63. maddesiyle \u201c\u202630\/6\/2024\u2026\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
69. A\u00e7\u0131klanan nedenle an\u0131lan ibareye ili\u015fkin konusu kalmayan iptal talebi hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n
ii. \u0130kinci C\u00fcmlenin Kalan K\u0131sm\u0131<\/p>\n
70. Anayasa\u2019n\u0131n 73. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda verginin kanunili\u011fi ilkesi benimsenmi\u015ftir. Verginin kanunili\u011fi ilkesi, takdire dayal\u0131 keyf\u00ee uygulamalar\u0131 \u00f6nleyecek s\u0131n\u0131rlamalar\u0131n kanunda yer almas\u0131n\u0131 gerektirmekte ve vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ili\u015fkin d\u00fczenlemelerin konulmas\u0131, de\u011fi\u015ftirilmesi veya kald\u0131r\u0131lmas\u0131n\u0131n kanun ile yap\u0131lmas\u0131n\u0131 zorunlu k\u0131lmaktad\u0131r.<\/p>\n
71. Verginin kanunili\u011fi ilkesi vergilendirmeye ili\u015fkin istisna ve muafiyetleri de kapsamaktad\u0131r (AYM, E.2016\/1, K.2017\/81, 29\/3\/2017, \u00a7 5; E.2019\/55, K.2020\/44, 10\/9\/2020, \u00a7 16). Baz\u0131 ekonomik, sosyal veya mali politikalar\u0131n ger\u00e7ekle\u015fmesini sa\u011flamak amac\u0131yla, anayasal ilkelere ba\u011fl\u0131 kalmak ko\u015fuluyla mali y\u00fck\u00fcml\u00fcl\u00fcklerin kald\u0131r\u0131lmas\u0131 konusunda takdir yetkisi bulunan kanun koyucunun bu yetkisini birtak\u0131m ki\u015fi veya ki\u015fi gruplar\u0131na muafiyet tesis etmek veya verginin konusuna giren bir unsuru vergiden istisna tutmak yoluyla kullanmas\u0131 durumunda da, muafiyet veya istisna tan\u0131nan konular\u0131n, \u015fartlar\u0131n ve mali y\u00fck\u00fcml\u00fcl\u00fck \u00e7e\u015fitlerinin kanunilik ilkesi gere\u011fi kanunla d\u00fczenlenmesi gerekmektedir (AYM, E.2020\/15, K.2020\/78, 24\/12\/2020, \u00a7 12; E.2019\/32, K.2021\/54, 14\/7\/2021, \u00a7 6; E.2021\/14, K.2023\/173, 11\/10\/2023, \u00a7 15).<\/p>\n
72. Verginin kanunili\u011fi ilkesi uyar\u0131nca verginin konulmas\u0131, de\u011fi\u015ftirilmesi veya kald\u0131r\u0131lmas\u0131 ile vergilendirmeye ili\u015fkin istisna ve muafiyetlerin kanunla belirlenmesi gerekmekle birlikte Anayasa Mahkemesinin s\u0131k\u00e7a vurgulad\u0131\u011f\u0131 gibi kanunun \u015feklen var olmas\u0131 yeterli olmay\u0131p yasal kurallar\u0131n keyf\u00eeli\u011fe izin vermeyecek \u015fekilde belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir d\u00fczenlemeler niteli\u011finde olmas\u0131 gerekir.<\/p>\n
73. Anayasa\u2019n\u0131n 73. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ise \u201cVergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin muafl\u0131k, istisnalar ve indirimleriyle oranlar\u0131na ili\u015fkin h\u00fck\u00fcmlerinde kanunun belirtti\u011fi yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde de\u011fi\u015fiklik yapmak yetkisi Cumhurba\u015fkan\u0131na verilebilir.\u201d denilmi\u015ftir. An\u0131lan h\u00fck\u00fcm uyar\u0131nca Cumhurba\u015fkan\u0131na, ancak vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin muafl\u0131k, istisnalar ve indirimleriyle oranlar\u0131na ili\u015fkin h\u00fck\u00fcmlerinde de\u011fi\u015fiklik yapabilme yetkisi verilebilecektir.<\/p>\n
74. Anayasa\u2019da vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin muafl\u0131k, istisnalar ve indirimleriyle oranlar\u0131na ili\u015fkin h\u00fck\u00fcmlerinde de\u011fi\u015fiklik yapabilme yetkisinin Cumhurba\u015fkan\u0131na verilebilece\u011fi belirtilmekle birlikte bu yetkinin kullan\u0131labilece\u011fi alt ve \u00fcst s\u0131n\u0131rlar\u0131n da kanunda belirtilmesi zorunludur. Cumhurba\u015fkan\u0131n\u0131n bu s\u0131n\u0131rlar\u0131 a\u015facak bi\u00e7imde herhangi bir d\u00fczenleme getirebilmesi m\u00fcmk\u00fcn de\u011fildir. Bir ba\u015fka deyi\u015fle Cumhurba\u015fkan\u0131na verilen bu yetki ko\u015fullu ve s\u0131n\u0131rl\u0131 bir yetkidir. Vergilendirmede esas kural, vergilerin kanunla konulup kald\u0131r\u0131lmas\u0131 ve de\u011fi\u015ftirilmesi oldu\u011fundan verginin kanunili\u011fi ilkesinin zedelenmesine yol a\u00e7acak ve yasama yetkisinin y\u00fcr\u00fctme organ\u0131na devri sonucunu do\u011furacak \u015fekilde y\u00fcr\u00fctme organ\u0131na s\u0131n\u0131rs\u0131z bir yetki verilmesi kabul edilemez (AYM, E.2017\/117, K.2018\/28, 28\/2\/2018, \u00a7 9).<\/p>\n
75. Bunun yan\u0131 s\u0131ra vergilerin istisnalar\u0131na ili\u015fkin h\u00fck\u00fcmlerinde kanunun belirtti\u011fi yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde de\u011fi\u015fiklik yapma yetkisinin Cumhurba\u015fkan\u0131na verilebilece\u011fini \u00f6ng\u00f6ren anayasal h\u00fck\u00fcm vergi istisnalar\u0131n\u0131n s\u00fcrelerini de kapsamaktad\u0131r. Bir ba\u015fka deyi\u015fle Cumhurba\u015fkan\u0131na belirli bir s\u00fcre i\u00e7in \u00f6ng\u00f6r\u00fclen vergi istisnas\u0131n\u0131n s\u00fcresini kanunla belirlenen s\u0131n\u0131rlar i\u00e7inde uzatabilme yetkisinin verilmesi m\u00fcmk\u00fcnd\u00fcr (Benzer de\u011ferlendirme i\u00e7in bkz. AYM, E.2019\/93, K.2023\/87, 4\/5\/2023, \u00a7 214).<\/p>\n
76. Dava konusu kuralda Cumhurba\u015fkan\u0131n\u0131n bu istisnay\u0131 31\/12\/2023 tarihine kadar her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatmaya yetkili oldu\u011fu d\u00fczenlemesine yer verilmi\u015ftir. Kuralda yer alan \u201c\u202631\/12\/2023\u2026\u201d ibaresi 7491 say\u0131l\u0131 Kanun\u2019un 63. maddesi ile \u201c\u202630\/6\/2024\u2026\u201d olarak de\u011fi\u015ftirilmi\u015ftir. Buna g\u00f6re kuralla Cumhurba\u015fkan\u0131\u2019na tan\u0131nan vergi istisnas\u0131n\u0131n s\u00fcresini 30\/6\/2024 tarihine kadar uzatabilme yetkisinin verildi\u011fi g\u00f6r\u00fclmektedir. Di\u011fer yandan kuralda \u00f6ng\u00f6r\u00fclen yetki takdir\u00ee nitelikte oldu\u011fundan Cumhurba\u015fkan\u0131n\u0131n vergi istisnas\u0131n\u0131n s\u00fcresini uzatmamas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
77. Bu itibarla kuralda Cumhurba\u015fkan\u0131na tan\u0131nan yetkinin hangi tarihten itibaren kullan\u0131labilece\u011fi ve istisna s\u00fcresinin en ge\u00e7 hangi tarihe kadar uzat\u0131labilece\u011fi hususunun herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak d\u00fczenlendi\u011fi anla\u015f\u0131lmaktad\u0131r. Bu itibarla kuralla Cumhurba\u015fkan\u0131na tan\u0131nan, vergi istisnas\u0131n\u0131n s\u00fcresini uzatabilme yetkisinin s\u0131n\u0131rlar\u0131n\u0131n Kanun\u2019da belirlenmedi\u011fi s\u00f6ylenemez.<\/p>\n
78. Kuralda Cumhurba\u015fkan\u0131na tan\u0131nan bu maddede belirtilen istisna h\u00fckm\u00fcnden yararlan\u0131labilmesi amac\u0131yla yabanc\u0131 para hesaplar\u0131n\u0131n TL\u2019ye \u00e7evrilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrenin uzat\u0131lmas\u0131 yetkisinin yan\u0131 s\u0131ra bu istisnay\u0131 her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatma yetkisi de verilmi\u015ftir. Bir ba\u015fka deyi\u015fle Cumhurba\u015fkan\u0131, yabanc\u0131 para hesaplar\u0131n\u0131n TL\u2019ye \u00e7evrilmesi durumunda olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 de\u011ferlendirme kazan\u00e7lar\u0131 ile vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lara uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen kurumlar vergisi ve gelir vergisi istisnas\u0131n\u0131 her bir ge\u00e7ici vergi veya y\u0131ll\u0131k hesap d\u00f6nemleri sonu itibar\u0131yla kurumlar\u0131n bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar i\u00e7in ayr\u0131 ayr\u0131 veya birlikte uygulatma yetkisine sahiptir.<\/p>\n
79. Buna g\u00f6re kural kapsam\u0131nda Cumhurba\u015fkan\u0131na tan\u0131nan yetkinin genel \u00e7er\u00e7evesinin \u00e7izildi\u011fi, temel ilke ve esaslar\u0131n belirlendi\u011fi g\u00f6zetildi\u011finde belirli ve \u00f6ng\u00f6r\u00fclebilir nitelikte oldu\u011fu anla\u015f\u0131lan kural\u0131n vergilerin kanunili\u011fi ilkesine ayk\u0131r\u0131 bir y\u00f6n\u00fc bulunmad\u0131\u011f\u0131 gibi kural Anayasa\u2019n\u0131n 73. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan ve vergilerin istisnalar\u0131na ili\u015fkin h\u00fck\u00fcmlerde kanunun belirtti\u011fi yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde ancak Cumhurba\u015fkan\u0131na de\u011fi\u015fiklik yapma yetkisinin verilebilece\u011fini \u00f6ng\u00f6ren anayasal ilkeyle de \u00e7eli\u015fmemektedir.<\/p>\n
80. A\u00e7\u0131klanan nedenlerle kural, Anayasa’n\u0131n 73. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi 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 73. maddesi 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 Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 5., 6., 7., 10., 13., 35., 48., 65., 87., 90., 123. ve 167. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
c. Ge\u00e7ici 14. Maddenin (5) Numaral\u0131 F\u0131kras\u0131nda Yer Alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d \u0130baresinin \u201c…31\/12\/2023 tarihine…\u201d \u015eeklinde De\u011fi\u015ftirilmesi<\/p>\n
81. 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (5) numaral\u0131 f\u0131kras\u0131nda yer alan dava konusu kuralda yer alan \u201c\u202631\/12\/2023\u2026\u201d ibaresi 7491 say\u0131l\u0131 Kanun\u2019un 63. maddesiyle \u201c\u202630\/6\/2024\u2026\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
82. A\u00e7\u0131klanan nedenle konusu kalmayan an\u0131lan ibareye ili\u015fkin iptal talebi hakk\u0131nda karar verilmesine yer olmad\u0131\u011f\u0131na karar vermek gerekir.<\/p>\n
\u00e7. Ge\u00e7ici 14. Maddenin (7) Numaral\u0131 F\u0131kras\u0131nda Yer Alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d \u0130baresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015eeklinde De\u011fi\u015ftirilmesi<\/p>\n
83. Anayasa Mahkemesi 23\/1\/2024 tarihli ve E.2022\/34, K.2024\/16 say\u0131l\u0131 karar\u0131nda 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin d\u00f6n\u00fc\u015f\u00fcm kuru veya d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden TL\u2019ye \u00e7evrilen hesaplarla ilgili olarak kurumlar vergisi m\u00fckellefleri ile bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin yararlanabilece\u011fi vergi istisnas\u0131na ili\u015fkin an\u0131lan maddenin (1) numaral\u0131 f\u0131kras\u0131 ile (2) ve (3) numaral\u0131 f\u0131kralar\u0131n\u0131n ilgili k\u0131s\u0131mlar\u0131n\u0131n kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131, kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ve hukuki g\u00fcvenlik ilkelerine ayk\u0131r\u0131 bir y\u00f6nlerinin bulunmad\u0131\u011f\u0131, kamu yarar\u0131 amac\u0131na y\u00f6nelik olduklar\u0131, e\u015fitlik ve anayasal vergilendirme ilkeleriyle de \u00e7eli\u015fmedikleri gerek\u00e7esiyle an\u0131lan k\u0131s\u0131mlar\u0131n Anayasa\u2019n\u0131n 2., 10. ve 73. maddelerine ayk\u0131r\u0131 olmad\u0131\u011f\u0131na h\u00fckmetmi\u015f ve iptal talebinin reddine karar vermi\u015ftir (bkz. an\u0131lan karar \u00a7\u00a7 26-50).<\/p>\n
84. An\u0131lan kararda ilk olarak kurallarda vergi istisnas\u0131n\u0131n kapsam\u0131n\u0131n, \u015fartlar\u0131n\u0131n, istisnadan yararlan\u0131labilecek d\u00f6nem ve tutar\u0131n herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak belirlendi\u011fi g\u00f6zetildi\u011finde kurallar\u0131n kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131 tespit edilmi\u015ftir (bkz.\u00a7 31).<\/p>\n
85. Kararda ayr\u0131ca kurallar\u0131n vergi istisnas\u0131 \u00f6ng\u00f6rmek suretiyle vergi m\u00fckellefleri lehine bir durum yaratt\u0131\u011f\u0131 ve m\u00fckelleflerin vergisel y\u00fck\u00fcml\u00fcl\u00fcklerinde herhangi bir olumsuzlu\u011fa neden olmad\u0131\u011f\u0131 g\u00f6zetildi\u011finde kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ve hukuki g\u00fcvenlik ilkelerine ayk\u0131r\u0131 bir y\u00f6n\u00fcn\u00fcn de bulunmad\u0131\u011f\u0131 belirtilmi\u015ftir (bkz. \u00a7 32).<\/p>\n
86. \u00d6te yandan kurallarla i\u015fletmelerin 31\/12\/2021 tarihi itibar\u0131yla bilan\u00e7olar\u0131nda yer alan d\u00f6viz tevdiat veya kat\u0131l\u0131m hesaplar\u0131 ile alt\u0131na dayal\u0131 mevduat veya kat\u0131l\u0131m hesaplar\u0131n\u0131 veya bu tarihten sonra i\u015flenmi\u015f ve hurda alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda a\u00e7\u0131lacak alt\u0131na dayal\u0131 mevduat veya kat\u0131l\u0131m hesaplar\u0131n\u0131 TL mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru veya fiyat\u0131 \u00fczerinden TL\u2019ye \u00e7evirmeleri durumunda kurumlar vergisi ve gelir vergisi istisnas\u0131ndan yararlanmalar\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, dolay\u0131s\u0131yla kurallarla bankac\u0131l\u0131k sistemindeki toplam mevduat ve kat\u0131l\u0131m fonu b\u00fcy\u00fckl\u00fc\u011f\u00fc i\u00e7inde TL\u2019nin pay\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131n ve bu suretle finansal istikrar\u0131n sa\u011flanmas\u0131n\u0131n hedeflendi\u011finin anla\u015f\u0131ld\u0131\u011f\u0131 bu itibarla kurallar\u0131n kamu yarar\u0131 d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7 g\u00fctt\u00fc\u011f\u00fcn\u00fcn s\u00f6ylenemeyece\u011fi ifade edilmi\u015ftir (AYM, E.2022\/34, K.2024\/62, 23\/1\/2024, \u00a7 43).<\/p>\n
87. Bunun yan\u0131 s\u0131ra kurallarla ihdas edilen vergi istisnas\u0131n\u0131n, para politikas\u0131n\u0131 destekleyici bir maliye politikas\u0131 arac\u0131 oldu\u011fu, s\u00f6z konusu para politikas\u0131 i\u015fletmelerin fonlar\u0131n\u0131 finansal sistem i\u00e7inde TL\u2019de tutmalar\u0131n\u0131 te\u015fvik etmeyi ama\u00e7lad\u0131\u011f\u0131, dolay\u0131s\u0131yla istisnan\u0131n sadece d\u00f6viz tevdiat hesab\u0131 veya d\u00f6viz cinsinden kat\u0131l\u0131m hesab\u0131 bulunan m\u00fckellefleri kapsamas\u0131n\u0131n do\u011fal oldu\u011fu, bu nedenle kanun koyucu taraf\u0131ndan yap\u0131lan ayr\u0131m\u0131n nesnel ve makul bir temele dayand\u0131\u011f\u0131, ayr\u0131ca s\u00f6z konusu vergi istisnan\u0131n \u015fartlar\u0131 da g\u00f6zetildi\u011finde vergi m\u00fckellefleri aras\u0131nda vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bak\u0131m\u0131ndan yap\u0131lan ayr\u0131m\u0131n \u00f6l\u00e7\u00fcs\u00fcz bir y\u00f6n\u00fcn\u00fcn bulunmad\u0131\u011f\u0131 belirtilmi\u015f, bu nedenle kurallar\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r (AYM, E.2022\/34, K.2024\/62, 23\/1\/2024, \u00a7\u00a7 48-49).<\/p>\n
88. Di\u011fer taraftan kamu harcamalar\u0131n\u0131n finansman\u0131n\u0131n sa\u011flanmas\u0131nda en \u00f6nemli unsurlardan biri olan vergilerin ayn\u0131 zamanda etkin bir maliye politikas\u0131 arac\u0131 olup kanun koyucunun istisna ve muafiyet gibi birtak\u0131m vergisel ara\u00e7lar\u0131 kullanarak \u00fclke ekonomisi \u00fczerinde do\u011frudan etki edecek \u00f6nlemler alabilece\u011fi, kanun koyucu taraf\u0131ndan bu kapsamda an\u0131lan tarih itibariyle bilan\u00e7olar\u0131nda yer alan yabanc\u0131 para ve alt\u0131n hesab\u0131n\u0131 belirli bir tarihe kadar TL\u2019ye \u00e7eviren m\u00fckelleflere kurumlar ve gelir vergisi istisnas\u0131 uygulanmas\u0131n\u0131 \u00f6ng\u00f6ren kurallarda anayasal vergilendirme ilkelerine ayk\u0131r\u0131 bir y\u00f6n\u00fcn de bulunmad\u0131\u011f\u0131 sonucuna var\u0131lm\u0131\u015ft\u0131r (AYM, E.2022\/34, K.2024\/62, 23\/1\/2024, \u00a7 39).<\/p>\n
89. Dava konusu kural bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan karar\u0131ndan ayr\u0131lmay\u0131 gerektiren bir durum bulunmamaktad\u0131r.<\/p>\n
90. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 2., 10. ve 73. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi gerekir.<\/p>\n
Kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 5., 6., 7., 13., 35., 48., 65., 87., 90., 123. ve 167. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
\u00c7. Kanun\u2019un 48. Maddesinin (1) Numaral\u0131 F\u0131kras\u0131n\u0131n (c) Bendinde Yer Alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
91. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (7) numaral\u0131 f\u0131kras\u0131nda d\u00fczenlenen vergi istisnas\u0131n\u0131n 26\/5\/2022 tarihinden itibaren uygulanaca\u011f\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesinin s\u00f6z konusu istisnan\u0131n ge\u00e7mi\u015fe etkili bir \u015fekilde uygulanmas\u0131 sonucunu do\u011furdu\u011fu, bu durumun kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ilkesiyle ba\u011fda\u015fmad\u0131\u011f\u0131 gibi hukuki belirlilik, vergilerin ve idarenin kanunili\u011fi ilkelerini de ihlal etti\u011fi, bu durumun kuvvetler ayr\u0131l\u0131\u011f\u0131 ve hi\u00e7bir organ\u0131n kayna\u011f\u0131n\u0131 Anayasa\u2019dan almayan bir devlet yetkisini kullanamayaca\u011f\u0131na ili\u015fkin anayasal ilkelerle de \u00e7eli\u015fti\u011fi belirtilerek kural\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 73. 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
92. 7420 say\u0131l\u0131 Kanun\u2019un 48. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (7) numaral\u0131 f\u0131kras\u0131nda de\u011fi\u015fiklik yapan h\u00fckm\u00fcn 26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde, di\u011fer h\u00fck\u00fcmlerinin ise yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi \u00f6ng\u00f6r\u00fclmektedir. An\u0131lan bentte yer alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
93. Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devletinin \u00f6n ko\u015fullar\u0131 aras\u0131nda yer alan hukuki g\u00fcvenlik ilkesi kanunlar\u0131n geriye y\u00fcr\u00fct\u00fclmemesini de zorunlu k\u0131lar. Daha \u00f6nce tesis edilmi\u015f bulunan i\u015flemlerin do\u011furdu\u011fu hukuki sonu\u00e7lar\u0131 ortadan kald\u0131racak \u015fekilde yasama tasarrufunda bulunulmas\u0131, hukuki g\u00fcvenlik ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturur. Kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ilkesi uyar\u0131nca kanunlar, kamu yarar\u0131 ve kamu d\u00fczeninin gerektirmesi, kazan\u0131lm\u0131\u015f haklar\u0131n korunmas\u0131, mali haklar\u0131n iyile\u015ftirilmesi gibi ayr\u0131ks\u0131 durumlar d\u0131\u015f\u0131nda ilke olarak y\u00fcr\u00fcrl\u00fck tarihlerinden sonraki olay, i\u015flem ve eylemlere uygulanmak \u00fczere \u00e7\u0131kar\u0131l\u0131r (AYM, E.2018\/103, K.2019\/4, 13\/2\/2019, \u00a7 15).<\/p>\n
94. 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesi suretiyle bu maddenin (1), (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda \u00f6ng\u00f6r\u00fclen istisna h\u00fckm\u00fcn\u00fcn yan\u0131 s\u0131ra (4) numaral\u0131 f\u0131kras\u0131nda yer alan istisna h\u00fckm\u00fcnden de ayn\u0131 \u015fartlarla ge\u00e7erli olmak \u00fczere bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin yararlanmas\u0131 sa\u011flanm\u0131\u015f, dava konusu kuralla ise an\u0131lan maddenin (7) numaral\u0131 f\u0131kras\u0131nda de\u011fi\u015fiklik yapan h\u00fckm\u00fcn 26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re vergi istisnas\u0131n\u0131n kapsam\u0131n\u0131n, \u015fartlar\u0131n\u0131n, istisnadan yararlan\u0131labilecek d\u00f6nem ve tutar ile vergi istisnas\u0131ndan hangi tarihten itibaren yararlan\u0131labilece\u011fi hususunun herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak belirlendi\u011fi g\u00f6zetildi\u011finde kural\u0131n kanunilik \u015fart\u0131n\u0131 ta\u015f\u0131d\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
95. \u00d6te yandan maddenin (4) numaral\u0131 f\u0131kras\u0131 26\/5\/2022 tarihinde kabul edilmi\u015f ve kurumlar vergisi m\u00fckellefleri a\u00e7\u0131s\u0131ndan bu tarihten itibaren kurumlar\u0131n 31\/3\/2022 tarihli bilan\u00e7olarda yer alan yabanc\u0131 paralar\u0131n maddede \u00f6ng\u00f6r\u00fclen tarihlere kadar TL\u2019ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi durumunda, bu kapsamda a\u00e7\u0131lacak mevduata tahakkuk ettirilecek faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar\u0131n\u0131n kurumlar vergisinden m\u00fcstesna oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f, ba\u015fka bir deyi\u015fle kurumlar vergisi m\u00fckellefleri 26\/5\/2022 tarihinden itibaren s\u00f6z konusu istisnadan yararlanmaya ba\u015flam\u0131\u015flard\u0131r. Kuralla (7) numaral\u0131 f\u0131krada de\u011fi\u015fiklik yapan h\u00fckm\u00fcn 26\/5\/2022 tarihinden itibaren uygulanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclmek suretiyle bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin de s\u00f6z konusu vergi istisnas\u0131ndan kurumlar vergisi m\u00fckellefleriyle ayn\u0131 tarihten itibaren yararlanmalar\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
96. Bu itibarla kuralla (4) numaral\u0131 f\u0131krada \u00f6ng\u00f6r\u00fclen vergi istisnas\u0131ndan bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinin 26\/5\/2022 tarihinden itibaren yararlanabilecekleri \u00f6ng\u00f6r\u00fclmek suretiyle vergi m\u00fckellefleri lehine bir durum yarat\u0131ld\u0131\u011f\u0131 ve vergi m\u00fckelleflerinin vergisel y\u00fck\u00fcml\u00fcl\u00fcklerinde herhangi bir olumsuzlu\u011fa neden olunmad\u0131\u011f\u0131 g\u00f6zetildi\u011finde kural\u0131n kanunlar\u0131n geriye y\u00fcr\u00fcmezli\u011fi ve hukuki g\u00fcvenlik ilkelerine ayk\u0131r\u0131 bir y\u00f6n\u00fcn\u00fcn bulunmad\u0131\u011f\u0131 gibi verginin kanunili\u011fi ilkesine de ayk\u0131r\u0131l\u0131k ta\u015f\u0131mad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
97. A\u00e7\u0131klanan nedenlerle kural, Anayasa’n\u0131n 2. ve 73. maddelerine 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. Y\u00dcR\u00dcRL\u00dc\u011e\u00dcN DURDURULMASI TALEB\u0130<\/p>\n
98. 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
3\/11\/2022 tarihli ve 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 1. 10. maddesiyle 12\/3\/1982 tarihli ve 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen ikinci c\u00fcmlede yer alan \u201c…veya i\u015ftiraki \u015firketler…\u201d ibaresine,<\/p>\n
2. 12. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 17. maddeye,<\/p>\n
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. 23. maddesiyle 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ge\u00e7ici 14. maddesinin;<\/p>\n
a. (4) numaral\u0131 f\u0131kras\u0131n\u0131n de\u011fi\u015ftirilen ikinci c\u00fcmlesinin \u201c…31\/12\/2023\u2026\u201d ibaresi d\u0131\u015f\u0131nda kalan k\u0131sm\u0131na,<\/p>\n
b. (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesine,<\/p>\n
2. 48. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d ibaresine,<\/p>\n
y\u00f6nelik iptal talepleri 5\/11\/2024 tarihli ve E.2023\/9, K.2024\/183 say\u0131l\u0131 kararla reddedildi\u011finden bu ibareye, k\u0131sma ve de\u011fi\u015fikli\u011fe ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 taleplerinin REDD\u0130NE,<\/p>\n
C. 23. maddesiyle 5520 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 14. maddesinin;<\/p>\n
1. (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibarelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesine,<\/p>\n
2. (4) numaral\u0131 f\u0131kras\u0131n\u0131n de\u011fi\u015ftirilen ikinci c\u00fcmlesinde yer alan \u201c…31\/12\/2023…\u201d ibaresine,<\/p>\n
3. (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibaresinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesine,<\/p>\n
y\u00f6nelik iptal talepleri hakk\u0131nda 5\/11\/2024 tarihli ve E.2023\/9, K.2024\/183 say\u0131l\u0131 kararla karar verilmesine yer olmad\u0131\u011f\u0131na karar verildi\u011finden bu ibareye ve de\u011fi\u015fikliklere ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talepleri 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
3\/11\/2022 tarihli ve 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 10. maddesiyle 12\/3\/1982 tarihli ve 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen ikinci c\u00fcmlede yer alan \u201c…veya i\u015ftiraki \u015firketler…\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Basri BA\u011eCI\u2019n\u0131n kar\u015f\u0131oyu ve OY\u00c7OKLU\u011eUYLA,<\/p>\n
B. 12. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 17. maddenin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
C. 23. maddesiyle 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ge\u00e7ici 14. maddesinin;<\/p>\n
1. (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibarelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesine ili\u015fkin iptal talepleri hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
2. (4) numaral\u0131 f\u0131kras\u0131n\u0131n;<\/p>\n
a. De\u011fi\u015ftirilen ikinci c\u00fcmlesinde yer alan \u201c…31\/12\/2023\u2026\u201d ibaresine ili\u015fkin iptal talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
b. De\u011fi\u015ftirilen ikinci c\u00fcmlesinin 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
3. (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibaresinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesine ili\u015fkin iptal talebi hakk\u0131nda KARAR VER\u0130LMES\u0130NE YER OLMADI\u011eINA OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
4. (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
\u00c7. 48. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/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
Kar\u015f\u0131 Oy<\/p>\n
1. \u00c7o\u011funluk taraf\u0131ndan 7420 say\u0131l\u0131 Kanunun 10. maddesiyle 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen ikinci c\u00fcmlesindeki \u201c\u2026veya i\u015ftiraki \u015firketler\u2026\u201d ibaresinin iptaline karar verilmi\u015ftir.<\/p>\n
2. \u0130ptal gerek\u00e7esi olarak; s\u00f6z konusu yerlerin buralar\u0131 i\u015fletmeye istekli olan \u00fc\u00e7\u00fcnc\u00fc ki\u015filere s\u00fcrece kat\u0131lma imk\u00e2n\u0131 verilmeden, gereken rekabet ortam\u0131 olu\u015fturulmadan ve ger\u00e7ek de\u011ferleri \u00fczerinden de\u011ferlendirilmelerine olanak sa\u011flanmadan m\u00fcnhas\u0131ran Bakanl\u0131k D\u00f6ner Sermaye \u0130\u015fletmesi Merkez M\u00fcd\u00fcrl\u00fc\u011f\u00fc veya i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilmesine imk\u00e2n tan\u0131nmas\u0131n\u0131n Anayasa\u2019n\u0131n e\u015fitlik ve s\u00f6zle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc d\u00fczenleyen maddelerine ayk\u0131r\u0131 oldu\u011fu ifade edilmi\u015ftir.<\/p>\n
3. Bakanl\u0131k D\u00f6ner Sermaye \u0130\u015fletmesine i\u015fletim hakk\u0131 verilen yerler 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin birinci ve ikinci f\u0131kralar\u0131nda belirtildi\u011fi gibi devletin h\u00fck\u00fcm ve tasarrufunda bulunan yerlerden turizm amac\u0131yla kullan\u0131lmas\u0131 uygun olan ve Bakanl\u0131\u011f\u0131n ayn\u0131 Kanunun 9. maddesi gere\u011fince alt yap\u0131 yat\u0131r\u0131mlar\u0131n\u0131 bizzat yapt\u0131\u011f\u0131 yerlerdir.<\/p>\n
4. Devletin h\u00fck\u00fcm ve tasarrufunda olan ve Bakanl\u0131k\u00e7a imar \u0131slah ve alt yap\u0131 yat\u0131r\u0131m\u0131 yap\u0131lan bu yerlerin halka a\u00e7\u0131k g\u00fcn\u00fc birlik tesis olarak bizzat merkezi idareye ait D\u00f6ner Sermaye \u0130\u015fletmesi veya i\u015ftiraki \u015firketler taraf\u0131ndan i\u015fletilmesinin s\u00f6z konusu yerlerin konumu itibariyle e\u015fitlik kar\u015f\u0131la\u015ft\u0131rmas\u0131 yap\u0131lmas\u0131na uygun yerler olmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
5. Di\u011fer taraftan iptal edilen d\u00fczenleme Devletin faaliyet alan\u0131nda tekelle\u015fmesini sa\u011flayan bir d\u00fczenleme de de\u011fildir. \u00d6zel i\u015fletmeler bu alanda faaliyetlerine serbest bir \u015fekilde devam edebilmektedir.<\/p>\n
6. Dahas\u0131 Anayasa\u2019n\u0131n 167. maddesinin birinci f\u0131kras\u0131nda Devletin mal ve hizmet piyasalar\u0131n\u0131n sa\u011fl\u0131kl\u0131 ve d\u00fczenli bir \u015fekilde i\u015flemesini sa\u011flayacak tedbirler almaya dair pozitif bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc de bulunmakta olup, s\u00f6z konusu d\u00fczenleme bu amaca da hizmet etmektedir.<\/p>\n
7. Bu gerek\u00e7elerle d\u00fczenlemenin Anayasaya ayk\u0131r\u0131 olmad\u0131\u011f\u0131n\u0131 ve iptal talebinin reddi gerekti\u011fini d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcm\u00fczden aksi y\u00f6ndeki \u00e7o\u011funluk gerek\u00e7esine i\u015ftirak edilmemi\u015ftir.<\/p>\n
Ba\u015fkanvekili<\/p>\n
Basri BA\u011eCI<\/p>\n
\u200bAnayasa Mahkemesi’nin 5\/11\/2024 tarihli, 2023\/9 esas – 2024\/183 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\/9 Karar Say\u0131s\u0131 : 2024\/183 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 Engin ALTAY, \u00d6zg\u00fcr \u00d6ZEL, Engin \u00d6ZKO\u00c7 ile birlikte 132 milletvekili \u0130PTAL DAVASININ KONUSU: 3\/11\/2022 tarihli ve 7420 say\u0131l\u0131 Gelir Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un; A. 10. maddesiyle 12\/3\/1982 tarihli ve 2634 say\u0131l\u0131 Turizmi Te\u015fvik Kanunu\u2019nun 6. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na eklenen ikinci c\u00fcmlede yer alan \u201c…veya i\u015ftiraki \u015firketler…\u201d ibaresinin, B. 12. maddesiyle 2634 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 17. maddenin, C. 23. maddesiyle 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun ge\u00e7ici 14. maddesinin; 1. (2) ve (3) numaral\u0131 f\u0131kralar\u0131nda ve (4) numaral\u0131 f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibarelerinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesinin, 2. (4) numaral\u0131 f\u0131kras\u0131n\u0131n de\u011fi\u015ftirilen ikinci c\u00fcmlesinin, 3. (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…2022 y\u0131l\u0131 sonuna…\u201d ibaresinin \u201c…31\/12\/2023 tarihine…\u201d \u015feklinde de\u011fi\u015ftirilmesinin, 4. (7) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c…ve \u00fc\u00e7\u00fcnc\u00fc…\u201d ibaresinin \u201c…, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc…\u201d \u015feklinde de\u011fi\u015ftirilmesinin, \u00c7. 48. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c…26\/5\/2022 tarihinden itibaren uygulanmak \u00fczere…\u201d ibaresinin, Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 3., 5., 6., 7., 10., 12., 13., 14., …<\/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-24643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n