ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
\u00a0<\/p>\n
Esas Say\u0131s\u0131 : 2021\/106<\/p>\n
Karar Say\u0131s\u0131 : 2024\/101<\/p>\n
Karar Tarihi : 9\/5\/2024<\/p>\n
R.G.Tarih-Say\u0131 : 22\/10\/2024-32700<\/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: 18\/7\/2021 tarihli ve 7333 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 1. 3. maddesiyle 20\/2\/1930 tarihli ve 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un yeniden d\u00fczenlenen 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn,<\/p>\n
2. 4. maddesiyle 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019nun 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d ibaresinin,<\/p>\n
3. 11. maddesiyle 12\/4\/1991 tarihli ve 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu\u2019nun ge\u00e7ici 19. maddesinde yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibaresinin \u201c\u2026d\u00f6rt y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
4. 16. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 85. maddenin;<\/p>\n
a. Birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d ibaresinin,<\/p>\n
b. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibarelerinin,<\/p>\n
c. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d ibaresinin,<\/p>\n
\u00e7. Dokuzuncu f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d ibaresinin,<\/p>\n
5. 20. maddesiyle 25\/7\/2018 tarihli ve 7145 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un ge\u00e7ici 1. maddesinin (1) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibaresinin \u201c\u2026alt\u0131 y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
6. 21. maddesiyle 16\/4\/2020 tarihli ve 7244 say\u0131l\u0131 Yeni Koronavir\u00fcs (Covid-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendinin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d ibaresinin \u201c\u2026alt\u0131 ay\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
7. 23. maddesiyle 27\/6\/1989 tarihli ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname\u2019nin ge\u00e7ici 35. maddesinin (A), (B), (C), (\u00c7), (D) ve (G) f\u0131kralar\u0131nda yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibarelerinin \u201c\u2026d\u00f6rt y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
Anayasa\u2019n\u0131n Ba\u015flang\u0131\u00e7 k\u0131sm\u0131 ile 2., 6., 7., 9., 12., 13., 15., 17., 19., 20., 22., 23., 35., 36., 38., 48., 49., 60., 65., 70., 73., 118., 125., 128., 129., 153., 169. ve 171. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na,<\/p>\n
B. 1. 11., 20. ve 23. maddelerinin iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmalar\u0131na karar verilmesi talebiyle a\u00e7\u0131lan davan\u0131n 7145 say\u0131l\u0131 Kanun\u2019un baz\u0131 h\u00fck\u00fcmlerinin iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na karar verilmesi talebiyle a\u00e7\u0131lan E.2018\/137,<\/p>\n
2. 21. maddesinin iptaline ve y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131na karar verilmesi talebiyle a\u00e7\u0131lan davan\u0131n 7244 say\u0131l\u0131 Kanun\u2019un baz\u0131 h\u00fck\u00fcmlerinin iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na karar verilmesi talebiyle a\u00e7\u0131lan E.2020\/56,<\/p>\n
say\u0131l\u0131 dava ile birle\u015ftirilmesine,<\/p>\n
karar verilmesi talebidir.<\/p>\n
I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130<\/p>\n
Kanun\u2019un iptali talep edilen kurallar\u0131n da yer ald\u0131\u011f\u0131;<\/p>\n
A. 3. maddesiyle 1567 say\u0131l\u0131 Kanun\u2019un yeniden d\u00fczenlenen 4. maddesi \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cMadde 4 \u2013 (M\u00fclga:24\/12\/2008-5827\/2 md.) (Yeniden D\u00fczenleme:18\/7\/2021-7333\/3 md.) <\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131; bu Kanuna dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik, tebli\u011f ve di\u011fer genel ve d\u00fczenleyici i\u015flemler uyar\u0131nca ba\u015fvurusu al\u0131nacak, d\u00fczenlenecek veya onaylanacak her t\u00fcrl\u00fc izin veya belge ile Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin sistem kullan\u0131c\u0131lar\u0131na sunumu kapsam\u0131nda, her bir ba\u015fvuru, izin, belge veya sistem sunumu i\u00e7in bir mali y\u0131l i\u00e7erisinde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret almaya yetkilidir. Bu tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununa g\u00f6re tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulan\u0131r.\u201d<\/p>\n
B. 4. maddesiyle 6831 say\u0131l\u0131 Kanun\u2019un 17. maddesinin ibarenin eklendi\u011fi \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201c(De\u011fi\u015fik \u00fc\u00e7\u00fcnc\u00fc f\u0131kra: 22\/5\/1987 – 3373\/7 md.; \u0130ptal: Ana. Mah.nin 17\/12\/2002 tarihli ve E.:2000\/75, K.:2002\/200 say\u0131l\u0131 Karar\u0131 ile; Yeniden d\u00fczenleme: 17\/6\/2004-5192\/1 md.) (De\u011fi\u015fik birinci c\u00fcmle: 25\/6\/2010-6001\/33 md.) Savunma, ula\u015f\u0131m, enerji, haberle\u015fme, su, at\u0131k su, petrol, do\u011falgaz, hava ayr\u0131\u015ft\u0131rma, altyap\u0131, kat\u0131 at\u0131k bertaraf ve d\u00fczenli depolama tesislerinin; baraj, g\u00f6let, sokak hayvanlar\u0131 bak\u0131mevi ve mezarl\u0131klar\u0131n; Devlete ait sa\u011fl\u0131k, e\u011fitim, ve spor tesisleri ve bunlarla ilgili her t\u00fcrl\u00fc yer ve binan\u0131n Devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131nda kamu yarar\u0131 ve zaruret olmas\u0131 halinde, ger\u00e7ek ve t\u00fczel ki\u015filere bedeli mukabilinde \u00c7evre ve Orman Bakanl\u0131\u011f\u0131nca izin verilebilir. Devlet\u00e7e yap\u0131lan ve\/veya i\u015fletilenlerden bedel al\u0131nmaz. Bu izin s\u00fcresi k\u0131rkdokuz y\u0131l\u0131 ge\u00e7emez. Bu alanlarda Devlet\u00e7e yap\u0131lanlar\u0131n d\u0131\u015f\u0131ndaki her t\u00fcrl\u00fc bina ve tesisler iznin sona ermesi halinde eksiksiz ve bedelsiz olarak Orman Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn tasarrufuna ge\u00e7er. S\u00f6z konusu tesisler Orman Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc veya \u00c7evre ve Orman Bakanl\u0131\u011f\u0131 ihtiyac\u0131nda kullan\u0131labilir veya kiraya verilmek suretiyle de\u011ferlendirilebilir. \u0130zin ama\u00e7 ve \u015fartlar\u0131na uygun olarak faaliyet g\u00f6steren hak sahiplerinin izin s\u00fcreleri; yer, bina ve tesislerin rayi\u00e7 de\u011feri \u00fczerinden belirlenecek y\u0131ll\u0131k bedelle doksandokuz y\u0131la kadar uzat\u0131labilir. Bu durumda devir i\u015flemleri uzatma s\u00fcresi sonunda yap\u0131l\u0131r. Verilen izinler ama\u00e7 d\u0131\u015f\u0131nda kullan\u0131lamaz.\u201d<\/p>\n
C. 11. maddesiyle 3713 say\u0131l\u0131 Kanun\u2019un ibare de\u011fi\u015fikli\u011fi yap\u0131lan ge\u00e7ici 19. maddesi \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGe\u00e7ici Madde 19- (Ek: 25\/7\/2018-7145\/13 md.)<\/p>\n
Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nun \u0130kinci Kitap D\u00f6rd\u00fcnc\u00fc K\u0131s\u0131m D\u00f6rd\u00fcnc\u00fc, Be\u015finci, Alt\u0131nc\u0131 ve Yedinci B\u00f6l\u00fcm\u00fcnde tan\u0131mlanan su\u00e7lar ile 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu kapsam\u0131na giren su\u00e7lar veya \u00f6rg\u00fct faaliyeti \u00e7er\u00e7evesinde i\u015flenen su\u00e7lar bak\u0131m\u0131ndan:<\/p>\n
a) G\u00f6zalt\u0131 s\u00fcresi, yakalama yerine en yak\u0131n h\u00e2kim veya mahkemeye g\u00f6nderilmesi i\u00e7in zorunlu s\u00fcre hari\u00e7, yakalama an\u0131ndan itibaren k\u0131rk sekiz saati, toplu olarak i\u015flenen su\u00e7larda d\u00f6rt g\u00fcn\u00fc ge\u00e7emez. Delillerin toplanmas\u0131ndaki g\u00fc\u00e7l\u00fck veya dosyan\u0131n kapsaml\u0131 olmas\u0131 nedeniyle g\u00f6zalt\u0131 s\u00fcresi, birinci c\u00fcmlede belirtilen s\u00fcrelerle ba\u011fl\u0131 kalmak kayd\u0131yla, en fazla iki defa uzat\u0131labilir. G\u00f6zalt\u0131 s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin karar, Cumhuriyet savc\u0131s\u0131n\u0131n istemi \u00fczerine yakalanan ki\u015fi dinlenilmek suretiyle h\u00e2kim taraf\u0131ndan verilir. Yakalama emri \u00fczerine yakalanan ki\u015fi hakk\u0131nda da bu bent h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n
b) \u015e\u00fcphelinin ayn\u0131 olayla ilgili olarak yeniden ifadesinin al\u0131nmas\u0131 ihtiyac\u0131 ortaya \u00e7\u0131kt\u0131\u011f\u0131nda bu i\u015flem, Cumhuriyet savc\u0131s\u0131 veya Cumhuriyet savc\u0131s\u0131n\u0131n yaz\u0131l\u0131 emri \u00fczerine kolluk taraf\u0131ndan yap\u0131labilir.<\/p>\n
c) (\u0130ptal: Anayasa Mahkemesi\u2019nin 30\/6\/2022 tarihli ve E.: 2018\/137, K.: 2022\/86 say\u0131l\u0131 Karar\u0131 ile.)\u201d<\/p>\n
\u00c7. 16. maddesiyle 5510 say\u0131l\u0131 Kanun\u2019a eklenen ge\u00e7ici 85. madde \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGE\u00c7\u0130C\u0130 MADDE 85 \u2013 (Ek:18\/7\/2021-7333\/16 md.)<\/p>\n
4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce;<\/p>\n
a) 2020 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde prime esas g\u00fcnl\u00fck kazanc\u0131 147 T\u00fcrk liras\u0131 ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7memek \u00fczere, 2021 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n
b) 2021 y\u0131l\u0131 i\u00e7inde ilk defa bu Kanun kapsam\u0131na al\u0131nan i\u015fyerlerinden bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n
2021 y\u0131l\u0131 Ocak il\u00e2 Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in g\u00fcnl\u00fck 2,50 T\u00fcrk liras\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilir ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r. Ancak (a) bendinde belirtilen prime esas g\u00fcnl\u00fck kazan\u00e7 tutar\u0131 6356 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uyar\u0131nca toplu i\u015f s\u00f6zle\u015fmesine tabi \u00f6zel sekt\u00f6r i\u015fverenlerine ait i\u015fyerleri i\u00e7in 294 T\u00fcrk liras\u0131 olarak esas al\u0131n\u0131r.<\/p>\n
Bu madde kapsam\u0131nda destekten yararlan\u0131lacak ayda\/d\u00f6nemde, 2020 y\u0131l\u0131 Ocak il\u00e2 Aral\u0131k aylar\u0131\/d\u00f6neminde ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi ile 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda uzun vadeli sigorta kollar\u0131ndan en az sigortal\u0131 bildirimi yap\u0131lan aydaki\/d\u00f6nemdeki sigortal\u0131 say\u0131s\u0131n\u0131n alt\u0131nda bildirimde bulunulmas\u0131 h\u00e2linde bu madde h\u00fck\u00fcmleri uygulanmaz.<\/p>\n
Mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad ve unvan alt\u0131nda ya da bir i\u015f birimi olarak a\u00e7\u0131lmas\u0131 veya y\u00f6netim ve kontrol\u00fc elinde bulunduracak \u015fekilde do\u011frudan veya dolayl\u0131 ortakl\u0131k ili\u015fkisi bulunan \u015firketler aras\u0131nda istihdam\u0131n kayd\u0131r\u0131lmas\u0131, \u015fah\u0131s i\u015fletmelerinde i\u015fletme sahipli\u011finin de\u011fi\u015ftirilmesi gibi \u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden \u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar, gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131n\u0131r ve bu i\u015fyerleri hakk\u0131nda bu madde h\u00fck\u00fcmleri uygulanmaz. Ancak, ilgili ayda 2021 y\u0131l\u0131na ait ayl\u0131k br\u00fct asgari \u00fccretin onda birini ge\u00e7meyecek tutarda eksik prime esas kazan\u00e7 bildirimi yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti durumunda Kurumca yap\u0131lacak ihtar \u00fczerine on be\u015f g\u00fcnl\u00fck s\u00fcre i\u00e7inde s\u00f6z konusu eksikli\u011fi gideren i\u015fyerleri hakk\u0131nda bu madde h\u00fck\u00fcmleri uygulanmaya devam eder.<\/p>\n
\u0130\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili 2021 y\u0131l\u0131 Ocak il\u00e2 Aral\u0131k aylar\u0131na\/d\u00f6nemine ait ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcresi i\u00e7erisinde vermedi\u011fi, sigorta primlerini yasal s\u00fcresinde \u00f6demedi\u011fi, denetim ve kontrolle g\u00f6revli memurlarca yap\u0131lan soru\u015fturma ve incelemelerde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 durumlar\u0131n\u0131n tespit edilmesi, Kuruma prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmas\u0131 h\u00e2llerinde bu maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine ili\u015fkin h\u00fck\u00fcmler uygulanmaz. Ancak Kuruma olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re tecil ve taksitlendiren i\u015fverenler bu tecil ve taksitlendirme devam etti\u011fi s\u00fcrece an\u0131lan f\u0131kra h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r. Bu maddenin uygulanmas\u0131nda bu Kanunun ek 14 \u00fcnc\u00fc maddesi h\u00fck\u00fcmleri uygulanmaz.<\/p>\n
Birinci f\u0131kran\u0131n (a) bendinin uygulanmas\u0131nda, bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na ili\u015fkin olarak ayl\u0131k prim ve hizmet belgesi veya muhtasar ve prim hizmet beyannamesi verilmemi\u015f olmas\u0131 h\u00e2linde bildirim yap\u0131lm\u0131\u015f takip eden ilk aya ili\u015fkin ayl\u0131k prim ve hizmet belgesindeki veya muhtasar ve prim hizmet beyannamesindeki bildirimler esas al\u0131n\u0131r. 2020 y\u0131l\u0131ndan \u00f6nce bu Kanun kapsam\u0131na al\u0131nm\u0131\u015f ancak 2020 y\u0131l\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmam\u0131\u015f i\u015fyerleri hakk\u0131nda birinci f\u0131kran\u0131n (b) bendi h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n
Sigortal\u0131 ve i\u015fveren hisselerine ait sigorta primlerinin Devlet taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131 durumlarda i\u015fverenin \u00f6deyece\u011fi sigorta priminin \u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanacak tutardan az olmas\u0131 h\u00e2linde sadece sigorta prim borcu kadar mahsup i\u015flemi yap\u0131l\u0131r.<\/p>\n
3213 say\u0131l\u0131 Kanunun ek 9 uncu maddesi uyar\u0131nca \u00fccretleri asgar\u00ee \u00fccretin iki kat\u0131ndan az olamayaca\u011f\u0131 h\u00fckme ba\u011flanan \u201cLinyit\u201d ve \u201cTa\u015fk\u00f6m\u00fcr\u00fc\u201d \u00e7\u0131kar\u0131lan i\u015fyerlerinde yer alt\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in birinci f\u0131kran\u0131n uygulanmas\u0131nda (a) bendi uyar\u0131nca belirlenecek g\u00fcnl\u00fck kazan\u00e7 392 T\u00fcrk liras\u0131 olarak ve 2020 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n y\u00fczde 50\u2019sini ge\u00e7memek \u00fczere, 2021 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/p>\n
Bu madde h\u00fck\u00fcmleri, 5018 say\u0131l\u0131 Kanuna ekli (I) say\u0131l\u0131 cetvelde say\u0131lan kamu idarelerine ait kadro ve pozisyonlarda 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in uygulanmaz.<\/p>\n
4734 say\u0131l\u0131 Kanunun 2 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (c) ve (d) bentlerinde say\u0131lan idareler taraf\u0131ndan ilgili mevzuat\u0131 uyar\u0131nca yap\u0131lan ve s\u00f6zle\u015fmesinde fiyat fark\u0131 \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclen hizmet al\u0131mlar\u0131nda, ihale dok\u00fcman\u0131nda personel say\u0131s\u0131n\u0131n belirlendi\u011fi ve haftal\u0131k \u00e7al\u0131\u015fma saatinin tamam\u0131n\u0131n idarede kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u015f\u00e7ilikler i\u00e7in birinci f\u0131kra uyar\u0131nca \u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan kar\u015f\u0131lanacak tutarlar bu idarelerce i\u015fverenlerin hak edi\u015finden kesilir.<\/p>\n
2021 y\u0131l\u0131 Ocak il\u00e2 Aral\u0131k aylar\u0131na\/d\u00f6nemine ili\u015fkin yasal s\u00fcresi d\u0131\u015f\u0131nda Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya Hazine ve Maliye Bakanl\u0131\u011f\u0131na verilecek muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar i\u00e7in bu madde h\u00fck\u00fcmleri uygulanmaz.<\/p>\n
Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 ve T\u00fcrkiye \u0130\u015f Kurumunun g\u00f6r\u00fc\u015fleri al\u0131nmak suretiyle Kurum taraf\u0131ndan belirlenir.\u201d<\/p>\n
D. 20. maddesiyle 7145 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 1. maddesinin ibare de\u011fi\u015fikli\u011fi yap\u0131lan (1) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201c(1) 10\/11\/2016 tarihli ve 6758 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Baz\u0131 D\u00fczenlemeler Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin De\u011fi\u015ftirilerek Kabul Edilmesine Dair Kanunun 19 uncu maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca Tasarruf Mevduat\u0131 Sigorta Fonunun kayy\u0131m olarak atanmas\u0131na ili\u015fkin h\u00fck\u00fcm, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren alt\u0131 y\u0131l s\u00fcreyle uygulan\u0131r.\u201d<\/p>\n
E. 21. maddesiyle 7244 say\u0131l\u0131 Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n ibare de\u011fi\u015fikli\u011fi yap\u0131lan ilgili k\u0131sm\u0131 \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cS\u00fcre uzat\u0131m\u0131, toplant\u0131 erteleme ve uzaktan \u00e7al\u0131\u015fma<\/p>\n
MADDE 2 \u2013 (1) Yeni koronavir\u00fcs (Covid-19) salg\u0131n\u0131 kaynakl\u0131 zorlay\u0131c\u0131 sebep gerek\u00e7esiyle;<\/p>\n
\u2026<\/p>\n
d) 24\/4\/1969 tarihli ve 1163 say\u0131l\u0131 Kooperatifler Kanunu kapsam\u0131ndaki genel kurul toplant\u0131lar\u0131 31\/7\/2020 tarihine kadar ertelenir. Bu s\u00fcre, ilgili Bakan taraf\u0131ndan \u00fc\u00e7er ayl\u0131k s\u00fcrelerle \u00fc\u00e7 defaya kadar uzat\u0131labilir. Ertelenen genel kurul toplant\u0131lar\u0131, ertelemenin sona erdi\u011fi tarihten itibaren alt\u0131 ay i\u00e7inde yap\u0131l\u0131r. Mevcut organlar\u0131n g\u00f6rev, yetki ve sorumluluklar\u0131 erteleme s\u00fcresi sonras\u0131nda yap\u0131lacak ilk genel kurula kadar devam eder.<\/p>\n
\u2026\u201d<\/p>\n
F. 23. maddesiyle 375 say\u0131l\u0131 KHK\u2019n\u0131n (A), (B), (C), (\u00c7), (D) ve (G) f\u0131kralar\u0131nda ibare de\u011fi\u015fiklikleri yap\u0131lan ge\u00e7ici 35. maddesi \u015f\u00f6yledir:<\/p>\n
\u00a0\u201cGe\u00e7ici Madde 35- (Ek: 25\/7\/2018-7145\/26 md.)<\/p>\n
A) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; ter\u00f6r \u00f6rg\u00fctlerine veya Mill\u00ee G\u00fcvenlik Kurulunca Devletin mill\u00ee g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirilen Anayasa Mahkemesi \u00fcyeleri hakk\u0131nda Anayasa Mahkemesi Genel Kurulunun salt \u00e7o\u011funlu\u011funca; Yarg\u0131tay daire ba\u015fkan\u0131 ve \u00fcyeleri hakk\u0131nda Yarg\u0131tay Birinci Ba\u015fkanl\u0131k Kurulunca; Dan\u0131\u015ftay daire ba\u015fkan\u0131 ve \u00fcyeleri hakk\u0131nda Dan\u0131\u015ftay Ba\u015fkanl\u0131k Kurulunca; h\u00e2kim ve savc\u0131lar hakk\u0131nda H\u00e2kimler ve Savc\u0131lar Kurulu Genel Kurulunca, askeri h\u00e2kimler hakk\u0131nda Milli Savunma Bakan\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda, Milli Savunma Bakan\u0131 taraf\u0131ndan birinci s\u0131n\u0131f askeri h\u00e2kimler aras\u0131ndan se\u00e7ilecek iki askeri h\u00e2kimden olu\u015fan komisyonca ve Say\u0131\u015ftay meslek mensuplar\u0131 hakk\u0131nda Say\u0131\u015ftay Ba\u015fkan\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda, ba\u015fkan yard\u0131mc\u0131lar\u0131 ile Say\u0131\u015ftay Ba\u015fkan\u0131 taraf\u0131ndan belirlenecek bir daire ba\u015fkan\u0131 ve bir \u00fcyeden olu\u015fan komisyonca meslekte kalmalar\u0131n\u0131n uygun olmad\u0131\u011f\u0131na ve meslekten \u00e7\u0131kar\u0131lmalar\u0131na karar verilir. Bu kararlar, Resm\u00ee Gazetede yay\u0131mlan\u0131r ve yay\u0131m\u0131 tarihinde ilgililere tebli\u011f edilmi\u015f say\u0131l\u0131r. Meslekten \u00e7\u0131karma kararlar\u0131na kar\u015f\u0131 ilgili kanunlarda yer alan h\u00fck\u00fcmler uyar\u0131nca itiraz edilmesi veya yeniden inceleme talebinde bulunulmas\u0131 \u00fczerine verilen kararlar da Resm\u00ee Gazetede yay\u0131mlan\u0131r ve yay\u0131m\u0131 tarihinde ilgililere tebli\u011f edilmi\u015f say\u0131l\u0131r. Bu ki\u015filer hakk\u0131nda al\u0131nan kararlar on be\u015f g\u00fcn i\u00e7inde Devlet Personel Ba\u015fkanl\u0131\u011f\u0131na bildirilir. G\u00f6revden uzakla\u015ft\u0131r\u0131lanlar veya g\u00f6revlerine son verilenlerin silah ruhsatlar\u0131 ve pasaportlar\u0131 iptal edilir ve bu ki\u015filer oturduklar\u0131 kamu konutlar\u0131ndan veya vak\u0131f lojmanlar\u0131ndan on be\u015f g\u00fcn i\u00e7inde tahliye edilir.<\/p>\n
Bu f\u0131kran\u0131n birinci paragraf\u0131 uyar\u0131nca g\u00f6revine son verilenler hakk\u0131nda bu maddenin (B) f\u0131kras\u0131n\u0131n ikinci paragraf\u0131 h\u00fck\u00fcmleri uygulan\u0131r. Ayr\u0131ca askeri h\u00e2kimlerin askeri r\u00fctbeleri, mahk\u00fbmiyet karar\u0131 aranmaks\u0131z\u0131n al\u0131n\u0131r.<\/p>\n
B) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; ter\u00f6r \u00f6rg\u00fctlerine veya Mill\u00ee G\u00fcvenlik Kurulunca Devletin mill\u00ee g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirilen;<\/p>\n
1) 27\/7\/1967 tarihli ve 926 say\u0131l\u0131 T\u00fcrk Sil\u00e2hl\u0131 Kuvvetleri Personel Kanununa tabi personel Milli Savunma Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
2) 18\/3\/1986 tarihli ve 3269 say\u0131l\u0131 Uzman Erba\u015f Kanununa tabi personelden T\u00fcrk Silahl\u0131 Kuvvetlerinde istihdam edilenler Milli Savunma Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
3) 13\/6\/2001 tarihli ve 4678 say\u0131l\u0131 T\u00fcrk Sil\u00e2hl\u0131 Kuvvetlerinde \u0130stihdam Edilecek S\u00f6zle\u015fmeli Subay ve Astsubaylar Hakk\u0131nda Kanuna tabi personelden T\u00fcrk Silahl\u0131 Kuvvetlerinde istihdam edilenler Milli Savunma Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
4) 10\/3\/2011 tarihli ve 6191 say\u0131l\u0131 S\u00f6zle\u015fmeli Erba\u015f ve Er Kanununa tabi personelden T\u00fcrk Silahl\u0131 Kuvvetlerinde istihdam edilenler Milli Savunma Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
5) Milli Savunma Bakan\u0131na ba\u011fl\u0131 personel Milli Savunma Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
6) Jandarma Genel Komutanl\u0131\u011f\u0131, Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131 ve Emniyet Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc personeli \u0130\u00e7i\u015fleri Bakan\u0131n\u0131n onay\u0131 ile kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
7) 11\/10\/1983 tarihli ve 2914 say\u0131l\u0131 Y\u00fcksek\u00f6\u011fretim Personel Kanununa tabi personel, Y\u00fcksek\u00f6\u011fretim Kurulu Ba\u015fkan\u0131n\u0131n teklifi \u00fczerine Y\u00fcksek\u00f6\u011fretim Kurulunun karar\u0131yla; y\u00fcksek\u00f6\u011fretim kurumlar\u0131 ile y\u00fcksek\u00f6\u011fretim \u00fcst kurulu\u015flar\u0131ndaki 657 say\u0131l\u0131 Kanuna tabi personel ise y\u00fcksek\u00f6\u011fretim kurumlar\u0131 ile y\u00fcksek\u00f6\u011fretim \u00fcst kurulu\u015flar\u0131n\u0131n en \u00fcst y\u00f6neticisinin teklifi \u00fczerine, y\u00fcksek\u00f6\u011fretim kurumlar\u0131nda \u00fcniversite y\u00f6netim kurulunun, y\u00fcksek\u00f6\u011fretim \u00fcst kurulu\u015flar\u0131nda ise Y\u00fcksek\u00f6\u011fretim Kurulunun karar\u0131yla kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
8) Mahalli idareler personeli, valinin ba\u015fkanl\u0131\u011f\u0131nda toplanan ve vali taraf\u0131ndan belirlenen kurulun teklifi \u00fczerine \u0130\u00e7i\u015fleri Bakan\u0131n\u0131n onay\u0131yla kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
9) 657 say\u0131l\u0131 Kanuna ve di\u011fer mevzuata tabi her t\u00fcrl\u00fc kadro, pozisyon ve stat\u00fcde (i\u015f\u00e7i d\u00e2hil) istihdam edilen personel, ilgili kurum veya kurulu\u015fun en \u00fcst y\u00f6neticisi ba\u015fkanl\u0131\u011f\u0131nda ba\u011fl\u0131, ilgili veya ili\u015fkili olunan bakan taraf\u0131ndan olu\u015fturulan kurulun teklifi \u00fczerine ilgili bakan onay\u0131yla kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r. Bu maddenin (A) f\u0131kras\u0131nda belirtilenlerin i\u015flemleri ise s\u00f6z konusu f\u0131kradaki usule g\u00f6re yap\u0131l\u0131r.<\/p>\n
10) Bir bakanl\u0131\u011fa ba\u011fl\u0131, ilgili veya ili\u015fkili olmayan di\u011fer kurumlarda her t\u00fcrl\u00fc kadro, pozisyon ve stat\u00fcde (i\u015f\u00e7i d\u00e2hil) istihdam edilen personel, birim amirinin teklifi \u00fczerine atamaya yetkili amirin onay\u0131yla kamu g\u00f6revinden \u00e7\u0131kar\u0131l\u0131r.<\/p>\n
Bu f\u0131kran\u0131n birinci paragraf\u0131 uyar\u0131nca g\u00f6revine son verilenler bir daha kamu hizmetinde istihdam edilemez, do\u011frudan veya dolayl\u0131 olarak g\u00f6revlendirilemez; g\u00f6revinden \u00e7\u0131kar\u0131lanlar\u0131n uhdelerinde bulunan her t\u00fcrl\u00fc m\u00fctevelli heyet, kurul, komisyon, y\u00f6netim kurulu, denetim kurulu, tasfiye kurulu \u00fcyeli\u011fi ve sair g\u00f6revleri de sona ermi\u015f say\u0131l\u0131r. Birinci paragraf uyar\u0131nca T\u00fcrk Silahl\u0131 Kuvvetleri, Jandarma Genel Komutanl\u0131\u011f\u0131, Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131 ve Emniyet Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden \u00e7\u0131kar\u0131lanlar\u0131n, mahkeme karar\u0131 aranmaks\u0131z\u0131n, karar tarihinden ge\u00e7erli olmak \u00fczere r\u00fctbe ve memuriyetleri geri al\u0131n\u0131r, bu ki\u015filer yeniden kamu g\u00f6revlerine kabul edilmez ve on be\u015f g\u00fcn i\u00e7inde Devlet Personel Ba\u015fkanl\u0131\u011f\u0131na bildirilir. Bu paragrafta say\u0131lan g\u00f6revleri y\u00fcr\u00fctmekle birlikte kamu g\u00f6revlisi s\u0131fat\u0131n\u0131 ta\u015f\u0131mayanlar hakk\u0131nda da bu paragraf h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n
Bu f\u0131kraya g\u00f6re g\u00f6revlerine son verilenlerin silah ruhsatlar\u0131, gemi adaml\u0131\u011f\u0131na ili\u015fkin belgeleri ve pilot lisanslar\u0131 iptal edilir ve bu ki\u015filer oturduklar\u0131 kamu konutlar\u0131ndan veya vak\u0131f lojmanlar\u0131ndan on be\u015f g\u00fcn i\u00e7inde tahliye edilir. Bu ki\u015filer \u00f6zel g\u00fcvenlik \u015firketlerinin kurucusu, orta\u011f\u0131 ve \u00e7al\u0131\u015fan\u0131 olamaz.<\/p>\n
Bu f\u0131krada \u00f6ng\u00f6r\u00fclen usuller uyar\u0131nca, ter\u00f6r \u00f6rg\u00fctlerine veya Mill\u00ee G\u00fcvenlik Kurulunca Devletin mill\u00ee g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirilerek idari i\u015flem tesis edilmek suretiyle kamu g\u00f6revinden \u00e7\u0131kar\u0131lanlar\u0131n itirazlar\u0131 \u00fczerine yap\u0131lacak de\u011ferlendirme sonucunda g\u00f6revlerine iadesine ili\u015fkin i\u015flemler ayn\u0131 usullerle yap\u0131l\u0131r. Bu kapsamda g\u00f6revine iade edilenlere kamu g\u00f6revinden \u00e7\u0131kar\u0131ld\u0131klar\u0131 tarihten g\u00f6reve ba\u015flad\u0131klar\u0131 tarihe kadar ge\u00e7en s\u00fcreye tekab\u00fcl eden mali ve sosyal haklar\u0131 \u00f6denir. Bu ki\u015filer, kamu g\u00f6revinden \u00e7\u0131kar\u0131lmalar\u0131ndan dolay\u0131 herhangi bir tazminat talebinde bulunamaz. Bu personelin g\u00f6revlerine iadesi, kamu g\u00f6revinden \u00e7\u0131kar\u0131ld\u0131klar\u0131 tarihte bulunduklar\u0131 y\u00f6neticilik g\u00f6revi d\u0131\u015f\u0131nda \u00f6\u011frenim durumlar\u0131 ve kazan\u0131lm\u0131\u015f hak ayl\u0131k derecelerine uygun kadro ve pozisyonlara atanmak suretiyle de yerine getirilebilir.<\/p>\n
C) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; haklar\u0131nda (A) ve (B) f\u0131kralar\u0131 uyar\u0131nca idari i\u015flem tesis edilenler ile ayn\u0131 gerek\u00e7eyle haklar\u0131nda su\u00e7 soru\u015fturmas\u0131 veya kovu\u015fturmas\u0131 y\u00fcr\u00fct\u00fclenler, i\u015flemi yapan kurum ve kurulu\u015flarca ilgili pasaport birimine derh\u00e2l bildirilir. Bu bildirim \u00fczerine ilgili pasaport birimlerince pasaportlar iptal edilebilir. \u0130lgili pasaport birimine isimleri bildirilen ki\u015filerin e\u015flerine ait pasaportlar da genel g\u00fcvenlik a\u00e7\u0131s\u0131ndan mahzurlu g\u00f6r\u00fclmesi h\u00e2linde ayn\u0131 tarihte \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131nca iptal edilebilir.<\/p>\n
\u00c7) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; ter\u00f6r \u00f6rg\u00fctlerine veya Mill\u00ee G\u00fcvenlik Kurulunca Devletin mill\u00ee g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 nedeniyle hakk\u0131nda inceleme ve soru\u015fturma y\u00fcr\u00fct\u00fclen ki\u015filer ile bunlar\u0131n e\u015f ve \u00e7ocuklar\u0131na ili\u015fkin olarak yetkili kurul, komisyon ve di\u011fer mercilerce ihtiya\u00e7 duyulan, 19\/10\/2005 tarihli ve 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca m\u00fc\u015fteri s\u0131rr\u0131 kapsam\u0131nda kabul edilenler hari\u00e7, telekom\u00fcnikasyon yoluyla ileti\u015fimin tespiti de d\u00e2hil olmak \u00fczere her t\u00fcrl\u00fc bilgi ve belge, kamu ve \u00f6zel t\u00fcm kurum ve kurulu\u015flarca vakit ge\u00e7irilmeksizin verilir.<\/p>\n
Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; kamu kurum ve kurulu\u015flar\u0131n\u0131n personeline ve bunlar\u0131n e\u015f ve \u00e7ocuklar\u0131na ait olup Tasarruf Mevduat\u0131 Sigorta Fonuna devredilen ve faaliyet izni kald\u0131r\u0131lan Asya Kat\u0131l\u0131m Bankas\u0131 A.\u015e.\u2019de veya bu Bankayla ilgili olarak Tasarruf Mevduat\u0131 Sigorta Fonunda, Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunda ya da Mal\u00ee Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131nda bulunan her t\u00fcrl\u00fc bilgi, bu personelin \u00e7al\u0131\u015ft\u0131\u011f\u0131 kurum ve kurulu\u015flarca talepte bulunulmas\u0131 durumunda gecikmeksizin verilir ve bu i\u015flemlere ili\u015fkin olarak 5411 say\u0131l\u0131 Kanunun 73 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan s\u0131n\u0131rlama uygulanmaz.<\/p>\n
D) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle;<\/p>\n
1) T\u00fcrk Silahl\u0131 Kuvvetlerinden emekliye sevk edilen, kendi iste\u011fiyle emekli olan, 31\/1\/2013 tarihli ve 6413 say\u0131l\u0131 T\u00fcrk Silahl\u0131 Kuvvetleri Disiplin Kanunu h\u00fck\u00fcmlerine g\u00f6re Silahl\u0131 Kuvvetlerden ay\u0131rma cezas\u0131 alan, Devlet memurlu\u011fundan \u00e7\u0131kar\u0131lan, s\u00f6zle\u015fmeleri feshedilen, m\u00fcstafi say\u0131lan veya istifa eden subay, s\u00f6zle\u015fmeli subay, astsubay, s\u00f6zle\u015fmeli astsubay, Devlet memuru, i\u015f\u00e7i, uzman erba\u015f, s\u00f6zle\u015fmeli erba\u015f ve erler ile 926 say\u0131l\u0131 Kanunun ge\u00e7ici 32 nci maddesi kapsam\u0131nda haklar\u0131nda i\u015flem tesis edilenlerden,<\/p>\n
2) Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131ndan emekliye sevk edilen, kendi iste\u011fiyle emekli olan, ili\u015fi\u011fi kesilen, disiplin h\u00fck\u00fcmlerine g\u00f6re meslekten veya Devlet memurlu\u011fundan \u00e7\u0131kar\u0131lan, s\u00f6zle\u015fmeleri feshedilen, m\u00fcstafi say\u0131lan, istifa eden veya \u00e7ekilmi\u015f say\u0131lan subay, s\u00f6zle\u015fmeli subay, astsubay, s\u00f6zle\u015fmeli astsubay, uzman jandarma, Devlet memuru, i\u015f\u00e7i, uzman erba\u015f, s\u00f6zle\u015fmeli erba\u015f ve erlerden,<\/p>\n
3) 4\/6\/1937 tarihli ve 3201 say\u0131l\u0131 Emniyet Te\u015fkilat Kanununun 55 inci maddesinin ondokuzuncu ve yirminci f\u0131kralar\u0131 ile ge\u00e7ici 27 nci maddesi uyar\u0131nca resen emekliye sevk edilen, kendi iste\u011fiyle emekli olan veya disiplin h\u00fck\u00fcmlerine g\u00f6re meslekten veya Devlet memurlu\u011fundan \u00e7\u0131kar\u0131lanlar ile m\u00fcstafi say\u0131lanlardan,<\/p>\n
ter\u00f6r \u00f6rg\u00fctlerine veya Milli G\u00fcvenlik Kurulunca Devletin milli g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirilenlerin r\u00fctbeleri ilgili bakan\u0131n onay\u0131yla al\u0131n\u0131r. Bu ki\u015filer g\u00f6rev yapt\u0131klar\u0131 te\u015fkilata ve kamu g\u00f6revine yeniden kabul edilmez, do\u011frudan veya dolayl\u0131 g\u00f6revlendirilemez ve bu ki\u015filer on be\u015f g\u00fcn i\u00e7inde Devlet Personel Ba\u015fkanl\u0131\u011f\u0131na bildirilir. Ayr\u0131ca bunlar uhdelerinde ta\u015f\u0131m\u0131\u015f olduklar\u0131 mesleki unvanlar\u0131 ve s\u0131fatlar\u0131n\u0131 kullanamaz ve bu unvan ve s\u0131fatlar\u0131na ba\u011fl\u0131 olarak sa\u011flanan haklardan yararlanamaz. Bu ki\u015filerin uhdelerinde bulunan her t\u00fcrl\u00fc m\u00fctevelli heyet, kurul, komisyon, y\u00f6netim kurulu, denetim kurulu, tasfiye kurulu \u00fcyeli\u011fi ve sair g\u00f6revleri de sona ermi\u015f say\u0131l\u0131r. Bunlar\u0131n silah ruhsatlar\u0131, emekli kimlikleri, gemi adaml\u0131\u011f\u0131na ili\u015fkin belgeleri, pilot lisanslar\u0131 ve ilgili pasaport birimlerince pasaportlar\u0131 iptal edilir. Bu ki\u015filer \u00f6zel g\u00fcvenlik \u015firketlerinin kurucusu, orta\u011f\u0131 ve \u00e7al\u0131\u015fan\u0131 olamaz.<\/p>\n
\u2026<\/p>\n
E) Bu maddenin (A), (B) ve (D) f\u0131kralar\u0131 uyar\u0131nca haklar\u0131nda i\u015flem tesis edilenler uhdelerinde ta\u015f\u0131m\u0131\u015f olduklar\u0131 b\u00fcy\u00fckel\u00e7i, vali gibi unvanlar\u0131 ve y\u00fcksek mahkeme ba\u015fkan ve \u00fcyeli\u011fi, m\u00fcste\u015far, h\u00e2kim, savc\u0131, kaymakam ve benzeri meslek adlar\u0131n\u0131 ve s\u0131fatlar\u0131n\u0131 kullanamaz ve bu unvan, s\u0131fat ve meslek adlar\u0131na ba\u011fl\u0131 olarak sa\u011flanan haklardan yararlanamaz.<\/p>\n
F) Bu maddenin (A), (B) ve (D) f\u0131kralar\u0131 kapsam\u0131ndaki g\u00f6revler yerine getirilirken g\u00f6revin niteli\u011finden do\u011fan veya g\u00f6revle ilgili olmak \u015fart\u0131yla g\u00f6revin ifas\u0131 s\u0131ras\u0131nda i\u015flendi\u011fi iddia olunan su\u00e7lardan dolay\u0131 kamu g\u00f6revlileri hakk\u0131nda adli ve idari soru\u015fturma ve kovu\u015fturma yap\u0131lmas\u0131 ilgisine g\u00f6re ilgili bakan, Cumhurba\u015fkan\u0131 veya yetkilendirece\u011fi Cumhurba\u015fkan\u0131 yard\u0131mc\u0131s\u0131n\u0131n iznine tabidir.<\/p>\n
G) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren d\u00f6rt y\u0131l s\u00fcreyle; ter\u00f6r \u00f6rg\u00fctlerine veya Milli G\u00fcvenlik Kurulunca Devletin milli g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu de\u011ferlendirildi\u011fi i\u00e7in g\u00f6revden uzakla\u015ft\u0131r\u0131lanlar veya a\u00e7\u0131\u011fa al\u0131nanlar hakk\u0131nda ilgili mevzuatta yer alan;<\/p>\n
a) Soru\u015fturmaya ba\u015flama s\u00fcresi uygulanmaz.<\/p>\n
b) Disiplin soru\u015fturmas\u0131 sebebiyle g\u00f6revden uzakla\u015ft\u0131rma s\u00fcreleri bir y\u0131l olarak uygulan\u0131r ve bu s\u00fcre ilgisine g\u00f6re ilgili bakan, H\u00e2kimler ve Savc\u0131lar Kurulu, Y\u00fcksek\u00f6\u011fretim Kurulu veya ilgili kurul onay\u0131yla bir y\u0131la kadar uzat\u0131labilir.<\/p>\n
c) Adli soru\u015fturma ve kovu\u015fturma sebebiyle g\u00f6revden uzakla\u015ft\u0131rma veya a\u00e7\u0131\u011fa alma i\u015flemlerinde de\u011ferlendirme s\u00fcreleri uygulanmaz.<\/p>\n
Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ter\u00f6r \u00f6rg\u00fctlerine veya Mill\u00ee G\u00fcvenlik Kurulunca Devletin mill\u00ee g\u00fcvenli\u011fine kar\u015f\u0131 faaliyette bulundu\u011funa karar verilen yap\u0131, olu\u015fum veya gruplara \u00fcyeli\u011fi, mensubiyeti veya iltisak\u0131 yahut bunlarla irtibat\u0131 oldu\u011fu gerek\u00e7esiyle haklar\u0131nda g\u00f6revden uzakla\u015ft\u0131rma veya a\u00e7\u0131\u011fa al\u0131nma i\u015flemi tesis edilen ve ilgili mevzuat\u0131nda yer alan s\u00fcreleri dolan kamu g\u00f6revlilerinin durumu, i\u015flemi tesis eden makamca en ge\u00e7 \u00fc\u00e7 ay i\u00e7inde g\u00f6zden ge\u00e7irilir ve yeniden bu f\u0131kra h\u00fck\u00fcmlerine g\u00f6re karar verilir. Karar verilinceye kadar, herhangi bir i\u015fleme gerek kalmaks\u0131z\u0131n g\u00f6revden uzakla\u015ft\u0131rma veya a\u00e7\u0131\u011fa al\u0131nma tedbirlerinin uygulanmas\u0131na devam olunur.<\/p>\n
Bu maddenin (A) ve (B) f\u0131kralar\u0131 uyar\u0131nca haklar\u0131nda i\u015flem tesis edilecek olanlara yedi g\u00fcnden az olmamak \u00fczere ilgili kurum taraf\u0131ndan uygun vas\u0131talarla savunma hakk\u0131 verilir. Verilen s\u00fcre i\u00e7inde savunmas\u0131n\u0131 yapmayanlar, savunma hakk\u0131ndan vazge\u00e7mi\u015f say\u0131l\u0131r.\u201d<\/p>\n
II. \u0130LK \u0130NCELEME<\/p>\n
1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri gere\u011fince Z\u00fcht\u00fc ARSLAN, Hasan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, Engin YILDIRIM, Hicabi DURSUN, Celal M\u00fcmtaz AKINCI, 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 ve \u0130rfan F\u0130DAN\u2019\u0131n kat\u0131l\u0131mlar\u0131yla 13\/10\/2021 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. AYIRMA VE B\u0130RLE\u015eT\u0130RME KARARI<\/p>\n
2. 18\/7\/2021 tarihli ve 7333 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 1. 11. maddesiyle 12\/4\/1991 tarihli ve 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu\u2019nun ge\u00e7ici 19. maddesinde yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibaresinin \u201c\u2026d\u00f6rt y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
2. 20. maddesiyle 25\/7\/2018 tarihli ve 7145 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un ge\u00e7ici 1. maddesinin (1) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibaresinin \u201c\u2026alt\u0131 y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
3. 23. maddesiyle 27\/6\/1989 tarihli ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname\u2019nin ge\u00e7ici 35. maddesinin (A), (B), (C), (\u00c7), (D) ve (G) f\u0131kralar\u0131nda yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibarelerinin \u201c\u2026d\u00f6rt y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin,<\/p>\n
iptallerine ve y\u00fcr\u00fcrl\u00fcklerinin durdurulmas\u0131na ili\u015fkin davan\u0131n E.2021\/106 say\u0131l\u0131 dosyadan ayr\u0131lmas\u0131na ve aralar\u0131ndaki hukuki irtibat nedeniyle E.2018\/137 say\u0131l\u0131 dava ile B\u0130RLE\u015eT\u0130R\u0130LMES\u0130NE, esas incelemenin E.2018\/137 say\u0131l\u0131 dosya \u00fczerinden y\u00fcr\u00fct\u00fclmesine,<\/p>\n
B. 21. maddesiyle 16\/4\/2020 tarihli ve 7244 say\u0131l\u0131 Yeni Koronavir\u00fcs (COVID-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendinin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d ibaresinin \u201c\u2026alt\u0131 ay\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin iptaline ve y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fcn durdurulmas\u0131na karar verilmesi talebiyle a\u00e7\u0131lan davan\u0131n E.2020\/56 say\u0131l\u0131 dava ile birle\u015ftirilmesi talebinin REDD\u0130NE,<\/p>\n
13\/10\/2021 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
IV. ESASIN \u0130NCELENMES\u0130<\/p>\n
3. Dava dilek\u00e7esi ve ekleri, Raport\u00f6r Fatih TORUN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, dava konusu kanun h\u00fck\u00fcmleri, dayan\u0131lan ve ilgili g\u00f6r\u00fclen Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
A. Kanun\u2019un 3. Maddesiyle 1567 Say\u0131l\u0131 Kanun\u2019un Yeniden D\u00fczenlenen 4. Maddesinin Birinci F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d B\u00f6l\u00fcm\u00fcn\u00fcn \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
4. 1567 say\u0131l\u0131 Kanun\u2019un 1. maddesinde kambiyo, nukut, esham ve tahvilat al\u0131m ve sat\u0131m\u0131n\u0131n ve bunlar ile k\u0131ymetli madenler ve k\u0131ymetli ta\u015flarla bunlardan mamul veya bunlar\u0131 i\u00e7eren her t\u00fcr e\u015fya ve k\u0131ymetlerin ve ticari senetlerle tediyeyi temine yarayan her t\u00fcrl\u00fc ara\u00e7 ve belgelerin \u00fclkeden ihrac\u0131 veya \u00fclkeye ithalinin tanzim ve tahdidine ve T\u00fcrk paras\u0131n\u0131n k\u0131ymetinin korunmas\u0131 kapsam\u0131nda kararlar almaya Cumhurba\u015fkan\u0131n\u0131n yetkili oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
5. Buna g\u00f6re T\u00fcrk paras\u0131n\u0131n k\u0131ymetini korumak amac\u0131yla, T\u00fcrk paras\u0131n\u0131n yabanc\u0131 paralar kar\u015f\u0131s\u0131ndaki de\u011ferinin belirlenmesine, d\u00f6viz ve d\u00f6vizi temsil eden belgelere (menkul de\u011ferler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 d\u00e2hil) ili\u015fkin t\u00fcm i\u015flemler ile d\u00f6vizlerin tasarruf ve idaresine, T\u00fcrk paras\u0131 ve T\u00fcrk paras\u0131n\u0131 temsil eden belgelerin (menkul de\u011ferler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 d\u00e2hil) ithal ve ihrac\u0131na, k\u0131ymetli maden, ta\u015f ve e\u015fyalara ili\u015fkin i\u015flemlere, ihracata, ithalata, \u00f6zelli\u011fi olan ihracat ve ithalata, g\u00f6r\u00fcnmeyen i\u015flemlere, sermaye hareketlerine ili\u015fkin kambiyo i\u015flemlerine ait d\u00fczenleyici ve s\u0131n\u0131rlay\u0131c\u0131 esaslar\u0131 belirleme yetkisi Cumhurba\u015fkan\u0131na tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n
6. An\u0131lan Kanun\u2019un 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n (Bakanl\u0131k); bu Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik, tebli\u011f ve di\u011fer d\u00fczenleyici i\u015flemler uyar\u0131nca ba\u015fvurusu al\u0131nacak, d\u00fczenlenecek veya onaylanacak her t\u00fcrl\u00fc izin veya belge ile Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin kullan\u0131c\u0131lara sunumu kapsam\u0131nda, her bir ba\u015fvuru, izin, belge veya sistem sunumu i\u00e7in bir mali y\u0131l i\u00e7inde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret almaya yetkili oldu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. An\u0131lan c\u00fcmlenin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fc itiraz konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
7. S\u00f6z konusu f\u0131kran\u0131n ikinci c\u00fcmlesinde ise bu tutar\u0131n, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019na g\u00f6re tespit ve ilan edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
8. Kanun\u2019un 5. maddesinde, Kanun ve Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan mevzuat kapsam\u0131nda faaliyet izni ve\/veya yetki verilen anonim \u015firketlerin, 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 330. maddesi kapsam\u0131nda \u00f6zel kanuna tabi anonim \u015firket olarak de\u011ferlendirilece\u011fi, bu kapsamda s\u00f6z konusu anonim \u015firketlerin sadece Kanun ve Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik ve tebli\u011flerde belirtilen ekonomik ama\u00e7 ve konular kapsam\u0131nda kurulabilece\u011fi ve faaliyet g\u00f6sterebilece\u011fi belirtilmi\u015ftir.<\/p>\n
9. Kuralla Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik, tebli\u011f ve di\u011fer d\u00fczenleyici i\u015flemler uyar\u0131nca ba\u015fvurusu al\u0131nacak, d\u00fczenlenecek veya onaylanacak her t\u00fcrl\u00fc izin veya belge ile Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin kullan\u0131c\u0131lara sunumu kapsam\u0131nda, her bir ba\u015fvuru, izin, belge veya sistem sunumu i\u00e7in \u00fccret talep edebilece\u011fi \u00f6ng\u00f6r\u00fclmektedir. Kendisinden \u00fccret talep edilebilecek ki\u015filer Bakanl\u0131k\u00e7a tespit edilen usul ve esaslar \u00e7er\u00e7evesinde d\u00f6vize ili\u015fkin i\u015flemler yapmas\u0131na izin verilen ve k\u0131ymetli maden, ta\u015f ve e\u015fyalara ili\u015fkin i\u015flemler de yapabilen ve 11\/8\/1989 tarihli ve 20249 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019da yetkili m\u00fcessese olarak adland\u0131r\u0131lan anonim \u015firketlerdir. Bu anonim \u015firketler, 1567 say\u0131l\u0131 Kanun kapsam\u0131nda kurulu\u015f, faaliyet ve \u015fube a\u00e7ma izni, adres de\u011fi\u015fikli\u011fi, hisse devri gibi konularda yapacaklar\u0131 ba\u015fvurular ve bu ba\u015fvurular \u00fczerine verilen izinlerin yan\u0131 s\u0131ra Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin kullan\u0131c\u0131lara sunumu s\u0131ras\u0131nda \u00fccret \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n
10. Resim, bir i\u015f ya da faaliyetin yap\u0131lmas\u0131na yetkili kurulu\u015flar taraf\u0131ndan verilen izin nedeniyle \u00f6ng\u00f6r\u00fclen ya da harca benzer bi\u00e7imde kamu kurum ve kurulu\u015flar\u0131n\u0131n sundu\u011fu hizmetin ve yapt\u0131klar\u0131 giderlerin kar\u015f\u0131l\u0131\u011f\u0131 olarak yaln\u0131z sunulan hizmetle ilgili ger\u00e7ek ve t\u00fczel ki\u015filer i\u00e7in \u00f6ng\u00f6r\u00fclen bir y\u00fck\u00fcml\u00fcl\u00fck \u015feklinde a\u00e7\u0131klanmaktad\u0131r (AYM, E.2013\/41, K.2013\/124, 31\/10\/2013).<\/p>\n
11. Bu itibarla dava konusu kuralla \u00f6ng\u00f6r\u00fclen \u00fccret, 1567 say\u0131l\u0131 Kanun kapsam\u0131nda d\u00f6vize ili\u015fkin i\u015flemler yap\u0131labilmesi ve faaliyet y\u00fcr\u00fct\u00fclebilmesi amac\u0131yla yap\u0131lan ba\u015fvurular ve al\u0131nan izinler ile bilgi sistemlerinin kullan\u0131c\u0131lara sunumu dolay\u0131s\u0131yla al\u0131nan mali bir y\u00fck\u00fcml\u00fcl\u00fck olmas\u0131 itibar\u0131yla resme benzemektedir. Buna g\u00f6re kurala konu \u00fccretin resim benzeri mali y\u00fck\u00fcml\u00fcl\u00fck oldu\u011fu anla\u015f\u0131lmaktad\u0131r (benzer faaliyetler i\u00e7in al\u0131nan \u00fccretin resim oldu\u011funa dair bkz. AYM, E.2013\/41, K.2013\/124, 31\/10\/2013; E.2022\/109, K.2023\/125, 13\/7\/2023, \u00a7 322).<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
12. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla \u00f6ng\u00f6r\u00fclen \u00fccretin mali y\u00fck\u00fcml\u00fcl\u00fck niteli\u011finde oldu\u011fu, mali y\u00fck\u00fcml\u00fcl\u00fcklerin kanunla d\u00fczenlenmesinin zorunlu oldu\u011fu, dolay\u0131s\u0131yla an\u0131lan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn konusu, temel usul ve esaslar\u0131, oran\u0131 ve miktar\u0131 gibi hususlar\u0131n kanunda d\u00fczenlenmesi gerekti\u011fi, kuralda ise y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn konusunu olu\u015fturan i\u015flemlerin ba\u015fvuru, izin, belge ve hizmet sunumu gibi farkl\u0131 y\u00f6nlerinin bulundu\u011fu, s\u00f6z konusu i\u015flemler i\u00e7in yap\u0131lacak ba\u015fvurularda \u00fccretin hangi esaslara g\u00f6re ve ne miktarda talep edilebilece\u011finin a\u00e7\u0131k\u00e7a d\u00fczenlenmedi\u011fi, bu konuda herhangi bir \u00fcst s\u0131n\u0131r\u0131n da belirlenmedi\u011fi, bu itibarla \u00f6denecek \u00fccretlere ili\u015fkin temel ilkeler belirlenmeden ve genel \u00e7er\u00e7eve \u00e7izilmeden y\u00fcr\u00fctme organ\u0131na d\u00fczenleme yetkisi verilmesinin kanunilik ve yasama yetkisinin devredilmezli\u011fi ilkeleriyle ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n 7. ve 73. 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
13. 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 43. maddesi uyar\u0131nca kural, ilgisi nedeniyle Anayasa\u2019n\u0131n 13., 35. ve 48. maddeleri y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/p>\n
14. Anayasa\u2019n\u0131n 7. maddesinde \u201cYasama yetkisi T\u00fcrk Milleti ad\u0131na T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinindir. Bu yetki devredilemez.\u201d denilmektedir. Anayasa\u2019n\u0131n a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rmedi\u011fi konularda kanunda genel ifadelerle d\u00fczenleme yap\u0131larak ayr\u0131nt\u0131lar\u0131n d\u00fczenlenmesinin y\u00fcr\u00fctmeye b\u0131rak\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Anayasa\u2019da m\u00fcnhas\u0131ran kanunla d\u00fczenleme yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclmeyen konularda yasaman\u0131n aslili\u011fi ve Cumhurba\u015fkanl\u0131\u011f\u0131 kararnameleri haricinde ge\u00e7erli olan y\u00fcr\u00fctmenin t\u00fcrevselli\u011fi ilkeleri gere\u011fi idari i\u015flemlerin kanuna dayanmas\u0131 zorunlulu\u011fu vard\u0131r. Ancak bu durumda kanunda belirlenmesi gereken \u00e7er\u00e7eve, Anayasa\u2019n\u0131n kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc durumlara g\u00f6re \u00e7ok daha geni\u015f olabilecektir. Ba\u015fka bir ifadeyle Anayasa\u2019ya g\u00f6re kanunla d\u00fczenlenmesi gerekmeyen bir konu, kanuni dayana\u011f\u0131 olmak kayd\u0131yla idarenin d\u00fczenleyici i\u015flemlerine b\u0131rak\u0131labilir (AYM, 19\/2\/2020, E.2018\/91, K.2020\/10, \u00a7 110).<\/p>\n
15. T\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemler bak\u0131m\u0131ndan kural olarak kanun koyucunun genel ifadelerle y\u00fcr\u00fctme organ\u0131n\u0131 yetkilendirmesi yeterli olmakla birlikte Anayasa\u2019da kanunla d\u00fczenlenmesi \u00f6ng\u00f6r\u00fclen konularda genel ifadelerle y\u00fcr\u00fctme organ\u0131na d\u00fczenleme yapma yetkisi verilmesi yasama yetkisinin devredilmezli\u011fi ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturabilmektedir. Bu nedenle Anayasa\u2019da temel hak ve \u00f6zg\u00fcrl\u00fcklerin s\u0131n\u0131rland\u0131r\u0131lmas\u0131, vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin konmas\u0131 ve memurlar\u0131n atanmas\u0131, \u00f6zl\u00fck haklar\u0131 gibi m\u00fcnhas\u0131ran kanunla d\u00fczenlenmesi \u00f6ng\u00f6r\u00fclen konularda kanunun temel esaslar\u0131, ilkeleri ve \u00e7er\u00e7eveyi belirlemi\u015f olmas\u0131 gerekmektedir. Anayasa koyucunun a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc konularda yasama organ\u0131n\u0131n temel kurallar\u0131 saptad\u0131ktan sonra uzmanl\u0131k ve idare tekni\u011fine ili\u015fkin hususlar\u0131 y\u00fcr\u00fctmenin t\u00fcrevsel nitelikteki i\u015flemlerine b\u0131rakmas\u0131, yasama yetkisinin devri olarak yorumlanamaz (AYM, E.2023\/93, K.2023\/191, 8\/11\/2023, \u00a7 78; E.2020\/42, K.2023\/99, 18\/5\/2023, \u00a7 37; E.2022\/110, K.2023\/115, 22\/6\/2023, \u00a7 11).<\/p>\n
16. Anayasa\u2019n\u0131n 35. maddesinde \u201cHerkes, m\u00fclkiyet ve miras haklar\u0131na sahiptir.\/ Bu haklar, ancak kamu yarar\u0131 amac\u0131yla, kanunla s\u0131n\u0131rlanabilir.\/ M\u00fclkiyet hakk\u0131n\u0131n kullan\u0131lmas\u0131 toplum yarar\u0131na ayk\u0131r\u0131 olamaz.\u201d denilmektedir. Anayasa\u2019n\u0131n an\u0131lan maddesiyle g\u00fcvenceye ba\u011flanan m\u00fclkiyet hakk\u0131, ekonomik de\u011fer ifade eden ve parayla de\u011ferlendirilebilen her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131 hakk\u0131n\u0131 kapsamaktad\u0131r. M\u00fclkiyet hakk\u0131; ki\u015fiye ba\u015fkas\u0131n\u0131n hakk\u0131na zarar vermemek ve kanunlar\u0131n koydu\u011fu s\u0131n\u0131rlamalara uymak ko\u015fuluyla sahibi oldu\u011fu \u015feyi diledi\u011fi gibi kullanma, semerelerinden yararlanma ve tasarruf etme imk\u00e2n\u0131 veren bir hakt\u0131r.<\/p>\n
17. \u00d6te yandan Anayasa\u2019n\u0131n \u201c\u00c7al\u0131\u015fma ve s\u00f6zle\u015fme h\u00fcrriyeti\u201d ba\u015fl\u0131kl\u0131 48. maddesinde \u201cHerkes, diledi\u011fi alanda \u00e7al\u0131\u015fma ve s\u00f6zle\u015fme h\u00fcrriyetlerine sahiptir. \u00d6zel te\u015febb\u00fcsler kurmak serbesttir.\/ Devlet, \u00f6zel te\u015febb\u00fcslerin mill\u00ee ekonominin gereklerine ve sosyal ama\u00e7lara uygun y\u00fcr\u00fcmesini, g\u00fcvenlik ve kararl\u0131l\u0131k i\u00e7inde \u00e7al\u0131\u015fmas\u0131n\u0131 sa\u011flayacak tedbirleri al\u0131r\u201d denilerek \u00e7al\u0131\u015fma ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fckleri g\u00fcvence alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
18. \u00c7al\u0131\u015fma \u00f6zg\u00fcrl\u00fc\u011f\u00fc, ki\u015finin \u00e7al\u0131\u015f\u0131p \u00e7al\u0131\u015fmama, \u00e7al\u0131\u015faca\u011f\u0131 i\u015fi se\u00e7me ve \u00e7al\u0131\u015ft\u0131\u011f\u0131 i\u015ften ayr\u0131lma \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc g\u00fcvence alt\u0131na al\u0131r. \u00c7al\u0131\u015fma \u00f6zg\u00fcrl\u00fc\u011f\u00fc, \u00fccretli olarak ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fma hakk\u0131n\u0131 oldu\u011fu kadar iktisadi ve ticari faaliyet yapma ve mesleki faaliyette bulunma hakk\u0131n\u0131 da kapsam\u0131na al\u0131r. \u00c7al\u0131\u015fma \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn bir par\u00e7as\u0131 olan te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fc de her ger\u00e7ek veya \u00f6zel hukuk t\u00fczel ki\u015fisinin tercih etti\u011fi alanda iktisadi-ticari faaliyette bulunmak \u00fczere te\u015febb\u00fcs kurabilmesini, diledi\u011fi mesleki faaliyete girebilmesini ve faaliyetiyle mesle\u011fini devletin veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin m\u00fcdahalesi olmaks\u0131z\u0131n diledi\u011fi bi\u00e7imde y\u00fcr\u00fctebilmesini g\u00fcvence alt\u0131na almaktad\u0131r (AYM, E.2015\/34, K.2015\/48, 13\/5\/2015; E.2019\/48, K.2019\/74, 19\/9\/2019, \u00a7 14; E.2022\/109, K.2023\/125, 13\/7\/2023, \u00a7 22).<\/p>\n
19. 1567 say\u0131l\u0131 Kanun kapsam\u0131nda d\u00f6vize ili\u015fkin i\u015flemler yapabilmelerine ve faaliyet y\u00fcr\u00fctebilmelerine izin verilen ve yetkili m\u00fcessese olarak adland\u0131r\u0131lan anonim \u015firketlerden bu Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik, tebli\u011f ve di\u011fer d\u00fczenleyici i\u015flemler uyar\u0131nca ba\u015fvurusu al\u0131nacak, d\u00fczenlenecek veya onaylanacak her t\u00fcrl\u00fc izin veya belge ile Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin kullan\u0131c\u0131lara sunumu i\u00e7in \u00fccret talep edebilece\u011fi \u00f6ng\u00f6r\u00fclmek suretiyle kural\u0131n s\u00f6z konusu anonim \u015firketler y\u00f6n\u00fcnden m\u00fclkiyet hakk\u0131n\u0131 s\u0131n\u0131rlad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
20. Di\u011fer yandan kural kapsam\u0131nda Kanun ve Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan mevzuata g\u00f6re faaliyet izni verilen anonim \u015firketlere belirtilen faaliyetlerde bulunmalar\u0131 i\u00e7in \u00fccret \u00f6deme zorunlulu\u011funun getirilmesi te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc de s\u0131n\u0131rlamaktad\u0131r.<\/p>\n
21. 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 m\u00fclkiyet hakk\u0131na ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne 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
22. Anayasa\u2019n\u0131n an\u0131lan h\u00fck\u00fcmleri uyar\u0131nca, m\u00fclkiyet hakk\u0131na ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne y\u00f6nelik s\u0131n\u0131rlamalarda dikkate al\u0131nacak \u00f6ncelikli \u00f6l\u00e7\u00fct, s\u0131n\u0131rlaman\u0131n kanunla yap\u0131lmas\u0131d\u0131r. Anayasa Mahkemesinin s\u0131k\u00e7a vurgulad\u0131\u011f\u0131 gibi temel haklar\u0131 s\u0131n\u0131rlayan 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 nitelikte olmas\u0131 gerekir.<\/p>\n
23. Esasen temel haklar\u0131 s\u0131n\u0131rlayan kanunun bu niteliklere sahip olmas\u0131, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvenceye 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; E.2019\/106, K.2019\/100, 25\/12\/2019, \u00a7 20; E.2020\/15, K.2020\/78, 24\/12\/2020, \u00a7 10; E.2022\/110, K.2023\/115, 22\/6\/2023, \u00a7 17). Dolay\u0131s\u0131yla Anayasa\u2019n\u0131n 13. maddesinde s\u0131n\u0131rlama \u00f6l\u00e7\u00fct\u00fc olarak belirtilen kanunilik, Anayasa\u2019n\u0131n 2. maddesinde g\u00fcvenceye al\u0131nan hukuk devleti ilkesi \u0131\u015f\u0131\u011f\u0131nda yorumlanmal\u0131d\u0131r.<\/p>\n
24. \u00d6te yandan Anayasa\u2019n\u0131n 73. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u201cVergi, resim, har\u00e7 ve benzeri mal\u00ee y\u00fck\u00fcml\u00fcl\u00fckler kanunla konulur, de\u011fi\u015ftirilir veya kald\u0131r\u0131l\u0131r.\u201d denilmek suretiyle vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler y\u00f6n\u00fcnden kanunilik \u015fart\u0131 \u00f6zel olarak d\u00fczenlenmi\u015ftir.<\/p>\n
25. Anayasa Mahkemesinin bir\u00e7ok karar\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere vergilerin kanunili\u011fi ilkesi vergilerin konulmas\u0131na ili\u015fkin olarak y\u00fcr\u00fctme organ\u0131n\u0131n baz\u0131 hususlarda yetkilendirilmesini kategorik olarak d\u0131\u015flamamaktad\u0131r. Bununla birlikte y\u00fcr\u00fctmeye verilen yetkinin verginin kanunili\u011fi ilkesine ayk\u0131r\u0131 olmamas\u0131 i\u00e7in kanunun temel esaslar\u0131, ilkeleri ve \u00e7er\u00e7eveyi belirlemi\u015f olmas\u0131 gerekmektedir (AYM, E.2023\/93, K.2023\/191, 8\/11\/2023, \u00a7 79; E.2017\/19, K.2018\/11, 14\/02\/2018, \u00a7 51; E.2001\/36, K.2003\/3, 16\/01\/2003).<\/p>\n
26. Bu ba\u011flamda bireylerin sosyal ve ekonomik durumlar\u0131n\u0131 etkileyecek keyf\u00ee uygulamalara neden olunmamas\u0131 i\u00e7in vergilendirmede, vergiyi do\u011furan olay\u0131n ve vergilerin matrah ve oranlar\u0131n\u0131n, yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar\u0131n\u0131n, tarh ve tahakkuklar\u0131n\u0131n, tahsil usullerinin, yapt\u0131r\u0131mlar\u0131n\u0131n ve zamana\u015f\u0131m\u0131 gibi belli ba\u015fl\u0131 temel \u00f6gelerinin kanunla belirlenmesi gerekir. Ancak kanun ile her konuyu b\u00fct\u00fcn kapsam ve ayr\u0131nt\u0131lar\u0131yla d\u00fczenlemenin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 durumlarda \u00e7er\u00e7evesi \u00e7izilerek bu s\u0131n\u0131rlar i\u00e7inde kalmak \u015fart\u0131yla uygulamaya ili\u015fkin konularda y\u00fcr\u00fctme organ\u0131na a\u00e7\u0131klay\u0131c\u0131 ve tamamlay\u0131c\u0131 nitelikte d\u00fczenleyici idari i\u015flem yapma yetkisi verilebilir (AYM, E.2014\/183, K.2015\/122, 30\/12\/2015, \u00a7 7; E.2023\/93, K.2023\/191, 8\/11\/2023, \u00a7 79). Vergiler i\u00e7in ge\u00e7erli olan bu ilke do\u011fal olarak resimler y\u00f6n\u00fcnden de ge\u00e7erlidir.<\/p>\n
27. Kural kapsam\u0131ndaki resim niteli\u011findeki \u00fccretin Kanun\u2019da d\u00f6vize ili\u015fkin i\u015flemler yapabilmesine ve faaliyet y\u00fcr\u00fctebilmesine izin verilen ve yetkili m\u00fcessese olarak adland\u0131r\u0131lan anonim \u015firketlerin her bir ba\u015fvuru, izin, belge veya bilgi sistemlerinin sunumu talebinde bulunmalar\u0131 h\u00e2linde al\u0131naca\u011f\u0131 a\u00e7\u0131kt\u0131r.<\/p>\n
28. Bununla birlikte Kanun\u2019un dava konusu kural\u0131n da yer ald\u0131\u011f\u0131 4. maddesinde resim niteli\u011findeki bu \u00fccretin y\u00fck\u00fcml\u00fcs\u00fc ile konusunun belirlendi\u011fi anla\u015f\u0131lmakla birlikte \u00fccret miktar\u0131n\u0131n a\u00e7\u0131k\u00e7a d\u00fczenlenmedi\u011fi g\u00f6r\u00fclmektedir. Her ne kadar kuralda belirtilen izin veya hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131 olarak bir mali y\u0131l i\u00e7inde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret al\u0131nabilece\u011fi \u00f6ng\u00f6r\u00fclmek suretiyle bir \u00fcst s\u0131n\u0131r belirlenmi\u015f ise de \u00fccretin miktar\u0131na ili\u015fkin yaln\u0131zca \u00fcst s\u0131n\u0131r\u0131n belirlenmesinin \u00fccretin kanunla belirlendi\u011finin kabul\u00fc i\u00e7in yeterli olmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. Nitekim \u00fccretin konusunu olu\u015fturan her t\u00fcrl\u00fc ba\u015fvuru, izin, belge veya bilgi sistemlerinin sunumu durumunda farkl\u0131la\u015fan her bir izin veya hizmete ili\u015fkin \u00fccret miktar\u0131 konusunda bir d\u00fczenlemenin yap\u0131lmad\u0131\u011f\u0131, y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fcst s\u0131n\u0131r\u0131 ge\u00e7memek \u015fart\u0131yla herhangi bir kanuni s\u0131n\u0131rlamaya tabi olmaks\u0131z\u0131n \u00fccretin belirlenmesi hususunda takdir yetkisinin t\u00fcm\u00fcyle Bakanl\u0131\u011fa b\u0131rak\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n
29. Buna g\u00f6re vergilendirmenin temel \u00f6gelerinden olan vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin matrah ve oranlar\u0131n\u0131n kanunla belirlenmesi zorunlulu\u011fu kar\u015f\u0131s\u0131nda \u00fccret konusunu olu\u015fturan izin veya hizmetler i\u00e7in al\u0131nabilecek \u00fccret miktar\u0131n\u0131n her bir izin veya hizmet i\u00e7in -nispi oranda veya maktu tutar \u00fczerinden- a\u00e7\u0131k bir \u015fekilde belirlenmesi gerekti\u011fi h\u00e2lde bu konuda yaln\u0131zca bir \u00fcst s\u0131n\u0131r\u0131n \u00f6ng\u00f6r\u00fclmesi kural\u0131 kanunilik unsurundan yoksun b\u0131rakmaktad\u0131r.<\/p>\n
30. Bu itibarla kural kapsam\u0131nda bir mali y\u0131l i\u00e7inde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret miktar\u0131n\u0131n belirlenmesine ili\u015fkin Bakanl\u0131\u011fa yetki verilmesini \u00f6ng\u00f6ren kural\u0131n m\u00fclkiyet hakk\u0131n\u0131n ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn kanunla s\u0131n\u0131rlanmas\u0131 \u015fart\u0131n\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 gibi verginin kanunili\u011fi ve yasama yetkisinin devredilmezli\u011fi ilkeleriyle de ba\u011fda\u015fmamaktad\u0131r.<\/p>\n
31. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 7., 13., 35., 48. ve 73. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L ve \u00d6mer \u00c7INAR bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
B. Kanun\u2019un 4. Maddesiyle 6831 Say\u0131l\u0131 Kanun\u2019un 17. Maddesinin \u00dc\u00e7\u00fcnc\u00fc F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesine Eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
32. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kuralla hava ayr\u0131\u015ft\u0131rma tesisi ve bununla ilgili her t\u00fcrl\u00fc yer ve binan\u0131n devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131na veya yap\u0131lmas\u0131na imk\u00e2n tan\u0131nd\u0131\u011f\u0131, hava ayr\u0131\u015ft\u0131rma tesislerinin havada bulunan oksijen, azot ve argon gazlar\u0131n\u0131n ayr\u0131\u015ft\u0131r\u0131larak \u00f6zellikle metal\u00fcrji end\u00fcstrisinde bak\u0131r, al\u00fcminyum ve demir-\u00e7elik fabrikalar\u0131nda kullan\u0131lmas\u0131 amac\u0131yla kuruldu\u011fu, dolay\u0131s\u0131yla bu tesislerin a\u011f\u0131r metal\u00fcrji sanayiinin bulundu\u011fu yerlerde in\u015fa edilmek yerine orman i\u00e7ine kurulmas\u0131nda kamu yarar\u0131n\u0131n bulunmad\u0131\u011f\u0131, bu tesislerin orman alanlar\u0131nda kurulmas\u0131n\u0131 gerektiren zorunluluk h\u00e2linin s\u00f6z konusu olmad\u0131\u011f\u0131, ayr\u0131ca bu tesislerin ormanlara zarar vermesini \u00f6nleyecek koruyucu tedbirlerin de \u00f6ng\u00f6r\u00fclmedi\u011fi belirtilerek kural\u0131n Anayasa\u2019n\u0131n 169. maddesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
2. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/p>\n
33. 6183 say\u0131l\u0131 Kanun\u2019un 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde; savunma, ula\u015f\u0131m, enerji, haberle\u015fme, su, at\u0131k su, petrol, do\u011fal gaz, hava ayr\u0131\u015ft\u0131rma, altyap\u0131, kat\u0131 at\u0131k bertaraf ve d\u00fczenli depolama tesislerinin; baraj, g\u00f6let, sokak hayvanlar\u0131 bak\u0131mevi ve mezarl\u0131klar\u0131n; devlete ait sa\u011fl\u0131k, e\u011fitim ve spor tesisleri ile bunlarla ilgili her t\u00fcrl\u00fc yer ve binan\u0131n devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131nda kamu yarar\u0131 ve zorunluluk olmas\u0131 h\u00e2linde, ger\u00e7ek ve t\u00fczel ki\u015filere bedeli mukabilinde Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca izin verilebilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. An\u0131lan c\u00fcmlede yer alan \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d ibaresi dava konusu kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
34. Anayasa\u2019n\u0131n 169. maddesinde \u201cDevlet, ormanlar\u0131n korunmas\u0131 ve sahalar\u0131n\u0131n geni\u015fletilmesi i\u00e7in gerekli kanunlar\u0131 koyar ve tedbirleri al\u0131r. Yanan ormanlar\u0131n yerinde yeni orman yeti\u015ftirilir, bu yerlerde ba\u015fka \u00e7e\u015fit tar\u0131m ve hayvanc\u0131l\u0131k yap\u0131lamaz. B\u00fct\u00fcn ormanlar\u0131n g\u00f6zetimi Devlete aittir.\/ Devlet ormanlar\u0131n\u0131n m\u00fclkiyeti devrolunamaz. Devlet ormanlar\u0131 kanuna g\u00f6re, Devlet\u00e7e y\u00f6netilir ve i\u015fletilir. Bu ormanlar zamana\u015f\u0131m\u0131 ile m\u00fclk edinilemez ve kamu yarar\u0131 d\u0131\u015f\u0131nda irtifak hakk\u0131na konu olamaz.\/ Ormanlara zarar verebilecek hi\u00e7bir faaliyet ve eyleme m\u00fcsaade edilemez. Ormanlar\u0131n tahrip edilmesine yol a\u00e7an siyas\u00ee propaganda yap\u0131lamaz; m\u00fcnhas\u0131ran orman su\u00e7lar\u0131 i\u00e7in genel ve \u00f6zel af \u00e7\u0131kar\u0131lamaz. Ormanlar\u0131 yakmak, orman\u0131 yok etmek veya daraltmak amac\u0131yla i\u015flenen su\u00e7lar genel ve \u00f6zel af kapsam\u0131na al\u0131namaz.\u201d denilmektedir.<\/p>\n
35. Anayasa\u2019n\u0131n an\u0131lan maddesinin birinci f\u0131kras\u0131nda devlete ormanlar\u0131n korunmas\u0131 ve sahalar\u0131n\u0131n geni\u015fletilmesi i\u00e7in gerekli kanunlar\u0131n \u00e7\u0131kar\u0131lmas\u0131 g\u00f6revi verilmi\u015ftir. Keza maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ormanlara zarar verebilecek hi\u00e7bir faaliyet ve eyleme m\u00fcsaade edilemeyece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Ayr\u0131ca maddenin ikinci f\u0131kras\u0131nda kamu yarar\u0131n\u0131n bulunmas\u0131 h\u00e2linde devlet ormanlar\u0131n\u0131n irtifak hakk\u0131na konu olabilece\u011fi belirtilmektedir. Buna g\u00f6re devlet ormanlar\u0131n\u0131n irtifak hakk\u0131na konu olmas\u0131 i\u00e7in kamu yarar\u0131n\u0131n bulunmas\u0131 zorunludur. Anayasa, devlet ormanlar\u0131 \u00fczerinde \u00f6zel m\u00fclkiyete izin vermemekte; sadece kamu yarar\u0131n\u0131n bulunmas\u0131 h\u00e2linde irtifak hakk\u0131 tesis edilmesine imk\u00e2n tan\u0131maktad\u0131r. \u00d6nemli olan husus, bu hizmetlere ili\u015fkin bina ve tesislerin devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131ndaki kamu yarar\u0131n\u0131n orman arazisinin bu hizmetlere tahsisini zorunlu h\u00e2le getirmesidir. Bu kapsamda kamu yarar\u0131n\u0131n zorunlu k\u0131ld\u0131\u011f\u0131 h\u00e2llerin talep edilen faaliyetin orman ekosistemi d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilmesi imk\u00e2n\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131 hususu g\u00f6zetilmek suretiyle belirlenmesi gerekir (benzer y\u00f6ndeki de\u011ferlendirmeler i\u00e7in bkz. AYM, E.2000\/75, K.2002\/200, 17\/12\/2002; E.2006\/169, K.2007\/55, 7\/5\/2007; E.2004\/67, K.2007\/83, 22\/11\/2007; E.2017\/134, K.2017\/169, 13\/12\/2017, \u00a7 20).<\/p>\n
36. 6831 say\u0131l\u0131 Kanun\u2019un 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda devlet ormanlar\u0131 \u00fczerinde yap\u0131labilecek bina ve tesislerin hangi kamu hizmetlerine ili\u015fkin olmas\u0131 gerekti\u011fi tek tek say\u0131lmak suretiyle belirlenmi\u015f olup kural uyar\u0131nca hava ayr\u0131\u015ft\u0131rma tesisleri de devlet ormanlar\u0131 \u00fczerinde kurulabilecektir. An\u0131lan maddede ayr\u0131ca s\u00f6z konusu bina ve tesislerin yap\u0131labilmesi i\u00e7in kamu yarar\u0131 ile zorunluluk h\u00e2linin birlikte ger\u00e7ekle\u015fmesi gerekti\u011fi vurgulanm\u0131\u015ft\u0131r. Maddede belirtilen zorunluluk h\u00e2linin, talep edilen faaliyetin orman ekosistemi d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilmesi imk\u00e2n\u0131n\u0131n bulunmamas\u0131 olarak anla\u015f\u0131lmas\u0131 gerekir.<\/p>\n
37. Bu durumda Anayasa\u2019n\u0131n 169. maddesinde ormanlar\u0131n korunmas\u0131nda g\u00f6zetilen \u00f6nem ve de\u011fer ile buna ili\u015fkin kamu yarar\u0131n\u0131n ya\u015famsal niteli\u011fi dikkate al\u0131nd\u0131\u011f\u0131nda hangi hizmetlere ili\u015fkin bina ve tesislerin devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131nda zorunluluk h\u00e2linin bulundu\u011funun tespiti \u00f6nem arz etmektedir.<\/p>\n
38. Bunun yan\u0131 s\u0131ra 16\/10\/2003 tarihli ve 4990 say\u0131l\u0131 Birle\u015fmi\u015f Milletler \u0130klim De\u011fi\u015fikli\u011fi \u00c7er\u00e7eve S\u00f6zle\u015fmesine Kat\u0131lmam\u0131z\u0131n Uygun Bulundu\u011funa Dair Kanun\u2019la kabul edilen Birle\u015fmi\u015f Milletler \u0130klim De\u011fi\u015fikli\u011fi \u00c7er\u00e7eve S\u00f6zle\u015fmesi\u2019nde, kar\u015f\u0131la\u015ft\u0131r\u0131labilir zaman dilimlerinde g\u00f6zlenen do\u011fal iklim de\u011fi\u015fikliklerine ek olarak do\u011frudan ya da dolayl\u0131 olarak k\u00fcresel atmosferin bile\u015fimini bozan insan faaliyetleri sonucunda iklimde olu\u015fan de\u011fi\u015fiklikler k\u00fcresel iklim de\u011fi\u015fiklikli\u011fi olarak tan\u0131mlanm\u0131\u015f, orman alanlar\u0131n\u0131n azalmas\u0131na yol a\u00e7an veya orman ekosistemine zarar veren faaliyetlerin en \u00f6nemlilerinden birisinin ise insan faaliyetleri oldu\u011fu belirtilmi\u015ftir. Dolay\u0131s\u0131yla orman alanlar\u0131n\u0131n ve orman ekosisteminin korunmas\u0131n\u0131n k\u00fcresel iklim de\u011fi\u015fikliklerinin h\u0131z\u0131n\u0131n azalt\u0131lmas\u0131 ve etkilerinin asgari d\u00fczeyde tutulmas\u0131 a\u00e7\u0131s\u0131ndan olduk\u00e7a \u00f6nemli oldu\u011fu g\u00f6r\u00fclmektedir. Bu itibarla an\u0131lan hususlar da dikkate al\u0131narak kuralda \u00f6ng\u00f6r\u00fclen hava ayr\u0131\u015ft\u0131rma tesislerinin devlet ormanlar\u0131 \u00fczerinde kurulmas\u0131nda kamu yarar\u0131 veya zorunluluk h\u00e2linin bulunup bulunmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesi gerekir.<\/p>\n
39. Kuralda devlet ormanlar\u0131 \u00fczerinde kurulmas\u0131na imk\u00e2n sa\u011flanan hava ayr\u0131\u015ft\u0131rma tesisleri, havada bulunan oksijen, azot ve argon gazlar\u0131n\u0131n ayr\u0131\u015ft\u0131r\u0131larak depo edilmesi amac\u0131na hizmet etmektedir. End\u00fcstriyel ama\u00e7larla kullan\u0131lan bir\u00e7ok gaz, hava ayr\u0131\u015ft\u0131rma metoduyla bu tesislerde \u00fcretilebilmekte ve depo edilebilmektedir. \u00dcretim s\u00fcre\u00e7leri ve teknolojilerinde meydana gelen geli\u015fimin end\u00fcstriyel gazlara olan ihtiyac\u0131 art\u0131rmas\u0131 nedeniyle havan\u0131n bile\u015fenleri olan oksijen, azot ve argon gibi bir\u00e7ok gaz bu faaliyetlerde yayg\u0131n olarak kullan\u0131lmaktad\u0131r. Buna g\u00f6re farkl\u0131 end\u00fcstriyel sekt\u00f6rlerde kullan\u0131lan s\u00f6z konusu gaz ihtiyac\u0131n\u0131 kar\u015f\u0131lamak amac\u0131yla kurulan ve end\u00fcstri tesisleri ile fabrikalar\u0131n bir par\u00e7as\u0131 niteli\u011fine sahip olan hava ayr\u0131\u015ft\u0131rma tesislerinin orman ekosistemi ile ba\u011flant\u0131l\u0131 oldu\u011fu s\u00f6ylenemez.<\/p>\n
40. Ba\u015fka bir ifadeyle kuralda devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131nda ger\u00e7ek ve t\u00fczel ki\u015filere bedeli mukabilinde Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca izin verilebilece\u011fi d\u00fczenlenen hava ayr\u0131\u015ft\u0131rma tesislerinin orman ekosistemi d\u0131\u015f\u0131nda kurulma imk\u00e2n\u0131n\u0131n bulundu\u011fu a\u00e7\u0131kt\u0131r. Dolay\u0131s\u0131yla bu yerlerde yap\u0131lacak faaliyetlerin devlet ormanlar\u0131nda ger\u00e7ekle\u015ftirilmesine izin verilebilecek nitelikte zorunlu bir faaliyet olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir. Buna g\u00f6re hava ayr\u0131\u015ft\u0131rma tesislerinin devlet orman\u0131nda yap\u0131m ve i\u015fletiminde kamu yarar\u0131n\u0131n zorunlu k\u0131ld\u0131\u011f\u0131 h\u00e2ller bulunmamaktad\u0131r.<\/p>\n
41. Bu itibarla kural kapsam\u0131nda hava ayr\u0131\u015ft\u0131rma tesislerinin devlet ormanlar\u0131 \u00fczerinde bulunmas\u0131 veya yap\u0131lmas\u0131 hususunda ger\u00e7ek ve t\u00fczel ki\u015filere bedeli mukabilinde izin verilmesine imk\u00e2n tan\u0131nmas\u0131 devletin ormanlar\u0131n korunmas\u0131 ve geni\u015fletilmesi y\u00f6n\u00fcndeki pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle ba\u011fda\u015fmamaktad\u0131r.<\/p>\n
42. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 169. maddesine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n
Recai AKYEL, Y\u0131lmaz AK\u00c7\u0130L ve \u00d6mer \u00c7INAR bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/p>\n
C. Kanun\u2019un 16. Maddesiyle 5510 Say\u0131l\u0131 Kanun\u2019un Ge\u00e7ici 85. Maddesinin Birinci F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d \u0130baresinin, \u00dc\u00e7\u00fcnc\u00fc F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d \u0130barelerinin, Alt\u0131nc\u0131 F\u0131kras\u0131nda Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d \u0130baresinin ve Dokuzuncu F\u0131kras\u0131nda Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
43. 5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 85. maddesinde 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in an\u0131lan maddede belirtilen \u015fartlar\u0131 sa\u011flayan i\u015f yerlerine asgari \u00fccret deste\u011finin verilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu ba\u011flamda an\u0131lan maddede belirtilen hesaplama y\u00f6ntemi ile bulunan tutar\u0131n, bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131na (Kurum) \u00f6deyecekleri sigorta primlerinden mahsup edilece\u011fi ve bu tutar\u0131n \u0130\u015fsizlik Sigortas\u0131 Fonundan (Fon) kar\u015f\u0131lanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
44. Buna g\u00f6re maddenin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde bu Kanun\u2019un 4. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda haklar\u0131nda uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulanan sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerce;<\/p>\n
– 2020 y\u0131l\u0131n\u0131n ayn\u0131 ay\u0131na ili\u015fkin olarak Kuruma verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde prime esas g\u00fcnl\u00fck kazanc\u0131 147 T\u00fcrk liras\u0131 ve alt\u0131nda bildirilen sigortal\u0131lar\u0131n toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131 ge\u00e7memek \u00fczere, 2021 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n
– 2021 y\u0131l\u0131 i\u00e7inde ilk defa Kanun kapsam\u0131na al\u0131nan i\u015fyerlerinden bildirilen sigortal\u0131lara ili\u015fkin toplam prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n,<\/p>\n
2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in g\u00fcnl\u00fck 2,50 T\u00fcrk liras\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar\u0131n, bu i\u015fverenlerin Kuruma \u00f6deyecekleri sigorta primlerinden mahsup edilece\u011fi ve bunun Fondan kar\u015f\u0131lanaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. An\u0131lan c\u00fcmlede yer alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d ibaresi dava konusu kurallardan ilkini olu\u015fturmaktad\u0131r.<\/p>\n
45. Ge\u00e7ici 85. maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde ise mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad ve unvan alt\u0131nda ya da bir i\u015f birimi olarak a\u00e7\u0131lmas\u0131 veya y\u00f6netim ve kontrol\u00fc elinde bulunduracak \u015fekilde do\u011frudan veya dolayl\u0131 ortakl\u0131k ili\u015fkisi bulunan \u015firketler aras\u0131nda istihdam\u0131n kayd\u0131r\u0131lmas\u0131, \u015fah\u0131s i\u015fletmelerinde i\u015fletme sahipli\u011finin de\u011fi\u015ftirilmesi gibi Fon katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden Fonca kar\u015f\u0131lanan tutar\u0131n, gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131naca\u011f\u0131 ve bu i\u015fyerleri hakk\u0131nda madde h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131 belirtilmi\u015ftir. S\u00f6z konusu c\u00fcmlede yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibareleri dava konusu di\u011fer kurallar\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
46. An\u0131lan maddenin alt\u0131nc\u0131 f\u0131kras\u0131nda sigortal\u0131 ve i\u015fveren hisselerine ait sigorta primlerinin devlet taraf\u0131ndan kar\u015f\u0131land\u0131\u011f\u0131 durumlarda i\u015fverenin \u00f6deyece\u011fi sigorta priminin Fonca kar\u015f\u0131lanacak tutardan az olmas\u0131 h\u00e2linde sadece sigorta prim borcu kadar mahsup i\u015fleminin yap\u0131laca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. An\u0131lan f\u0131krada yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d ibaresi dava konusu di\u011fer bir kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
47. Maddenin dokuzuncu f\u0131kras\u0131nda ise 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu\u2019nun 2. maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b), (c) ve (d) bentlerinde say\u0131lan idareler taraf\u0131ndan ilgili mevzuat\u0131 uyar\u0131nca yap\u0131lan ve s\u00f6zle\u015fmesinde fiyat fark\u0131 \u00f6denece\u011fi \u00f6ng\u00f6r\u00fclen hizmet al\u0131mlar\u0131nda, ihale dok\u00fcman\u0131nda personel say\u0131s\u0131n\u0131n belirlendi\u011fi ve haftal\u0131k \u00e7al\u0131\u015fma saatinin tamam\u0131n\u0131n idarede kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc i\u015f\u00e7ilikler i\u00e7in 5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 85. maddesinin birinci f\u0131kras\u0131 uyar\u0131nca Fon taraf\u0131ndan kar\u015f\u0131lanacak tutarlar\u0131n bu idarelerce i\u015fverenlerin hak edi\u015finden kesilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. S\u00f6z konusu f\u0131krada yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d ibaresi dava konusu son kural\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
48. Dava dilek\u00e7esinde \u00f6zetle; dava konusu kurallarla i\u015fverenlere sigorta prim deste\u011fi verilerek istihdam art\u0131\u015f\u0131n\u0131n sa\u011flanmas\u0131n\u0131n ama\u00e7land\u0131\u011f\u0131 ve s\u00f6z konusu sigorta prim deste\u011finin Fondan kar\u015f\u0131lanmas\u0131n\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc, bu itibarla Fonun i\u015fsizlik durumunda \u00e7al\u0131\u015fanlara ekonomik g\u00fcvence sa\u011flanmas\u0131 amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lmas\u0131na imk\u00e2n tan\u0131nd\u0131\u011f\u0131, i\u015fverene te\u015fvik deste\u011finin Fonun ama\u00e7lar\u0131 aras\u0131nda bulunmad\u0131\u011f\u0131, sigortal\u0131 i\u015f\u00e7ilerin \u00fccretlerinden kesilen primlerden olu\u015fan Fonun i\u015f\u00e7ilere sosyal g\u00fcvenlik hakk\u0131 sa\u011flama amac\u0131na hizmet etmesi gerekti\u011fi, buna kar\u015f\u0131n Fon kaynaklar\u0131n\u0131n Hazineden veya genel b\u00fct\u00e7eden kar\u015f\u0131lanmas\u0131 gereken te\u015fvikler i\u00e7in kullan\u0131lmas\u0131na yol a\u00e7\u0131ld\u0131\u011f\u0131, istihdam\u0131n art\u0131r\u0131lmas\u0131na y\u00f6nelik politikalar\u0131n idarenin sorumlulu\u011fu alt\u0131nda oldu\u011fu, bu durumun i\u015f\u00e7ilerin i\u015fsiz kalmalar\u0131 h\u00e2linde kendilerine yap\u0131lacak \u00f6demeleri olumsuz y\u00f6nde etkileyece\u011fi, bu suretle kendi iradesi d\u0131\u015f\u0131nda Fona prim \u00f6demekle y\u00fck\u00fcml\u00fc k\u0131l\u0131nan i\u015f\u00e7ilerin sosyal g\u00fcvenlik hakk\u0131n\u0131n zedelendi\u011fi, bu durumun sosyal adalet ilkesiyle de ba\u011fda\u015fmad\u0131\u011f\u0131 belirtilerek kurallar\u0131n Anayasa\u2019n\u0131n 2., 60. ve 65. 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
a. Maddenin Birinci F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d \u0130baresi, Alt\u0131nc\u0131 F\u0131kras\u0131nda Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d \u0130baresi ve Dokuzuncu F\u0131kras\u0131nda Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d \u0130baresi<\/p>\n
49. 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesi uyar\u0131nca kurallar, ilgisi nedeniyle Anayasa\u2019n\u0131n 49. maddesi y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/p>\n
50. Anayasa Mahkemesince 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ge\u00e7ici 19. maddesinin on d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026Fondan kar\u015f\u0131lanmak \u00fczere\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na karar verilmi\u015ftir (AYM, E.2019\/46, K.2020\/55, 15\/10\/2020, \u00a7\u00a7 11-21).<\/p>\n
51. An\u0131lan kararda ilk olarak i\u015fverene sa\u011flanacak \u00fccret deste\u011fi tutar\u0131n\u0131n Fondan kar\u015f\u0131lanmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesiyle ilave \u00e7al\u0131\u015fan istihdam\u0131n\u0131n kolayla\u015ft\u0131r\u0131lmas\u0131n\u0131n hedeflendi\u011fi, bu y\u00f6n\u00fcyle s\u00f6z konusu ibarenin devletin i\u015fsizli\u011fi \u00f6nlemeye y\u00f6nelik ekonomik bir ortam yaratma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131nda ald\u0131\u011f\u0131 bir tedbir niteli\u011finde oldu\u011fu tespit edilmi\u015ftir (bkz. ayn\u0131 kararda \u00a7 17).<\/p>\n
52. Bu ba\u011flamda kararda ibarenin sosyal g\u00fcvenlik hakk\u0131n\u0131n sa\u011flanmas\u0131na hizmet eden i\u015fsizlik sigortas\u0131n\u0131n i\u015fleyi\u015finde herhangi bir de\u011fi\u015fiklik \u00f6ng\u00f6rmedi\u011fi, i\u015fsiz kalmas\u0131 durumunda sigortal\u0131ya yap\u0131lan \u00f6deme ve sunulan hizmetlerde herhangi bir s\u0131n\u0131rlamada bulunmad\u0131\u011f\u0131, sigortal\u0131n\u0131n ibare \u00f6ncesinde sahip oldu\u011fu imk\u00e2nlar\u0131 sonras\u0131nda da aynen muhafaza etmeye devam etti\u011fi, bu itibarla i\u015fverene sa\u011flanan \u00fccret deste\u011fi tutar\u0131n\u0131n Fondan kar\u015f\u0131lanmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesinin sigortal\u0131lar\u0131n sosyal g\u00fcvenlik haklar\u0131 bak\u0131m\u0131ndan bir kayba yol a\u00e7mad\u0131\u011f\u0131 belirtilmi\u015ftir (bkz. ayn\u0131 kararda \u00a7 18).<\/p>\n
53. Kararda ayr\u0131ca an\u0131lan Kanun\u2019un 49. maddesi uyar\u0131nca sigortal\u0131n\u0131n prime esas ayl\u0131k br\u00fct kazanc\u0131ndan %1 sigortal\u0131, %2 i\u015fveren ve %1 devlet pay\u0131 olarak i\u015fsizlik sigortas\u0131 priminin al\u0131nd\u0131\u011f\u0131 g\u00f6z\u00f6n\u00fcnde bulunduruldu\u011funda Fonun ba\u015fl\u0131ca geliri olan bu primin yaln\u0131zca sigortal\u0131 taraf\u0131ndan \u00f6denen mebla\u011fdan olu\u015fmad\u0131\u011f\u0131 ve sigortal\u0131dan daha y\u00fcksek oranda i\u015fverenin ve devletin an\u0131lan prime katk\u0131da bulundu\u011fu, Kanun\u2019un 53. maddesinde Fonun a\u00e7\u0131k vermesi durumunda devlet\u00e7e sa\u011flanacak katk\u0131lar\u0131n da Fonun gelirleri aras\u0131nda say\u0131lmas\u0131 kar\u015f\u0131s\u0131nda belirli \u015fartlar d\u00e2hilinde i\u015fverene sa\u011flanan \u00fccret deste\u011fi tutar\u0131n\u0131n kural uyar\u0131nca Fondan kar\u015f\u0131lanmas\u0131n\u0131n Fonun zay\u0131flamas\u0131na yol a\u00e7aca\u011f\u0131n\u0131n ve bu suretle i\u015fsiz kalan sigortal\u0131lara yap\u0131lacak \u00f6demeleri olumsuz etkileyece\u011finin s\u00f6ylenemeyece\u011fi, ayr\u0131ca i\u015fverene Fondan sa\u011flanacak deste\u011fin 1\/2\/2019 ila 30\/4\/2019 tarihinde i\u015fyerlerinde yap\u0131lacak yeni i\u015fe al\u0131mlar ile s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131 ve belirli \u015fartlara t\u00e2bi k\u0131l\u0131nd\u0131\u011f\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda Fondan s\u00fcrekli nitelikte bir kaynak \u00e7\u0131k\u0131\u015f\u0131n\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131 ifade edilmi\u015ftir (bkz. ayn\u0131 kararda \u00a7 19).<\/p>\n
54. Kararda son olarak ibarenin yer ald\u0131\u011f\u0131 c\u00fcmlenin devam\u0131nda i\u015fverene verilecek deste\u011fin nakdi \u00f6deme \u015feklinde yap\u0131lamayaca\u011f\u0131 ve i\u015fverenin Kuruma olan bor\u00e7lar\u0131na mahsup yoluyla sa\u011flanaca\u011f\u0131 a\u00e7\u0131k\u00e7a d\u00fczenlenmek suretiyle Fondan \u00e7\u0131kan kayna\u011f\u0131n amaca ayk\u0131r\u0131 kullan\u0131lmas\u0131n\u0131 \u00f6nleyebilecek tedbirlerin de al\u0131nd\u0131\u011f\u0131 belirtilerek ibarenin Anayasa\u2019n\u0131n 49. ve 60. maddelerine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 sonucuna var\u0131lm\u0131\u015ft\u0131r (bkz. ayn\u0131 kararda \u00a7\u00a7 20-21).<\/p>\n
55. Dava konusu kurallar ile benzer i\u00e7eri\u011fe sahip olan ve 2020 y\u0131l\u0131na ili\u015fkin i\u015fverene sa\u011flanacak asgari \u00fccret deste\u011fi tutar\u0131n\u0131n Fondan kar\u015f\u0131lanmas\u0131n\u0131 \u00f6ng\u00f6ren 5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 80. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonundan\u2026\u201d ibaresinin de Anayasa Mahkemesinin 22\/2\/2023 tarihli ve E.2020\/47, K.2023\/36 say\u0131l\u0131 karar\u0131yla Anayasa\u2019n\u0131n 49. ve 60. maddelerine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
56. Kurallar bak\u0131m\u0131ndan yap\u0131lacak anayasall\u0131k denetiminin konusunu da benzer \u015fekilde i\u015fverene sa\u011flanacak asgari \u00fccret deste\u011fi tutar\u0131n\u0131n Fondan kar\u015f\u0131lanmas\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu iddias\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
57. Bu itibarla kurallar bak\u0131m\u0131ndan da Anayasa Mahkemesinin an\u0131lan kararlar\u0131ndan ayr\u0131lmay\u0131 gerektiren bir durum bulunmamaktad\u0131r.<\/p>\n
58. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 49. ve 60. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptalleri talebinin reddi gerekir.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 2. maddesine de ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de bu ba\u011flamda belirtilen hususlar\u0131n Anayasa\u2019n\u0131n 49. ve 60. maddeleri y\u00f6n\u00fcnden yap\u0131lan de\u011ferlendirmeler kapsam\u0131nda ele al\u0131nm\u0131\u015f olmas\u0131 nedeniyle Anayasa\u2019n\u0131n 2. maddesi y\u00f6n\u00fcnden ayr\u0131ca bir inceleme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 65. maddesiyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
b. Maddenin \u00dc\u00e7\u00fcnc\u00fc F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinde Yer Alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar, \u2026\u201d \u0130bareleri <\/p>\n
59. 5510 say\u0131l\u0131 Kanun\u2019un ge\u00e7ici 85. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde mevcut bir i\u015fletmenin kapat\u0131larak de\u011fi\u015fik bir ad ve unvan alt\u0131nda ya da bir i\u015f birimi olarak a\u00e7\u0131lmas\u0131 veya y\u00f6netim ve kontrol\u00fc elinde bulunduracak \u015fekilde do\u011frudan veya dolayl\u0131 ortakl\u0131k ili\u015fkisi bulunan \u015firketler aras\u0131nda istihdam\u0131n kayd\u0131r\u0131lmas\u0131, \u015fah\u0131s i\u015fletmelerinde i\u015fletme sahipli\u011finin de\u011fi\u015ftirilmesi gibi Fon katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden, Fonca kar\u015f\u0131lanan tutar\u0131n, gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131naca\u011f\u0131 ve bu i\u015fyerleri hakk\u0131nda madde h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclmektedir. S\u00f6z konusu c\u00fcmlede yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibareleri dava konusu kurallar\u0131 olu\u015fturmaktad\u0131r.<\/p>\n
60. Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devleti eylem ve i\u015flemleri hukuka uygun, insan haklar\u0131na sayg\u0131l\u0131, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, her alanda adil bir hukuk d\u00fczeni kurup bunu geli\u015ftirerek s\u00fcrd\u00fcren, hukuki g\u00fcvenli\u011fi sa\u011flayan, Anayasa\u2019ya ayk\u0131r\u0131 durum ve tutumlardan ka\u00e7\u0131nan, hukuk kurallar\u0131yla kendini ba\u011fl\u0131 sayan ve yarg\u0131 denetimine a\u00e7\u0131k olan devlettir.<\/p>\n
61. Anayasa\u2019n\u0131n an\u0131lan maddesinde g\u00fcvence alt\u0131na al\u0131nan hukuk devleti ilkesi gere\u011fi kanunlar kamu yarar\u0131 amac\u0131yla \u00e7\u0131kar\u0131l\u0131r. Anayasa Mahkemesinin kararlar\u0131na g\u00f6re kamu yarar\u0131 genel bir ifadeyle bireysel, \u00f6zel \u00e7\u0131karlardan ayr\u0131 ve bunlara \u00fcst\u00fcn olan toplumsal yarar\u0131 ifade etmektedir. Kanunun ama\u00e7 \u00f6gesi bak\u0131m\u0131ndan Anayasa\u2019ya uygun say\u0131labilmesi i\u00e7in \u00e7\u0131kar\u0131lmas\u0131nda kamu yarar\u0131 d\u0131\u015f\u0131nda bir amac\u0131n g\u00f6zetilmemesi gerekir. Kanunun kamu yarar\u0131 d\u0131\u015f\u0131nda bir ama\u00e7la yaln\u0131zca \u00f6zel \u00e7\u0131karlar i\u00e7in ya da belirli ki\u015filerin yarar\u0131na olarak \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 a\u00e7\u0131k\u00e7a anla\u015f\u0131labiliyorsa ama\u00e7 unsuru bak\u0131m\u0131ndan Anayasa\u2019ya ayk\u0131r\u0131l\u0131k s\u00f6z konusudur.<\/p>\n
62. A\u00e7\u0131klanan h\u00e2l d\u0131\u015f\u0131nda bir kanun h\u00fckm\u00fcn\u00fcn \u00fclke gereksinimlerine uygun olup olmad\u0131\u011f\u0131, hangi ara\u00e7 ve y\u00f6ntemlerle kamu yarar\u0131n\u0131n sa\u011flanabilece\u011fi bir siyasi tercih sorunu olarak kanun koyucunun takdirinde oldu\u011fundan bu kapsamda kamu yarar\u0131 de\u011ferlendirmesi yapmak anayasa yarg\u0131s\u0131yla ba\u011fda\u015fmaz (AYM, E.2014\/88, K.2015\/68, 13\/7\/2015, \u00a7 31).<\/p>\n
63. Bu itibarla Anayasa\u2019ya uygunluk denetiminde kural\u0131n \u00f6ng\u00f6r\u00fclmesindeki kamu yarar\u0131 anlay\u0131\u015f\u0131n\u0131n isabetli olup olmad\u0131\u011f\u0131 de\u011fil incelenen kural\u0131n kamu yarar\u0131 d\u0131\u015f\u0131nda belirli bireylerin ya da gruplar\u0131n \u00e7\u0131karlar\u0131 g\u00f6zetilerek yasala\u015ft\u0131r\u0131lm\u0131\u015f olup olmad\u0131\u011f\u0131 incelenir. Ba\u015fka bir ifadeyle bir kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131l\u0131k sorunu \u00e7\u00f6z\u00fcmlenirken kamu yarar\u0131 konusunda Anayasa Mahkemesinin yapaca\u011f\u0131 inceleme, yaln\u0131zca kural\u0131n kamu yarar\u0131 amac\u0131yla \u00e7\u0131kar\u0131l\u0131p \u00e7\u0131kar\u0131lmad\u0131\u011f\u0131n\u0131n denetimiyle s\u0131n\u0131rl\u0131d\u0131r (AYM, E.2016\/140, K.2017\/92, 12\/4\/2017, \u00a7\u00a7 6,7; E.2017\/33, K.2019\/20, 10\/4\/2019, \u00a7\u00a7 10, 11; E.2022\/50, K.2022\/107, 28\/9\/2022, \u00a7 28).<\/p>\n
64. 4447 say\u0131l\u0131 Kanun\u2019un 47. maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine g\u00f6re i\u015fsizlik sigortas\u0131; bir i\u015fyerinde \u00e7al\u0131\u015f\u0131rken \u00e7al\u0131\u015fma istek, yetenek ve yeterlili\u011finde olmas\u0131na ra\u011fmen herhangi bir kas\u0131t ve kusuru olmaks\u0131z\u0131n i\u015fini kaybeden sigortal\u0131lar\u0131n i\u015fsiz kalmalar\u0131 nedeniyle u\u011frad\u0131klar\u0131 gelir kayb\u0131n\u0131 belli s\u00fcre ve \u00f6l\u00e7\u00fcde kar\u015f\u0131layan, sigortac\u0131l\u0131k tekni\u011fi ile faaliyet g\u00f6steren zorunlu sigortad\u0131r. B\u00f6ylece Kanun kapsam\u0131na giren bir i\u015fyerinde hizmet akdine dayal\u0131 olarak \u00e7al\u0131\u015fan ki\u015filerin hizmet akitlerinin kendi talepleri veya kusurlar\u0131 olmaks\u0131z\u0131n sona ermesi h\u00e2linde, T\u00fcrkiye \u0130\u015f Kurumuna s\u00fcresi i\u00e7inde \u015fahsen ba\u015fvurarak yeni bir i\u015f almaya haz\u0131r olduklar\u0131n\u0131 kaydettirmeleri ve Kanun\u2019da yer alan prim \u00f6deme ko\u015fullar\u0131n\u0131 sa\u011flam\u0131\u015f olmalar\u0131 kayd\u0131yla belirli bir s\u00fcre i\u00e7in Fondan i\u015fsizlik \u00f6dene\u011fi almalar\u0131na imk\u00e2n sa\u011flanmaktad\u0131r.<\/p>\n
65. 4447 say\u0131l\u0131 Kanun\u2019un 53. maddesinin birinci f\u0131kras\u0131 ile bu Kanun\u2019un gerektirdi\u011fi g\u00f6rev ve hizmetler i\u00e7in mali kaynak sa\u011flamak, piyasa \u015fartlar\u0131nda kaynaklar\u0131 de\u011ferlendirmek, Kanun\u2019un \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u00f6demelerde bulunmak \u00fczere Fon kurulmu\u015ftur. Yine ayn\u0131 maddede Fonun giderleri d\u00fczenlenmi\u015f ve bu kapsamda sigortal\u0131 i\u015fsizlere verilecek \u00f6deneklerin yan\u0131 s\u0131ra di\u011fer gider kalemleri belirlenmi\u015ftir.<\/p>\n
66. Fondan kar\u015f\u0131lanan bu giderlerin yan\u0131 s\u0131ra 5510 say\u0131l\u0131 Kanun\u2019un itiraz konusu kurallar\u0131n yer ald\u0131\u011f\u0131 ge\u00e7ici 85. maddesinde ise 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in an\u0131lan maddede belirtilen \u015fartlar\u0131 sa\u011flayan i\u015f yerlerine asgari \u00fccret deste\u011finin verilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015f ve bu tutar\u0131n Fondan kar\u015f\u0131lanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Buna g\u00f6re \u015fartlar\u0131 sa\u011flayan i\u015f yerlerine verilen asgari \u00fccret deste\u011fi de Fondan kar\u015f\u0131lanmaktad\u0131r.<\/p>\n
67. Bu itibarla Fon katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden Fonca kar\u015f\u0131lanan tutar\u0131n, gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131naca\u011f\u0131n\u0131 ve bu i\u015fyerleri hakk\u0131nda madde h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131n\u0131 \u00f6ng\u00f6ren kurallar\u0131n Fondan \u00e7\u0131kan kayna\u011f\u0131n amac\u0131na ayk\u0131r\u0131 kullan\u0131lmas\u0131n\u0131 ve i\u015fsizlik sigortas\u0131n\u0131n i\u015fleyi\u015finin aksamas\u0131n\u0131 \u00f6nleme amac\u0131na y\u00f6nelik oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla kurallarda kamu yarar\u0131 d\u0131\u015f\u0131nda bir amac\u0131n g\u00f6zetildi\u011fi s\u00f6ylenemez.<\/p>\n
68. \u00d6te yandan Kanun\u2019un ge\u00e7ici 85. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n kurallar\u0131n yer ald\u0131\u011f\u0131 birinci c\u00fcmlesinde Fon katk\u0131s\u0131ndan yararlanmak amac\u0131yla muvazaal\u0131 i\u015flem tesis etti\u011fi anla\u015f\u0131lan veya sigortal\u0131lar\u0131n prime esas kazan\u00e7lar\u0131n\u0131 2021 y\u0131l\u0131 Ocak ila Aral\u0131k aylar\u0131\/d\u00f6nemi i\u00e7in Kuruma bildirmedi\u011fi veya eksik bildirdi\u011fi tespit edilen i\u015fyerlerinden Fonca kar\u015f\u0131lanan tutar\u0131n gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131naca\u011f\u0131 ve bu i\u015fyerleri hakk\u0131nda madde h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclmek suretiyle Fondan kar\u015f\u0131lanan tutar\u0131n hangi durumlarda ve hangi i\u015f yerlerinden gecikme cezas\u0131 ve gecikme zamm\u0131yla birlikte geri al\u0131naca\u011f\u0131 ve bu madde h\u00fck\u00fcmlerinden yararland\u0131r\u0131lmayaca\u011f\u0131 hususunun a\u00e7\u0131k ve net bir \u015fekilde belirlendi\u011fi anla\u015f\u0131lmaktad\u0131r. Ayr\u0131ca Fondan kar\u015f\u0131lanan tutar\u0131n miktar\u0131 ve hesaplama y\u00f6ntemi ise Kanun\u2019un itiraz konusu kurallar\u0131n yer ald\u0131\u011f\u0131 ge\u00e7ici 85. maddesinin birinci f\u0131kras\u0131nda a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir. Dolay\u0131s\u0131yla kurallarda \u00f6ng\u00f6r\u00fclen hususlar\u0131n temel ilkeleri ve \u00e7er\u00e7evesinin kanunla d\u00fczenlenmesi sebebiyle kurallar\u0131n keyf\u00eeli\u011fe izin vermeyecek \u015fekilde belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir nitelikte oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
69. A\u00e7\u0131klanan nedenlerle kurallar, Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 de\u011fildir. \u0130ptalleri talebinin reddi gerekir.<\/p>\n
Kurallar\u0131n Anayasa\u2019n\u0131n 60. ve 65. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n
\u00c7. Kanun\u2019un 21. Maddesiyle 7244 Say\u0131l\u0131 Kanun\u2019un 2. Maddesinin (1) Numaral\u0131 F\u0131kras\u0131n\u0131n (d) Bendinin \u00dc\u00e7\u00fcnc\u00fc C\u00fcmlesinde Yer Alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d \u0130baresinin \u201c\u2026alt\u0131 ay\u2026\u201d \u015eeklinde De\u011fi\u015ftirilmesinin \u0130ncelenmesi<\/p>\n
1. Anlam ve Kapsam<\/p>\n
70. 7244 say\u0131l\u0131 Kanun\u2019un 2. maddesiyle yeni koronavir\u00fcs (COVID-19) salg\u0131n\u0131ndan kaynaklanan zorlay\u0131c\u0131 sebep nedeniyle baz\u0131 kanunlarda yer alan s\u00fcrelerle ilgili d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
71. An\u0131lan maddenin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendinin birinci c\u00fcmlesinde 24\/4\/1969 tarihli ve 1163 say\u0131l\u0131 Kooperatifler Kanunu kapsam\u0131ndaki genel kurul toplant\u0131lar\u0131n\u0131n 31\/7\/2020 tarihine kadar ertelenece\u011fi belirtilmi\u015f; ikinci c\u00fcmlesinde ise bu s\u00fcrenin, ilgili Bakan taraf\u0131ndan \u00fc\u00e7er ayl\u0131k s\u00fcrelerle \u00fc\u00e7 defaya kadar uzat\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
72. S\u00f6z konusu bendin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde ise ertelenen genel kurul toplant\u0131lar\u0131n\u0131n, ertelemenin sona erdi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde yap\u0131laca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015fken dava konusu kuralla an\u0131lan c\u00fcmlede yer alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d ibaresi \u201c\u2026alt\u0131 ay\u2026\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
73. Bendin d\u00f6rd\u00fcnc\u00fc c\u00fcmlesinde de mevcut organlar\u0131n g\u00f6rev, yetki ve sorumluluklar\u0131n\u0131n erteleme s\u00fcresi sonras\u0131nda yap\u0131lacak ilk genel kurula kadar devam edece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
2. \u0130ptal Talebinin Gerek\u00e7esi<\/p>\n
74. Dava dilek\u00e7esinde \u00f6zetle; ertelenen genel kurul toplant\u0131lar\u0131n\u0131n yap\u0131lmas\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrenin alt\u0131 aya \u00e7\u0131kar\u0131lmas\u0131n\u0131n kooperatiflerin en \u00f6nemli karar organ\u0131 olan genel kurulun \u00f6nemli baz\u0131 kararlar\u0131 alamamas\u0131na ve b\u00f6ylelikle kooperatif faaliyetlerinin gerekti\u011fi gibi y\u00fcr\u00fct\u00fclememesine neden olaca\u011f\u0131, bu durumun \u00f6zel hukuk t\u00fczel ki\u015fisi olan kooperatiflerin te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc s\u0131n\u0131rland\u0131rd\u0131\u011f\u0131, salg\u0131n\u0131n ne zaman sona erece\u011finin belli olmamas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda kuralda \u00f6ng\u00f6r\u00fclen tedbirin \u00f6l\u00e7\u00fcl\u00fc oldu\u011fundan bahsedilemeyece\u011fi, ayr\u0131ca erteleme s\u00fcresinin zorlay\u0131c\u0131 bir toplumsal ihtiya\u00e7tan da kaynaklanmad\u0131\u011f\u0131, bu suretle salg\u0131n s\u00fcrecinde meslek i\u00e7i dayan\u0131\u015fman\u0131n ger\u00e7ekle\u015fmesinin \u00f6nlendi\u011fi, kooperatiflerin faaliyetlerine s\u0131n\u0131rlama getirilirken siyasi partilerce toplu olarak icra edilen faaliyetlerin devam edilmesine izin verilmesinin \u00e7eli\u015fki olu\u015fturdu\u011fu belirtilerek kural\u0131n Anayasa\u2019n\u0131n 13., 48. ve 171. 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
75. Anayasa’n\u0131n \u201cKooperatif\u00e7ili\u011fin geli\u015ftirilmesi\u201d ba\u015fl\u0131kl\u0131 171. maddesinde \u201cDevlet, mill\u00ee ekonominin yararlar\u0131n\u0131 dikkate alarak, \u00f6ncelikle \u00fcretimin art\u0131r\u0131lmas\u0131n\u0131 ve t\u00fcketicinin korunmas\u0131n\u0131 ama\u00e7layan kooperatif\u00e7ili\u011fin geli\u015fmesini sa\u011flayacak tedbirleri al\u0131r.\u201d denilmek suretiyle devletin kooperatif ili\u015fkisini d\u00fczenlerken t\u00fcketicinin korunmas\u0131 temelinde kooperatif\u00e7ili\u011fin geli\u015fmesini ama\u00e7 edinmesi gerekti\u011fi \u00f6zel olarak vurgulanm\u0131\u015ft\u0131r.<\/p>\n
76. Kooperatifler, ortaklar\u0131n\u0131n belirli ekonomik menfaatlerini ve \u00f6zellikle meslek veya ge\u00e7imlerine ait ihtiya\u00e7lar\u0131n\u0131 i\u015fg\u00fcc\u00fc ve parasal katk\u0131lar\u0131yla kar\u015f\u0131l\u0131kl\u0131 yard\u0131m, dayan\u0131\u015fma ve kefalet suretiyle sa\u011flay\u0131p korumak amac\u0131yla ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan kurulan de\u011fi\u015fir ortakl\u0131 ve de\u011fi\u015fir sermayeli ortakl\u0131klar olarak \u00f6zel te\u015febb\u00fcs niteli\u011fini haizdir (baz\u0131 farklarla birlikte bkz. AYM, E.2010\/79, K.2012\/9, 19\/1\/2012; E.2014\/90, K.2014\/180, 4\/12\/2014; E.2022\/126, K.2023\/29, 16\/2\/2023, \u00a7 21).<\/p>\n
77. Dava konusu kuralla yeni koronavir\u00fcs salg\u0131n\u0131n\u0131n ekonomik ve sosyal hayata etkilerinin azalt\u0131lmas\u0131 amac\u0131yla 1163 say\u0131l\u0131 Kanun kapsam\u0131nda ertelenen genel kurul toplant\u0131lar\u0131n\u0131n ertelemenin sona erdi\u011fi tarihten itibaren alt\u0131 ay i\u00e7inde yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ertelenen genel kurul toplant\u0131lar\u0131n\u0131n ertelemenin bitmesinden sonra alt\u0131 aya kadar uzat\u0131lmas\u0131 suretiyle kooperatiflerin te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne s\u0131n\u0131rlama getirilmi\u015ftir.<\/p>\n
78. 7244 say\u0131l\u0131 Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendi uyar\u0131nca 1163 say\u0131l\u0131 Kanun kapsam\u0131ndaki genel kurul toplant\u0131lar\u0131, 31\/7\/2020 tarihine kadar ertelenmi\u015f ve bu s\u00fcreyi \u00fc\u00e7er ayl\u0131k s\u00fcrelerle \u00fc\u00e7 defaya kadar uzatma yetkisi ilgili Bakana tan\u0131nm\u0131\u015ft\u0131r. Bu kapsamda kooperatif genel kurul toplant\u0131lar\u0131 Ticaret Bakan\u0131nca \u00f6nce 31\/10\/2020, akabinde 31\/1\/2021, son olarak da 30\/4\/2021 tarihleri sonras\u0131na ertelenmi\u015ftir. Bakan taraf\u0131ndan yap\u0131lan bu ertelemelerle 7244 say\u0131l\u0131 Kanun\u2019da tan\u0131nan erteleme yetkisi sona ermi\u015f olup ertelenen genel kurul toplant\u0131lar\u0131n\u0131n, kural gere\u011fince ertelemenin sona erdi\u011fi tarihten itibaren alt\u0131 ay i\u00e7inde yap\u0131lmas\u0131 gerekmektedir. Bu itibarla kuralda 1163 say\u0131l\u0131 Kanun kapsam\u0131ndaki genel kurul toplant\u0131lar\u0131n\u0131n hangi tarihe kadar ertelendi\u011fi ve en ge\u00e7 hangi tarihe yap\u0131lmas\u0131 gerekti\u011fi hususunun herhangi bir teredd\u00fcde yer vermeyecek \u015fekilde a\u00e7\u0131k ve net olarak d\u00fczenlendi\u011fi anla\u015f\u0131lmaktad\u0131r. Bu nedenle te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne s\u0131n\u0131rlama getiren kural\u0131n keyf\u00eeli\u011fe izin vermeyecek \u015fekilde belirli, ula\u015f\u0131labilir ve \u00f6ng\u00f6r\u00fclebilir nitelikte oldu\u011fu ve kanunilik \u00f6l\u00e7\u00fct\u00fcn\u00fc sa\u011flad\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n
79. \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. Bununla birlikte Anayasa Mahkemesi kararlar\u0131nda \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, ayr\u0131ca Anayasa\u2019n\u0131n ba\u015fka maddelerinde yer alan hak ve \u00f6zg\u00fcrl\u00fckler ile devlete y\u00fcklenen \u00f6devlerin de temel hak ve \u00f6zg\u00fcrl\u00fcklere s\u0131n\u0131r te\u015fkil edebilece\u011fi kabul edilmektedir (AYM, E.2014\/177, K.2015\/49, 14\/5\/2015; E.2022\/109, K.2023\/125, 13\/7\/2023, \u00a7 28).<\/p>\n
80. Anayasa\u2019n\u0131n 56. maddesinde g\u00fcvence alt\u0131na al\u0131nan sa\u011fl\u0131k hakk\u0131, devlete ki\u015filerin sa\u011fl\u0131k hakk\u0131ndan tam anlam\u0131yla yararlanabilmeleri amac\u0131yla uygun yasal, idari, mali, yarg\u0131sal ve di\u011fer \u00f6nlemleri alma zorunlulu\u011funu ifade eden gere\u011fini yerine getirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u015feklinde pozitif y\u00fck\u00fcml\u00fcl\u00fck y\u00fcklemektedir (AYM, E.2014\/177, K.2015\/49, 14\/5\/2015). Buna g\u00f6re sa\u011fl\u0131\u011f\u0131n korunmas\u0131na ili\u015fkin pozitif y\u00fck\u00fcml\u00fcl\u00fckler kapsam\u0131nda devletin kamu yarar\u0131n\u0131 sa\u011flamak \u00fczere anayasal ilkelere uygun \u00e7e\u015fitli tedbirler alabilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
81. Dava konusu kural\u0131n \u201c\u2026Bu kapsamda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fiklikle, Covid-19 ile m\u00fccadele kapsam\u0131nda kooperatif ortaklar\u0131 bak\u0131m\u0131ndan riskin en aza indirilmesi ve yasal zorunluluktan kaynaklanabilecek olas\u0131 problemlerin \u00f6n\u00fcne ge\u00e7ilmesi ama\u00e7lanmaktad\u0131r\u2026\u201d \u015feklindeki gerek\u00e7esi g\u00f6zetildi\u011finde kural\u0131n yeni koronavir\u00fcs salg\u0131n\u0131yla m\u00fccadele amac\u0131na y\u00f6nelik olarak sa\u011fl\u0131\u011f\u0131n korunmas\u0131na ili\u015fkin tedbirler kapsam\u0131nda oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla kuralla te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne getirilen s\u0131n\u0131rlaman\u0131n anayasal ba\u011flamda me\u015fru bir amac\u0131n\u0131n bulundu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n
82. Te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcne y\u00f6nelik s\u0131n\u0131rlaman\u0131n Anayasa\u2019ya uygun olabilmesi i\u00e7in kanunla d\u00fczenlenmesi ve me\u015fru bir ama\u00e7 ta\u015f\u0131mas\u0131n\u0131n yan\u0131nda \u00f6l\u00e7\u00fcl\u00fc ilkesine uygun olmas\u0131 gerekmektedir. Anayasa\u2019n\u0131n 13. maddesinde yer alan \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesi 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
83. Kural kapsam\u0131nda salg\u0131n hastal\u0131k tehlikesine kar\u015f\u0131 toplum sa\u011fl\u0131\u011f\u0131n\u0131n korunmas\u0131 amac\u0131yla ertelenen genel kurul toplant\u0131lar\u0131n\u0131n yeniden yap\u0131lmas\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrenin uzat\u0131lmas\u0131n\u0131n ula\u015f\u0131lmak istenen me\u015fru ama\u00e7 bak\u0131m\u0131ndan elveri\u015fli ve gerekli olmad\u0131\u011f\u0131 s\u00f6ylenemez.<\/p>\n
84. Bunun yan\u0131nda d\u00fcnya \u00e7ap\u0131nda pandemi ilan edilmesi, tehlikenin yayg\u0131nl\u0131\u011f\u0131 ve sonu\u00e7lar\u0131n\u0131n \u00f6ng\u00f6r\u00fclemezli\u011fi kar\u015f\u0131s\u0131nda kural kapsam\u0131nda kooperatif genel kurullar\u0131n\u0131n yeniden toplanmas\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrenin alt\u0131 aya uzat\u0131lmas\u0131yla sa\u011flanacak kamu yarar\u0131na kar\u015f\u0131 kooperatiflere genel kurul toplant\u0131lar\u0131n\u0131 yapmamalar\u0131 nedeniyle y\u00fcklenen k\u00fclfetin orant\u0131s\u0131z oldu\u011fu da s\u00f6ylenemez (ayn\u0131 y\u00f6ndeki bir de\u011ferlendirme i\u00e7in bkz. AYM, E.2021\/5, K.2023\/109, 1\/6\/2023, \u00a7 245).<\/p>\n
85. \u00d6te yandan kuralda kooperatif organlar\u0131n\u0131n \u00e7al\u0131\u015fma usullerine ve bu kapsamda genel kurul toplant\u0131lar\u0131n\u0131n yap\u0131laca\u011f\u0131 zamana ili\u015fkin yap\u0131lan d\u00fczenlemenin kanun koyucunun takdir yetkisi kapsam\u0131nda de\u011ferlendirilmesi gerekti\u011fi, kamu yarar\u0131 amac\u0131 da dikkate al\u0131nd\u0131\u011f\u0131nda kuralda Anayasa’n\u0131n 171. maddesinde \u00f6ng\u00f6r\u00fclen devletin kooperatif\u00e7ili\u011fin geli\u015fmesini sa\u011flayacak tedbirleri alma \u015feklindeki pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ayk\u0131r\u0131 bir y\u00f6n bulunmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
86. A\u00e7\u0131klanan nedenlerle kural, Anayasa\u2019n\u0131n 13., 48. ve 171. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal talebinin reddi gerekir.<\/p>\n
V. \u0130PTAL KARARININ Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RECE\u011e\u0130 G\u00dcN SORUNU<\/p>\n
87. Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u201cKanun, Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesi veya T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc ya da bunlar\u0131n h\u00fck\u00fcmleri, iptal kararlar\u0131n\u0131n Resmi Gazetede yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fckten kalkar. Gereken hallerde Anayasa Mahkemesi iptal h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihi ayr\u0131ca kararla\u015ft\u0131rabilir. Bu tarih, karar\u0131n Resmi Gazetede yay\u0131mland\u0131\u011f\u0131 g\u00fcnden ba\u015flayarak bir y\u0131l\u0131 ge\u00e7emez\u201d denilmekte, 6216 say\u0131l\u0131 Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131nda da bu kural tekrarlanarak Anayasa Mahkemesinin gerekli g\u00f6rd\u00fc\u011f\u00fc h\u00e2llerde Resm\u00ee Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 g\u00fcnden ba\u015flayarak iptal karar\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihi bir y\u0131l\u0131 ge\u00e7memek \u00fczere ayr\u0131ca kararla\u015ft\u0131rabilece\u011fi belirtilmektedir.<\/p>\n
88. 7333 say\u0131l\u0131 Kanun\u2019un 3. maddesiyle 1567 say\u0131l\u0131 Kanun\u2019un yeniden d\u00fczenlenen 4. maddesinin birinci c\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn iptal edilmesi nedeniyle do\u011facak hukuksal bo\u015fluk kamu yarar\u0131n\u0131 ihlal edici nitelikte g\u00f6r\u00fcld\u00fc\u011f\u00fcnden Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 6216 say\u0131l\u0131 Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131 gere\u011fince bu b\u00f6l\u00fcme ili\u015fkin iptal h\u00fckm\u00fcn\u00fcn karar\u0131n Resm\u00ee Gazete\u2019de yay\u0131mlanmas\u0131ndan ba\u015flayarak dokuz ay sonra y\u00fcr\u00fcrl\u00fc\u011fe girmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
VI. Y\u00dcR\u00dcRL\u00dc\u011e\u00dcN DURDURULMASI TALEB\u0130<\/p>\n
89. 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
18\/7\/2021 tarihli ve 7333 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 4. maddesiyle 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019nun 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d ibaresine y\u00f6nelik y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebinin, ko\u015fullar\u0131 olu\u015fmad\u0131\u011f\u0131ndan REDD\u0130NE,<\/p>\n
B. 3. maddesiyle 20\/2\/1930 tarihli ve 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un yeniden d\u00fczenlenen 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fcne y\u00f6nelik iptal h\u00fckm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girmesinin ertelenmesi nedeniyle bu b\u00f6l\u00fcme ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 talebinin REDD\u0130NE,<\/p>\n
C. 1. 16. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 85. maddenin;<\/p>\n
a. Birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d ibaresine,<\/p>\n
b. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibarelerine,<\/p>\n
c. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d ibaresine,<\/p>\n
\u00e7. Dokuzuncu f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d ibaresine,<\/p>\n
2. 21. maddesiyle 16\/4\/2020 tarihli ve 7244 say\u0131l\u0131 Yeni Koronavir\u00fcs (Covid-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendinin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d ibaresinin \u201c\u2026alt\u0131 ay\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesine,<\/p>\n
y\u00f6nelik iptal talepleri 9\/5\/2024 tarihli ve E.2021\/106, K.2024\/101 say\u0131l\u0131 kararla reddedildi\u011finden bu ibarelere ve de\u011fi\u015fikli\u011fe ili\u015fkin y\u00fcr\u00fcrl\u00fc\u011f\u00fcn durdurulmas\u0131 taleplerinin REDD\u0130NE,<\/p>\n
9\/5\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n
VII. H\u00dcK\u00dcM<\/p>\n
18\/7\/2021 tarihli ve 7333 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un;<\/p>\n
A. 3. maddesiyle 20\/2\/1930 tarihli ve 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un yeniden d\u00fczenlenen 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Y\u0131lmaz AK\u00c7\u0130L ile \u00d6mer \u00c7INAR\u2019\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA, iptal h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 153. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 66. maddesinin (3) numaral\u0131 f\u0131kras\u0131 gere\u011fince KARARIN RESM\u00ce GAZETE\u2019DE YAYIMLANMASINDAN BA\u015eLAYARAK DOKUZ AY SONRA Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130RMES\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
B. 4. maddesiyle 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019nun 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE, Recai AKYEL, Y\u0131lmaz AK\u00c7\u0130L ile \u00d6mer \u00c7INAR\u2019\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA,<\/p>\n
C. 16. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 85. maddenin;<\/p>\n
1. Birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d ibaresinin,<\/p>\n
2. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibarelerinin,<\/p>\n
3. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d ibaresinin,<\/p>\n
4. Dokuzuncu f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu taraf\u0131ndan\u2026\u201d ibaresinin,<\/p>\n
Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131klar\u0131na ve iptal taleplerinin REDD\u0130NE OYB\u0130RL\u0130\u011e\u0130YLE,<\/p>\n
\u00c7. 21. maddesiyle 16\/4\/2020 tarihli ve 7244 say\u0131l\u0131 Yeni Koronavir\u00fcs (Covid-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 2. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (d) bendinin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201c\u2026\u00fc\u00e7 ay\u2026\u201d ibaresinin \u201c\u2026alt\u0131 ay\u2026\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
9\/5\/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
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u00dcye<\/p>\n
\u00d6mer \u00c7INAR<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n
Kanun\u2019un 4. Maddesiyle 31\/8\/1956 Tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019nun 17. Maddesinin \u00dc\u00e7\u00fcnc\u00fc F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesine Eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. Mahkememiz \u00e7o\u011funlu\u011fu taraf\u0131ndan, dava konusu kural\u0131n Anayasa\u2019n\u0131n 169. maddesine ayk\u0131r\u0131 oldu\u011funa karar verilmi\u015ftir.<\/p>\n
2. \u0130tiraz konusu kural, kamu yarar\u0131 ve zaruret bulunmas\u0131 h\u00e2linde devlet ormanlar\u0131 \u00fczerinde hava ayr\u0131\u015ft\u0131rma tesisi yap\u0131lmas\u0131 ve bulunmas\u0131na imk\u00e2n tan\u0131maktad\u0131r.<\/p>\n
3. Hava ayr\u0131\u015ft\u0131rma tesisleri, havada bulunan oksijen, azot ve argon gazlar\u0131n\u0131n ayr\u0131\u015ft\u0131r\u0131larak depo edilmesi amac\u0131na hizmet etmektedir. \u00c7o\u011funlu\u011fun iptal karar\u0131n\u0131n gerek\u00e7esi, kuralla \u00f6ng\u00f6r\u00fclen hava ayr\u0131\u015ft\u0131rma tesislerinin devlet ormanlar\u0131 \u00fczerinde kurulmas\u0131n\u0131n hangi kamu yarar\u0131 veya zorunluluk h\u00e2lini i\u00e7erdi\u011finin kuraldan anla\u015f\u0131lamamas\u0131 ve bu tesislerin orman ekosistemi ile herhangi bir ba\u011flant\u0131 aranmaks\u0131z\u0131n kurulmas\u0131na izin verilmesinin tesislerin orman ekosistemi d\u0131\u015f\u0131nda da kurulma imk\u00e2n\u0131n\u0131n bulunmas\u0131 ve devlet ormanlar\u0131nda ger\u00e7ekle\u015ftirilmesine izin verilebilecek zorunlu bir faaliyet olmamas\u0131d\u0131r.<\/p>\n
4. \u00c7o\u011funluk karar\u0131n\u0131n aksine, maddede hava ayr\u0131\u015ft\u0131rma tesislerinin Devlet ormanlar\u0131 \u00fczerinde yap\u0131lmas\u0131 ve bulunmas\u0131nda kamu yarar\u0131 ve zaruret s\u00f6z konusu olmas\u0131 gerekti\u011finin a\u00e7\u0131k\u00e7a ifade edildi\u011fi ve bu tesisleri maddede say\u0131lan di\u011fer faaliyetlerden ay\u0131rmay\u0131 gerektirir hukuki bir neden bulunmad\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. Di\u011fer yandan, devlet ormanlar\u0131 \u00fczerinde kurulacak hava ayr\u0131\u015ft\u0131rma tesislerinde kamu yarar\u0131 ve zaruret bulunup bulunmad\u0131\u011f\u0131n\u0131n de\u011ferlendirmesini \u00f6ncelikle idari makamlar takdir edecek ise de idari makamlar\u0131n bu takdirinin hukuka ve mevzuata ayk\u0131r\u0131 oldu\u011funun ileri s\u00fcr\u00fclmesi h\u00e2linde yarg\u0131 organlar\u0131 s\u00f6z konusu ko\u015fullar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131 hususunda nihai de\u011ferlendirmeyi yapacakt\u0131r. Bu itibarla, maddede say\u0131lan her bir faaliyet i\u00e7in kazuistik olarak hangi nedenlerle kamu yarar\u0131 veya zorunluluk h\u00e2li bulundu\u011funun kuralda d\u00fczenlenmesinin beklenemeyece\u011fi ortadad\u0131r.<\/p>\n
5. D\u00fczenleyici kural\u0131n Anayasaya ayk\u0131r\u0131l\u0131\u011f\u0131 denetiminde b\u00fct\u00fcnc\u00fcl yakla\u015f\u0131m\u0131n daha uygun olaca\u011f\u0131n\u0131 s\u00f6ylemek yerinde olur. Anayasan\u0131n 169. Maddesinin yan\u0131s\u0131ra, 56., 45. Ve 46. Maddelerinin de dikkate al\u0131nmas\u0131 gerekmektedir. Hava ayr\u0131\u015ft\u0131rma tesislerinin olumsuz d\u0131\u015fsall\u0131\u011f\u0131n\u0131n hangi ortama daha fazla zarar verece\u011finin de\u011ferlendirilmesi \u00f6nem arz etmektedir. Temelde as\u0131l olan \u00e7evrenin ve insan sa\u011fl\u0131\u011f\u0131n\u0131n korunmas\u0131d\u0131r. \u00c7evreyi, orman, su, toprak, a\u00e7\u0131k hava, tar\u0131m alan\u0131 ve insan yerle\u015fim alanlar\u0131 gibi unsurlar olu\u015fturmaktad\u0131r. Toplumsal ya\u015fam\u0131n devam\u0131nda bir zaruret ve zorunluluk olan hava ayr\u0131\u015ft\u0131rma tesislerinin hangi alanda kurulmas\u0131 halinde olumsuz d\u0131\u015fsall\u0131\u011f\u0131n daha az olaca\u011f\u0131 de\u011ferlendirmesi Mahkememiz \u00e7o\u011funlu\u011fu taraf\u0131ndan yap\u0131lmam\u0131\u015ft\u0131r. Oysaki, hava ayr\u0131\u015ft\u0131rma tesislerinin olumsuz d\u0131\u015fsall\u0131\u011f\u0131n\u0131n en az etkilenece\u011fi alan\u0131n; insan yerle\u015fim alanlar\u0131, tar\u0131m arazileri, su havzalar\u0131, a\u00e7\u0131k ye\u015fil alanlar ve havaya nazaran orman alanlar\u0131n\u0131n oldu\u011fu yads\u0131namaz.<\/p>\n
6. 6183 say\u0131l\u0131 kanunun 17. Maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yeralan izin verilebilecek tesislerin ormana zarar\u0131 bak\u0131m\u0131ndan; hava ayr\u0131\u015ft\u0131rma tesisinden fark\u0131 olmad\u0131n\u0131 s\u00f6ylemek yanl\u0131\u015f olmaz. Say\u0131lan tesislerin orman alan\u0131na yap\u0131lmas\u0131n\u0131 uygun g\u00f6ren gerek\u00e7eler, ayn\u0131 \u015fekilde hava ayr\u0131\u015ft\u0131rma tesisleri i\u00e7in de ge\u00e7erli olmal\u0131d\u0131r.<\/p>\n
7. A\u00e7\u0131klanan nedenlerle, kural\u0131n i\u00e7erik y\u00f6n\u00fcnden Anayasa\u2019n\u0131n 169. maddesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n reddine karar verilmesi gerekti\u011fi sonucuna ula\u015f\u0131ld\u0131\u011f\u0131ndan, aksi y\u00f6nde olu\u015fan \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne i\u015ftirak edilmemi\u015ftir.<\/p>\n
\u00dcye<\/p>\n
Recai AKYEL<\/p>\n
\u00dcye<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u00dcye<\/p>\n
\u00d6mer \u00c7INAR<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
KAR\u015eIOY GEREK\u00c7ES\u0130<\/p>\n
Kanun\u2019un 3. Maddesiyle 20\/2\/1930 Tarihli ve 1567 Say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un Yeniden D\u00fczenlenen 4. Maddesinin Birinci F\u0131kras\u0131n\u0131n Birinci C\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d \u0130baresinin \u0130ncelenmesi<\/p>\n
1. Mahkememiz \u00e7o\u011funlu\u011fu, dava konusu kural\u0131n, m\u00fclkiyet hakk\u0131n\u0131n ve te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn kanunla s\u0131n\u0131rlanmas\u0131 \u015fart\u0131n\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 gibi verginin kanunili\u011fi ve yasama yetkisinin devredilmezli\u011fi ilkeleriyle de ba\u011fda\u015fmad\u0131\u011f\u0131 gerek\u00e7esiyle iptaline karar vermi\u015ftir.<\/p>\n
2. Kanun\u2019un dava konusu kural\u0131n da yer ald\u0131\u011f\u0131 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n (Bakanl\u0131k); bu Kanun\u2019a dayan\u0131larak \u00e7\u0131kar\u0131lan karar, y\u00f6netmelik, tebli\u011f ve di\u011fer d\u00fczenleyici i\u015flemler uyar\u0131nca ba\u015fvurusu al\u0131nacak, d\u00fczenlenecek veya onaylanacak her t\u00fcrl\u00fc izin veya belge ile Bakanl\u0131k taraf\u0131ndan geli\u015ftirilen bilgi sistemlerinin kullan\u0131c\u0131lara sunumu kapsam\u0131nda, her bir ba\u015fvuru, izin, belge veya sistem sunumu i\u00e7in bir mali y\u0131l i\u00e7inde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret almaya yetkili oldu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n
3. \u00d6ncelikle belirtmek gerekir ki kural kapsam\u0131ndaki \u00fccretin hangi hallerde al\u0131naca\u011f\u0131 a\u00e7\u0131k\u00e7a d\u00fczenlenmi\u015ftir. Bu kapsamda d\u00f6vize ili\u015fkin i\u015flemler yapabilmesine ve faaliyet y\u00fcr\u00fctebilmesine izin verilen ve yetkili m\u00fcessese olarak adland\u0131r\u0131lan anonim \u015firketlerin her bir ba\u015fvuru, izin, belge veya bilgi sistemlerinin sunumu talebinde bulunmalar\u0131 h\u00e2linde al\u0131naca\u011f\u0131 a\u00e7\u0131kt\u0131r. Dolay\u0131s\u0131yla \u00fccretin y\u00fck\u00fcml\u00fcs\u00fc ile konusunun belirlendi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n
4. \u00d6te yandan kuralda, belirtilen izin veya hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131 olarak bir mali y\u0131l i\u00e7inde alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde \u00fccret al\u0131nabilece\u011fi \u00f6ng\u00f6r\u00fclmek suretiyle bir \u00fcst s\u0131n\u0131r belirlenmi\u015ftir. \u00dccretin konusunu olu\u015fturan her t\u00fcrl\u00fc ba\u015fvuru, izin, belge veya bilgi sistemlerinin sunumu durumunda farkl\u0131la\u015fan her bir izin veya hizmete ili\u015fkin \u00fccret miktar\u0131 konusunda Bakanl\u0131\u011fa takdir yetkisi verilmi\u015fse de kanunla \u00fccretin \u00fcst s\u0131n\u0131r\u0131n\u0131n belirlenmesi nedeniyle bu yetkinin s\u0131n\u0131rs\u0131z oldu\u011fu s\u00f6ylenemez.<\/p>\n
5. Di\u011fer yandan, \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcn\u00fcn aksine kanunda \u00fccret konusunu olu\u015fturan izin veya hizmetler i\u00e7in al\u0131nabilecek \u00fccret miktar\u0131n\u0131n her bir izin veya hizmet i\u00e7in -nispi oranda veya maktu tutar \u00fczerinden- a\u00e7\u0131k bir \u015fekilde belirlenmesi zorunlulu\u011fundan s\u00f6z etmek m\u00fcmk\u00fcn de\u011fildir. Zira belirtilen hususlar uzmanl\u0131k ve idare tekni\u011fine ili\u015fkin hususlard\u0131r. Anayasa Mahkemesi\u2019nin yerle\u015fik i\u00e7tihad\u0131 uyar\u0131nca Anayasa koyucunun a\u00e7\u0131k\u00e7a kanunla d\u00fczenlenmesini \u00f6ng\u00f6rd\u00fc\u011f\u00fc konularda yasama organ\u0131n\u0131n temel kurallar\u0131 saptad\u0131ktan sonra uzmanl\u0131k ve idare tekni\u011fine ili\u015fkin hususlar\u0131 y\u00fcr\u00fctmenin t\u00fcrevsel nitelikteki i\u015flemlerine b\u0131rakmas\u0131, yasama yetkisinin devri olarak yorumlanamaz. Dava konusu kuralda da \u00fccretin y\u00fck\u00fcml\u00fcs\u00fcn\u00fcn, konusunun ve \u00fcst miktar\u0131n\u0131n kanunla d\u00fczenlendi\u011fi di\u011fer bir ifadeyle temel kurallar\u0131n saptand\u0131\u011f\u0131, sonras\u0131nda teknik hususlar\u0131n idarenin t\u00fcrevsel nitelikteki d\u00fczenleyici i\u015flemlerine b\u0131rak\u0131ld\u0131\u011f\u0131 g\u00f6zetildi\u011finde, kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n
6. A\u00e7\u0131klanan nedenlerle kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve iptal talebinin reddine karar verilmesi gerekti\u011fi sonucuna ula\u015f\u0131ld\u0131\u011f\u0131ndan, aksi y\u00f6nde olu\u015fan \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne i\u015ftirak edilmemi\u015ftir.<\/p>\n
\u00dcye<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u00dcye<\/p>\n
\u00d6mer \u00c7INAR<\/p>\n
\u200bAnayasa Mahkemesi’nin 9\/5\/2024 tarihli, 2021\/106 esas – 2024\/101 karar say\u0131l\u0131 karar\u0131\u00a0Hukuki Haber<\/p>","protected":false},"excerpt":{"rendered":"
ANAYASA MAHKEMES\u0130 KARARI \u00a0 Esas Say\u0131s\u0131 : 2021\/106 Karar Say\u0131s\u0131 : 2024\/101 Karar Tarihi : 9\/5\/2024 R.G.Tarih-Say\u0131 : 22\/10\/2024-32700 \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: 18\/7\/2021 tarihli ve 7333 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un; A. 1. 3. maddesiyle 20\/2\/1930 tarihli ve 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un yeniden d\u00fczenlenen 4. maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinin \u201c\u2026alt\u0131 milyon T\u00fcrk liras\u0131n\u0131 ge\u00e7memek \u00fczere y\u00f6netmelikte belirlenecek usul ve esaslar \u00e7er\u00e7evesinde\u2026\u201d b\u00f6l\u00fcm\u00fcn\u00fcn, 2. 4. maddesiyle 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanunu\u2019nun 17. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesine eklenen \u201c\u2026hava ayr\u0131\u015ft\u0131rma,\u2026\u201d ibaresinin, 3. 11. maddesiyle 12\/4\/1991 tarihli ve 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu\u2019nun ge\u00e7ici 19. maddesinde yer alan \u201c\u2026\u00fc\u00e7 y\u0131l\u2026\u201d ibaresinin \u201c\u2026d\u00f6rt y\u0131l\u2026\u201d \u015feklinde de\u011fi\u015ftirilmesinin, 4. 16. maddesiyle 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na eklenen ge\u00e7ici 85. maddenin; a. Birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026ve bu tutar \u0130\u015fsizlik Sigortas\u0131 Fonundan kar\u015f\u0131lan\u0131r.\u201d ibaresinin, b. \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonu katk\u0131s\u0131ndan yararlanmak amac\u0131yla\u2026\u201d ve \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca kar\u015f\u0131lanan tutar,\u2026\u201d ibarelerinin, c. Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c\u2026\u0130\u015fsizlik Sigortas\u0131 Fonunca\u2026\u201d ibaresinin, \u00e7. Dokuzuncu …<\/p>","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,535],"tags":[],"class_list":["post-6711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber","category-uncategorized-tr"],"acf":[],"yoast_head":"\n