ANAYASA MAHKEMES\u0130 KARARI<\/p>\n
\u00a0<\/p>\n
Esas Say\u0131s\u0131 : 2024\/121<\/p>\n
Karar Say\u0131s\u0131 : 2024\/118<\/p>\n
Karar Tarihi : 27\/6\/2024<\/p>\n
R.G. Tarih – Say\u0131 : Tebli\u011f edildi.<\/p>\n
\u00a0<\/p>\n
\u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Ankara B\u00f6lge \u0130dare Mahkemesi 12. \u0130dari Dava Dairesi<\/p>\n
\u0130T\u0130RAZIN KONUSU: 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) ve (m) bentleri\u201d y\u00f6n\u00fcnden Anayasa\u2019n\u0131n 135. maddesine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir.<\/p>\n
OLAY: Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik Tasla\u011f\u0131\u2019n\u0131n baz\u0131 maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131nca (Bakanl\u0131k) uygun g\u00f6r\u00fclmemesi y\u00f6n\u00fcndeki i\u015flemin iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n
I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc <\/p>\n
Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 50. maddesi \u015f\u00f6yledir:<\/p>\n
\u201cY\u00f6netmelikler<\/p>\n
Madde 50- Bu Kanunla ilgili olarak a\u015fa\u011f\u0131da belirtilen hususlar \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerle d\u00fczenlenir.<\/p>\n
a) Serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslar\u0131.<\/p>\n
b) 7 nci maddeye g\u00f6re s\u0131nav i\u00e7in te\u015fekk\u00fcl ettirilecek komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ile ilgili di\u011fer hususlar.<\/p>\n
c) Yeminli mali m\u00fc\u015favirlerin tasdik i\u015flerine dair i\u015flemler.<\/p>\n
d) M\u00fcracaat usulleri.<\/p>\n
e) Ruhsat verilmesi ve unvan\u0131n kullan\u0131lmas\u0131.<\/p>\n
f) \u00dcye kay\u0131t defteri, meslek k\u00fct\u00fc\u011f\u00fc ve meslek sicil numaras\u0131.<\/p>\n
g) \u00dcye aidatlar\u0131.<\/p>\n
h) Ta\u015f\u0131nmaz mallara sahip olma.<\/p>\n
i) M\u00fc\u015favirlik ve muhasebecilik \u00fccretinin esaslar\u0131.<\/p>\n
j) Meslek mensuplar\u0131nca tutulacak defter ve kay\u0131tlar ile bunlar\u0131n bildirim mecburiyeti.<\/p>\n
k) Disiplin kovu\u015fturmas\u0131 yap\u0131lmas\u0131 konusunda karar verecek merci, disiplin cezalar\u0131n\u0131 vermeye yetkili merciler, disiplin cezalar\u0131na kar\u015f\u0131 yap\u0131lacak itiraz\u0131n usul ve \u015fartlar\u0131 ve disiplinle ilgili di\u011fer hususlar.<\/p>\n
l) Oda ve birlik personelinin istihdam\u0131 ve \u00f6zl\u00fck haklar\u0131 ile ilgili hususlar.<\/p>\n
m) Kanunun uygulamas\u0131 ile ilgili di\u011fer hususlar.<\/p>\n
n) De\u011ferlendirme ve s\u0131nav komisyonlar\u0131n\u0131n \u00e7al\u0131\u015fma usul ve esaslar\u0131, bunlar\u0131n kimlerden olu\u015faca\u011f\u0131, nerelerde ve ne zaman \u00e7al\u0131\u015fmaya ba\u015flayacaklar\u0131 ve di\u011fer hususlar.<\/p>\n
a, b, c, j, k, l, m bentlerinde belirtilen y\u00f6netmelikler Odalar Birli\u011fince birli\u011fin kurulmas\u0131ndan itibaren bir y\u0131l i\u00e7inde haz\u0131rlan\u0131r. Maliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra Resmi Gazete’de yay\u0131mlan\u0131r.<\/p>\n
\u00a0(n) bendinde belirtilen y\u00f6netmelik en ge\u00e7 alt\u0131 ay i\u00e7inde Maliye Bakanl\u0131\u011f\u0131nca, di\u011fer y\u00f6netmelikler Birlik\u00e7e, Birli\u011fin kurulmas\u0131ndan itibaren alt\u0131 ay i\u00e7inde \u00e7\u0131kar\u0131l\u0131r.\u201d<\/p>\n
II. \u0130LK \u0130NCELEME<\/p>\n
1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca yap\u0131lan ilk inceleme toplant\u0131s\u0131nda ba\u015fvuru karar\u0131 ve ekleri, Raport\u00f6r Cem G\u00dcNDO\u011eDU taraf\u0131ndan haz\u0131rlanan ilk inceleme raporu ve itiraz konusu kanun h\u00fckm\u00fc okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n
A. Kural\u0131n \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) bendi\u201d Y\u00f6n\u00fcnden \u0130ptali Talebine \u0130li\u015fkin Ba\u015fvurunun \u0130ncelenmesi<\/p>\n
2. Anayasa\u2019n\u0131n 152. ile 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 40. maddelerine g\u00f6re bir davaya bakmakta olan mahkeme, bu dava sebebiyle uygulanacak bir kanunun veya Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesinin h\u00fck\u00fcmlerini Anayasa\u2019ya ayk\u0131r\u0131 g\u00f6rmesi h\u00e2linde veya taraflardan birinin ileri s\u00fcrd\u00fc\u011f\u00fc ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na varmas\u0131 durumunda bu h\u00fck\u00fcmlerin iptalleri i\u00e7in Anayasa Mahkemesine ba\u015fvurmaya yetkilidir. Ancak an\u0131lan maddeler uyar\u0131nca bir mahkemenin Anayasa Mahkemesine ba\u015fvurabilmesi i\u00e7in elinde y\u00f6ntemince a\u00e7\u0131lm\u0131\u015f ve mahkemenin g\u00f6rev alan\u0131na giren bir davan\u0131n bulunmas\u0131, iptali talep edilen kural\u0131n da o davada uygulanacak olmas\u0131 gerekir. Uygulanacak kural ise bak\u0131lmakta olan davan\u0131n de\u011fi\u015fik evrelerinde ortaya \u00e7\u0131kan sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcnde veya davay\u0131 sonu\u00e7land\u0131rmada olumlu ya da olumsuz y\u00f6nde etki yapacak nitelikte bulunan kurallard\u0131r.<\/p>\n
3. \u0130tiraz yoluna ba\u015fvuran Mahkeme 3568 say\u0131l\u0131 Kanun\u2019un 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) bendi\u201d y\u00f6n\u00fcnden iptalini talep etmi\u015ftir. An\u0131lan Kanun\u2019un 50. maddesinin birinci f\u0131kras\u0131nda y\u00f6netmelikle d\u00fczenlenecek hususlara yer verilmi\u015f, ikinci f\u0131kras\u0131nda ise birinci f\u0131kran\u0131n (a), (b), (c), (j), (k), (l) ve (m) bentlerinde belirtilen y\u00f6netmeliklerin Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fince (Birlik) Birli\u011fin kurulmas\u0131ndan itibaren bir y\u0131l i\u00e7inde haz\u0131rlanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. \u0130kinci f\u0131kran\u0131n ikinci c\u00fcmlesi de bu y\u00f6netmeliklerin Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra Resm\u00ee Gazete\u2019de yay\u0131mlanaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmektedir.<\/p>\n
4. Bak\u0131lmakta olan davan\u0131n konusu g\u00f6r\u00fc\u015f i\u00e7in Bakanl\u0131\u011fa g\u00f6nderilen y\u00f6netmelik tasla\u011f\u0131n\u0131n baz\u0131 maddelerinin Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclmemesine y\u00f6nelik i\u015flemin iptali talebine ili\u015fkindir. Kural\u0131n \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) bendi\u201d y\u00f6n\u00fcnden iptali talep edilmi\u015f ise de s\u00f6z konusu bent uyar\u0131nca haz\u0131rlanan y\u00f6netmelikler Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclen y\u00f6netmeliklerden biri de\u011fildir. Dolay\u0131s\u0131yla kural\u0131n bak\u0131lmakta olan davada uygulanma imk\u00e2n\u0131 bulunmamaktad\u0131r.<\/p>\n
5. A\u00e7\u0131klanan nedenle kural\u0131n itiraz ba\u015fvurusunda bulunan Mahkemenin bakmakta oldu\u011fu davada uygulanma imk\u00e2n\u0131 bulunmad\u0131\u011f\u0131ndan kural\u0131n bu y\u00f6nden iptali talebine ili\u015fkin ba\u015fvurunun Mahkemenin yetkisizli\u011fi nedeniyle reddi gerekir.<\/p>\n
B. Kural\u0131n \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (m) bendi\u201d Y\u00f6n\u00fcnden \u0130ptali Talebine \u0130li\u015fkin Ba\u015fvurunun \u0130ncelenmesi<\/p>\n
6. 6216 say\u0131l\u0131 Kanun\u2019un \u201cBa\u015fvuruya engel durumlar\u201d ba\u015fl\u0131kl\u0131 41. maddesinin (2) numaral\u0131 f\u0131kras\u0131nda \u201c\u0130tiraz yoluna ba\u015fvuran mahkemede itiraz konusu kural\u0131n uygulanaca\u011f\u0131 ba\u015fka dava dosyalar\u0131n\u0131n bulunmas\u0131 h\u00e2linde, yap\u0131lm\u0131\u015f olan itiraz ba\u015fvurusu bu dosyalar i\u00e7in de bekletici mesele say\u0131l\u0131r\u201d denilmektedir. An\u0131lan f\u0131kra uyar\u0131nca ayn\u0131 mahkeme taraf\u0131ndan ayn\u0131 kurala ili\u015fkin birden fazla itiraz ba\u015fvurusunda bulunulmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n
7. 6216 say\u0131l\u0131 Kanun\u2019un \u201cAnayasaya ayk\u0131r\u0131l\u0131\u011f\u0131n mahkemelerce ileri s\u00fcr\u00fclmesi\u201d ba\u015fl\u0131kl\u0131 40. maddesinde ise Anayasa Mahkemesine itiraz yoluyla yap\u0131lacak ba\u015fvurularda izlenecek y\u00f6ntem belirtilmi\u015f ve an\u0131lan maddenin (4) numaral\u0131 f\u0131kras\u0131nda a\u00e7\u0131k bir \u015fekilde dayanaktan yoksun veya y\u00f6ntemine uygun olmayan itiraz ba\u015fvurular\u0131n\u0131n Anayasa Mahkemesi taraf\u0131ndan esas incelemeye ge\u00e7ilmeksizin gerek\u00e7eleriyle reddedilece\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
8. Yap\u0131lan incelemede itiraz yoluna ba\u015fvuran Mahkemenin kural\u0131n \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (m) bendi\u201d y\u00f6n\u00fcnden iptali talebiyle Anayasa Mahkemesine birden fazla ba\u015fvuruda bulundu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r. Anayasa Mahkemesinin E.2024\/71 esas\u0131na kay\u0131tl\u0131 ilk ba\u015fvurunun bu dava dosyas\u0131 i\u00e7in bekletici mesele yap\u0131lmas\u0131 gerekirken ayn\u0131 kural\u0131n iptali talebiyle tekrar ba\u015fvuruda bulunulmu\u015f olmas\u0131 sebebiyle bu ba\u015fvurunun incelenme imk\u00e2n\u0131 bulunmamaktad\u0131r.<\/p>\n
9. A\u00e7\u0131klanan nedenle 6216 say\u0131l\u0131 Kanun\u2019un 41. maddesinin (2) numaral\u0131 f\u0131kras\u0131na ayk\u0131r\u0131 oldu\u011fu anla\u015f\u0131lan itiraz ba\u015fvurusunun ayn\u0131 Kanun\u2019un 40. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince y\u00f6ntemine uygun olmad\u0131\u011f\u0131ndan reddi gerekir.<\/p>\n
III. H\u00dcK\u00dcM<\/p>\n
1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin;<\/p>\n
A. \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) bendi\u201d y\u00f6n\u00fcnden itiraz ba\u015fvurusunda bulunan Mahkemenin bakmakta oldu\u011fu davada uygulanma imk\u00e2n\u0131 bulunmad\u0131\u011f\u0131ndan bu y\u00f6nden iptaline karar verilmesi talebiyle yap\u0131lan ba\u015fvurunun Mahkemenin yetkisizli\u011fi nedeniyle REDD\u0130NE,<\/p>\n
B. \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (m) bendi\u201d y\u00f6n\u00fcnden iptaline karar verilmesi talebiyle yap\u0131lan ba\u015fvurunun 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 41. maddesinin (2) ve 40. maddesinin (4) numaral\u0131 f\u0131kralar\u0131 gere\u011fince y\u00f6ntemine uygun olmad\u0131\u011f\u0131ndan REDD\u0130NE,<\/p>\n
27\/6\/2024 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE 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
Kenan YA\u015eAR<\/p>\n
\u00dcye<\/p>\n
Muhterem \u0130NCE<\/p>\n
\u00dcye<\/p>\n
Y\u0131lmaz AK\u00c7\u0130L<\/p>\n
\u00dcye<\/p>\n
\u00d6mer \u00c7INAR<\/p>\n
\u200bAnayasa Mahkemesi’nin 27\/6\/2024 tarihli, 2024\/121 esas – 2024\/118 karar say\u0131l\u0131 karar\u0131\u00a0Hukuki Haber<\/p>","protected":false},"excerpt":{"rendered":"
ANAYASA MAHKEMES\u0130 KARARI \u00a0 Esas Say\u0131s\u0131 : 2024\/121 Karar Say\u0131s\u0131 : 2024\/118 Karar Tarihi : 27\/6\/2024 R.G. Tarih – Say\u0131 : Tebli\u011f edildi. \u00a0 \u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Ankara B\u00f6lge \u0130dare Mahkemesi 12. \u0130dari Dava Dairesi \u0130T\u0130RAZIN KONUSU: 1\/6\/1989 tarihli ve 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 50. maddesinin ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cMaliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131nd\u0131ktan sonra\u2026\u201d ibaresinin \u201can\u0131lan maddenin birinci f\u0131kras\u0131n\u0131n (e) ve (m) bentleri\u201d y\u00f6n\u00fcnden Anayasa\u2019n\u0131n 135. maddesine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir. OLAY: Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik Tasla\u011f\u0131\u2019n\u0131n baz\u0131 maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131nca (Bakanl\u0131k) uygun g\u00f6r\u00fclmemesi y\u00f6n\u00fcndeki i\u015flemin iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur. I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 50. maddesi \u015f\u00f6yledir: \u201cY\u00f6netmelikler Madde 50- Bu Kanunla ilgili olarak a\u015fa\u011f\u0131da belirtilen hususlar \u00e7\u0131kar\u0131lacak y\u00f6netmeliklerle d\u00fczenlenir. a) Serbest muhasebeci mali m\u00fc\u015favirlik ve yeminli mali m\u00fc\u015favirli\u011fe ait \u00e7al\u0131\u015fma usul ve esaslar\u0131. b) 7 nci maddeye g\u00f6re s\u0131nav i\u00e7in te\u015fekk\u00fcl ettirilecek komisyonun \u00e7al\u0131\u015fma usulleri, s\u0131nav esaslar\u0131, s\u0131nav\u0131n konular\u0131, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda \u00e7al\u0131\u015fma \u015fekli, s\u00fcresi (staj) ile ilgili di\u011fer hususlar. c) …<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-1874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber"],"acf":[],"yoast_head":"\n