{"id":1893,"date":"2016-05-09T00:03:13","date_gmt":"2016-05-08T21:03:13","guid":{"rendered":"https:\/\/tuncayilcim.av.tr\/v5\/?p=1893"},"modified":"2021-04-12T15:10:48","modified_gmt":"2021-04-12T12:10:48","slug":"suctan-kaynaklanan-malvarligi-degerlerini-aklama-sucu-tck-md-282","status":"publish","type":"post","link":"https:\/\/tuncayilcim.av.tr\/v5\/suctan-kaynaklanan-malvarligi-degerlerini-aklama-sucu-tck-md-282\/","title":{"rendered":"SU\u00c7TAN KAYNAKLANAN MALVARLI\u011eI DE\u011eERLER\u0130N\u0130 AKLAMA SU\u00c7U &#8211; TCK Md. 282"},"content":{"rendered":"<div class=\"content\" align=\"justify\">\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.masak.gov.tr\/tr\/default\">MASAK &#8211; MAL\u0130 SU\u00c7LARI ARA\u015eTIRMA KURULU<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.kom.pol.tr\/Sayfalar\/default.aspx\">KOM- EGM<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2006\/10\/20061018-1.htm\">SU\u00c7 GEL\u0130RLER\u0130N\u0130N AKLANMASININ \u00d6NLENMES\u0130 HAKKINDA KANUN <\/a><\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\"><strong>TER\u00d6R\u00dcN F\u0130NANSMANI ULUSAL MEVZUAT<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">&nbsp;<\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MASAKMEVZUATINisan2016-MASAK.epub\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.masak.gov.tr\/userfiles\/image\/icon16.png\" alt=\"\" width=\"551\" height=\"104\" \/><\/a><\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MASAKIlgiliMevzuatNisan%202016-MASAK.epub\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.masak.gov.tr\/userfiles\/image\/icon3.png\" alt=\"\" width=\"552\" height=\"69\" \/><\/a><\/p>\n<p><strong>Kanunlar<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/mevzuat.basbakanlik.gov.tr\/Metin1.Aspx?MevzuatKod=1.5.6415&amp;MevzuatIliski=0&amp;sourceXmlSearch=&amp;Tur=1&amp;Tertip=5&amp;No=6415\" target=\"_blank\" rel=\"noopener noreferrer\">6415 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5549&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/kanunlar\/5237.htm\" target=\"_blank\" rel=\"noopener noreferrer\">5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.3713.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/kanunlar\/4738.htm\" target=\"_blank\" rel=\"noopener noreferrer\">4738 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Uluslararas\u0131 S\u00f6zle\u015fmenin Onaylanmas\u0131n\u0131n Uygun Bulundu\u011funa Dair Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/kanunlar\/5532.htm\" target=\"_blank\" rel=\"noopener noreferrer\">5532 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a><\/li>\n<\/ul>\n<p><strong>Y\u00f6netmelikler<\/strong><br \/>\n<strong>1. Y\u00fcr\u00fcrl\u00fckteki Y\u00f6netmelikler<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2013\/05\/20130531-26.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanunun Uygulamas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler_yeni.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/uyum_yonetmeligi_yeni.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<\/ul>\n<p><strong>2. Y\u00f6netmeliklerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelikler<\/strong><br \/>\n<a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler_deg_29062010.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/a> (29.06.2010)<br \/>\n<a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/uyum_yonetmeligi_deg.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/a> (02.01.2010)<\/p>\n<p><strong>Bakanlar Kurulu Kararlar\u0131<\/strong><\/p>\n<p>Bakanlar Kurulu Kararlar\u0131<\/p>\n<p><strong>Tebli\u011fler<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.11703&amp;MevzuatIliski=0&amp;sourceXmlSearch=ter%C3%B6r%C3%BCn\">Ter\u00f6r\u00fcn Finansman\u0131na Y\u00f6nelik \u015e\u00fcpheli \u0130\u015flemlerin Bildirimi Genel Tebli\u011fi<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig1.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 1<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 2<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig3.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 3<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig4.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 4<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.12073&amp;MevzuatIliski=0&amp;sourceXmlSearch=mali%20s\">MASAK Genel Tebli\u011fi S\u0131ra No: 5 <\/a>(Yeni)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig6.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 6<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig7.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 7<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig8.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 8<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig9.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 9<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.19810&amp;MevzuatIliski=0&amp;sourceXmlSearch=mali%20su%C3%A7lar%C4%B1%20ara%C5%9Ft%C4%B1rma\">MASAK Genel Tebli\u011fi S\u0131ra No: 12<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2014\/08\/20140825-5.htm\">MASAK Genel Tebli\u011fi S\u0131ra No: 13<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><strong><span style=\"color: #ff6600;\">AKLAMA SU\u00c7U ULUSLARARASI MEVZUAT<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\"><strong>Mali Eylem G\u00f6rev Grubu (FATF)<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/2012_FATF_Tavsiye.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FATF Tavsiyeleri 2012<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/FATF_METODOLOJISI_2013_SUBAT.pdf\">FATF Metodolojisi (\u015eubat 2013)<\/a><\/li>\n<\/ul>\n<p><strong>Birle\u015fmi\u015f Milletler<\/strong><br \/>\n<a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BirlesmisMilletler\/1.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Uyu\u015fturucu ve Psikotrop Maddelerin Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Kar\u015f\u0131 Birle\u015fmi\u015f Milletler S\u00f6zle\u015fmesi (Viyana Konvansiyonu<\/a><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BirlesmisMilletler\/2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">S\u0131n\u0131ra\u015fan \u00d6rg\u00fctl\u00fc Su\u00e7lara Kar\u015f\u0131 Birle\u015fmi\u015f Milletler S\u00f6zle\u015fmesi (Palermo Konvansiyonu)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BirlesmisMilletler\/3.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BM Karapara Aklamaya Kar\u015f\u0131 Politik Bildirge ve Eylem Plan\u0131 [\u0130ngilizce]<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BirlesmisMilletler\/4.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BM Karapara Aklamaya Kar\u015f\u0131 K\u00fcresel Program (GPML) [\u0130ngilizce]<\/a><\/li>\n<\/ul>\n<p><strong>Avrupa Birli\u011fi<\/strong><br \/>\n<a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005\/60 EC say\u0131l\u0131 AB Direktifi <\/a>[\u0130ngilizce]<\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">2001\/97\/EC numaral\u0131 Karaparan\u0131n Aklanmas\u0131nda Mali Sistemin Kullan\u0131lmas\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin 91\/308\/EEC numaral\u0131 Direktifte De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Direktif<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/3.htm\" target=\"_blank\" rel=\"noopener noreferrer\">1991\/308\/EEC numaral\u0131 Karapara Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Avrupa Toplulu\u011fu Konsey Direktifi<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/2001_500.htm\" target=\"_blank\" rel=\"noopener noreferrer\">2001\/500\/JHA numaral\u0131 Karapara Aklama, Kimlik Tespiti, \u0130zleme, Dondurma, El Koyma ve Ara\u00e7lar\u0131n ve Su\u00e7 Gelirlerinin M\u00fcsaderesine \u0130li\u015fkin 26 Haziran 2001 tarihli Konsey \u00c7er\u00e7eve Karar\u0131 <\/a>[\u0130ngilizce]<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/2000_642.htm\" target=\"_blank\" rel=\"noopener noreferrer\">2000\/642\/JHA numaral\u0131 Bilgi De\u011fi\u015fimi ile \u0130lgili Olarak \u00dcye Devletlerin Mali \u0130stihbarat Birimleri Aras\u0131nda \u0130\u015fbirli\u011fine Y\u00f6nelik D\u00fczenlemelere \u0130li\u015fkin 17 Ekim 2000 tarihli Konsey Karar\u0131<\/a> [\u0130ngilizce]<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaBirligi\/1998_699.htm\">1998\/699\/JHA numaral\u0131 Karapara Aklama, Kimlik Tespiti, \u0130zleme, Dondurma, El Koyma ve Ara\u00e7lar\u0131n ve Su\u00e7 Gelirlerinin M\u00fcsaderesi ile \u0130lgili Olarak Avrupa Birli\u011fi Anla\u015fmas\u0131n\u0131n K.3 Maddesi Uyar\u0131nca Konseyce Kabul Edilen 23 Aral\u0131k 1998 tarihli Ortak Eylem Plan\u0131<\/a> [\u0130ngilizce]<\/li>\n<\/ul>\n<p><strong>Avrupa Konseyi<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaKonseyi\/16_mayis_2005.htm\" target=\"_blank\" rel=\"noopener noreferrer\">16 May\u0131s 2005 tarihli Ter\u00f6rizmin Finansman\u0131 ve Su\u00e7tan Elde Edilen Gelirlerin Aklanmas\u0131, Aranmas\u0131, Elkonmas\u0131 ve M\u00fcsaderesi Hakk\u0131ndaki Avrupa Konseyi S\u00f6zle\u015fmesi<\/a> [\u0130ngilizce]<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/Varsova_sozlesmesi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131, Ara\u015ft\u0131r\u0131lmas\u0131, El Konulmas\u0131, M\u00fcsaderesi ve Ter\u00f6rizmin Finansman\u0131na \u0130li\u015fkin Avrupa Konseyi S\u00f6zle\u015fmesi (Var\u015fova S\u00f6zle\u015fmesi)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/AvrupaKonseyi\/strasbourg_konvansiyon.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131, Aranmas\u0131, Zapt\u0131 ve M\u00fcsadere Edilmesi Hakk\u0131nda S\u00f6zle\u015fme (Strasbourg Konvansiyonu)<\/a><\/li>\n<li><a href=\"http:\/\/Su%C3%A7%20Kaynakl%C4%B1%20Paran%C4%B1n%20Saklanmas%C4%B1%20ve%20Transferlerine%20%C4%B0li%C5%9Fkin%20Tedbirler%20Hakk%C4%B1nda%2027%20Haziran%201980%20tarih%20ve%20R(80)%2010%20Say%C4%B1l%C4%B1%20Tavsiye%20Karar%C4%B1\/\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Kaynakl\u0131 Paran\u0131n Saklanmas\u0131 ve Transferlerine \u0130li\u015fkin Tedbirler Hakk\u0131nda 27 Haziran 1980 tarih ve R(80) 10 Say\u0131l\u0131 Tavsiye Karar\u0131<\/a> [\u0130ngilizce]<\/li>\n<\/ul>\n<p><strong>Basel Komite<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BaselKomite\/1.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Bankac\u0131l\u0131k Sisteminin Para Aklama Amac\u0131 ile Kullan\u0131lmas\u0131n\u0131n \u00d6nlenmesi Konusundaki BASEL \u0130lkeler Bildirisi<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/BaselKomite\/2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BASEL &#8211; Bankalar\u0131n M\u00fc\u015fterilerini \u0130ncelemesi<\/a><\/li>\n<\/ul>\n<p><strong>Wolfsberg Grubu<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/WolfsbergGrubu\/1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130zleme, Tarama ve Aramaya Y\u00f6nelik Wolfsberg Bildirgesi &#8211; Eyl\u00fcl 2003<\/a> [\u0130ngilizce]<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/WolfsbergGrubu\/wolfsberg_prensipleri.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Karaparan\u0131n Aklanmas\u0131 ile M\u00fccadelede Muhabir Bankac\u0131l\u0131\u011fa Y\u00f6nelik Wolsfsberg Prensipleri &#8211; Kas\u0131m 2002<\/a>[\u0130ngilizce]<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/uluslararas%C4%B1_mevzuat\/WolfsbergGrubu\/wolfsberg_prensipleri_revize.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Karaparan\u0131n Aklanmas\u0131 ile M\u00fccadelede \u00d6zel Bankac\u0131l\u0131\u011fa Y\u00f6nelik Wolfsberg Prensipleri &#8211; Revize May\u0131s 2002<\/a>[\u0130ngilizce]<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">AKLAMA SU\u00c7U ULUSAL MEVZUAT<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">&nbsp;<\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MASAKMEVZUATINisan2016-MASAK.epub\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.masak.gov.tr\/userfiles\/image\/icon16.png\" alt=\"\" width=\"551\" height=\"104\" \/><\/a><\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MASAKIlgiliMevzuatNisan%202016-MASAK.epub\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.masak.gov.tr\/userfiles\/image\/icon3.png\" alt=\"\" width=\"551\" height=\"69\" \/><\/a><\/p>\n<p><strong>Kanunlar<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5549&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/kanunlar\/4208.htm\">4208 say\u0131l\u0131 Karaparan\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5237&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5271&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5235&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5235 say\u0131l\u0131 Adli Yarg\u0131 \u0130lk Derece Mahkemeleri ile B\u00f6lge Adliye Mahkemelerinin Kurulu\u015f G\u00f6rev ve Yetkileri Hakk\u0131ndaki Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5326&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5326 say\u0131l\u0131 Kabahatler Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5411&amp;MevzuatIliski=0&amp;sourceXmlSearch=\" target=\"_blank\" rel=\"noopener noreferrer\">5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.5252.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">5252 say\u0131l\u0131 T\u00fcrk Ceza Kanununun Y\u00fcr\u00fcrl\u00fck ve Uygulama \u015eekli Hakk\u0131nda Kanun<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=1.5.5320&amp;sourceXmlSearch=&amp;MevzuatIliski=0\" target=\"_blank\" rel=\"noopener noreferrer\">5320 say\u0131l\u0131 Ceza Muhakemesi Kanununun Y\u00fcr\u00fcrl\u00fck ve Uygulama \u015eekli Hakk\u0131nda Kanun<\/a><\/li>\n<\/ul>\n<p><strong>Y\u00f6netmelikler<\/strong><\/p>\n<p><strong>1. Y\u00fcr\u00fcrl\u00fckteki Y\u00f6netmelikler<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=3.5.200713012&amp;MevzuatIliski=0&amp;sourceXmlSearch=Su%C3%A7%20Gelirlerinin%20Aklanmas%C4%B1\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=7.5.12426&amp;MevzuatIliski=0&amp;sourceXmlSearch=Su%C3%A7%20Gelirlerinin%20Aklanmas%C4%B1\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=3.5.200712454&amp;MevzuatIliski=0&amp;sourceXmlSearch=Aklama%20Su%C3%A7u%20%C4%B0ncelemesi%20Hakk%C4%B1nda%20Y%C3%B6netmelik\" target=\"_blank\" rel=\"noopener noreferrer\">Aklama Su\u00e7u \u0130ncelemesi Hakk\u0131nda Y\u00f6netmelik<br \/>\n<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2012\/04\/20120419-6.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Maliye Bakanl\u0131\u011f\u0131 Maliye Uzmanl\u0131\u011f\u0131 Y\u00f6netmeli\u011fi<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/uzman_yonetmeligi.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Uzmanlar\u0131 G\u00f6rev ve \u00c7al\u0131\u015fma Y\u00f6netmeli\u011fi<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=7.5.12064&amp;MevzuatIliski=0&amp;sourceXmlSearch=kontroll%C3%BC\" target=\"_blank\" rel=\"noopener noreferrer\">Kontroll\u00fc Teslimat Uygulamas\u0131 Esas ve Usulleri Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=3.5.200712879&amp;MevzuatIliski=0&amp;sourceXmlSearch=Mali%20Su%C3%A7larla%20M%C3%BCcadele%20Koordinasyon%20Kurulunun\" target=\"_blank\" rel=\"noopener noreferrer\">Mali Su\u00e7larla M\u00fccadele Koordinasyon Kurulunun \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2015\/03\/20150330-8.htm\">Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131 Elektronik Tebligat Sistemine \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<\/ul>\n<p><strong>2. Y\u00f6netmeliklerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelikler<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/2.pdf\">Aklama Su\u00e7u \u0130ncelemesi Hakk\u0131nda Y\u00f6netmelik, Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik ve Mal\u00ee Su\u00e7larla M\u00fccadele Koordinasyon Kurulunun \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (10.06.2014)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler_deg_29062010.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (29.06.2010)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler_deg_2010.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (02.01.2010)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler_deg.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (15.04.2008)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/1.pdf\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (11.06.2014)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/uyum_yonetmeligi_deg.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (02.01.2010)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/uyum_yonetmeligi_deg.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin<\/a> <a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/uyum_program.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (26.09.2008)<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/aklama_sucu_inc_degisiklik.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Aklama Su\u00e7u \u0130ncelemesi Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (05.02.2010)<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2013\/06\/20130622-5.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Kontroll\u00fc Teslimat Uygulamas\u0131 Esas ve Usulleri Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik(05.02.2010)<\/a><\/li>\n<li><strong><br \/>\n3. Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lan Y\u00f6netmelikler<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/4208.htm\" target=\"_blank\" rel=\"noopener noreferrer\">4208 Say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Y\u00f6netmelik<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/4208_e.htm\" target=\"_blank\" rel=\"noopener noreferrer\">4208 say\u0131l\u0131 uygulama y\u00f6netmeli\u011finin eski haline ula\u015fmak i\u00e7in buraya t\u0131klay\u0131n\u0131z.<\/a><\/li>\n<\/ul>\n<p><strong><br \/>\nTebli\u011fler<br \/>\n<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig1.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 1<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig2.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 2 <\/a>(Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig3.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 3<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig4.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 4<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.mevzuat.gov.tr\/Metin.Aspx?MevzuatKod=9.5.12073&amp;MevzuatIliski=0&amp;sourceXmlSearch=mali%20s\">MASAK Genel Tebli\u011fi S\u0131ra No: 5<\/a> (Yeni)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig6.htm\">MASAK Genel Tebli\u011fi S\u0131ra No: 6<\/a> (Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lm\u0131\u015ft\u0131r)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig7.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 7<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig8.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 8<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig9.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MASAK Genel Tebli\u011fi S\u0131ra No: 9<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2013\/11\/20131119-12.htm\">MASAK Genel Tebli\u011fi S\u0131ra No: 10<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2014\/06\/20140611-11.htm\">MASAK Genel Tebli\u011fi S\u0131ra No: 11<\/a><\/li>\n<li><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2014\/08\/20140825-5.htm\">MASAK Genel Tebli\u011fi S\u0131ra No: 13<\/a><\/li>\n<\/ul>\n<p><strong>Mutabakat Muht\u0131ralar\u0131<\/strong><\/p>\n<p>MASAK ile muadili mali istihbarat birimleri aras\u0131nda imzalanan mutabakat muht\u0131ralar\u0131n\u0131n onaylanmas\u0131na ili\u015fkin Bakanlar Kurulu kararlar\u0131 ve kararlar\u0131n yay\u0131mland\u0131\u011f\u0131 Resmi Gazete bilgileri<\/p>\n<table>\n<tbody>\n<tr>\n<td bgcolor=\"#0099cc\"><strong>S\u0131ra No<\/strong><\/td>\n<td bgcolor=\"#0099cc\"><strong>\u00dclke<\/strong><\/td>\n<td bgcolor=\"#0099cc\"><strong>Bakanlar Kurulu Karar\u0131<br \/>\n(Tarih &#8211; Say\u0131)<\/strong><\/td>\n<td bgcolor=\"#0099cc\"><strong>Resmi Gazete<br \/>\n(Tarih &#8211; Say\u0131)<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2006<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">1<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/kktc.htm\" target=\"_blank\" rel=\"noopener noreferrer\">KKTC Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">5.12.2006 &#8211; 2006\/11428<\/td>\n<td class=\"yazi_siyah_ince\">09.01.2007 &#8211; 26398<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2007<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">2<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MOUEndonezya.htm\" target=\"_blank\" rel=\"noopener noreferrer\">ENDONEZYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">02.11.2007 &#8211; 2007\/12787<\/td>\n<td class=\"yazi_siyah_ince\">06.12.2007 &#8211; 26722<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">3<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Portekiz_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">PORTEK\u0130Z Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">17.12.2007 &#8211; 2007\/13015<\/td>\n<td class=\"yazi_siyah_ince\">05.01.2008 &#8211; 26747<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">4<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/isvec_mutabakat.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130SVE\u00c7 Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">27.12.2007 &#8211; 2007\/13064<\/td>\n<td class=\"yazi_siyah_ince\">28.01.2008 &#8211; M\u00fckerrer 26770<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2008<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">5<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MOUMogolistan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MO\u011eOL\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">03.03.2008 &#8211; 2008\/13338<\/td>\n<td class=\"yazi_siyah_ince\">20.03.2008 &#8211; 26822<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">6<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MOUAfganistan.htm\" target=\"_blank\" rel=\"noopener noreferrer\">AFGAN\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">18.04.2008 &#8211; 2008\/13569<\/td>\n<td class=\"yazi_siyah_ince\">13.05.2008 &#8211; 26875<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">7<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Gurcistan_Mut.htm\" target=\"_blank\" rel=\"noopener noreferrer\">G\u00dcRC\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">06.08.2008 &#8211; 2008\/14032<\/td>\n<td class=\"yazi_siyah_ince\">06.09.2008 &#8211; 26989<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">8<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Arnvt_MUO.htm\" target=\"_blank\" rel=\"noopener noreferrer\">ARNAVUTLUK Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">22.09.2008 &#8211; 2008\/14188<\/td>\n<td class=\"yazi_siyah_ince\">23.10.2008 &#8211; 27033<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">9<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Hirvatistan_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">SUR\u0130YE Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">17.09.2008 &#8211; 2008\/14168<\/td>\n<td class=\"yazi_siyah_ince\">11.10.2008 &#8211; 27021<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">10<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Romanya_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">ROMANYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">28.11.2008 &#8211; 2008\/14425<\/td>\n<td class=\"yazi_siyah_ince\">31.12.2008 &#8211; 27097 (4.M\u00fckerrer)<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2009<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">11<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Makedonya_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">MAKEDONYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">15.06.2009 &#8211; 2009\/15107<\/td>\n<td class=\"yazi_siyah_ince\">04.07.2009 &#8211; 27278<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">12<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Kore_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">GUNEY KORE Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">28.07.2009 &#8211; 2009\/15326<\/td>\n<td class=\"yazi_siyah_ince\">04.09.2009 &#8211; 27339<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">13<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MASAK_Hirvatistan_MOU.htm\" target=\"_blank\" rel=\"noopener noreferrer\">HIRVATISTAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">02.09.2009 &#8211; 2009\/15437<\/td>\n<td class=\"yazi_siyah_ince\">03.10.2009 &#8211; 27365<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">14<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Bosna_Hersek_Mou.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BOSNA HERSEK Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">15.12.2009 &#8211; 2009\/15689<\/td>\n<td class=\"yazi_siyah_ince\">05.01.2010 &#8211; 27453<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2010<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">15<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Japonya_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">JAPONYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">22.03.2010 &#8211; 2010\/287<\/td>\n<td class=\"yazi_siyah_ince\">28.04.2010 &#8211; 27565<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">16<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Ukrayna_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">UKRAYNA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">29.06.2010 &#8211; 2010\/673<\/td>\n<td class=\"yazi_siyah_ince\">27.07.2010 &#8211; 27654<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">17<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Norvec_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">NORVE\u00c7 Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">07.06.2010 &#8211; 2010\/565<\/td>\n<td class=\"yazi_siyah_ince\">30.06.2010 &#8211; 27627<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">18<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Urdun_MOU.pdf\">\u00dcRD\u00dcN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">25.10.2010 &#8211; 2010\/1023<\/td>\n<td class=\"yazi_siyah_ince\">20.11.2010 &#8211; 27761<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">19<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Senegal_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">SENEGAL Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">31.01.2011 &#8211; 2011\/1398<\/td>\n<td class=\"yazi_siyah_ince\">23.02.2011 &#8211; 27855<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">20<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Luksenburg.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">L\u00dcKSEMBURG Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">31.01.2011 &#8211; 2011\/1397<\/td>\n<td class=\"yazi_siyah_ince\">23.02.2011 &#8211; 27855<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2011<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">21<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Belarus.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BELARUS Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">15.04.2011 &#8211; 2011\/1720<\/td>\n<td class=\"yazi_siyah_ince\">28.05.2011 &#8211; 27947<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">22<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/BirlesikKrallik_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">B\u0130RLE\u015e\u0130K KRALLIK Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">15.04.2011 &#8211; 2011\/1722<\/td>\n<td class=\"yazi_siyah_ince\">28.05.2011 &#8211; 27947<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">23<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Kanada.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">KANADA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">26.04.2011 &#8211; 2011\/1790<\/td>\n<td class=\"yazi_siyah_ince\">28.05.2011 &#8211; 27947<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">24<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Monaco_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">MONAKO PRENSL\u0130\u011e\u0130 Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">13.05.2011 &#8211; 2011\/1879<\/td>\n<td class=\"yazi_siyah_ince\">04.07.2011 &#8211; 27984 (2.M\u00fckerrer)<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">25<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/finlandiya_mou-turkce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">F\u0130NLAND\u0130YA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">10.10.2011 &#8211; 2011\/2317<\/td>\n<td class=\"yazi_siyah_ince\">25.10.2011 &#8211; M\u00fckerrer 28095<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">26<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/Avustralya_MoU-Turkce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">AVUSTRALYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">13.12.2011 &#8211; 2011\/2565<\/td>\n<td class=\"yazi_siyah_ince\">29.12.2011 &#8211; 28157<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2012<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">27<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/MASAK-ABD_MoU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">ABD Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">02.04.2012 &#8211; 2012\/3003<\/td>\n<td class=\"yazi_siyah_ince\">04.05.2012 &#8211; 28282<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">28<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Hollanda_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">HOLLANDA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">16.04.2012 &#8211; 2012\/7528<\/td>\n<td class=\"yazi_siyah_ince\">15.08.2012 &#8211; 28385<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">29<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/TURKIYE_%20CUMHURIYETI_Belcika.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BEL\u00c7\u0130KA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">13.08.2012 &#8211; 2012\/17398<\/td>\n<td class=\"yazi_siyah_ince\">10.09.2012 &#8211; 28407<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">30<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/TURKIYE_%20CUMHURIYETI_Polonya.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">POLONYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">16.07.2012 &#8211; 2012\/3411<\/td>\n<td class=\"yazi_siyah_ince\">03.08.2012 &#8211; 28373<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">31<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Malezya_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">MALEZYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">24.08.2012 &#8211; 2012\/17895<\/td>\n<td class=\"yazi_siyah_ince\">10.09.2012 &#8211; 28407<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">32<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/Kosova_MOU.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">KOSOVA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">24.08.2012 &#8211; 2012\/18866<\/td>\n<td class=\"yazi_siyah_ince\">10.09.2012 &#8211; 28407<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">33<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/MoU-Rusya.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RUSYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">19.12.2012 &#8211; 2012\/4136<\/td>\n<td class=\"yazi_siyah_ince\">23.01.2013 &#8211; 28537<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">34<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/20130127-6-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">F\u0130L\u0130P\u0130NLER Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">14.01.2013 &#8211; 2013\/4220<\/td>\n<td class=\"yazi_siyah_ince\">27.01.2013 &#8211; 28541<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2013<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">35<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/duyurular\/doc\/GuneyAfrika.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">G\u00dcNEY AFR\u0130KA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">11.02.2013 &#8211; 2013\/4312<\/td>\n<td class=\"yazi_siyah_ince\">13.03.2013 &#8211; 28586<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">36<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/20130505-9-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">ALMANYA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">08.04.2013 &#8211; 2013\/4619<\/td>\n<td class=\"yazi_siyah_ince\">05.05.2013 &#8211; 28638<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">37<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/tunus-turkey-mou.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">TUNUS Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">24.06.2013 &#8211; 2013\/4992<\/td>\n<td class=\"yazi_siyah_ince\">26.07.2013 &#8211; 28719<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">38<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/MoU-Turkce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00dcRKMEN\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">22.07.2013 &#8211; 2013\/5166<\/td>\n<td class=\"yazi_siyah_ince\">16.08.2013 &#8211; M\u00fckerrer 28737<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">39<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/MoUDanimarkaTurkce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">DAN\u0130MARKA Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">22.07.2013 &#8211; 2013\/5185<\/td>\n<td class=\"yazi_siyah_ince\">16.08.2013 &#8211; M\u00fckerrer 28737<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">40<\/td>\n<td><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2013\/08\/20130816M1-5-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">SUUD\u0130 ARAB\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">22.07.2013 &#8211; 2013\/5167<\/td>\n<td class=\"yazi_siyah_ince\">16.08.2013 &#8211; M\u00fckerrer 28737<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">41<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/FasMoU-Turkce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FAS KRALLI\u011eI Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\"><\/td>\n<td class=\"yazi_siyah_ince\"><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2014<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">42<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MoU-Banglades.pdf\">BANGLADE\u015e Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">08.09.2014 &#8211; 2014\/6777<\/td>\n<td class=\"yazi_siyah_ince\">20.09.2014 &#8211; 29125<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">43<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/MoU-Kazakistan.pdf\">KAZAK\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">08.09.2014 &#8211; 2014\/6776<\/td>\n<td class=\"yazi_siyah_ince\">20.09.2014 &#8211; 29125<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" colspan=\"4\"><b>2015<\/b><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">44<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/Mutabakatmuht%C4%B1ras%C4%B1metni.pdf\">AZERBAYCAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">\u00a002.02.2015 &#8211; 2015\/7263<\/td>\n<td class=\"yazi_siyah_ince\">\u00a019.02.2015 &#8211; 29272<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">45<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/Arjantin.pdf\">ARJANT\u0130N Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">\u00a016.03.2015 &#8211; 2015\/7443<\/td>\n<td class=\"yazi_siyah_ince\">\u00a024.04.2015 &#8211; 29336<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">46<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/K%C4%B1rg%C4%B1zistan.pdf\">KIRGIZ\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">\u00a016.03.2015 &#8211; 2015\/7417<\/td>\n<td class=\"yazi_siyah_ince\">\u00a024.04.2015 &#8211; 29336<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">47<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/Tacikistan.pdf\">TAC\u0130K\u0130STAN Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">\u00a016.03.2015 &#8211; 2015\/7416<\/td>\n<td class=\"yazi_siyah_ince\">\u00a024.04.2015 &#8211; 29336<\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\">48<\/td>\n<td><a href=\"http:\/\/www.masak.gov.tr\/userfiles\/file\/Karada%C4%9F.pdf\">KARADA\u011e Mali \u0130stihbarat Birimi<\/a><\/td>\n<td class=\"yazi_siyah_ince\">\u00a016.03.2015 &#8211; 2015\/7415<\/td>\n<td class=\"yazi_siyah_ince\">\u00a024.04.2015 &#8211; 29336<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u0130kili ve \u00c7ok Tarafl\u0131 \u0130\u015fbirli\u011fi Anla\u015fmalar\u0131<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/slovenya.htm\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; Slovenya<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/almanya.htm\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; Almanya<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/polonya.htm\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; Polonya<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/yunanistan.htm\">T\u00fcrkiye &#8211; Yunanistan<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/Ek_2_TR_IT.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; \u0130talya<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/bulgaristan_romanya.htm\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; Bulgaristan &#8211; Romanya<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/sucgelirlerinin_aklanmasi\/ulusal_mevzuat\/IkiliveCokTarafliIsbirligi\/TR_KKTC_Ek_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00fcrkiye &#8211; KKTC<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">TER\u00d6R\u00dcN F\u0130NANSMANI ULUSLARARASI MEVZUAT<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\"><strong>Birle\u015fmi\u015f Milletler<\/strong><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/BirlesmisMilletler\/BM_Ter_Fin_Soz_4738_Kanun.htm\" target=\"_blank\" rel=\"noopener noreferrer\"><br \/>\n<\/a><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/BirlesmisMilletler\/BM_Ter_Fin_Soz_4738_Kanun.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BM Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Uluslararas\u0131 S\u00f6zle\u015fme<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/BirlesmisMilletler\/EK-9.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BM G\u00fcvenlik Konseyi 1267 Say\u0131l\u0131 Karar\u0131 <\/a>(English)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/BirlesmisMilletler\/EK-10.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BM G\u00fcvenlik Konseyi 1333 Say\u0131l\u0131 Karar\u0131<\/a> (English)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/BirlesmisMilletler\/BM_1373_Karar.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BM G\u00fcvenlik Konseyi 1373 Say\u0131l\u0131 Karar\u0131<\/a><\/li>\n<\/ul>\n<p><strong>Avrupa Birli\u011fi<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/AvrupaBirligi\/EK-7.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005\/60 say\u0131l\u0131 AB Direktifi<\/a> (English)<\/li>\n<\/ul>\n<p><strong>Avrupa Konseyi<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/AvrupaKonseyi\/EK-11.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">16 May\u0131s 2005 tarihli Ter\u00f6rizmin Finansman\u0131 ve Su\u00e7tan Elde Edilen Gelirlerin Aklanmas\u0131, Aranmas\u0131, Elkonmas\u0131 ve M\u00fcsaderesi Hakk\u0131ndaki Avrupa Konseyi S\u00f6zle\u015fmesi <\/a>(English)<\/li>\n<\/ul>\n<p><strong>Mali Eylem G\u00f6rev Grubu (FATF)<\/strong><\/p>\n<ul>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/2012_FATF_Tavsiye.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FATF Tavsiyeleri 2012<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/FATF_EK_9.htm\" target=\"_blank\" rel=\"noopener noreferrer\">FATF 9 \u00d6zel Tavsiye<\/a><\/li>\n<li>\u00d6zel Tavsiyelere \u0130li\u015fkin Yorumlay\u0131c\u0131 Notlar (English)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-12.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye II<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-13.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye III<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-14.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye VI<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye VII<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-16.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye VIII<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-17.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye IX<\/a><\/li>\n<li>\u00d6zel Tavsiyelere \u0130li\u015fkin En \u0130yi Uygulama Dok\u00fcmanlar\u0131 (English)<\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-18.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye III<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-19.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye VI<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-20.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye VIII<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/EK-21.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u00d6zel Tavsiye IX<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/AML_CTF_METODOL_2009.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">AML\/CFT Metodolojisi<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/FATF_REVIZE_40_TAVS.htm\" target=\"_blank\" rel=\"noopener noreferrer\">FATF Revize Edilmi\u015f 40 Tavsiye<\/a><\/li>\n<li><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/terorun_finansmani\/uluslararasi_mevzuat\/FATF\/FATF_VIII.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Geni\u015fletilen FATF-XIII H\u00fck\u00fcmleri<\/a><\/li>\n<\/ul>\n<p><strong>Wolfsberg Grubu<br \/>\n<\/strong><br \/>\n<a href=\"http:\/\/www.wolfsberg-principles.com\/pdf\/Wolfsberg_Statement_on_the_Suppression_of_the_Financing_of_Terrorism_(2002).pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Ter\u00f6rizmin Finansman\u0131n\u0131 \u00d6nlemeye Y\u00f6nelik Wolfsberg Bildirgesi &#8211; Ocak 2002<\/a> (English)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">AKLAMA SU\u00c7U ULUSAL M\u00dcCADELE<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<div align=\"justify\">\n<ul>\n<li><strong>5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/strong><\/li>\n<li><strong>5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/strong><\/li>\n<li><strong>4208 say\u0131l\u0131 Karaparan\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Kanun<\/strong><\/li>\n<li><strong>Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/strong><\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><strong><br \/>\n# 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/strong><\/p>\n<p style=\"text-align: justify;\">Su\u00e7 gelirlerinin aklanmas\u0131yla m\u00fccadelede uluslararas\u0131 standartlar da dikkate al\u0131narak haz\u0131rlanan 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun, 18 Ekim 2006 tarih ve 26323 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Aklama su\u00e7unun cezaland\u0131r\u0131lmas\u0131 ve soru\u015fturulmas\u0131 konusunda temel ceza ve usul kanunlar\u0131n\u0131n uygulanmas\u0131 esas\u0131 benimsendi\u011finden Kanunda bu y\u00f6ndeki d\u00fczenlemelere yer verilmemi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Daha \u00f6nce y\u00f6netmelik ve tebli\u011flerle belirlenen y\u00fck\u00fcml\u00fcl\u00fcklerle ilgili temel esaslar ise 5549 say\u0131l\u0131 Kanun kapsam\u0131na al\u0131nm\u0131\u015f ve y\u00fck\u00fcml\u00fcl\u00fc\u011fe ayk\u0131r\u0131 davran\u0131\u015flar\u0131n cezaland\u0131r\u0131lmas\u0131nda ikili bir ayr\u0131ma gidilmi\u015ftir. Buna g\u00f6re daha \u00f6nce hapis cezas\u0131 yapt\u0131r\u0131m\u0131 \u00f6ng\u00f6r\u00fclen kimlik tespiti, \u015f\u00fcpheli i\u015flem bildirimi gibi baz\u0131 temel y\u00fck\u00fcml\u00fcl\u00fcklerin ihlalinde idari para cezas\u0131 uygulamas\u0131 benimsenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanunda \u00f6ng\u00f6r\u00fclen bir di\u011fer \u00f6nemli de\u011fi\u015fiklik ise aklaman\u0131n \u00f6nlenmesine y\u00f6nelik tedbirlerin ter\u00f6r\u00fcn finansman\u0131 i\u00e7in de uygulanmas\u0131d\u0131r. 4208 say\u0131l\u0131 Kanunun Uygulama Y\u00f6netmeli\u011fi gere\u011fince y\u00fck\u00fcml\u00fcler, i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n yasa d\u0131\u015f\u0131 yollardan elde edildi\u011fine dair \u015f\u00fcpheli bir hususun bulunmas\u0131 halinde bu i\u015flemleri MASAK a bildirmek zorundad\u0131r. 5549 say\u0131l\u0131 Kanunda ise i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n yasa d\u0131\u015f\u0131 ama\u00e7larla kullan\u0131ld\u0131\u011f\u0131na dair \u015f\u00fcpheli bir hususun varl\u0131\u011f\u0131 halinde de \u015f\u00fcpheli i\u015flem bildirim zorunlulu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. B\u00f6ylece \u00f6zellikle ter\u00f6r\u00fcn finansman\u0131 amac\u0131yla kullan\u0131lan fonlar ve ilgililer hakk\u0131nda gerekli tedbirlerin al\u0131nmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\" align=\"justify\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>#5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/strong><\/p>\n<p style=\"text-align: justify;\">Hukuk sistemimizde ilk olarak 4208 say\u0131l\u0131 Kanun la tan\u0131mlanan aklama su\u00e7u, 1 Haziran 2006 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanununun Su\u00e7tan Kaynaklanan Malvarl\u0131\u011f\u0131 De\u011ferlerini Aklama ba\u015fl\u0131kl\u0131 282 nci maddesinde yeniden d\u00fczenlemi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Maddeye g\u00f6re;<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Alt s\u0131n\u0131r\u0131 alt\u0131 ay veya daha fazla hapis cezas\u0131n\u0131 gerektiren bir su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini, yurt d\u0131\u015f\u0131na \u00e7\u0131karan veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek veya me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla, \u00e7e\u015fitli i\u015flemlere t\u00e2bi tutan ki\u015fi, \u00fc\u00e7 y\u0131ldan yedi y\u0131la kadar hapis ve yirmibin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n<li>Birinci f\u0131kradaki su\u00e7un i\u015flenmesine i\u015ftirak etmeksizin, bu su\u00e7un konusunu olu\u015fturan malvarl\u0131\u011f\u0131 de\u011ferini, bu \u00f6zelli\u011fini bilerek sat\u0131n alan, kabul eden, bulunduran veya kullanan ki\u015fi iki y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n<li>Bu su\u00e7un, kamu g\u00f6revlisi taraf\u0131ndan veya belli bir meslek sahibi ki\u015fi taraf\u0131ndan bu mesle\u011fin icras\u0131 s\u0131ras\u0131nda i\u015flenmesi halinde, verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r.<\/li>\n<li>Bu su\u00e7un, su\u00e7 i\u015flemek i\u00e7in te\u015fkil edilmi\u015f bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde, verilecek ceza bir kat art\u0131r\u0131l\u0131r.<\/li>\n<li>Bu su\u00e7un i\u015flenmesi dolay\u0131s\u0131yla t\u00fczel ki\u015filer hakk\u0131nda bunlara \u00f6zg\u00fc g\u00fcvenlik tedbirlerine h\u00fckmolunur.<\/li>\n<li>Bu su\u00e7 nedeniyle kovu\u015fturma ba\u015flamadan \u00f6nce su\u00e7 konusu malvarl\u0131\u011f\u0131 de\u011ferlerinin ele ge\u00e7irilmesini sa\u011flayan veya bulundu\u011fu yeri yetkili makamlara haber vererek ele ge\u00e7irilmesini kolayla\u015ft\u0131ran ki\u015fi hakk\u0131nda bu maddede tan\u0131mlanan su\u00e7 nedeniyle cezaya h\u00fckmolunmaz.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">\u00dclkemizde 4208 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fckte oldu\u011fu d\u00f6nemde aklamaya konu de\u011ferlerin elde edildi\u011fi \u00f6nc\u00fcl su\u00e7lar sayma y\u00f6ntemi ile belirlenmi\u015fken, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanununun aklama su\u00e7unun d\u00fczenlendi\u011fi 282. maddesinde alt s\u0131n\u0131r\u0131 alt\u0131 ay ve daha fazla hapis cezas\u0131n\u0131 gerektiren su\u00e7lar denilmek suretiyle e\u015fik yakla\u015f\u0131m\u0131 benimsenmi\u015ftir. 4208 say\u0131l\u0131 Kanunda kullan\u0131lan karapara kavram\u0131 yerine ise su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011feri ibaresine yer verilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><strong><br \/>\n# 4208 say\u0131l\u0131 Karaparan\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Kanun<\/strong><\/p>\n<p style=\"text-align: justify;\">Aklama su\u00e7u hukuk sistemimizde ilk olarak 19.11.1996 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 4208 say\u0131l\u0131 Kanunun 2\/b maddesinde Karapara aklama su\u00e7u ad\u0131yla tan\u0131mlanm\u0131\u015ft\u0131r. Aklama su\u00e7u ile m\u00fccadelenin genel \u00e7er\u00e7evesini de \u00e7izen 4208 say\u0131l\u0131 Kanun uyar\u0131nca kurulan Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu 1997 y\u0131l\u0131n\u0131n \u015eubat ay\u0131nda \u00e7al\u0131\u015fmalar\u0131na ba\u015flam\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Aklama su\u00e7unun \u00f6nlenmesine dair tedbirler b\u00fct\u00fcn\u00fc olan y\u00fck\u00fcml\u00fcl\u00fckler ile bu y\u00fck\u00fcml\u00fcl\u00fcklere tabi olan y\u00fck\u00fcml\u00fcler ise 4208 say\u0131l\u0131 Kanuna dayan\u0131larak \u00e7\u0131kar\u0131lan ve 02\/07\/1997 tarih ve 23037 say\u0131l\u0131 Resmi Gazete de yay\u0131mlanan Karaparan\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair 4208 say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Y\u00f6netmelikle belirlenmi\u015ftir. Y\u00f6netmelikte yer alan y\u00fck\u00fcml\u00fcl\u00fcklerden \u00f6zellikle kimlik tespiti, \u015f\u00fcpheli i\u015flem bildirimi, uyum g\u00f6revlisi atanmas\u0131, e\u011fitim ve i\u00e7 denetim y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin olarak yay\u0131mlanan 4 adet Genel Tebli\u011f ile uygulama usul ve esaslar\u0131 ayr\u0131nt\u0131l\u0131 bir \u015fekilde belirlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik ile, 4208 Say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Di\u011fer taraftan Su\u00e7 Gelirlerinin ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikin Ge\u00e7ici 1 inci maddesine g\u00f6re; 5549 say\u0131l\u0131 Kanunun 5 inci maddesi gere\u011fince \u00e7\u0131kar\u0131lacak Y\u00f6netmelik y\u00fcr\u00fcrl\u00fc\u011fe girinceye kadar 4208 Say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin 14\/A maddesi, 16 nc\u0131 maddesinin ikinci f\u0131kras\u0131 ile 16\/A maddesinin uygulanmas\u0131na devam olunacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Y\u00fck\u00fcml\u00fcler ve y\u00fck\u00fcml\u00fcl\u00fckler, 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun ve Su\u00e7 Gelirlerinin ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik ile yeniden d\u00fczenlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>#Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/strong><\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanuna istinaden haz\u0131rlanan Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik\u0094 09.01.2007 tarih ve 26751 say\u0131l\u0131 Resmi Gazete de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">01.04.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek olan Y\u00f6netmeli\u011fin haz\u0131rlanmas\u0131nda; bili\u015fim alan\u0131ndaki geli\u015fmeler, finansal ara\u00e7lardaki \u00e7e\u015fitlenmeler, finansal faaliyetlerin h\u0131zl\u0131, karma\u015f\u0131k ve s\u0131n\u0131r tan\u0131mayan bir boyut kazanmas\u0131 hususlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak \u00fclkemiz ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak ve ayn\u0131 zamanda mevzuat\u0131m\u0131z\u0131 uluslar aras\u0131 standartlarla uyumlu hale getirmek amac\u0131 g\u00f6z \u00f6n\u00fcnde tutulmu\u015ftur.<br \/>\nY\u00f6netmelik, aklama su\u00e7unun yan\u0131nda ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesine y\u00f6nelik tedbirleri de i\u00e7ermesi a\u00e7\u0131s\u0131ndan ayr\u0131 bir \u00f6neme sahiptir. Y\u00f6netmelikte temel olarak;<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Y\u00fck\u00fcml\u00fcler<\/li>\n<li>M\u00fc\u015fterinin tan\u0131nmas\u0131na ili\u015fkin esaslar<\/li>\n<li>\u015e\u00fcpheli i\u015flem bildirimine ili\u015fkin esaslar<\/li>\n<li>Bilgi ve belge vermeye ili\u015fkin esaslar<\/li>\n<li>Y\u00fck\u00fcml\u00fcl\u00fck denetimi<\/li>\n<li>G\u00fcmr\u00fck idaresine yap\u0131lacak a\u00e7\u0131klama<\/li>\n<li>Muhafaza ve ibraz<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">konular\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Y\u00f6netmelikte yer alan temel tedbirler, ba\u015fta finansal kurulu\u015flar olmak \u00fczere y\u00fck\u00fcml\u00fclerin i\u015f ili\u015fkisi i\u00e7inde olduklar\u0131 m\u00fc\u015fterilerini tan\u0131malar\u0131n\u0131, aklama ve ter\u00f6r\u00fcn finansman\u0131 ile ilgili olarak kar\u015f\u0131la\u015ft\u0131klar\u0131 \u015f\u00fcpheli i\u015flemleri Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131na (MASAK) bildirmelerini, ilgili bilgi ve belgeler ile kay\u0131tlar\u0131 muhafaza ve yetkili birimlerce istenildi\u011finde ibraz etmelerini i\u00e7ermektedir.<\/p>\n<p style=\"text-align: justify;\">Aklama ve ter\u00f6r\u00fcn finansman\u0131 su\u00e7unun \u00f6nlenmesinde en \u00f6nemli unsur, m\u00fc\u015fterinin tan\u0131nmas\u0131d\u0131r. Y\u00f6netmelik, y\u00fck\u00fcml\u00fclerce gerekti\u011finde risk temelli yakla\u015f\u0131mlar benimsenerek m\u00fc\u015fterinin tan\u0131nmas\u0131 konusunda gerekli t\u00fcm \u00f6nlemlerin al\u0131nmas\u0131na ve aklaman\u0131n yan\u0131 s\u0131ra ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesi konusunda da yeterli dikkat ve \u00f6zeni g\u00f6stermelerinin sa\u011flanmas\u0131na y\u00f6nelik h\u00fck\u00fcmler i\u00e7ermektedir.<\/p>\n<p style=\"text-align: justify;\">Uygulamada teredd\u00fct ya\u015fanmamas\u0131 i\u00e7in kimlik tespitini gerektiren i\u015flemler, nitelik ve e\u015fik tutarlar belirtilmek suretiyle detayl\u0131 \u015fekilde belirlenmi\u015ftir. Bu kapsamda ger\u00e7ek ki\u015filer, ticaret siciline kay\u0131tl\u0131 t\u00fczel ki\u015filer, dernek ve vak\u0131flar, sendika ve konfederasyonlar, siyasi partiler, yurt d\u0131\u015f\u0131nda yerle\u015fik t\u00fczel ki\u015filer, t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcller ve kamu kurumlar\u0131 i\u00e7in ayr\u0131 ayr\u0131 d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">M\u00fc\u015fterinin tan\u0131nmas\u0131 sadece kimlik tespiti yap\u0131lmas\u0131 ile s\u0131n\u0131rl\u0131 bir y\u00fck\u00fcml\u00fcl\u00fck olmad\u0131\u011f\u0131ndan aklama ve ter\u00f6r\u00fcn finansman\u0131 bak\u0131m\u0131ndan y\u00fcksek risk ta\u015f\u0131yan m\u00fc\u015fterilerin, i\u015f ili\u015fkilerinin ve i\u015flemlerin belirlenmesi de \u00f6nleyici tedbirler kapsam\u0131nda d\u00fczenlenmi\u015ftir. Y\u00fck\u00fcml\u00fclere \u015f\u00fcpheli i\u015flemlerin yan\u0131 s\u0131ra karma\u015f\u0131k ve ola\u011fand\u0131\u015f\u0131 b\u00fcy\u00fckl\u00fckteki i\u015flemlere \u00f6zel dikkat g\u00f6sterme zorunlulu\u011fu getirilmek suretiyle bu t\u00fcr i\u015flemlerin yak\u0131n takibi ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">\u00d6nleyici tedbirlerin ana unsurlar\u0131ndan olan \u015f\u00fcpheli i\u015flem bildiriminde ise y\u00fck\u00fcml\u00fc gruplar\u0131n\u0131n sundu\u011fu hizmetlerin, aklaman\u0131n yan\u0131 s\u0131ra ter\u00f6r\u00fcn finanse edilmesi amac\u0131yla da k\u00f6t\u00fcye kullan\u0131lmas\u0131n\u0131n engellenmesi ve bildirim mekanizmas\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 bilgi payla\u015f\u0131m\u0131 ile bu su\u00e7lar\u0131n \u00f6nlenmesi ve tespiti ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Y\u00f6netmelikte, ayr\u0131ca getirilen y\u00fck\u00fcml\u00fcl\u00fcklere uyum d\u00fczeyinin ve ihlallerin tespiti ile y\u00fck\u00fcml\u00fcl\u00fcklere uyumun sa\u011flanmas\u0131na y\u00f6nelik y\u00fck\u00fcml\u00fcl\u00fck denetimine ili\u015fkin ayr\u0131nt\u0131l\u0131 d\u00fczenlemelere yer verilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Getirilen y\u00fck\u00fcml\u00fcl\u00fcklere uyumun sa\u011flanmas\u0131 ve y\u00fck\u00fcml\u00fclerce gerekli e\u011fitim ve di\u011fer \u00e7al\u0131\u015fmalar\u0131n yap\u0131labilmesi i\u00e7in, Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fck tarihi 01.04.2008 olarak belirlenmi\u015ftir. Y\u00fck\u00fcml\u00fclere, Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla s\u00fcrekli i\u015f ili\u015fkisi i\u00e7inde olduklar\u0131 m\u00fc\u015fterilerinin kimlik tespiti kapsam\u0131ndaki bilgilerini Y\u00f6netmeli\u011fe uygun hale getirmeleri i\u00e7in Y\u00f6netmeli\u011fin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren alt\u0131 ay s\u00fcre tan\u0131nm\u0131\u015ft\u0131r. B\u00f6ylece eski uygulamadan yeni uygulamaya ge\u00e7i\u015fin bir s\u00fcre\u00e7 d\u00e2hilinde ve sa\u011fl\u0131kl\u0131 bir \u015fekilde ger\u00e7ekle\u015ftirilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p align=\"justify\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">AKLAMANIN A\u015eAMALARI<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<p style=\"text-align: justify;\" align=\"justify\">Su\u00e7 gelirinin aklanmas\u0131 genelde \u00fc\u00e7 a\u015famadan olu\u015fan bir s\u00fcre\u00e7 i\u00e7inde ger\u00e7ekle\u015ftirilmektedir. Bu a\u015famalar kirli bir \u00e7ama\u015f\u0131r\u0131n makinede y\u0131kanmas\u0131na benzetilerek a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r:<\/p>\n<p style=\"text-align: justify;\">Birinci a\u015famada \u00e7ama\u015f\u0131r makineye at\u0131lmakta \u2013 [Yerle\u015ftirme (Placement)]<br \/>\n\u0130kinci a\u015famada \u00e7ama\u015f\u0131r makinede y\u0131kanmakta \u2013 [Ayr\u0131\u015ft\u0131rma (Layering)]<br \/>\n\u00dc\u00e7\u00fcnc\u00fc a\u015famada ise temizlenmi\u015f halde makineden \u00e7\u0131kar\u0131lmaktad\u0131r [B\u00fct\u00fcnle\u015ftirme (Integration)].<br \/>\nHer aklama olay\u0131nda bu a\u015famalar\u0131n \u00fc\u00e7\u00fcn\u00fcn de ayr\u0131 ayr\u0131 ger\u00e7ekle\u015fmesi zorunlu de\u011fildir. Bazen bu a\u015famalar\u0131n ikisi veya \u00fc\u00e7\u00fc tek i\u015flemde ger\u00e7ekle\u015ftirilebilir veya baz\u0131 a\u015famalar ger\u00e7ekle\u015ftirilmeden su\u00e7 gelirinin aklanmas\u0131 tamamlanabilir. Bu durum para aklanacak \u00fclkeye, finansal olanaklara, aklay\u0131c\u0131lar\u0131n di\u011fer faaliyetlerine kadar pek \u00e7ok de\u011fi\u015fkene ba\u011fl\u0131 olabilir.<\/p>\n<p style=\"text-align: justify;\"><strong>Yerle\u015ftirme <span style=\"color: #0000ff;\">(Placement)<\/span> A\u015famas\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu a\u015fama su\u00e7tan elde edilen gelirin nakit formundan kurtar\u0131larak finansal sisteme sokulmas\u0131 a\u015famas\u0131d\u0131r. Ba\u015fta uyu\u015fturucu ticareti olmak \u00fczere su\u00e7gelirini\u0131 do\u011furan su\u00e7larda para, genelde nakit olarak el de\u011fi\u015ftirmektedir. Nakit formundaki paradan neden kurtulmak ve bu para finansal sisteme sokulmak istenmektedir?<\/p>\n<p style=\"text-align: justify;\">Kredi kart\u0131n\u0131n, \u00e7ek uygulamas\u0131n\u0131n ve di\u011fer nakit olmayan ara\u00e7lar\u0131n s\u0131kl\u0131kla kullan\u0131ld\u0131\u011f\u0131 g\u00fcn\u00fcm\u00fczde nakit formundaki para dikkat \u00e7ekicidir (Bu sebeple bu t\u00fcr uygulamalar\u0131n yayg\u0131nla\u015fmad\u0131\u011f\u0131, kay\u0131td\u0131\u015f\u0131 ekonominin ve nakit kullan\u0131m\u0131n\u0131n yayg\u0131n oldu\u011fu ve denetimin olmad\u0131\u011f\u0131 ya da az oldu\u011fu \u00fclkelerde bu a\u015fama daha kolay tamamlanabilir.<\/p>\n<p style=\"text-align: justify;\">Nakit paran\u0131n aktar\u0131lmas\u0131, ta\u015f\u0131nmas\u0131, kullan\u0131lmas\u0131 veya benzer i\u015flemlere tabi tutulmas\u0131 zordur (\u00d6rne\u011fin 100 dolar kar\u015f\u0131l\u0131\u011f\u0131nda sat\u0131n al\u0131nabilecek kokainin a\u011f\u0131rl\u0131\u011f\u0131, 100 dolarl\u0131k banknotun a\u011f\u0131rl\u0131\u011f\u0131ndan daha azd\u0131r. Yani 100 kilo kokain satan bir uyu\u015fturucu ka\u00e7ak\u00e7\u0131s\u0131n\u0131n bunun kar\u015f\u0131l\u0131\u011f\u0131nda alaca\u011f\u0131 100 dolarl\u0131k para 100 kilodan fazla olacakt\u0131r) Nakit formundan kurtuldu\u011funda \u00f6zellikle bankac\u0131l\u0131k sistemine sokuldu\u011funda paran\u0131n hareketlili\u011fi kolayla\u015facak ve artacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Nakit paran\u0131n g\u00fcvenlik g\u00fc\u00e7leri taraf\u0131ndan bulunmas\u0131, yakalanmas\u0131 ve el konulmas\u0131 riski fazlad\u0131r.<br \/>\nAklay\u0131c\u0131lar i\u00e7in en zor, yetkililer i\u00e7in en kolay a\u015fama<br \/>\nYerle\u015ftirme a\u015famas\u0131 aklay\u0131c\u0131lar i\u00e7in en zor a\u015famad\u0131r. Aklama ile m\u00fccadele eden birimler a\u00e7\u0131s\u0131ndan ise su\u00e7 gelirinin tespit edilmesinin, yakalanmas\u0131n\u0131n ve el konulmas\u0131n\u0131n en kolay oldu\u011fu a\u015famad\u0131r. \u00c7\u00fcnk\u00fc bu a\u015famada su\u00e7 geliri ile yasad\u0131\u015f\u0131 kayna\u011f\u0131 aras\u0131ndaki ba\u011f hen\u00fcz kesilmemi\u015ftir. Ba\u015fka bir ifade ile aklay\u0131c\u0131n\u0131n hen\u00fcz paran\u0131n kayna\u011f\u0131na ili\u015fkin yasal bir gerek\u00e7esi yoktur. Dolay\u0131s\u0131yla paran\u0131n kayna\u011f\u0131n\u0131n su\u00e7 geliri oldu\u011funu ispat etmek di\u011fer a\u015famalara oranla daha kolayd\u0131r.<br \/>\n<strong><br \/>\nAklay\u0131c\u0131lar i\u00e7in neden en zor a\u015famad\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Gelir, genellikle finansal sisteme nakit halinde girdi\u011fi ilk durumda i\u015flemi yapan kurulu\u015f taraf\u0131ndan yetkililere yap\u0131lan nakit bildirimi veya \u015f\u00fcpheli i\u015flem bildirimine konu olmaktad\u0131r. Bir kez finansal sisteme girince de her g\u00fcn say\u0131s\u0131z fon transferinin, finansal i\u015flemin yap\u0131ld\u0131\u011f\u0131 piyasalarda bir finansal kurulu\u015ftan gelen fon; ilk finansal kurulu\u015f taraf\u0131ndan sorguland\u0131\u011f\u0131 varsay\u0131m\u0131yla, ikinci finansal kurulu\u015f\u00e7a \u00e7ok \u00f6zel emareler olmad\u0131k\u00e7a sorgulanmaz.<\/p>\n<p style=\"text-align: justify;\"><strong>Yerle\u015ftirme a\u015famas\u0131nda ne t\u00fcr y\u00f6ntemler kullan\u0131l\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Yerle\u015ftirme a\u015famas\u0131nda nakit para;<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Fiziki olarak yurtd\u0131\u015f\u0131na \u00e7\u0131kar\u0131larak denetimin az oldu\u011fu \u00fclkelerde bankaya yat\u0131r\u0131labilir,<\/li>\n<li>K\u00fc\u00e7\u00fck tutarlara b\u00f6l\u00fcnerek (bildirim tutarlar\u0131n\u0131n alt\u0131ndaki tutarlara) \u00fclke i\u00e7indeki \u00e7e\u015fitli bankalara, farkl\u0131 ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f hesaplara yat\u0131r\u0131labilir,<\/li>\n<li>Gayrimenkul, l\u00fcks araba, m\u00fccevher, antika veya sanat eserleri al\u0131m\u0131nda kullan\u0131labilir, hisse senedi, tahvil, bono, \u00e7ek, poli\u00e7e gibi mali ara\u00e7lara d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir,<\/li>\n<li>Banka hesaplar\u0131na yat\u0131r\u0131lmadan \u00f6nce kumarhane geliri, turizm geliri veya ihracat geliri gibi g\u00f6sterilebilecek ve bir a\u00e7\u0131klama yap\u0131lmas\u0131na olanak sa\u011flayabilecek i\u015flemlere konu yap\u0131labilir,<\/li>\n<li>Finansal kurulu\u015flar veya bunlar\u0131n \u00e7al\u0131\u015fanlar\u0131 ile i\u015fbirli\u011fi yap\u0131larak sisteme sokulabilir veya i\u015f biraz daha abart\u0131larak su\u00e7 \u00f6rg\u00fctleri taraf\u0131ndan finansal kurulu\u015flara sahip olmak suretiyle nakit formundan kurtar\u0131labilir.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>Yerle\u015ftirme, aklama i\u015fleminde mutlaka yer almas\u0131 gereken bir a\u015fama m\u0131d\u0131r? <\/strong><\/p>\n<p style=\"text-align: justify;\">Yukar\u0131da da belirtildi\u011fi gibi yerle\u015ftirme a\u015famas\u0131n\u0131n amac\u0131 paran\u0131n nakit formundan kurtar\u0131larak finansal sisteme sokulmas\u0131d\u0131r. Ancak kayna\u011f\u0131ndaki su\u00e7 nedeniyle gelir nakit halinde de\u011filse bu a\u015famaya gerek yoktur. Ayr\u0131ca baz\u0131 aklama y\u00f6ntemlerinde de yerle\u015ftirme a\u015famas\u0131na gerek duyulmaks\u0131z\u0131n aklama i\u015flemi ger\u00e7ekle\u015ftirilebilmektedir.<\/p>\n<p style=\"text-align: justify;\"><strong>Sonu\u00e7 olarak; <\/strong><\/p>\n<p style=\"text-align: justify;\">Bu a\u015famadan sonra para nakit halinde olmayacakt\u0131r. Gerek m\u00fccadele eden birimlerce ara\u015ft\u0131rma ve inceleme s\u0131ras\u0131nda paran\u0131n fiziken tespitinin, ele ge\u00e7irilmesinin ve el konulmas\u0131n\u0131n, gerekse naktin finansal sisteme giri\u015fi s\u0131ras\u0131nda finansal kurulu\u015flar taraf\u0131ndan nakit i\u015flem bildirimleri ve \u015f\u00fcpheli i\u015flem bildirimleri yoluyla tespitinin en kolay oldu\u011fu bu a\u015famada, s\u00f6z\u00fc edilen ki\u015fi ve kurulu\u015flar daha dikkatli olmal\u0131d\u0131rlar. \u00c7\u00fcnk\u00fc bu a\u015famadan sonra su\u00e7un ortaya \u00e7\u0131kar\u0131lmas\u0131 \u00e7ok daha zorla\u015facakt\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>Ayr\u0131\u015ft\u0131rma<span style=\"color: #0000ff;\"> (Layering)<\/span> A\u015famas\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu a\u015famada ama\u00e7, nakit formundan kurtar\u0131lan paray\u0131 yasad\u0131\u015f\u0131 kayna\u011f\u0131ndan m\u00fcmk\u00fcn oldu\u011funca uzakla\u015ft\u0131rmak, b\u00f6ylece paran\u0131n izinin s\u00fcr\u00fclmesini, bulunmas\u0131n\u0131 ve yakalanmas\u0131n\u0131 imkans\u0131z hale getirmektir. Yerle\u015ftirme a\u015famas\u0131nda su\u00e7 geliri \u00f6zellikle bankac\u0131l\u0131k sistemine sokulmu\u015fsa sistemin olanaklar\u0131ndan yararlanmak suretiyle transfer etmek ve kayna\u011f\u0131ndan uzakla\u015ft\u0131rmak son derece h\u0131zl\u0131 ve kolay olacakt\u0131r. Bu a\u015famada paran\u0131n yasad\u0131\u015f\u0131 kayna\u011f\u0131ndan uzakla\u015ft\u0131r\u0131lmas\u0131 i\u00e7in s\u0131kl\u0131k, karma\u015f\u0131kl\u0131k ve hacim a\u00e7\u0131s\u0131ndan yasal i\u015flemlere benzeyen bir dizi mali i\u015flem yap\u0131lmaktad\u0131r. B\u00f6ylece denetim mekanizmas\u0131 a\u015f\u0131lmaya \u00e7al\u0131\u015f\u0131lmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>Bu a\u015famada su\u00e7 geliri nas\u0131l bir seyir izlemektedir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu a\u015fama kar\u0131\u015f\u0131k bir bankac\u0131l\u0131k b\u00fcrokrasisi gerektirmektedir. K\u00fc\u00e7\u00fck tutarlara b\u00f6l\u00fcnen para bankac\u0131l\u0131k sistemine girdikten sonra bankadan bankaya, \u00fclkeden \u00fclkeye aktar\u0131lmaya ba\u015flar. Ku\u015fku uyand\u0131rmamak i\u00e7in her birinde k\u0131sa s\u00fcrelerle tutulur ve bazen de bu s\u00fcre\u00e7 di\u011fer miktarlarla birle\u015ferek katlan\u0131r.<\/p>\n<p style=\"text-align: justify;\">Bu a\u015fama bazen ilk a\u015fama ile e\u015f zamanl\u0131 olarak ger\u00e7ekle\u015febilir. \u00d6rne\u011fin finansal kurulu\u015flar\u0131n aklay\u0131c\u0131larla i\u015fbirli\u011fi yapmalar\u0131 halinde gelir hem yerle\u015ftirilip hem de transfer edilebilir.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u00fct\u00fcnle\u015ftirme <span style=\"color: #0000ff;\">(Integration)<\/span> A\u015famas\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu a\u015fama i\u00e7in su\u00e7 gelirinin yuvaya d\u00f6nme a\u015famas\u0131d\u0131r denilebilir. Ayr\u0131\u015ft\u0131rma a\u015famas\u0131nda yasad\u0131\u015f\u0131 kayna\u011f\u0131 ile ba\u011flant\u0131s\u0131 kopar\u0131lan su\u00e7 geliri b\u00fct\u00fcnle\u015ftirme a\u015famas\u0131nda yasal i\u015flemlerle \u00fclkenin mali sistemine aklanm\u0131\u015f bir \u015fekilde sokulur. Art\u0131k daha \u00f6nce iki a\u015fama ge\u00e7irildi\u011fi i\u00e7in paran\u0131n kayna\u011f\u0131na ili\u015fkin sorulabilecek bir soruya yasal bir a\u00e7\u0131klama yap\u0131labilecek veya b\u00f6yle bir sorunun sorulmas\u0131n\u0131 gerektirmeyecek normal bir i\u015flem g\u00f6r\u00fcnt\u00fcs\u00fc elde edilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\"><strong>Aklay\u0131c\u0131 bu a\u015famada ne yapar?<\/strong><\/p>\n<p style=\"text-align: justify;\">Aklay\u0131c\u0131 bu a\u015famada paray\u0131 normal ticari para olarak ekonomiye sokar. Bu parayla menkul veya gayrimenkul, hisse senedi, tahvil, bono sat\u0131n alabilir; bir finans kurulu\u015fundan kredi almak i\u00e7in teminat g\u00f6sterebilir, bor\u00e7 verebilir, bor\u00e7lar\u0131n\u0131 \u00f6deyebilir ve buna benzer her t\u00fcrl\u00fc yasal i\u015flemi yapabilir. B\u00f6ylece para sistemle b\u00fct\u00fcnle\u015fmekte ve yasal fonlardan farkl\u0131 olan y\u00f6nlerinden ar\u0131nd\u0131r\u0131lmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\">Yap\u0131lan a\u00e7\u0131klamalara dikkat edilirse su\u00e7 geliri hem yerle\u015ftirme hem de ayr\u0131\u015ft\u0131rma a\u015famalar\u0131nda mali sisteme girmektedir. \u00d6rne\u011fin hem yerle\u015ftirme, hem de b\u00fct\u00fcnle\u015ftirme a\u015famalar\u0131nda para ile hisse senedi, tahvil, menkul veya gayrimenkul di\u011fer de\u011ferler al\u0131nmaktad\u0131r. Bu a\u015famalarda yap\u0131lan bu al\u0131mlar aras\u0131nda nitelik olarak ne t\u00fcr fark oldu\u011funa, ya da bu al\u0131mlar s\u0131ras\u0131nda aklaman\u0131n hangi a\u015famas\u0131nda bulunuldu\u011funa bak\u0131l\u0131rsa;<\/p>\n<p style=\"text-align: justify;\">Yerle\u015ftirme a\u015famas\u0131nda ama\u00e7 paran\u0131n nakit formundan kurtar\u0131lmas\u0131 ve sisteme entegre edilmesi, ayr\u0131\u015ft\u0131rma a\u015famas\u0131nda ise yap\u0131lan \u00e7ok say\u0131da i\u015flemle paran\u0131n yasad\u0131\u015f\u0131 kayna\u011f\u0131ndan uzakla\u015ft\u0131r\u0131lmas\u0131n\u0131 sa\u011flamakt\u0131r. Yani bu a\u015famalarda para hen\u00fcz yasal bir g\u00f6r\u00fcn\u00fcme kavu\u015fmam\u0131\u015ft\u0131r. Oysa b\u00fct\u00fcnle\u015ftirme a\u015famas\u0131nda mali sistemde boy g\u00f6steren para kullan\u0131ma haz\u0131r parad\u0131r. Art\u0131k dola\u015ft\u0131r\u0131lmas\u0131na ve \u015fekil de\u011fi\u015ftirmesine gerek kalmam\u0131\u015ft\u0131r. Herkesin yapt\u0131\u011f\u0131 yasal i\u015flemler yap\u0131larak t\u00fcketim, yat\u0131r\u0131m veya bir ba\u015fka \u015fekilde de\u011ferlendirilebilir. K\u0131saca; sorulabilecek muhtemel bir soruya verilecek bir cevap art\u0131k haz\u0131rd\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">AKLAMA Y\u00d6NTEMLER\u0130<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<p style=\"text-align: justify;\" align=\"justify\"><strong>Aklamaya neden ihtiya\u00e7 duyulmaktad\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Aklaman\u0131n genel amac\u0131; yasal olmayan faaliyetlerden elde edilen gelirlerin yasal olarak elde edilmi\u015f gibi mali sisteme sokulmas\u0131, bir ba\u015fka deyi\u015fle bu gelirlerin yasad\u0131\u015f\u0131 faaliyetlerden elde edildi\u011finin gizlenmesidir. Bu \u015fekilde; yap\u0131lacak muhtemel denetimlerde gerekli a\u00e7\u0131klamalar yap\u0131labilecek veya bu denetimlerin yap\u0131lmas\u0131n\u0131 gerektirmeyecek \u015fekilde bu gelirler, \u015f\u00fcpheden uzak bir niteli\u011fe kavu\u015fturulacakt\u0131r.<br \/>\nSu\u00e7 gelirine kaynakl\u0131k eden en \u00f6nemli su\u00e7un uyu\u015fturucu ticareti, ve bu su\u00e7tan elde edilen gelirlerin \u00e7ok b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fcn nakit kullan\u0131m\u0131n\u0131n d\u00fc\u015f\u00fck oldu\u011fu ve al\u0131nan \u00f6nlemler nedeniyle b\u00fcy\u00fck miktarl\u0131 nakit i\u015flemlerin dikkat \u00e7ekti\u011fi \u00fclkelerde olu\u015ftu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, bu gelirlerin nakit sisteme sokulmas\u0131, aklay\u0131c\u0131lar a\u00e7\u0131s\u0131ndan daha b\u00fcy\u00fck \u00f6nem kazanmaktad\u0131r. \u00c7\u00fcnk\u00fc nakit halindeki gelir, g\u00fcnl\u00fck kullan\u0131mlar i\u00e7in harcanabilecek \u00e7ok k\u00fc\u00e7\u00fck bir k\u0131sm\u0131 hari\u00e7 kullan\u0131lmaya uygun de\u011fildir. Dolay\u0131s\u0131yla nakit halindeki bu gelirin kullan\u0131labilir hale getirilmesi yani aklanmas\u0131 gerekir.<\/p>\n<p style=\"text-align: justify;\"><strong>Ka\u00e7 \u00e7e\u015fit aklama y\u00f6ntemi bulunmaktad\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Belirli bir say\u0131 vermek m\u00fcmk\u00fcn de\u011fildir. Pek \u00e7ok ki\u015finin akl\u0131na gelmeyecek y\u00f6ntemler kullan\u0131labilir. Bu a\u00e7\u0131dan s\u0131n\u0131rs\u0131z say\u0131da aklama y\u00f6ntemi vard\u0131r demek yanl\u0131\u015f olmaz. Aklama y\u00f6ntemleri \u00fclkeden \u00fclkeye, finansal sistemlerde kullan\u0131lan ara\u00e7lar\u0131n \u00e7e\u015fitlili\u011fine ba\u011fl\u0131 olarak de\u011fi\u015fir. Ayr\u0131ca g\u00fcn\u00fcm\u00fczde yasad\u0131\u015f\u0131 gelir elde edenler art\u0131k kendi paralar\u0131n\u0131 kendileri aklamamakta, bu i\u015fte profesyonelle\u015fen aklay\u0131c\u0131lar\u0131 kullanmaktad\u0131rlar. Aklama i\u015fiyle u\u011fra\u015fanlar i\u015flerini \u00e7ok iyi bilen muhasebeciler, bankerler, hukuk\u00e7ular, mali dan\u0131\u015fmanlar vs. olabilir. Bunlar\u0131n sa\u011flam bir mesleki ge\u00e7mi\u015fi vard\u0131r, \u00e7o\u011fu sab\u0131kas\u0131zd\u0131r, \u00f6nc\u00fcl su\u00e7la hi\u00e7bir alakalar\u0131 yoktur. Hizmetlerine kar\u015f\u0131l\u0131k olarak komisyon, prim ad\u0131 alt\u0131nda gelir elde ederler.<\/p>\n<p style=\"text-align: justify;\">S\u0131n\u0131rs\u0131z say\u0131da y\u00f6ntemle aklama yapmak m\u00fcmk\u00fcn olmakla birlikte en \u00e7ok kullan\u0131lan ve m\u00fccadele eden birimler a\u00e7\u0131s\u0131ndan \u00f6\u011fretici olabilecek nitelikte olan y\u00f6ntemleri \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>Fonlar\u0131n fiziken \u00fclke d\u0131\u015f\u0131na ka\u00e7\u0131r\u0131lmas\u0131,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>\u015eirinler (smurfing) y\u00f6ntemi,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Par\u00e7alama (structuring) y\u00f6ntemi,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Vergi cennetleri (off-shore),<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Paravan (Ka\u011f\u0131t \u00fcst\u00fcndeki) ya da hayali \u015firketler,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Oto-finans bor\u00e7 y\u00f6ntemi (Loan-back),<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>D\u00f6viz B\u00fcrolar\u0131,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Kumarhane ve Gazinolar,<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Nakit para kullan\u0131lan i\u015fyerlerinin i\u015fletilmesi (G\u00f6stermelik \u015firketler),<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Sahte fatura (hayali ihracat),<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>Alternatif havale sistemleri (hawala vs.),<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong>\u0130nternet bankac\u0131l\u0131\u011f\u0131 ve elektronik para,<\/strong><\/span><\/li>\n<li>&#8230;<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">Bu listeyi daha da uzatmak m\u00fcmk\u00fcnd\u00fcr. Ancak en fazla kullan\u0131lan y\u00f6ntemler olarak bu s\u0131ralananlar hakk\u0131nda yap\u0131lacak a\u00e7\u0131klamalar konu hakk\u0131nda bilgi sahibi olunmas\u0131 i\u00e7in yeterli olacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">Aklamada kullan\u0131lan bu y\u00f6ntemlerin a\u00e7\u0131klamalar\u0131 yap\u0131l\u0131rken fazla detaya girilmeyecek ve kullan\u0131lan y\u00f6ntemin belirleyici, di\u011fer y\u00f6ntemlerden fark\u0131n\u0131 ortaya koyan noktalar\u0131 vurgulanmaya \u00e7al\u0131\u015f\u0131lacakt\u0131r. Elbette ki bu y\u00f6ntemler a\u00e7\u0131klanaca\u011f\u0131 \u015fekilde tek ba\u015flar\u0131na kullan\u0131lmayabilmektedir. Birden fazla y\u00f6ntem ayn\u0131 aklama faaliyeti i\u00e7erisinde, ayn\u0131 anda kullan\u0131labilece\u011fi gibi (\u00d6rne\u011fin \u015firinler (smurfing) y\u00f6ntemi ile par\u00e7alama (structuring) y\u00f6ntemi ayn\u0131 anda kullan\u0131lmaya \u00e7ok uygun y\u00f6ntemlerdir), bir y\u00f6ntemde belirtilen a\u015famalardan baz\u0131lar\u0131 uygulanmayabilecektir.<\/p>\n<p style=\"text-align: justify;\"><strong>\u015eirinler <span style=\"color: #3366ff;\">(smurfing)<\/span> y\u00f6ntemi<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00dclkeden \u00fclkeye de\u011fi\u015fmekle birlikte konuyla ilgili d\u00fczenlemelerin yap\u0131ld\u0131\u011f\u0131 \u00fclkelerde belirli tutarlar\u0131n \u00fczerindeki nakit i\u015flemlerin bildirilmesi zorunlulu\u011fu bulunmaktad\u0131r. Bu limit ABD i\u00e7in 10.000 dolard\u0131r. (\u00dclkemizde de 4208 say\u0131l\u0131 Kanunun Uygulanmas\u0131na \u0130li\u015fkin Y\u00f6netmeli\u011fin 8. maddesinin de\u011fi\u015fmeden \u00f6nceki h\u00fck\u00fcmlerine g\u00f6re; y\u00fck\u00fcml\u00fcler taraf olduklar\u0131 ve arac\u0131l\u0131k ettikleri tutar\u0131 5 milyar lira veya muadili d\u00f6vizi a\u015fan maddede yaz\u0131l\u0131 her t\u00fcrl\u00fc i\u015flemi MASAK\u2019a bildirmek zorunda idi. Bu tutar, tespit edildi\u011fi tarihte yakla\u015f\u0131k 20.000 ABD dolar\u0131na tekab\u00fcl etmekte idi.) Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden kurtulmak i\u00e7in eldeki fon bu limite yak\u0131n tutarlara b\u00f6l\u00fcn\u00fcr ve \u00e7ok say\u0131da ki\u015fi (smurf) taraf\u0131ndan \u00e7ok say\u0131da bankaya veya ayn\u0131 bankan\u0131n farkl\u0131 \u015fubelerine yat\u0131r\u0131l\u0131r.<\/p>\n<p style=\"text-align: justify;\">Kaba bir hesapla \u00f6rne\u011fin 20 ki\u015fi bir banka veya farkl\u0131 \u015fubelerine 9.000\u2019er dolar yat\u0131rsa , g\u00fcnde 180.000 dolar, 10 g\u00fcnde 1.800.000 dolar yat\u0131r\u0131lm\u0131\u015f olur. Ayn\u0131 i\u015flem ayn\u0131 ki\u015filer taraf\u0131ndan bir ba\u015fka bankaya da yap\u0131lsa bunun anlam\u0131 10 g\u00fcnde 3.600.000 dolarl\u0131k bir tutar\u0131n nakit bildirim zorunlulu\u011fu olmadan bankaya yat\u0131r\u0131lm\u0131\u015f olmas\u0131 demektir.(Bu durum sadece nakit i\u015flem bildiriminden kurtulmay\u0131 sa\u011flar, yoksa \u015f\u00fcpheli i\u015flem bildirimi \u015f\u00fcphelenilen her durumda yap\u0131labilir) Para bu \u015fekilde sisteme girmi\u015f olur (Yerle\u015ftirme a\u015famas\u0131). Bu \u015fekilde sisteme giren para kasa \u00e7ekleri, havale veya fiziki olarak \u00fclke d\u0131\u015f\u0131na \u00e7\u0131kar\u0131labilir.<\/p>\n<p style=\"text-align: justify;\"><strong>Par\u00e7alama <span style=\"color: #3366ff;\">(structuring)<\/span> y\u00f6ntemi<\/strong><\/p>\n<p style=\"text-align: justify;\">Eldeki fonu k\u00fc\u00e7\u00fck miktarlara b\u00f6l\u00fcp bunlar\u0131 bankaya yat\u0131racak \u00e7ok say\u0131da ki\u015fiyi (smurfleri) her zaman bulmak m\u00fcmk\u00fcn olmayabilir. Bu durumda insan say\u0131s\u0131 yerine i\u015flem say\u0131s\u0131n\u0131 art\u0131rmak suretiyle bildirimden ka\u00e7\u0131nmak m\u00fcmk\u00fcn olabilir.<\/p>\n<p style=\"text-align: justify;\">Bu y\u00f6ntemde de yine yap\u0131lan i\u015flemleri bildirimden ka\u00e7\u0131nmak veya iz b\u0131rakmamak amac\u0131yla b\u00f6lme tekni\u011fi kullan\u0131l\u0131yor. \u00c7ok y\u00fcksek tutara dayal\u0131 bir i\u015flem k\u00fc\u00e7\u00fck tutarlara dayanan \u00e7ok say\u0131daki i\u015flemlere b\u00f6l\u00fcn\u00fcyor. Ba\u015fka bir \u00fclkedeki \u00f6rnek bir olayda, 29 milyon dolarl\u0131k bir tutar ortalama 600\u2019er dolarl\u0131k 40.000\u2019den fazla i\u015flem yap\u0131lmak suretiyle Ekvator\u2019a transfer edilerek aklanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Par\u00e7alama y\u00f6ntemini \u015firinler y\u00f6ntemine benzetmek m\u00fcmk\u00fcn; \u00e7\u00fcnk\u00fc her ikisinde de y\u00fcksek tutarlar d\u00fc\u015f\u00fck miktarlara b\u00f6l\u00fcnmek suretiyle i\u015fleme tabi tutuluyor. Her ikisinde de ama\u00e7 nakit i\u015flem bildirimlerinden kurtulmak ve dikkat \u00e7ekmemektir.<\/p>\n<p style=\"text-align: justify;\"><strong>Vergi Cennetleri <span style=\"color: #3366ff;\">(K\u0131y\u0131 Bankac\u0131l\u0131\u011f\u0131 Off-Shore)<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">K\u0131y\u0131 bankac\u0131l\u0131\u011f\u0131 (Off-shore) i\u00e7in, yapt\u0131klar\u0131 i\u015flemler ve kurulu olduklar\u0131 yerler baz al\u0131narak \u00e7e\u015fitli tan\u0131mlar yap\u0131lmaktad\u0131r. Bunlar \u00f6zetle;<\/p>\n<p style=\"text-align: justify;\">\u00dclke d\u0131\u015f\u0131ndan sa\u011flanan fonlar\u0131n yine \u00fclke d\u0131\u015f\u0131nda kulland\u0131r\u0131lmas\u0131n\u0131 ama\u00e7layan ve \u00fclkede bankac\u0131l\u0131k sekt\u00f6r\u00fc i\u00e7in d\u00fczenlenmi\u015f her t\u00fcrl\u00fc yasa ve y\u00f6netmeliklerin d\u0131\u015f\u0131nda kalan bir t\u00fcr bankac\u0131l\u0131k, d\u0131\u015ftan d\u0131\u015fa bankac\u0131l\u0131k, bir t\u00fcr serbest b\u00f6lge bankac\u0131l\u0131\u011f\u0131 olarak ifade edilebilir.<\/p>\n<p style=\"text-align: justify;\">Kapsaml\u0131 bir tan\u0131m yapmak gerekirse, k\u0131y\u0131 bankac\u0131l\u0131\u011f\u0131; \u201c\u00fclke d\u0131\u015f\u0131ndan sa\u011flanan fonlar\u0131n \u00fclke d\u0131\u015f\u0131nda veya ko\u015fullara g\u00f6re \u00fclke i\u00e7inde kulland\u0131r\u0131lmas\u0131, uluslararas\u0131 devletsiz paralar\u0131n fon fazlas\u0131 bulunan merkezlerden fon a\u00e7\u0131\u011f\u0131 bulunan merkezlere transfer edilmesi gibi finansal hizmetler y\u00fcr\u00fcten genellikle serbest b\u00f6lgelerde kurulan merkezlerde faaliyet g\u00f6steren ve \u00fclke i\u00e7indeki bankac\u0131l\u0131k sisteminin tabi oldu\u011fu yasal d\u00fczenlemelerin kapsam\u0131 d\u0131\u015f\u0131nda tutularak, getirilen mali ve hukuksal avantajlar sayesinde cazip \u00e7al\u0131\u015fma ko\u015fullar\u0131n\u0131n sa\u011fland\u0131\u011f\u0131 bankac\u0131l\u0131k t\u00fcr\u00fcd\u00fcr\u201d.<\/p>\n<p style=\"text-align: justify;\">K\u0131y\u0131 bankalar\u0131 \u00f6zel bir banka olmay\u0131p, temel olarak di\u011fer bankalar gibi mevduat toplamakta, kredi vermekte ve g\u00fcvene dayal\u0131 i\u015flemler (fudiciary) yapmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\">Di\u011fer bankalardan ay\u0131ran \u00f6zellikleri<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>K\u0131y\u0131 bankalar\u0131 bulunduklar\u0131 \u00fclkede ge\u00e7erli olan para birimi d\u0131\u015f\u0131ndaki bir para birimi ile i\u015flem yapar.<\/li>\n<li>\u015eart olmamakla birlikte esasen yerle\u015fik olmayan ki\u015filer ve kurumlarla i\u015flem yapar.<\/li>\n<li>Genellikle yurti\u00e7i finans piyasas\u0131n\u0131n tabi oldu\u011fu yasalar\u0131n s\u0131n\u0131rlamalar\u0131n ve kontrollerin \u00e7o\u011fundan muaft\u0131r.<\/li>\n<li>\u00c7ok s\u0131k\u0131 bi\u00e7imde s\u0131r saklama ilkesi uygulanmaktad\u0131r.<\/li>\n<li>Faiz oranlar\u0131n\u0131n belirlenmesinde serbestlik s\u00f6z konusudur.<\/li>\n<li>Belli bir likidite, disponibilite oran\u0131 uygulanmamas\u0131, munzam kar\u015f\u0131l\u0131k yat\u0131r\u0131lmamas\u0131 s\u00f6z konusudur.<\/li>\n<li>Dolays\u0131z vergi olarak al\u0131nan gelir ve kurumlar vergisi kald\u0131r\u0131lmakta veya \u00e7ok d\u00fc\u015f\u00fck seviyelere \u00e7ekilmektedir.<\/li>\n<li>Bankalar\u0131n m\u00fc\u015fterilerine \u00f6deyecekleri faizden veya interbank i\u015flemlerinden do\u011facak faizlerden stopaj kesilmemekte, yurti\u00e7i bankalar\u0131n tabi oldu\u011fu kambiyo s\u0131n\u0131rlamalar\u0131na tabi tutulmamaktad\u0131r.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">\u00a0<strong>Vergi cennetleri m\u00fc\u015fteri \u00e7ekmek i\u00e7in neler sunuyorlar?<\/strong><\/p>\n<p style=\"text-align: justify;\" align=\"justify\">\u00a0Gizlilik<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Politik istikrar<\/li>\n<li>Vergilendirme olmamas\u0131 (s\u0131f\u0131r ya da s\u0131f\u0131ra yak\u0131n)<\/li>\n<li>Sermaye hareketlerinde tam serbesti<\/li>\n<li>Co\u011frafi konum olarak geli\u015fmi\u015f \u00fclkelere yak\u0131nl\u0131k<\/li>\n<li>Gerekli altyap\u0131 (telekom\u00fcnikasyon, ula\u015f\u0131m, konaklama)<\/li>\n<li>Uzman personel veya kurum (vergi dan\u0131\u015fmanlar\u0131, avukatlar vs).<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>Su\u00e7 geliri nas\u0131l aklan\u0131yor?<\/strong><\/p>\n<p style=\"text-align: justify;\">Para aklama bu \u00fclkelerde mevcut finansal kurulu\u015flar (\u00f6zellikle bankalar) veya paravan \u015firketler (shell companies) arac\u0131l\u0131\u011f\u0131 ile olabilmektedir. Bankalar su\u00e7lular taraf\u0131ndan kurulabilece\u011fi gibi i\u015fbirlik\u00e7ileri taraf\u0131ndan da kurulabilir. Merkezlerde kurulan bankalar ve paravan \u015firketlerin ortakl\u0131k yap\u0131lar\u0131 hakk\u0131nda bilgi edinilememektedir, dolay\u0131s\u0131yla bunlar ger\u00e7ek sahiplerinin bilinmedi\u011fi \u015firketlerdir. \u00c7\u00fcnk\u00fc bu \u00fclkelerde s\u0131k\u0131 bir s\u0131r saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olup mahkeme karar\u0131 veya h\u00fck\u00fcmet izni olmadan, bilgi verenlere a\u011f\u0131r cezalar verilebilmektedir.<\/p>\n<p style=\"text-align: justify;\">Bir s\u0131n\u0131r \u00f6tesi banka, i\u00e7inde bulundu\u011fu \u00fclkeden bankac\u0131l\u0131k i\u015flemlerinin t\u00fcm\u00fcn\u00fc s\u00fcrd\u00fcrebilir ve b\u00fct\u00fcn d\u00fcnyaya su\u00e7 geliri transfer edebilir. Ancak bu t\u00fcr merkezler i\u00e7in ciddi sorumluluklar getiren d\u00fczenlemeler \u00fczerinde \u00e7al\u0131\u015f\u0131lmaktad\u0131r. B\u00f6ylece bu merkezlerin aklamaya kar\u015f\u0131 m\u00fccadelede di\u011fer \u00fclkelerle i\u015fbirli\u011fi i\u00e7inde olmas\u0131na \u00e7al\u0131\u015f\u0131lacakt\u0131r. Bu y\u00f6ndeki \u00e7al\u0131\u015fmalar FATF i\u00e7erisinde olu\u015fturulan \u00e7al\u0131\u015fma grubu ile \u0130\u015fbirli\u011fi i\u00e7inde olmayan \u00fclkelere (Non-cooperative countries and territories) uygulanacak direktifler tespit edilmek suretiyle y\u00fcr\u00fct\u00fclmektedir. Bu sayede bu \u00fclkeler i\u00e7in de i\u015fbirli\u011fi yapmamalar\u0131 halinde yapt\u0131r\u0131m uygulamas\u0131na gidilebilecektir.<\/p>\n<p style=\"text-align: justify;\">Bu merkezler kullan\u0131lmak suretiyle loan-back, fonlar\u0131n bu \u00fclkelere fiziki transferi gibi y\u00f6ntemlerle aklanabilmektedir. Bu y\u00f6ntemlere ileride de\u011finilecektir.<br \/>\n<strong><br \/>\nNakit para kullan\u0131lan i\u015fyerleri (g\u00f6stermelik \u015firketler)<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu y\u00f6ntemde hamburgerci, simit d\u00fckkanlar\u0131, benzin istasyonu gibi nakit para ak\u0131\u015f\u0131n\u0131n yo\u011fun oldu\u011fu i\u015fyerleri kurulur. Bu i\u015fyerleri ger\u00e7ekten \u00e7al\u0131\u015fan yerler olabilece\u011fi gibi fiktif yani b\u00fcrosu olan ama i\u015f yapmayan bir \u015firket de olabilir. Bu t\u00fcr i\u015fyerlerinin se\u00e7ilmesinin nedeni bunlar\u0131n muhasebe denetimlerinin yap\u0131lmas\u0131n\u0131n olduk\u00e7a zor olmas\u0131d\u0131r. Yani ne kadar benzin, ka\u00e7 hamburger ya da simit sat\u0131ld\u0131\u011f\u0131n\u0131 tespit etmek hemen hemen m\u00fcmk\u00fcn de\u011fildir. B\u00f6ylece yasa d\u0131\u015f\u0131 kaynaklardan gelen fonlar bu i\u015fyerlerinden elde edilen gelirlerle kar\u0131\u015ft\u0131r\u0131labilir.<\/p>\n<p style=\"text-align: justify;\">ABD\u2019de bu y\u00f6ntem kullan\u0131larak uyu\u015fturucu ka\u00e7ak\u00e7\u0131s\u0131na ait pizza d\u00fckkanlar\u0131 zinciri vas\u0131tas\u0131yla uyu\u015fturucudan elde edilen gelirlerin akland\u0131\u011f\u0131 belirlenmi\u015ftir.<br \/>\n<strong><br \/>\nParavan-hayali \u015firketler<span style=\"color: #3366ff;\"> (Shell Company)<\/span>&#8216;in kullan\u0131lmas\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu \u015firketler herhangi bir ticaret veya imalat faaliyetinde bulunmayan ve genellikle s\u0131n\u0131r-\u00f6tesi merkezlerde kurulan \u015firketlerdir. Yukar\u0131da belirtilen g\u00f6stermelik \u015firketlerden farkl\u0131d\u0131rlar; g\u00f6stermelik \u015firketlerde de aklama amac\u0131 olmakla birlikte yasal bir faaliyet ve bir i\u015fyeri s\u00f6z konusudur. Oysa bu \u015firketler sadece ka\u011f\u0131t \u00fczerinde vard\u0131r (masa, kasa, adres k\u0131sa \u015firketler) ve bunlar\u0131n kurulmas\u0131ndaki ama\u00e7, ayr\u0131\u015ft\u0131rma a\u015famas\u0131nda fon transferlerinin bu \u015firketler \u00fczerinden ge\u00e7irilmesi suretiyle inceleme ve denetim an\u0131nda iz s\u00fcrmeyi zorla\u015ft\u0131rmakt\u0131r. S\u0131r saklama y\u00fck\u00fcml\u00fcl\u00fckleri dolay\u0131s\u0131yla ortaklar\u0131n\u0131n dahi \u00f6\u011frenilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 bu \u015firketleri di\u011ferlerinden ay\u0131rmak g\u00fc\u00e7t\u00fcr. Bir\u00e7ok s\u0131n\u0131r-\u00f6tesi merkezde paravan \u015firket kurmak i\u00e7in birka\u00e7 y\u00fcz dolar yeterli olmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>Su\u00e7 geliri nas\u0131l aklan\u0131yor?<\/strong><\/p>\n<p style=\"text-align: justify;\">Aklama i\u015fi yapanlar bu tipten bir\u00e7ok \u015firkete sahip olabilirler ve izleri daha fazla kar\u0131\u015f\u0131k hale getirmek i\u00e7in fonlar\u0131 bir \u015firketten di\u011ferine aktar\u0131rlar. Bir paravan \u015firket maskelemeyi art\u0131rmak i\u00e7in ger\u00e7ekten yasal i\u015flemlere de giri\u015febilir. \u015eirketler aras\u0131nda yap\u0131lan transferler sonucu;<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Paravan \u015firket \u00e7ok k\u00e2rl\u0131 bir i\u015fletme gibi g\u00f6sterilebilir. B\u00f6yle bir durumda ka\u011f\u0131t \u00fczerinde g\u00f6r\u00fclen k\u00e2r\u0131n yerine kasaya su\u00e7 geliri konur. Bu paran\u0131n vergisi \u00f6denir ve yasalla\u015ft\u0131r\u0131lm\u0131\u015f olur.<\/li>\n<li>Paravan \u015firket k\u00e2r oran\u0131 y\u00fcksek ya da d\u00fc\u015f\u00fck bir \u00e7ok \u015firketi, gayrimenkulu veya de\u011ferli ka\u011f\u0131d\u0131 sat\u0131n alabilir. Bilin\u00e7li spek\u00fclasyonlarla, ka\u011f\u0131t \u00fczerinde yap\u0131lan al\u0131m sat\u0131mlarla bu yat\u0131r\u0131mlar de\u011ferlenmi\u015f g\u00f6z\u00fck\u00fcr ve yine vergisi de \u00f6denmek suretiyle su\u00e7 geliri aklan\u0131r. Aklayan ki\u015fi aklanan ve yasalla\u015fan paran\u0131n vergisini \u00f6demeye her zaman haz\u0131rd\u0131r.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>Oto finans bor\u00e7 y\u00f6ntemi <span style=\"color: #3366ff;\">(Loan-back)<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Bu y\u00f6ntemde off-shore merkezlerde mevcut finans kurumlar\u0131 vas\u0131tas\u0131yla, buralara ula\u015ft\u0131r\u0131lan su\u00e7 geliri sahibine kredi olarak geri d\u00f6nmektedir. \u0130\u015flemleri \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Su\u00e7 geliri aklayacak ki\u015fi off-shore merkezine gider ve su\u00e7 gelirini burada faaliyet g\u00f6steren A bankas\u0131na yat\u0131r\u0131r (daha sonra bu paray\u0131 bir ba\u015fka \u00fclkedeki B bankas\u0131na da aktarabilir).<\/li>\n<li>Daha sonra kendi \u00fclkesindeki C bankas\u0131na ba\u015fvurarak A (veya B bankas\u0131ndaki) hesab\u0131n\u0131 teminat g\u00f6stermek suretiyle kredi talebinde bulunur. C bankas\u0131 bu krediyi kendisine verir.<\/li>\n<li>Aklay\u0131c\u0131 ald\u0131\u011f\u0131 kredi ile istedi\u011fi yat\u0131r\u0131m\u0131 yapar (Otel alabilir vs).<\/li>\n<li>Kredisini C bankas\u0131na geri \u00f6demez. C bankas\u0131 da bu ki\u015finin teminat g\u00f6sterdi\u011fi A (veya B) bankas\u0131ndaki paras\u0131n\u0131 haciz eder ve yurda getirir.<\/li>\n<li>B\u00f6ylece bu ki\u015finin su\u00e7 geliri otel veya bir ba\u015fka yat\u0131r\u0131m \u015feklinde aklanm\u0131\u015f olarak ortaya \u00e7\u0131kmaktad\u0131r.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>D\u00f6viz B\u00fcrolar\u0131<\/strong><\/p>\n<p style=\"text-align: justify;\">Bir\u00e7ok \u00fclkede bulunan ve nakit a\u011f\u0131rl\u0131kl\u0131 \u00e7al\u0131\u015fan bu kurumlarda para de\u011fi\u015ftirilir. Bunun suiistimale a\u00e7\u0131k y\u00f6nleri bulunmaktad\u0131r:<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Su\u00e7 geliri ile eldeki paran\u0131n de\u011fi\u015ftirilmesi nedeniyle gelirin kayna\u011f\u0131ndan bir \u00f6l\u00e7\u00fcde uzakla\u015ft\u0131r\u0131lmas\u0131 sa\u011flanabilir.<\/li>\n<li>K\u00fc\u00e7\u00fck banknotlar b\u00fcy\u00fcklere veya eldeki para birimleri di\u011fer para birimlerine \u00e7evrilebilir. B\u00f6ylece finansal sisteme entegre edilmesi kolayla\u015fabilir.<\/li>\n<li>Nakit kar\u015f\u0131l\u0131\u011f\u0131nda baz\u0131 parasal ara\u00e7lar (seyahat \u00e7ekleri, euro \u00e7ek, ki\u015fisel \u00e7ek gibi) verebilmektedirler.<\/li>\n<li>\u00dclkemizde s\u00f6z konusu olmamakla birlikte kimi \u00fclkelerde d\u00f6viz b\u00fcrolar\u0131 fon transfer edebilmektedirler.<\/li>\n<li>Ciddi denetim ve muhasebe kay\u0131t \u015fartlar\u0131na tabi olmad\u0131klar\u0131ndan bu durum \u00f6nemli avantajlar sa\u011flayabilir.<\/li>\n<li>D\u00f6viz b\u00fcrolar\u0131na sahip olmak bankaya sahip olmaktan \u00e7ok daha kolayd\u0131r. \u00d6rne\u011fin \u0130ngiltere\u2019de bunun hemen hemen hi\u00e7bir prosed\u00fcr\u00fc yoktur.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">D\u00f6viz b\u00fcrolar\u0131 su\u00e7lularla i\u015fbirli\u011fi yapabilir. Su\u00e7ludan ald\u0131\u011f\u0131 kara paray\u0131 kendi ad\u0131na a\u00e7t\u0131rd\u0131\u011f\u0131 banka hesab\u0131na yat\u0131rmak ve buradan transfer etmek suretiyle aklama s\u00fcrecine katk\u0131da bulunabilir.<\/p>\n<p style=\"text-align: justify;\"><strong>Kumarhane ve Casinolar<\/strong><\/p>\n<p style=\"text-align: justify;\">Casinolar kredi a\u00e7\u0131lmas\u0131, vadesinin uzat\u0131lmas\u0131, kiral\u0131k kasa hizmeti, \u00e7eklerin ciro edilmesi hatta fonlar\u0131n havale edilmesi gibi bir\u00e7ok finansal i\u015flemi yapabilmektedirler. Aklay\u0131c\u0131lar \u00e7ok b\u00fcy\u00fck miktarl\u0131 nakit paray\u0131 casinoya yerle\u015ftirebilir ve herhangi bir bildirim yap\u0131lmamas\u0131n\u0131 isteyebilirler. Bundan sonra art\u0131k para casino \u00e7ekleri ile istenildi\u011fi zaman \u00e7ekilebilir veya transfer edilebilir. Casinolar i\u00e7in de bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn bulunabilmesi nedeniyle kimi durumda su\u00e7 geliri bildirim tutar\u0131n\u0131n alt\u0131nda, dikkat \u00e7ekmeden fi\u015flere \u00e7evrilebilir. Ayr\u0131ca casino sahipleri ile i\u015fbirli\u011fi yap\u0131lmak suretiyle su\u00e7 gelirinin kumar kazanc\u0131 olarak g\u00f6sterilmesi veya bildirim limitinin \u00fcst\u00fcndeki nakdin bir kerede yat\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olabilir.<\/p>\n<p style=\"text-align: justify;\"><strong>Sahte veya yan\u0131lt\u0131c\u0131 fatura &#8211; Hayali ithalat, ihracat<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00dclkemiz g\u00fcndemini 80\u2019li y\u0131llarda uzunca bir s\u00fcre me\u015fgul eden ve as\u0131l olarak haks\u0131z vergi iadesinde kullan\u0131ld\u0131\u011f\u0131 i\u00e7in ele\u015ftiri konusu yap\u0131lan hayali ihracat aklama i\u015fleminde de kullan\u0131labilir. Buna g\u00f6re de\u011feri \u00e7ok d\u00fc\u015f\u00fck veya hi\u00e7 olmayan bir mal ihra\u00e7 edilmi\u015f gibi g\u00f6sterilir ve buna uygun olarak fatura d\u00fczenlenir. (Bu faturalar ya mal\u0131n de\u011ferini olduk\u00e7a y\u00fcksek g\u00f6steren yan\u0131lt\u0131c\u0131 fatura veya tamamen aklanan tutara denk gelecek \u015fekilde sahte fatura olabilir, ancak ikinci durumda tespit daha kolay olabilece\u011finden riski fazlad\u0131r) \u00d6rne\u011fin ger\u00e7ek de\u011feri 50 bin dolar olan mal i\u00e7in 500 bin dolar kar\u015f\u0131l\u0131\u011f\u0131 fatura d\u00fczenlenmek suretiyle 450 bin dolar ihracat geliriymi\u015f gibi g\u00f6sterilebilir ve aklanabilir. \u0130hrac\u0131n yap\u0131ld\u0131\u011f\u0131 belirtilen \u00fclkedeki firma, faaliyeti olan yasal bir firma, g\u00f6stermelik bir firma veya paravan bir firma olabilir.<\/p>\n<p style=\"text-align: justify;\">Benzer durum ithalat i\u00e7in de yap\u0131labilir. Bu durumda da yurtd\u0131\u015f\u0131ndan 10 bin dolara al\u0131nan bir mal yurti\u00e7inde aklamada kullan\u0131lan \u015firkete 300 bin dolara sat\u0131labilir. Aradaki fark b\u00f6ylece aklanm\u0131\u015f olur. Bu i\u015flem yurti\u00e7inde de yap\u0131labilir.<\/p>\n<p style=\"text-align: justify;\"><strong>Fonlar\u0131n fiziken \u00fclke d\u0131\u015f\u0131na ka\u00e7\u0131r\u0131lmas\u0131 <span style=\"color: #3366ff;\">(Currency Smuggling)<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Bu y\u00f6ntem su\u00e7 gelirinin kazan\u0131ld\u0131\u011f\u0131 \u00fclkeden, bu \u00fclkedeki s\u0131k\u0131 d\u00fczenlemeler nedeniyle, fonlar\u0131n denetim eksikli\u011fi veya i\u015fbirli\u011fine m\u00fcsait kurulu\u015flar\u0131n oldu\u011fu k\u0131saca kolayl\u0131kla plase edilebilece\u011fi bir ba\u015fka \u00fclkeye fiziki olarak \u00e7\u0131kar\u0131lmas\u0131 i\u015flemidir.<strong><span style=\"color: #3366ff;\"> Off-shore merkezler<\/span><\/strong> bu t\u00fcr paran\u0131n bu \u015fekilde gidebilece\u011fi uygun yerlerdir.<\/p>\n<p style=\"text-align: justify;\">Fiziken \u00fclke d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lan para halen nakit halindedir, ancak kayna\u011f\u0131ndan bir \u00f6l\u00e7\u00fcde de olsa uzakla\u015fm\u0131\u015ft\u0131r. Daha sonra gitti\u011fi \u00fclkede yap\u0131lan bir dizi i\u015flemle birka\u00e7 \u00fclkeyi de dola\u015farak ve aklanm\u0131\u015f olarak ilk \u00e7\u0131kt\u0131\u011f\u0131 \u00fclkeye getirilebilir. Su\u00e7 geliri fiziki olarak yurtd\u0131\u015f\u0131na kara, hava veya deniz yoluyla \u00e7\u0131kar\u0131labilir.<\/p>\n<p style=\"text-align: justify;\">\u00dclkemize de s\u0131n\u0131rdan nakit ge\u00e7i\u015fi yoluyla para transferi yap\u0131lmaktad\u0131r. Ancak bu durum ihracat yap\u0131lan kimi \u00fclkelerdeki (Do\u011fu Avrupa \u00fclkeleri ve yeni ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 kazanan T\u00fcrk cumhuriyetleri gibi) bankac\u0131l\u0131k sistemlerinin yetersiz ve\/veya \u00e7ok fazla komisyonla \u00e7al\u0131\u015fmalar\u0131n\u0131n bir sonucudur. Ger\u00e7ekten de bu \u00fclkelerde bulunan bankalarca y\u00fczde 30&#8217;lara varan komisyon al\u0131nd\u0131\u011f\u0131 belirlenmi\u015ftir. Bununla birlikte ihracat geliri olarak beyan edilen ve s\u0131n\u0131rdan fiziki olarak getirilen tutarlara ait incelemelerin yap\u0131lmas\u0131 ve beyanlar\u0131n do\u011frulu\u011funun ara\u015ft\u0131r\u0131lmas\u0131 gereklidir.<\/p>\n<p style=\"text-align: justify;\">Burada genel olarak de\u011findi\u011fimiz aklama y\u00f6ntemleri bunlarla s\u0131n\u0131rl\u0131 de\u011fildir ve geli\u015fen teknoloji ve de\u011fi\u015fen ko\u015fullara g\u00f6re yeni teknik ve y\u00f6ntemler geli\u015ftirilmektedir. Bu y\u00f6ntemler, aklama faaliyetinin ger\u00e7ekle\u015ftirilece\u011fi \u00fclkedeki inceleme ve denetimin az oldu\u011fu veya iz s\u00fcrmenin zor ve imkans\u0131z oldu\u011fu alanlarda yo\u011funla\u015fmaktad\u0131r. Aklaman\u0131n d\u00fcnyadaki geli\u015fen yeni trendi, kullan\u0131c\u0131s\u0131na geni\u015f anonimlik imkan\u0131 sunan ve kimli\u011fini belli etmeyen internet bankac\u0131l\u0131\u011f\u0131 ve elektronik paran\u0131n aklama faaliyetlerinde kullan\u0131lmas\u0131d\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\">ULUSLARARASI M\u00dcCADELE<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<div align=\"justify\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/uluslararasi-mucadele\/61\">Uyu\u015fturucu ve Psikotrop Maddelerin Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Kar\u015f\u0131 Birle\u015fmi\u015f Milletler S\u00f6zle\u015fmesi (Viyana Konvansiyonu<\/a>)<\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/palermo-konvansiyonu\/62\">S\u0131n\u0131ra\u015fan \u00d6rg\u00fctl\u00fc Su\u00e7lara Kar\u015f\u0131 Birle\u015fmi\u015f Milletler S\u00f6zle\u015fmesi (Palermo Konvansiyonu)<\/a><\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/strazburg-sozlesmesi\/63\">141 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131, Aranmas\u0131, Zapt Edilmesi ve M\u00fcsadere Edilmesi Hakk\u0131nda Avrupa Konseyi S\u00f6zle\u015fmesi (Strazburg S\u00f6zle\u015fmesi)<\/a><\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/varsova-sozlesmesi\/64\">198 Say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131, Ara\u015ft\u0131r\u0131lmas\u0131, El Konulmas\u0131, M\u00fcsaderesi ve Ter\u00f6rizmin Finansman\u0131na \u0130li\u015fkin Avrupa Konseyi S\u00f6zle\u015fmesi (Var\u015fova S\u00f6zle\u015fmesi)<\/a><\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/mali-eylem-gorev-gucu\/65\">Mali Eylem G\u00f6rev G\u00fcc\u00fc (Financial Action Task Force- FATF)<\/a><\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/avrupa-birligi-direktifleri\/66\">Avrupa Birli\u011fi Direktifleri<\/a><\/li>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/egmont-grubu\/67\">EGMONT Grubu<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\">#UYU\u015eTURUCU VE PS\u0130KOTROP MADDELER\u0130N KA\u00c7AK\u00c7ILI\u011eINA KAR\u015eI B\u0130RLE\u015eM\u0130\u015e M\u0130LLETLER S\u00d6ZLE\u015eMES\u0130 (Viyana Konvansiyonu)<\/p>\n<p style=\"text-align: justify;\">19 Aral\u0131k 1988 tarihinde BM g\u00f6zetiminde imzaya a\u00e7\u0131lm\u0131\u015f ve Kas\u0131m 1990 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. S\u00f6zle\u015fme ile uyu\u015fturucu ve psikotrop madde ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile uluslararas\u0131 boyutta etkin bir m\u00fccadele sa\u011flanmas\u0131 i\u00e7in Taraflar aras\u0131ndaki i\u015fbirli\u011finin art\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmede \u00f6nc\u00fcl su\u00e7 ya da karapara aklama su\u00e7u ba\u015fl\u0131klar\u0131 alt\u0131nda tan\u0131m yap\u0131lmamakla birlikte; taraf \u00fclkelerin,<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Uyu\u015fturucu ve psikotrop maddenin \u00fcretimi, imalat\u0131, \u00e7\u0131kar\u0131lmas\u0131, haz\u0131rlanmas\u0131, sat\u0131\u015f\u0131, da\u011f\u0131t\u0131m\u0131, teslimi, sevk\u0131, transit sevk\u0131, nakli, ithali ve ihrac\u0131,<\/li>\n<li>Bir mamelekin bu su\u00e7lardan birinden veya bu su\u00e7 veya su\u00e7lardan birine i\u015ftirakten kaynakland\u0131\u011f\u0131n\u0131 bilerek, mamelekin yasad\u0131\u015f\u0131 kayna\u011f\u0131n\u0131 gizlemek, oldu\u011fundan farkl\u0131 g\u00f6stermek veya b\u00f6yle bir su\u00e7un i\u015flenmesine kar\u0131\u015fm\u0131\u015f bir ki\u015finin eylemlerinin yasal sonu\u00e7lar\u0131ndan ka\u00e7mas\u0131na yard\u0131mc\u0131 olmak amac\u0131yla bu mamelekin ba\u015fka bir mameleke d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi veya devredilmesi,<\/li>\n<li>Uyu\u015fturucu su\u00e7lar\u0131ndan birinden veya bunlardan birine i\u015ftirakten kaynakland\u0131\u011f\u0131n\u0131 bilerek, malvarl\u0131\u011f\u0131n\u0131n ger\u00e7ek niteli\u011finin, kayna\u011f\u0131n\u0131n, yerinin, hareketinin, ger\u00e7ek sahibinin gizlenmesi ya da oldu\u011fundan farkl\u0131 g\u00f6sterilmesi,<\/li>\n<li>Uyu\u015fturucu su\u00e7lar\u0131ndan ya da bu su\u00e7lara i\u015ftirakten kaynakland\u0131\u011f\u0131n\u0131 bilerek, bu malvarl\u0131\u011f\u0131n\u0131n edinilmesi, sahip olunmas\u0131, ya da kullan\u0131lmas\u0131,<\/li>\n<li>Bir ba\u015fkas\u0131n\u0131 bu su\u00e7lardan birini i\u015flemeye veya uyu\u015fturucu veya psikotrop maddeleri ka\u00e7ak olarak kullanmaya y\u00f6neltilmesi, te\u015fvik edilmesi,<\/li>\n<li>Bu su\u00e7lar\u0131n i\u015flenmesi amac\u0131yla \u00f6rg\u00fct olu\u015fturulmas\u0131, i\u015fbirli\u011fi yap\u0131lmas\u0131, te\u015febb\u00fcste bulunulmas\u0131, yard\u0131mc\u0131 olunmas\u0131, kolayl\u0131k ve yol g\u00f6sterilmesi,<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\">fiillerinin su\u00e7 olarak say\u0131lmas\u0131 i\u00e7in gerekli \u00f6nlemleri alacaklar\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fme ile, taraf devletlerin, bu su\u00e7lar\u0131n i\u015flenmesini hapis veya h\u00fcrriyeti k\u0131s\u0131tlay\u0131c\u0131 di\u011fer cezalar, para cezas\u0131 ve m\u00fcsadere gibi cezai yapt\u0131r\u0131mlara tabi tutmalara \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmede m\u00fcsadere \u201chakk\u0131n kaybedilmesi kavram\u0131 da dahil olmak \u00fczere, mahkeme veya ba\u015fka bir yetkili makam\u0131n karar\u0131yla m\u00fclkiyetin s\u00fcrekli olarak kaybedilmesi\u201d olarak tan\u0131mlanm\u0131\u015f ve her bir taraf devletin uyu\u015fturucu su\u00e7lar\u0131ndan elde edilen kazan\u00e7lar\u0131n veya bu kazan\u00e7lara kar\u015f\u0131l\u0131k gelen malvarl\u0131\u011f\u0131n\u0131n, bu su\u00e7larda kullan\u0131lan ya da kullan\u0131lmas\u0131 ama\u00e7lanan ara\u00e7lar\u0131n m\u00fcsadere edilebilmesi amac\u0131yla gerekli \u00f6nlemleri almalar\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ayr\u0131ca m\u00fcsaderenin uygulanabilmesi i\u00e7in taraf \u00fclkelerin tam bir i\u015fbirli\u011fi i\u00e7inde bulunmalar\u0131, banka, mali ya da ticari kay\u0131tlar\u0131n adli yard\u0131mla\u015fma kapsam\u0131nda istenebilece\u011fi ve dahas\u0131 taraf \u00fclkelerin \u201cbanka hesaplar\u0131n\u0131n gizlili\u011fi\u201d gerek\u00e7esiyle bilgi vermekten ka\u00e7\u0131namayacaklar\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmede ayr\u0131ca \u201ckontroll\u00fc teslimat\u201d uyu\u015fturucu su\u00e7lar\u0131n\u0131n ve bu su\u00e7lardan kaynaklanan gelirlerin aklanmas\u0131 su\u00e7lar\u0131n\u0131n i\u015flenmesine i\u015ftirak etmi\u015f olan ki\u015filerin tespit edilmesi amac\u0131yla, ka\u00e7ak veya ka\u00e7ak olmas\u0131ndan \u015f\u00fcphelenilen, bir bi\u00e7imde sevk edilen uyu\u015fturucu ve psikotrop maddelerin bu S\u00f6zle\u015fmenin ekinde yer alan tablolarda kay\u0131tl\u0131 maddelerin veya onlar\u0131n yerine ge\u00e7en maddelerin ilgili \u00fclkelerin yetkili makamlar\u0131n\u0131n bilgisi ve denetimi alt\u0131nda bir veya bir\u00e7ok \u00fclke itibariyle giri\u015fine, ge\u00e7i\u015fine veya \u00e7\u0131k\u0131\u015f\u0131na olanak veren y\u00f6ntem olarak tan\u0131mlanm\u0131\u015f ve taraf devletlerin kontroll\u00fc teslimat y\u00f6nteminin uygulanabilmesi i\u00e7in gerekli \u00f6nlemleri almalar\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">Viyana Konvansiyonu T\u00fcrkiye taraf\u0131ndan 20.12.1988 tarihinde imzalanm\u0131\u015f ve 22.11.1995 tarih ve 4136 say\u0131l\u0131 Kanun ile onaylanarak 25.11.1995 tarih ve 22474 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>TER\u00d6R\u0130ZM\u0130N F\u0130NANSMANI VE SU\u00c7TAN ELDE ED\u0130LEN GEL\u0130RLER\u0130N AKLANMASI, ARANMASI, ELKONMASI VE M\u00dcSADERES\u0130 HAKKINDAK\u0130 AVRUPA KONSEY\u0130 S\u00d6ZLE\u015eMES\u0130 (AK S\u00f6zle\u015fmesi 198)<\/strong><\/p>\n<p style=\"text-align: justify;\">1990 tarihli Su\u00e7 Gelirlerinin Aklanmas\u0131, Aranmas\u0131, Zapt Edilmesi ve M\u00fcsadere Edilmesi Hakk\u0131nda Avrupa Konseyi S\u00f6zle\u015fmesi (Strazburg Konvansiyonu), uluslararas\u0131 geli\u015fmeler do\u011frultusunda yeniden g\u00f6zden ge\u00e7irilerek g\u00fcncellenmi\u015f ve bu kapsamda haz\u0131rlanan Ter\u00f6rizmin Finansman\u0131 ve Su\u00e7tan Elde Edilen Gelirlerin Aklanmas\u0131, Aranmas\u0131, Elkonmas\u0131 ve M\u00fcsaderesi Hakk\u0131ndaki Avrupa Konseyi S\u00f6zle\u015fmesi 16 May\u0131s 2005 tarihinde imzaya a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Bu S\u00f6zle\u015fme\u2019nin Strazburg Konvansiyonu ile temel farklar\u0131ndan biri aklama su\u00e7unun yan\u0131 s\u0131ra ter\u00f6rizmin finansman\u0131n\u0131 da kapsamas\u0131d\u0131r. S\u00f6zle\u015fmede, Birle\u015fmi\u015f Milletler nezdinde haz\u0131rlanan \u201cTer\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Uluslararas\u0131 S\u00f6zle\u015fme\u201dnin 2 nci maddesinde yap\u0131lan ter\u00f6r\u00fcn finansman\u0131 tan\u0131m\u0131 benimsenmi\u015f ve S\u00f6zle\u015fmenin III, IV ve V inci b\u00f6l\u00fcmlerinde yer alan t\u00fcm h\u00fck\u00fcmlerin (tedbir, m\u00fcsadere, soru\u015fturma yetkileri ve teknikleri, \u00f6nleyici tedbirler, uluslararas\u0131 adli i\u015fbirli\u011fi, mali istihbarat birimleri aras\u0131ndaki idari i\u015fbirli\u011fi) ter\u00f6rizmin finansman\u0131 i\u00e7in de uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">Aklama su\u00e7u i\u00e7in Strazburg Konvansiyonunda yap\u0131lan tan\u0131m ise aynen muhafaza edilmi\u015ftir. S\u00f6zle\u015fmede ayr\u0131ca <em><span style=\"color: #ff6600;\"><strong>mali istihbarat birimi (Financal Intelligence Unit-FIU)<\/strong> <\/span><\/em>tan\u0131m\u0131na ve aklama su\u00e7u ve ter\u00f6r\u00fcn finansman\u0131 kapsam\u0131nda al\u0131nacak kimlik tespiti ve \u015f\u00fcpheli i\u015flem bildirimi gibi \u00f6nleyici tedbirlere de yer verilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">T\u00fcrkiye S\u00f6zle\u015fmeyi 28 Mart 2007 tarihinde imzalam\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>SINIRA\u015eAN \u00d6RG\u00dcTL\u00dc SU\u00c7LARA KAR\u015eI B\u0130RLE\u015eM\u0130\u015e M\u0130LLETLER S\u00d6ZLE\u015eMES\u0130 <span style=\"color: #3366ff;\">(Palermo Konvansiyonu)<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Organize su\u00e7larla m\u00fccadelede ilk uluslararas\u0131 d\u00fczenlemedir. 15 Kas\u0131m 2000\u2019de BM Genel Kurulu taraf\u0131ndan kabul edilmi\u015f, 12-15 Aral\u0131k 2000 tarihinde de Palermo\u2019da imzaya a\u00e7\u0131lm\u0131\u015ft\u0131r. T\u00fcrkiye s\u00f6zle\u015fmeyi 30.01.2003 tarih ve 4800 say\u0131l\u0131 Kanun ile kabul etmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\"><strong>S\u00f6zle\u015fmenin amac\u0131 ; <\/strong>s\u0131n\u0131r a\u015fan \u00f6rg\u00fctl\u00fc su\u00e7lar\u0131n \u00f6nlenmesi ve daha etkili bir \u015fekilde m\u00fccadele edilmesi i\u00e7in i\u015fbirli\u011finin geli\u015ftirilmesidir.<\/p>\n<p style=\"text-align: justify;\"><strong>S\u00f6zle\u015fmenin kapsam\u0131na;<\/strong> s\u0131n\u0131r a\u015fan nitelikteki ve \u00f6rg\u00fctl\u00fc su\u00e7 gruplar\u0131nca i\u015flenen;<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ol>\n<li>\u00fcst s\u0131n\u0131r\u0131 4 y\u0131l veya daha fazla h\u00fcrriyetten mahrumiyeti veya daha a\u011f\u0131r bir cezay\u0131 gerektiren su\u00e7lar (a\u011f\u0131r su\u00e7lar),<\/li>\n<li>\u00f6rg\u00fctl\u00fc su\u00e7 grubuna kat\u0131lma,<\/li>\n<li>karapara aklama,<\/li>\n<li>yolsuzluk ve<\/li>\n<li>adaletin engellenmesi su\u00e7lar\u0131,<\/li>\n<\/ol>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">girmektedir.<\/p>\n<p style=\"text-align: justify;\">Karapara aklama su\u00e7u S\u00f6zle\u015fmenin 6&#8217;nc\u0131 maddesinde d\u00fczenlenmi\u015ftir. S\u00f6zle\u015fme ile taraf devletlerden kara para aklama su\u00e7unda \u00f6nc\u00fcl su\u00e7lar\u0131, a\u011f\u0131r su\u00e7lar, \u00f6rg\u00fctl\u00fc su\u00e7 grubuna kat\u0131lma, yolsuzluk ve adaletin engellenmesi su\u00e7lar\u0131n\u0131 da kapsayacak \u015fekilde en geni\u015f \u015fekliyle belirlemeleri istenmi\u015f, \u00fclkelerce \u00f6nc\u00fcl su\u00e7lar\u0131n tespitinde sayma y\u00f6nteminin benimsenmesi durumunda asgari olarak \u00f6rg\u00fctl\u00fc su\u00e7 gruplar\u0131nca i\u015flenen su\u00e7lar\u0131n karapara aklaman\u0131n \u00f6nc\u00fcl su\u00e7u olarak belirlenmesi istenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmenin 7 inci maddesi karapara aklama ile m\u00fccadele \u00f6nlemlerine ili\u015fkindir. Buna g\u00f6re taraf devletlerden,<\/p>\n<div style=\"text-align: justify;\" align=\"justify\">\n<ul>\n<li>Bankalar ve banka d\u0131\u015f\u0131 mali kurulu\u015flar ile karapara aklamaya m\u00fcsait di\u011fer kurumlara kimlik tespiti, kay\u0131tlar\u0131n saklanmas\u0131 ve \u015f\u00fcpheli i\u015flemlerin bildirilmesi y\u00fck\u00fcml\u00fcl\u00fcklerinin getirilmesi,<\/li>\n<li>Karapara aklamaya ili\u015fkin bilginin toplanmas\u0131, analizi ve yasa uygulama birimlerine iletilmesi i\u00e7in ulusal merkezi bir birim olan mali istihbarat birimi kurulmas\u0131,<\/li>\n<li>Nakit ve parasal de\u011feri haiz her t\u00fcrl\u00fc evrak\u0131n s\u0131n\u0131r \u00f6tesi hareketinin denetlenmesi, izlenmesi ve bunlar\u0131n s\u0131n\u0131r \u00f6tesi nakline ili\u015fkin bildiriminde bulunulmas\u0131n\u0131 istenmi\u015ftir.<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\">S\u00f6zle\u015fmede ayr\u0131ca su\u00e7 gelirlerine el konulmas\u0131 ve m\u00fcsaderesi, su\u00e7lar\u0131n \u00f6nlenmesinde \u00f6zel soru\u015fturma y\u00f6ntemlerinin kullan\u0131lmas\u0131, su\u00e7lular\u0131n iadesi ve kar\u015f\u0131l\u0131kl\u0131 adli yard\u0131m konular\u0131nda d\u00fczenlemeler yer almaktad\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div id=\"postdiv13484\" class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><span style=\"color: #ff6600;\"><strong>ULUSAL M\u00dcCADELE (TF) TER\u00d6R<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<div align=\"justify\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/ulusal-mucadele-tf\/73\">6415 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/5549-sayili-suc-gelirlerinin-aklanmasinin-onlenmesi-hakkinda-kanun\/74\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/5237-sayili-turk-ceza-kanunu\/75\">5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/3713-sayili-terorle-mucadele-kanunu\/76\">3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/suc-gelirlerinin-aklanmasinin-ve-terorun-finansmaninin-onlenmesine-dair-tedbirler-hakkinda-yonetmelik\/77\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/terorun-finansmanina-yonelik-supheli-islemlerin-bildirimi-genel-tebligi\/78\">Ter\u00f6r\u00fcn Finansman\u0131na Y\u00f6nelik \u015e\u00fcpheli \u0130\u015flemlerin Bildirimi Genel Tebli\u011fi<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/6-sira-numarali-mali-suclari-arastirma-kurulu-genel-tebligi\/79\">6 S\u0131ra Numaral\u0131 Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi<\/a><\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><strong>6415 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/strong><\/p>\n<p><strong>1- Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun ile hangi d\u00fczenlemeler getirilmektedir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu kanun ile esas olarak \u00fc\u00e7 temel alanda d\u00fczenleme yap\u0131lmaktad\u0131r:<\/p>\n<p style=\"text-align: justify;\"><strong>i. <\/strong>Bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00f6ncesinde 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanununun 8\u2019inci maddesinde yer almakta olan \u201cter\u00f6r\u00fcn finansman\u0131 su\u00e7u\u201d y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131larak, T\u00fcrkiye\u2019nin taraf\u0131 oldu\u011fu BM Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Uluslararas\u0131 S\u00f6zle\u015fmenin gereklerinin i\u00e7 hukukumuzla ba\u011fda\u015ft\u0131r\u0131lmas\u0131 i\u00e7in baz\u0131 k\u00fc\u00e7\u00fck de\u011fi\u015fiklikler ile bu Kanunda yeniden d\u00fczenlenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\"><strong>ii.<\/strong> Bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesi \u00f6ncesinde Bakanlar Kurulu Karar\u0131 \u00e7\u0131kart\u0131lmas\u0131 suretiyle uygulanan, Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin \u201cTaliban\u201d ve \u201cEl Kaide\u201dye y\u00f6nelik 1267 (1999) say\u0131l\u0131 Karar\u0131 ekinde listelenen ki\u015filerin malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131na ili\u015fkin mekanizma, bug\u00fcne kadarki uygulamalar ile paralel olacak \u015fekilde h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>iii. <\/strong>Yabanc\u0131 devletlerin ter\u00f6rist eylemler ger\u00e7ekle\u015ftirdi\u011fi veya bu t\u00fcrden eylemlere finansman sa\u011flad\u0131\u011f\u0131 hususunda makul sebepler bulunan ki\u015fi, kurulu\u015f ve organizasyonlar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 taleplerinin, kar\u015f\u0131l\u0131kl\u0131l\u0131k esas\u0131na g\u00f6re kar\u015f\u0131lanmas\u0131 i\u00e7in Bakanlar Kurulu Karar\u0131yla i\u015fletilebilecek idari bir mekanizma ihdas edilmi\u015ftir. \u00dclkemiz de ayn\u0131 Karara dayanarak yabanc\u0131 devletlerden ter\u00f6rist eylemler ger\u00e7ekle\u015ftirdi\u011fi veya bu t\u00fcrden eylemlere finansman sa\u011flad\u0131\u011f\u0131 hususunda makul sebepler bulunan ki\u015fi, kurulu\u015f ve organizasyonlar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131n\u0131 talep edebilecektir.<\/p>\n<p style=\"text-align: justify;\"><strong>2- Ter\u00f6r\u00fcn Finansman\u0131 su\u00e7unun kapsam\u0131 nedir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kanunun 3\u2019\u00fcnc\u00fc maddesinde say\u0131lan fon sa\u011flanmas\u0131 ve toplanmas\u0131 yasak olan fiillerin ger\u00e7ekle\u015ftirilmesinde kullan\u0131lmas\u0131 amac\u0131yla veya kullan\u0131laca\u011f\u0131n\u0131 bilerek ve isteyerek bir ter\u00f6riste veya ter\u00f6r \u00f6rg\u00fctlerine fon sa\u011flanmas\u0131 veya toplanmas\u0131 ter\u00f6r\u00fcn finansman\u0131 su\u00e7unu olu\u015fturmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>3- Fon sa\u011flanmas\u0131 ve toplanmas\u0131 yasak olan fiiller nelerdir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Bu filler \u015funlard\u0131r:<\/p>\n<p style=\"text-align: justify;\"><strong>a)<\/strong> Bir halk\u0131 korkutmak veya sindirmek ya da bir h\u00fck\u00fbmeti veya uluslararas\u0131 kurulu\u015fu herhangi bir eylemi ger\u00e7ekle\u015ftirmeye veya ger\u00e7ekle\u015ftirmekten ka\u00e7\u0131nmaya zorlamak amac\u0131yla, kasten \u00f6ld\u00fcrme veya a\u011f\u0131r yaralama fiilleri.<\/p>\n<p style=\"text-align: justify;\"><strong>b)<\/strong> 12\/4\/1991 tarihli ve 3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu kapsam\u0131nda ter\u00f6r su\u00e7u olarak kabul edilen fiiller.<\/p>\n<p style=\"text-align: justify;\"><strong>c) <\/strong>T\u00fcrkiye\u2019nin taraf oldu\u011fu1999 tarihli Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesine Dair Uluslararas\u0131 S\u00f6zle\u015fmenin ekinde yer alan 9 adet S\u00f6zle\u015fme ve Protokollerde yasaklanan ve su\u00e7 olarak d\u00fczenlenen fiiller.<\/p>\n<p style=\"text-align: justify;\"><strong>4- Ter\u00f6r eylemlerinde kullan\u0131laca\u011f\u0131n\u0131 bilmeksizin tamamen iyi niyetle bir tak\u0131m dernek, vak\u0131f, hay\u0131r kurumu ve sivil toplum \u00f6rg\u00fctlerine yard\u0131mda bulunan, ba\u011f\u0131\u015f yapan ger\u00e7ek ve t\u00fczel ki\u015filerin ter\u00f6rizmin finansman\u0131 su\u00e7u ile haks\u0131z yere itham edilmesi riski var m\u0131d\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kanunun ter\u00f6rizmin finansman\u0131 su\u00e7unu yeniden d\u00fczenleyen 4\/1. Maddesinde \u201c3 \u00fcnc\u00fc madde kapsam\u0131nda su\u00e7 olarak d\u00fczenlenen ter\u00f6r eylemlerinin ger\u00e7ekle\u015ftirilmesinde t\u00fcm\u00fcyle veya k\u0131smen kullan\u0131lmas\u0131 amac\u0131yla veya kullan\u0131laca\u011f\u0131n\u0131 bilerek ve isteyerek belli bir fiille ili\u015fkilendirilmeden dahi bir ter\u00f6riste veya ter\u00f6r \u00f6rg\u00fctlerine fon sa\u011flayan veya toplayan ki\u015fi, fiili daha a\u011f\u0131r cezay\u0131 gerektiren ba\u015fka bir su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde, be\u015f y\u0131ldan on y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.\u201d denilmektedir. Buna g\u00f6re su\u00e7un i\u015flenebilmesi i\u00e7in \u00f6zel kast aranmaktad\u0131r. Su\u00e7un olas\u0131 kast ile ya da taksirle i\u015flenebilmesi m\u00fcmk\u00fcn de\u011fildir. Dolay\u0131s\u0131yla bir ki\u015fiye ter\u00f6rizmin finansman\u0131 su\u00e7unun isnat edilebilmesi i\u00e7in o ki\u015finin sa\u011flad\u0131\u011f\u0131 ya da toplad\u0131\u011f\u0131 fonun Kanunda say\u0131lan ter\u00f6r eylemlerinde kullan\u0131laca\u011f\u0131n\u0131 bildi\u011finin ve istedi\u011finin iddia makamlar\u0131nca ispat olunmas\u0131 gerekecektir.<br \/>\n<strong><br \/>\n5- T\u00fcrkiye, Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyi kararlar\u0131n\u0131 neden uygulamaktad\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyi, 5 daimi ve 2 y\u0131ll\u0131\u011f\u0131na BM Genel Kurulunca se\u00e7ilen 10 ge\u00e7ici \u00fcyeden olu\u015fmaktad\u0131r. 5 Daimi \u00dcye: Amerika Birle\u015fik Devletleri, \u00c7in, Rusya, \u0130ngiltere ve Fransa\u2019n\u0131n konsey kararlar\u0131n\u0131 veto hakk\u0131 vard\u0131r. T\u00fcrkiye de, 2009-2011 y\u0131llar\u0131 aras\u0131nda G\u00fcvenlik Konseyi&#8217;nin ge\u00e7ici \u00fcyesi olarak g\u00f6rev yapm\u0131\u015ft\u0131r. BM \u015eart\u0131n\u0131n VII. B\u00f6l\u00fcm\u00fc uyar\u0131nca BM G\u00fcvenlik Konseyi taraf\u0131ndan al\u0131nan kararlar t\u00fcm \u00fcye devletler a\u00e7\u0131s\u0131ndan uygulamaya konmalar\u0131 i\u00e7in ayr\u0131ca imzalama ve onaylama \u015fart\u0131 gerektirmeksizin BA\u011eLAYICI niteliktedir.<\/p>\n<p style=\"text-align: justify;\"><strong>6- Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin 1267 (1999), 1988(2011) ve 1989 (2011) say\u0131l\u0131 kararlar\u0131yla kimlerin malvarl\u0131klar\u0131, neden dondurulmaktad\u0131r?<\/strong><\/p>\n<p style=\"text-align: justify;\">Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin 1267 (1999) ve devam\u0131 niteli\u011findeki Kararlar\u0131, \u201cTaliban\u201d ve \u201cEl-Kaide\u201d taraf\u0131ndan d\u00fcnya genelinde ger\u00e7ekle\u015ftirilen ter\u00f6r sald\u0131r\u0131lar\u0131n\u0131n ard\u0131ndan bundan sonra ger\u00e7ekle\u015fmesi muhtemel ter\u00f6r sald\u0131r\u0131lar\u0131n\u0131 engelleyebilmek ve bu \u00f6rg\u00fctlenmelerin idamelerini \u00f6nlemek amac\u0131yla ilgili ki\u015fi ve kurulu\u015flar\u0131n mal varl\u0131klar\u0131n\u0131n dondurulmas\u0131, bu ki\u015filere seyahat yasa\u011f\u0131 getirilmesi, silah ambargosu uygulanmas\u0131 gibi yapt\u0131r\u0131mlar\u0131 i\u00e7ermektedir. Bu kararlar uyar\u0131nca, Usame Bin Ladin, Taliban ve El Kaide mensuplar\u0131 ile bunlarla ili\u015fkisi bulunan ki\u015fi ve gruplar hakk\u0131nda yapt\u0131r\u0131mlar\u0131n uygulanmas\u0131n\u0131 sa\u011flamak, bunlar\u0131 denetlemek ve konsolide liste olu\u015fturmakla g\u00f6revli bir \u201cYapt\u0131r\u0131m Komitesi\u201d komitesi kurulmu\u015ftur.<br \/>\nEl Kaide ve Taliban Yapt\u0131r\u0131mlar Komitesi, 2011 y\u0131l\u0131nda al\u0131nan 1988(2011) ve 1989(2011) say\u0131l\u0131 BMGK Kararlar\u0131 ile \u201cTaliban\u201d ve \u201cEl kaide\u201d olarak ikiye ayr\u0131lm\u0131\u015ft\u0131r. An\u0131lan \u00f6rg\u00fctlere y\u00f6nelik yapt\u0131r\u0131mlardan biri de ilgili listelerde yer alan ki\u015fi ve kurulu\u015flar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131d\u0131r. Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanunun yasala\u015fmas\u0131ndan \u00f6nceki s\u00fcre\u00e7te, (2001-2013) Bakanlar Kurulu Kararlar\u0131 ile an\u0131lan listelerde ad\u0131 ge\u00e7en ki\u015filerin T\u00fcrkiye\u2019deki malvarl\u0131klar\u0131 idari kararla dondurulmu\u015ftur. Bug\u00fcne kadar ilki 2001 y\u0131l\u0131nda olmak \u00fczere 14 adet Bakanlar Kurulu Karar\u0131 al\u0131narak kararlar\u0131n ekindeki listelerde yer alan ki\u015fi ve kurulu\u015flar\u0131n, T\u00fcrkiye\u2019deki malvarl\u0131klar\u0131 her t\u00fcrl\u00fc hak ve alacaklar\u0131 dondurulmu\u015ftur.<br \/>\n<strong><br \/>\n7- Yabanc\u0131 devletler neden \u00fclkemizden ter\u00f6r ile ba\u011flant\u0131s\u0131 olan ya da ter\u00f6r\u00fc finanse eden ki\u015filerin malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131n\u0131 talep edebilmektedir?<\/strong><\/p>\n<p style=\"text-align: justify;\">28.09.2011 tarihinde kabul edilen, 1373 (2001) say\u0131l\u0131 Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyi Karar\u0131nda; ter\u00f6rizmin finansman\u0131n\u0131n i\u00e7 hukukta a\u011f\u0131r cezay\u0131 gerektiren bir su\u00e7 olarak d\u00fczenlenmesi, ter\u00f6rist ve ter\u00f6r \u00f6rg\u00fct\u00fc \u00fcyelerine ait t\u00fcm mal varl\u0131klar\u0131n\u0131n ve ekonomik kaynaklar\u0131n\u0131n gecikmeksizin dondurulmas\u0131, \u00fcye \u00fclkelerin ter\u00f6rizmle m\u00fccadele i\u00e7in aralar\u0131nda yo\u011fun bir i\u015fbirli\u011fi ger\u00e7ekle\u015ftirmeleri, birbirlerinden ter\u00f6r ve ter\u00f6r\u00fcn finansman\u0131yla ba\u011flant\u0131l\u0131 oldu\u011funu tespit ettikleri ki\u015fi ve kurulu\u015flar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131n\u0131 talep edebilmeleri, ter\u00f6ristlere ve ter\u00f6r \u00f6rg\u00fctlerine, do\u011frudan veya dolayl\u0131 olarak mali kaynak yarat\u0131lmas\u0131n\u0131n engellenmesi hususlar\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p style=\"text-align: justify;\">Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin \u00fcye \u00fclkeler a\u00e7\u0131s\u0131ndan ba\u011flay\u0131c\u0131 nitelikte olan bu karar\u0131 kapsam\u0131nda yabanc\u0131 devletler, kendilerine kar\u015f\u0131 su\u00e7 i\u015fleyen ter\u00f6ristler, ter\u00f6r \u00f6rg\u00fct\u00fc \u00fcyeleri ya da bunlara finansal destek sa\u011flayan ki\u015filerin malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 i\u00e7in \u00fclkemizden talepte bulunabilmektedir. Ayn\u0131 karar kapsam\u0131nda T\u00fcrkiye de, m\u00fccadele etti\u011fi ter\u00f6r \u00f6rg\u00fct\u00fc \u00fcyeleri veya bunlara finansal destek sa\u011flayan ki\u015fi ve kurulu\u015flar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 i\u00e7in yabanc\u0131 devletlerden talepte bulunabilecektir.<\/p>\n<p style=\"text-align: justify;\"><strong>8- Kanun kapsam\u0131nda malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 nas\u0131l ger\u00e7ekle\u015fecektir?<\/strong><\/p>\n<p style=\"text-align: justify;\" align=\"justify\">Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin 1267 (1999) Kararlar\u0131 kapsam\u0131nda sadece \u201cTaliban\u201d ve \u201cEl-Kaide\u201d ile ba\u011flant\u0131l\u0131 oldu\u011fu gerek\u00e7esiyle listelenen ki\u015filere ili\u015fkin olarak \u00fclkemizde Bakanlar Kurulu karar\u0131 \u00e7\u0131kart\u0131lacakt\u0131r. Di\u011fer taraftan, yabanc\u0131 bir devlet taraf\u0131ndan \u00fclkemizden ki\u015fi, kurulu\u015f ve organizasyonlar\u0131n malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131n\u0131n talep edilmesi halinde, bu talep Kanun uyar\u0131nca olu\u015fturulan De\u011ferlendirme Komisyonunca de\u011ferlendirilerek Bakanlar Kurulu taraf\u0131ndan karara ba\u011flanabilecektir. Karar verilmeden \u00f6nce a\u015fa\u011f\u0131daki de\u011ferlendirmeler yap\u0131lacakt\u0131r.<\/p>\n<p style=\"text-align: justify;\">&#8211; Yap\u0131lacak de\u011ferlendirmede kar\u015f\u0131l\u0131kl\u0131l\u0131k ilkesi g\u00f6zetilir,<\/p>\n<p style=\"text-align: justify;\">&#8211; Karar verilebilmesi i\u00e7in yabanc\u0131 devlet taraf\u0131ndan taleple birlikte gerek\u00e7elerinin de g\u00f6nderilmesi gerekir,<\/p>\n<p style=\"text-align: justify;\">&#8211; Talebin yerine getirilmesi i\u00e7in, ilgili devletten teminat talep edilebilir,<\/p>\n<p style=\"text-align: justify;\">&#8211; Ayr\u0131ca malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 karar\u0131 verilmesi halinde talep eden devlet taraf\u0131ndan bir y\u0131l i\u00e7erisinde soru\u015fturma ba\u015flat\u0131lmamas\u0131 durumunda dondurma kararlar\u0131 kald\u0131r\u0131labilecektir.<\/p>\n<p style=\"text-align: justify;\">Bu hususlar d\u0131\u015f\u0131nda, De\u011ferlendirme Komisyonu, T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r eylemlerini ger\u00e7ekle\u015ftirdi\u011fi ya da ter\u00f6r\u00fc finanse etti\u011fi hususunda makul sebeplerin varl\u0131\u011f\u0131na istinaden ki\u015fi, kurulu\u015f veya organizasyonlar\u0131n; yabanc\u0131 \u00fclkelerde bulunan malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 talebiyle Bakanlar Kuruluna \u00f6neride bulunulmas\u0131na karar verebilir. De\u011ferlendirme Komisyonu, T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r eylemlerini ger\u00e7ekle\u015ftirdi\u011fi ya da ter\u00f6r finanse etti\u011fi hususunda makul sebepler bulunan ki\u015filerin T\u00fcrkiye\u2019de bulunan malvarl\u0131\u011f\u0131yla ba\u011flant\u0131l\u0131 olarak, ilgililer hakk\u0131nda 5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu uyar\u0131nca soru\u015fturma a\u00e7\u0131lmas\u0131 talebiyle su\u00e7 duyurusunda bulunulmas\u0131na karar verebilir.<\/p>\n<p style=\"text-align: justify;\">Buradan a\u00e7\u0131k\u00e7a g\u00f6r\u00fclece\u011fi \u00fczere T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin olarak Kanun ile yeni herhangi bir tedbir mekanizmas\u0131 getirilmemektedir. T\u00fcrkiye\u2019de ter\u00f6r\u00fcn finansman\u0131 su\u00e7unun i\u015flenmesi halinde bundan \u00f6nceki s\u00fcre\u00e7te oldu\u011fu gibi mevcut T\u00fcrk Ceza Kanunu ve Ceza Muhakemesi Kanunu h\u00fck\u00fcmlerinin uygulanmas\u0131na devam olunacakt\u0131r. Dolay\u0131s\u0131yla T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin olarak Bakanlar Kurulunun veya kanun h\u00fckm\u00fcne g\u00f6re olu\u015fturulan De\u011ferlendirme Komisyonunun herhangi bir dondurma yetkisi bulunmamaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><strong>9- Bu Kanuna g\u00f6re Bakanlar Kurulunun g\u00f6rev ve yetkileri nelerdir?<\/strong><\/p>\n<p style=\"text-align: justify;\">a)- Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin 1267 (1999), 1988 (2011) \u201cTaliban\u201d ve 1989 (2011) say\u0131l\u0131 \u201cEl-Kaide\u201d kararlar\u0131yla listelenen ki\u015fi, kurulu\u015f veya organizasyonlar\u0131n tasarrufunda bulunan malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131na karar vermek.<br \/>\nb)- Yabanc\u0131 bir devletin, ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin yabanc\u0131 \u00fclkede i\u015flenen ve T\u00fcrkiye\u2019de bulunan mal varl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 talebi \u00fczerine karar vermek.<br \/>\nc)-Yabanc\u0131 devletlerden, ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin mal varl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 talebinde bulunmak.<\/p>\n<p style=\"text-align: justify;\"><strong>10- Bu Kanun kapsam\u0131nda ihdas edilen De\u011ferlendirme Komisyonunun g\u00f6rev ve yetkileri nelerdir?<\/strong><\/p>\n<p style=\"text-align: justify;\" align=\"justify\">De\u011ferlendirme komisyonu;<\/p>\n<p style=\"text-align: justify;\">&#8211; Yabanc\u0131 bir devlet taraf\u0131ndan bir ki\u015fi, kurulu\u015f veya organizasyonun tasarrufunda olan ve T\u00fcrkiye\u2019de bulunan malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131na ili\u015fkin olarak iletilen talebi de\u011ferlendirir ve de\u011ferlendirme sonu\u00e7lar\u0131n\u0131 Bakanlar Kuruluna sunar.<\/p>\n<p style=\"text-align: justify;\">&#8211; T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin makul sebeplerin bulunmas\u0131 halinde, T\u00fcrkiye\u2019de bulunan malvarl\u0131\u011f\u0131 i\u00e7in ilgililer hakk\u0131nda 4\/12\/2004 tarihli ve 5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu uyar\u0131nca soru\u015fturma a\u00e7\u0131lmas\u0131 talebiyle Cumhuriyet Savc\u0131l\u0131\u011f\u0131na su\u00e7 duyurusunda bulunur.<\/p>\n<p style=\"text-align: justify;\">&#8211; T\u00fcrkiye\u2019de i\u015flenen ter\u00f6r\u00fcn finansman\u0131 su\u00e7una ili\u015fkin yabanc\u0131 \u00fclkelerde bulunan malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 talebiyle Bakanlar Kuruluna \u00f6neride bulunur.<\/p>\n<p style=\"text-align: justify;\"><strong>11- Ki\u015finin temel haklar\u0131ndan birisi olan \u201cm\u00fclkiyet hakk\u0131\u201dn\u0131n yarg\u0131lama yap\u0131lmaks\u0131z\u0131n idari bir i\u015flemle k\u0131s\u0131tlanmas\u0131 insan haklar\u0131na ve Anayasaya ayk\u0131r\u0131 de\u011fil midir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Uluslararas\u0131 standartlara g\u00f6re Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyi Kararlar\u0131n\u0131n, ter\u00f6r\u00fc finanse eden fon veya di\u011fer malvarl\u0131klar\u0131n\u0131n ka\u00e7\u0131r\u0131lmas\u0131n\u0131n ya da elden \u00e7\u0131kar\u0131lmas\u0131n\u0131n \u00f6nlenmesi amac\u0131yla gecikmeksizin uygulanmas\u0131 gerekmektedir. Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131n\u0131n ge\u00e7ici ve acil bir tedbir olmas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda, ter\u00f6rist fonlar\u0131n ve malvarl\u0131\u011f\u0131n\u0131n elden \u00e7\u0131kar\u0131lmas\u0131na f\u0131rsat verilmeyecek bir aciliyette idari bir mekanizma kurulmas\u0131 zarureti bulunmaktad\u0131r. Bu nedenle, ABD, Almanya, Fransa, Hollanda, \u0130ngiltere, \u0130spanya, \u0130svi\u00e7re, \u0130talya, Kanada, Rusya\u2019da oldu\u011fu gibi \u00dclkemizde de s\u00fcrecin h\u0131zl\u0131 bir \u015fekilde y\u00fcr\u00fct\u00fclmesini sa\u011flayacak idari bir mekanizma olu\u015fturulmu\u015ftur.<br \/>\nMalvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131n\u0131n idari bir kurula verilmesi Anayasal sistemimiz a\u00e7\u0131s\u0131ndan da bir uyumsuzluk ta\u015f\u0131mamaktad\u0131r. Anayasan\u0131n 35 inci maddesinde, herkesin m\u00fclkiyet hakk\u0131na sahip oldu\u011fu, ancak bu hakk\u0131n kamu yarar\u0131 amac\u0131yla kanunla s\u0131n\u0131rlanabilece\u011fi d\u00fczenlenmi\u015ftir. Buna g\u00f6re, idare taraf\u0131ndan kamu yarar\u0131 bulundu\u011fu durumlarda m\u00fclkiyet hakk\u0131na kanunla yap\u0131lan s\u0131n\u0131rlamalar me\u015fru g\u00f6r\u00fclmektedir. Nitekim, de\u011fi\u015fik kanunlarda idareye m\u00fclkiyet hakk\u0131n\u0131 s\u0131n\u0131rland\u0131rma yetkisi veren d\u00fczenlemeler yer almaktad\u0131r. Di\u011fer taraftan, Dan\u0131\u015ftay \u0130dari Dava Daireleri Kurulu, 22 \u015eubat 2007 tarihli karar\u0131ndaki, \u201cBirle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin, BM \u015eart\u0131n\u0131n VII. B\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde alaca\u011f\u0131 kararlar \u00fcye devletler y\u00f6n\u00fcnden ba\u011flay\u0131c\u0131 nitelik ta\u015f\u0131maktad\u0131r.<\/p>\n<p style=\"text-align: justify;\">\u00dcye \u00fclkelerin \u00fcstlendikleri bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yerine getirmek i\u00e7in i\u00e7 hukuklar\u0131nda ayr\u0131ca bir yasal d\u00fczenleme aranmas\u0131na gerek yoktur. \u00dcye \u00fclke olarak T\u00fcrkiye Cumhuriyeti H\u00fck\u00fcmetine, di\u011fer bir deyi\u015fle Bakanlar Kuruluna d\u00fc\u015fen g\u00f6rev, alaca\u011f\u0131 bir karar ile Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin, Antla\u015fman\u0131n VII. B\u00f6l\u00fcm\u00fc \u00e7er\u00e7evesinde alm\u0131\u015f oldu\u011fu zorlay\u0131c\u0131 \u00f6nlemleri T\u00fcrkiye Cumhuriyeti s\u0131n\u0131rlar\u0131 i\u00e7inde y\u00fcr\u00fcrl\u00fc\u011fe koymak ve uygulan\u0131r hale getirmektir. Dolay\u0131s\u0131yla, Birle\u015fmi\u015f Milletler Antla\u015fmas\u0131n\u0131n \u00fcye \u00fclkelere getirdi\u011fi bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirilmesi ve G\u00fcvenlik Konseyince belirlenen zorlay\u0131c\u0131 \u00f6nlemlerin uygulamaya konulmas\u0131 hususunda Bakanlar Kurulunun yetkili oldu\u011funun kabul\u00fc gerekmektedir.\u201d H\u00fckm\u00fc ile Bakanlar Kurulu taraf\u0131ndan verilen s\u00f6z konusu kararlar\u0131n Anayasaya ayk\u0131r\u0131 olmad\u0131\u011f\u0131n\u0131 belirlemi\u015ftir.<\/p>\n<p style=\"text-align: justify;\"><strong>12- Malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 ne anlama gelmektedir? Malvarl\u0131\u011f\u0131 dondurulan bir ki\u015fi hayat\u0131n\u0131 nas\u0131l idame ettirecektir?<\/strong><\/p>\n<p style=\"text-align: justify;\">Dondurulmas\u0131na karar verilen malvarl\u0131\u011f\u0131n\u0131n y\u00f6netimi, ilgili ger\u00e7ek veya t\u00fczel ki\u015fiye b\u0131rak\u0131lmaktad\u0131r ancak MASAK taraf\u0131ndan izin verilebilecek i\u015flemler d\u0131\u015f\u0131nda malvarl\u0131\u011f\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131, t\u00fcketilmesi, d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi, transferi, devir ve temlik edilmesi veya sair tasarruf i\u015flemleri yasaklanmaktad\u0131r. Dondurulan malvarl\u0131\u011f\u0131ndan \u00f6denmesi gereken vergi, resim, har\u00e7, kira, sosyal g\u00fcvenlik primi gibi kamu kurumu veya kamu kurumu niteli\u011findeki kurulu\u015flara yap\u0131lacak her t\u00fcrl\u00fc zorunlu \u00f6demeler, izin al\u0131nmaks\u0131z\u0131n ger\u00e7ekle\u015ftirilebilir. Malvarl\u0131\u011f\u0131 dondurulan ger\u00e7ek ki\u015finin ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu yak\u0131nlar\u0131n\u0131n asgari ge\u00e7imlerini sa\u011flamak veya ticari i\u015fletmeler ve di\u011fer t\u00fczel ki\u015filerin faaliyetlerine devam edebilmelerini temin etmek \u00fczere dondurulan malvarl\u0131\u011f\u0131 i\u00e7erisinden harcama yapabilmesine izin verilebilecektir.<br \/>\n<strong><br \/>\n13- Malvarl\u0131klar\u0131 dondurulanlar bu karara kar\u015f\u0131 ne yapabilirler?<\/strong><\/p>\n<p style=\"text-align: justify;\">Malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131na ili\u015fkin olarak Bakanlar Kurulu taraf\u0131ndan al\u0131nan kararlara kar\u015f\u0131, 2575 say\u0131l\u0131 Dan\u0131\u015ftay Kanunu ve 2577 say\u0131l\u0131 \u0130dari Yarg\u0131lama Usul\u00fc Kanunu \u00e7er\u00e7evesinde ba\u015fvuru ve dava a\u00e7ma hakk\u0131 mevcuttur. Ayr\u0131ca 1267 (1999) say\u0131l\u0131 \u201cTaliban\u201d ve \u201cEl-Kaide\u201dye ili\u015fkin BM G\u00fcvenlik Konseyi Kararlar\u0131 kapsam\u0131ndaki listelere kar\u015f\u0131 yap\u0131lacak itirazlar, MASAK taraf\u0131ndan D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 arac\u0131l\u0131\u011f\u0131yla BM G\u00fcvenlik Konseyine iletilecektir. \u0130tirazlar ombudsman mekanizmas\u0131 arac\u0131l\u0131yla de\u011ferlendirilip karara ba\u011flanacakt\u0131r.<br \/>\n<strong><br \/>\n14- Bu Kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc cezalar nelerdir?<\/strong><\/p>\n<p style=\"text-align: justify;\" align=\"justify\">Ter\u00f6r\u00fcn finansman\u0131 su\u00e7u bak\u0131m\u0131ndan;<\/p>\n<p style=\"text-align: justify;\">&#8211; Fiili daha a\u011f\u0131r cezay\u0131 gerektiren ba\u015fka bir su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde fail, be\u015f y\u0131ldan on y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p style=\"text-align: justify;\">&#8211; Su\u00e7un kamu g\u00f6revinin sa\u011flad\u0131\u011f\u0131 n\u00fcfuz k\u00f6t\u00fcye kullan\u0131lmak suretiyle i\u015flenmesi h\u00e2linde, verilecek ceza yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r.<\/p>\n<p style=\"text-align: justify;\">&#8211; Su\u00e7un bir t\u00fczel ki\u015finin faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi h\u00e2linde, bunlara \u00f6zg\u00fc g\u00fcvenlik tedbirlerine h\u00fckmolunur. Dondurma karar\u0131n\u0131n yerine getirilmesi bak\u0131m\u0131ndan;<\/p>\n<p style=\"text-align: justify;\">&#8211; Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131yla ilgili al\u0131nan karar\u0131n gere\u011fini yerine getirmeyen veya yerine getirmekte ihmal veya gecikme g\u00f6steren ki\u015filere, fiil daha a\u011f\u0131r bir cezay\u0131 gerektiren ba\u015fka bir su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde, alt\u0131 aydan iki y\u0131la kadar hapis veya adli para cezas\u0131 verilir.<\/p>\n<p style=\"text-align: justify;\">&#8211; Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131yla ilgili al\u0131nan karar\u0131n gere\u011fini yerine getirmeyen ki\u015finin, bir t\u00fczel ki\u015finin organ veya temsilcisi olmas\u0131 veya organ veya temsilcisi olmamakla birlikte, t\u00fczel ki\u015finin faaliyeti \u00e7er\u00e7evesinde g\u00f6rev \u00fcstlenmi\u015f bulunmas\u0131 h\u00e2linde ayr\u0131ca bu t\u00fczel ki\u015fiye onbin liradan y\u00fczbin liraya kadar idari para cezas\u0131 verilir.<\/p>\n<p style=\"text-align: justify;\"><strong>15- Bu Kanuna g\u00f6re MASAK\u2019\u0131n g\u00f6rev ve yetkileri nelerdir?<\/strong><\/p>\n<p style=\"text-align: justify;\">a)- Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 kararlar\u0131 iligili gerekli mali ara\u015ft\u0131rmay\u0131 yapmak ve ara\u015ft\u0131rma sonu\u00e7lar\u0131n\u0131 De\u011ferlendirme Komisyonuna sunmak.<\/p>\n<p style=\"text-align: justify;\">b)- Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 kararlar\u0131n\u0131n yerine getirilmesinden sorumlu olmak.<\/p>\n<p style=\"text-align: justify;\">c)- Nezdinde malvarl\u0131\u011f\u0131 bulunan ger\u00e7ek ve t\u00fczel ki\u015filer ile ilgili kamu kurum ve kurulu\u015flar\u0131na dondurma i\u015flemini ger\u00e7ekle\u015ftirmek i\u00e7in talepte bulunmak.<\/p>\n<p style=\"text-align: justify;\">d)- Dondurulan malvarl\u0131\u011f\u0131 \u00fczerinde, Kanunun 13\u2019\u00fcnc\u00fc maddesinin 2 ve 3\u2019\u00fcnc\u00fc f\u0131kralar\u0131nda belirtilen i\u015flemlerin yap\u0131lmas\u0131na izin vermek.<\/p>\n<p style=\"text-align: justify;\">e)- Malvarl\u0131\u011f\u0131n\u0131n dondurulmas\u0131 karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ili\u015fkin kararlar\u0131, dondurma karar\u0131n\u0131 yerine getiren ki\u015fi, kurum veya kurulu\u015flara bildirmek.<\/p>\n<p style=\"text-align: justify;\">f)- Nezdinde malvarl\u0131\u011f\u0131 bulunduran ki\u015fi ve kurulu\u015flar\u0131n dondurma karar\u0131na uygun hareket edip etmedi\u011fini ve dondurulan malvarl\u0131\u011f\u0131n\u0131n y\u00f6netiminin bu Kanun h\u00fck\u00fcmlerine uygun olarak yerine getirilip getirilmedi\u011fini denetlemek,<\/p>\n<p style=\"text-align: justify;\">g)- Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyi kararlar\u0131na kar\u015f\u0131 yap\u0131lacak ba\u015fvurular\u0131 D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 arac\u0131l\u0131\u011f\u0131yla Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyine iletilmesini sa\u011flamak.<\/p>\n<p style=\"text-align: justify;\">h)- De\u011ferlendirme Komisyonunun sekretarya hizmetlerini y\u00fcr\u00fctmek.<\/p>\n<p style=\"text-align: justify;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p style=\"text-align: justify;\">1- 18.07.2006 tarih ve 5532 say\u0131l\u0131 Kanunla de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">2- 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu, 21.03.2007 tarih ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 25 inci maddesi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun Ge\u00e7ici 1 inci Maddesinde; di\u011fer kanunlarda 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa yap\u0131lan at\u0131flar\u0131n, 5607 say\u0131l\u0131 Kanuna yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" style=\"text-align: center;\" align=\"left\" valign=\"top\"><strong><span style=\"color: #ff6600;\">ULUSLARARASI M\u00dcCADELE (TF) TER\u00d6R<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<div align=\"justify\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/uluslararasi-mucadele-tf\/80\">Birle\u015fmi\u015f Milletler &#8211; UN<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/dunya-bankasi-ve-uluslararasi-para-fonu-imf\/81\">D\u00fcnya Bankas\u0131 ve Uluslararas\u0131 Para Fonu IMF<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/avrupa-birligi-eu\/82\">Avrupa Birli\u011fi &#8211; EU<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/avrupa-konseyi\/83\">Avrupa Konseyi<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/oecd-mali-eylem-gorev-grubu-fatf\/84\">OECD &#8211; Mali Eylem G\u00f6rev Grubu &#8211; FATF<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/g-20\/85\">G 20<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong>B\u0130RLE\u015eM\u0130\u015e M\u0130LLETLER (BM) \u00c7ALI\u015eMALARI<\/strong><\/p>\n<p style=\"text-align: justify;\">Ter\u00f6rle m\u00fccadelenin ancak uluslararas\u0131 \u00e7aba ve kat\u0131l\u0131m sonucu ba\u015far\u0131ya ula\u015fabilece\u011finin fark\u0131na var\u0131lmas\u0131n\u0131n ard\u0131ndan BM b\u00fcnyesinde bu alanda \u00e7e\u015fitli protokol ve s\u00f6zle\u015fmeler haz\u0131rlanm\u0131\u015f ve \u00fclkelerin imzas\u0131na a\u00e7\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu s\u00f6zle\u015fmelerin d\u00fczenledikleri su\u00e7lar\u0131n bir\u00e7o\u011fu devletlerin i\u00e7 hukuklar\u0131nda esasen bu s\u00f6zle\u015fme ve protokollerin haz\u0131rlanmas\u0131ndan \u00f6nce de su\u00e7 olarak d\u00fczenlenmi\u015f bulunmakta idiler. Bundan dolay\u0131, s\u00f6zle\u015fmelerin as\u0131l \u00f6zelli\u011fi d\u00fczenledikleri su\u00e7lar\u0131 uluslararas\u0131 ter\u00f6r su\u00e7u olarak \u00f6ng\u00f6rmeleri ve bu su\u00e7larla ilgili olarak geni\u015f kapsaml\u0131 uluslar aras\u0131 i\u015fbirli\u011fi \u00f6ng\u00f6rmeleridir.<\/p>\n<p style=\"text-align: justify;\">BM\u0092nin b\u00fcnyesinde haz\u0131rlanan s\u00f6z konusu s\u00f6zle\u015fme ve protokoller \u015fu \u015fekilde s\u0131ralanabilir:<br \/>\n1- 16 Aral\u0131k 1970 tarihli U\u00e7aklar\u0131n Yasa D\u0131\u015f\u0131 Yollarla Ele Ge\u00e7irilmesi S\u00f6zle\u015fmesi<\/p>\n<p style=\"text-align: justify;\">2- 23 Eyl\u00fcl 1971 tarihli Sivil Havac\u0131l\u0131\u011f\u0131n G\u00fcvenli\u011fine Kar\u015f\u0131 Eylemlerin \u00d6nlenmesine Dair S\u00f6zle\u015fme<\/p>\n<p style=\"text-align: justify;\">3- 24 \u015eubat 1988 tarihli Sivil Havac\u0131l\u0131\u011f\u0131n G\u00fcvenli\u011fine Kar\u015f\u0131 Eylemlerin \u00d6nlenmesine Dair S\u00f6zle\u015fmeye ek olarak haz\u0131rlanan Uluslararas\u0131 Hizmet Veren Hava Alanlar\u0131nda Yasa D\u0131\u015f\u0131 \u015eiddet Eylemlerinin \u00d6nlenmesine Dair Protokol<\/p>\n<p style=\"text-align: justify;\">4- 14 Aral\u0131k 1973 tarihli Diplomatik Temsilcilikler Dahil, Uluslararas\u0131 Anlamda Korunan Ki\u015filere Kar\u015f\u0131 Su\u00e7lar\u0131n \u00d6nlenmesi ve Cezaland\u0131r\u0131lmas\u0131 S\u00f6zle\u015fmesi<\/p>\n<p style=\"text-align: justify;\">5- 17 Aral\u0131k 1979 tarihli Rehine Al\u0131nmas\u0131na Kar\u015f\u0131 uluslararas\u0131 S\u00f6zle\u015fme<\/p>\n<p style=\"text-align: justify;\">6- 3 Mart 1980 tarihli N\u00fckleer Materyallerin Fiziksel Korunmas\u0131na Dair S\u00f6zle\u015fme<\/p>\n<p style=\"text-align: justify;\">7- 10 Mart 1988 tarihli Deniz Yolculu\u011funun G\u00fcvenli\u011fine Kar\u015f\u0131 Yasa D\u0131\u015f\u0131 Eylemlerin \u00d6nlenmesine Dair S\u00f6zle\u015fme<\/p>\n<p style=\"text-align: justify;\">8- 10 Mart 1099 tarihli K\u0131ta Sahanl\u0131\u011f\u0131 \u00dczerine Yerle\u015ftirilmi\u015f Platformlar\u0131n G\u00fcvenli\u011fine Kar\u015f\u0131 Yasa D\u0131\u015f\u0131 Eylemlerin \u00d6nlenmesine Dair Protokol<\/p>\n<p style=\"text-align: justify;\">9- 15 Aral\u0131k 1997 tarihli Ter\u00f6rist Bombalamalar\u0131n \u00d6nlenmesine Dair S\u00f6zle\u015fme<\/p>\n<p style=\"text-align: justify;\">Yukar\u0131da say\u0131lan ve T\u00fcrkiye\u0092nin de imzalay\u0131p onaylam\u0131\u015f oldu\u011fu s\u00f6zle\u015fmelerin, ter\u00f6rle ve ter\u00f6r\u00fcn finansman\u0131 ile m\u00fccadelede yeterli ve etkin olamamalar\u0131 \u00fczerine \u00f6zellikle ter\u00f6r\u00fcn finanse edilmesi olgusunu da ele alacak bir s\u00f6zle\u015fme haz\u0131rlanmas\u0131 gere\u011fi \u00fczerinde duruldu ve netice itibariyle, 1999 y\u0131l\u0131nda yukar\u0131da s\u0131ralanan 9 s\u00f6zle\u015fme ve protokole ekinde yer veren BM Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Uluslararas\u0131 S\u00f6zle\u015fmesi haz\u0131rland\u0131.<\/p>\n<p style=\"text-align: justify;\">Ter\u00f6r\u00fcn finansman\u0131n\u0131 engellemek amac\u0131yla Fransa \u00f6nderli\u011finde yap\u0131lan \u00e7al\u0131\u015fmalar neticesinde, 9 Aral\u0131k 1999 tarihinde Birle\u015fmi\u015f Milletler nezdinde, \u0093Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Uluslararas\u0131 S\u00f6zle\u015fme\u0094 haz\u0131rlanm\u0131\u015f ve 10 Ocak 2000 tarihinde Devletlerin imzas\u0131na a\u00e7\u0131lm\u0131\u015ft\u0131r. S\u00f6zle\u015fmenin y\u00fcr\u00fcrl\u00fc\u011fe girmesi i\u00e7in 22 devletin S\u00f6zle\u015fmeyi onaylamas\u0131 zorunlulu\u011fu, bug\u00fcne kadar T\u00fcrkiye dahil bir\u00e7ok devletin s\u00f6zle\u015fmeyi onaylamas\u0131 ile kar\u015f\u0131lanm\u0131\u015f ve s\u00f6zle\u015fme y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmenin temel \u00f6zelli\u011fi ter\u00f6r\u00fcn finansman\u0131n\u0131 ayr\u0131 bir su\u00e7 olarak d\u00fczenlemesi ve ister yasa d\u0131\u015f\u0131 ister yasal kaynaklardan elde edilmi\u015f olsun ter\u00f6r\u00fcn finansman\u0131nda kullan\u0131lan veya kullan\u0131lacak ya da ter\u00f6r\u00fcn finansman\u0131ndan elde edilecek gelirlere el konulmas\u0131 h\u00fckm\u00fcn\u00fc getirmesidir. S\u00f6zle\u015fmenin 2. maddesi ile ter\u00f6r\u00fcn finansman\u0131ndan neyin anla\u015f\u0131laca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re, bir kimsenin s\u00f6zle\u015fmede belirtilen eylemlerde kullan\u0131lmak amac\u0131yla ya da k\u0131smen veya tamamen bu t\u00fcr eylemlerde kullan\u0131laca\u011f\u0131n\u0131 bilerek fonlar toplamas\u0131 ve sa\u011flamas\u0131 ter\u00f6r\u00fcn finansman\u0131 say\u0131l\u0131r. S\u00f6zle\u015fmede belirtilen eylemler ise \u015funlard\u0131r:<\/p>\n<p style=\"text-align: justify;\">Bir toplulu\u011fun g\u00f6z\u00fcn\u00fc korkutmak veya bir h\u00fck\u00fcmeti ya da uluslararas\u0131 kurulu\u015fu bir \u015fey yapmaya veya yapmamaya zorlamak i\u00e7in, sivil \u015fah\u0131slar\u0131n veya bir \u00e7arp\u0131\u015fmada (sava\u015fta) aktif g\u00f6rev almayan kimselerin \u00f6l\u00fcm\u00fcne veya a\u011f\u0131r yaralanmas\u0131na yol a\u00e7acak eylemler ile s\u00f6zle\u015fme ekinde yer alan s\u00f6zle\u015fme ve protokollere g\u00f6re su\u00e7 say\u0131lm\u0131\u015f olan eylemler.<\/p>\n<p style=\"text-align: justify;\">\u00d6zellikle \u00931\u0094 numaral\u0131 k\u0131s\u0131mda belirtilen tan\u0131mlama ter\u00f6re, bundan \u00f6nce yap\u0131lm\u0131\u015f bulunan S\u00f6zle\u015fmelerden \u00e7ok daha kapsaml\u0131 bir a\u00e7\u0131klama getirmi\u015ftir. Ve de S\u00f6zle\u015fmeye taraf Devletler, 2 ila 10 numaral\u0131 k\u0131s\u0131mda belirtilen S\u00f6zle\u015fme ve Protokollere taraf de\u011fillerse bunlara \u00e7ekince koyabilme hakk\u0131na sahip iken \u00931\u0094 numaral\u0131 k\u0131s\u0131mda say\u0131lan eylemlere \u00e7ekince koyamazlar.<\/p>\n<p style=\"text-align: justify;\">Yukar\u0131da yap\u0131lan a\u00e7\u0131klamalardan ak\u0131llara \u015fu soru gelebilir: \u0093Ter\u00f6r \u00f6rg\u00fct\u00fcne finans sa\u011flamak m\u0131; yoksa s\u00f6zle\u015fmelerle ter\u00f6rist eylemler olarak g\u00f6r\u00fclen belli somut fiilleri finanse etmek mi su\u00e7 say\u0131lm\u0131\u015ft\u0131r?\u0094 Bu sorunun cevab\u0131 tam anlam\u0131yla S\u00f6zle\u015fmenin uygulanmas\u0131 s\u0131ras\u0131nda verilecek olmakla birlikte gerek S\u00f6zle\u015fmenin amac\u0131 ve ba\u015fl\u0131\u011f\u0131ndan, gerekse S\u00f6zle\u015fmenin giri\u015f b\u00f6l\u00fcm\u00fc ve t\u00fcm metninden, ter\u00f6r\u00fc finanse etmek su\u00e7unun salt somut bir tak\u0131m aktiviteleri finanse etmek olmad\u0131\u011f\u0131, ayn\u0131 zamanda bu t\u00fcr y\u00f6ntemlere ba\u015f vuran ter\u00f6r \u00f6rg\u00fctlerine yap\u0131lan finansal yard\u0131mlar\u0131 da kapsad\u0131\u011f\u0131 sonucuna var\u0131labilir. Zira bu t\u00fcr eylemlerde bulunan bir \u00f6rg\u00fcte finansal yard\u0131mda bulunan bir \u015fah\u0131s, er ya da ge\u00e7, do\u011frudan veya dolayl\u0131 olarak verdi\u011fi paralar\u0131n ter\u00f6rist aktivitelerde kullan\u0131laca\u011f\u0131n\u0131 bilir ve g\u00f6ze al\u0131r. Ayr\u0131ca S\u00f6zle\u015fmede ter\u00f6r\u00fcn finansman\u0131 su\u00e7unun olu\u015fmas\u0131 i\u00e7in, bu paralar\u0131n ger\u00e7ekten yukar\u0131da say\u0131lan eylemlerde kullan\u0131lmas\u0131 \u015fart\u0131n\u0131n aranmamas\u0131 da; yukar\u0131daki g\u00f6r\u00fc\u015f\u00fc do\u011frular niteliktedir.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmenin 3&#8217;\u00fcnc\u00fc maddesinde, su\u00e7un tek bir devlette i\u015flenmesi, s\u00f6z konusu su\u00e7lu ve ma\u011fdurlar\u0131n o Devletin vatanda\u015f\u0131 olmas\u0131, s\u00f6z konusu su\u00e7lunun o Devletin s\u0131n\u0131rlar\u0131 i\u00e7erisinde bulunmas\u0131 ve ba\u015fka bir Devletin yarg\u0131lama yetkisinin bulunmamas\u0131 durumunda bu S\u00f6zle\u015fme h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131 belirtilmi\u015ftir. Bu h\u00fckm\u00fcn anlam\u0131, S\u00f6zle\u015fmenin birden \u00e7ok devleti ilgilendiren ter\u00f6r\u00fcn finansman\u0131 konusunda ba\u011flay\u0131c\u0131 oldu\u011fudur. Ancak yine ayn\u0131 maddede S\u00f6zle\u015fmenin 12 ila 18. maddelerinin, su\u00e7 tek bir devleti ilgilendirse dahi uygulama alan\u0131 bulabilece\u011fi belirtilmi\u015ftir. (12 ila 18.maddeler aras\u0131nda uluslararas\u0131 i\u015fbirli\u011fi ile ilgili h\u00fck\u00fcmler getirilmi\u015ftir.)<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fme, ter\u00f6r\u00fcn finansman\u0131n\u0131 su\u00e7 olarak d\u00fczenlemekle kalmam\u0131\u015f, ayn\u0131 zamanda bu su\u00e7un \u00f6n\u00fcne ge\u00e7ebilmek i\u00e7in bir tak\u0131m somut \u00f6nlemler getirmi\u015ftir. Bunlar\u0131n bir k\u0131sm\u0131 uluslararas\u0131 yard\u0131mla\u015fman\u0131n sa\u011flanmas\u0131 ama\u00e7l\u0131yken, bir k\u0131sm\u0131 ise ter\u00f6r\u00fc finanse eden kaynaklar\u0131 kurutmaya y\u00f6neliktir. \u015e\u00f6yle ki; S\u00f6zle\u015fmede uluslararas\u0131 yard\u0131mla\u015fman\u0131n sa\u011flanabilmesi i\u00e7in bir yandan taraf devletlerin, ter\u00f6r\u00fc finanse etme su\u00e7unu, politik, etik, etnik, dinsel veya benzer di\u011fer sebeplerle mazur g\u00f6remeyecekleri ve m\u00fcmk\u00fcn oldu\u011fu \u00f6l\u00e7\u00fcde birbirleriyle yard\u0131mla\u015facaklar\u0131 h\u00fckm\u00fc getirilmi\u015f, di\u011fer yandan ise, ter\u00f6r\u00fcn finansal kaynaklar\u0131n\u0131n kurutulabilmesi i\u00e7in taraf Devletlerin, ter\u00f6r\u00fcn finansman\u0131nda kullan\u0131lan veya kullan\u0131lmak \u00fczere haz\u0131rlanan paralar\u0131n belirlenmesine, tespitine ve ele ge\u00e7irilmesine y\u00f6nelik olarak, FATF\u0092nin 40 Tavsiye Kararlar\u0131nda oldu\u011fu gibi banka ve mali kurumlara kimlik tespiti yapma, isimsiz hesap a\u00e7mama, \u015f\u00fcpheli i\u015flem bildiriminde bulunma gibi y\u00fck\u00fcml\u00fcl\u00fckler getirmeleri ve para transfer eden kurumlar\u0131n ve nakit paran\u0131n s\u0131n\u0131rdan ge\u00e7i\u015finin denetlenmesi i\u00e7in d\u00fczenlemeler yapmalar\u0131 istenmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmenin 8&#8217;inci maddesinde taraf Devletlerin olay baz\u0131nda ele ge\u00e7irdikleri malvarl\u0131klar\u0131n\u0131n taraflar aras\u0131nda payla\u015f\u0131lmas\u0131n\u0131 d\u00fczenleyen ek S\u00f6zle\u015fmeler yapabilecekleri ve bu su\u00e7lardan zarar g\u00f6ren \u015fah\u0131slar\u0131n tazmini i\u00e7in bir fon olu\u015fturabilecekleri belirtilmi\u015ftir. Su\u00e7 ma\u011fdurlar\u0131n\u0131n zararlar\u0131n\u0131n tazminine y\u00f6nelik bir fon olu\u015fturulmas\u0131 fikri, daha \u00e7ok Anglosakson hukukunda uygulama alan\u0131 bulan \u0093Onar\u0131c\u0131 Ceza Hukuku Kuram\u0131\u0094n\u0131n bir yans\u0131mas\u0131d\u0131r (ayn\u0131 durumu Avrupa Konseyinin Yolsuzlu\u011fa Dair Medeni Hukuk S\u00f6zle\u015fmesinde de g\u00f6rebiliriz).<\/p>\n<p style=\"text-align: justify;\">S\u00f6zle\u015fmeye taraf devletin yarg\u0131lama yetkisi geni\u015f anlamda ele al\u0131nm\u0131\u015f ve su\u00e7un \u00f6z\u00fcnde mali, politik olmas\u0131n\u0131n su\u00e7lunun iadesine engel te\u015fkil etmeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r (Ancak yine S\u00f6zle\u015fmenin 15&#8217;inci maddesine g\u00f6re, taraf bir Devletin, kendisinden talepte bulunulan ki\u015finin iadesi ger\u00e7ekle\u015fti\u011fi takdirde, iade edilen ki\u015finin s\u0131rf s\u0131rf, \u0131rk\u0131, inan\u00e7lar\u0131, etnik k\u00f6keni veya politik d\u00fc\u015f\u00fcnceleri nedeniyle cezaland\u0131r\u0131laca\u011f\u0131 y\u00f6n\u00fcnde somut verileri varsa iade talebini reddedebilir). Bundan dolay\u0131 S\u00f6zle\u015fme uyar\u0131nca yabanc\u0131 bir devlette, ba\u015fka bir devletin aleyhine faaliyet g\u00f6steren ter\u00f6r \u00f6rg\u00fct\u00fcn\u00fc finanse eden ki\u015fiyi zarar g\u00f6ren devletin yarg\u0131lama hakk\u0131 vard\u0131r. E\u011fer bu \u015fah\u0131s ba\u015fka bir devlette ise, \u015fahs\u0131n bulundu\u011fu devletin makul nedenleri yoksa bu \u015fahs\u0131 iade etmesi, iade etmemek i\u00e7in makul nedenleri varsa (vatanda\u015fl\u0131k gibi) yarg\u0131lamas\u0131 ve finansmanda kullan\u0131lan malvarl\u0131\u011f\u0131na el koymas\u0131 gerekir. \u00c7\u00fcnk\u00fc S\u00f6zle\u015fme su\u00e7u uluslararas\u0131 anlamda ele alm\u0131\u015f, taraf Devletlere, kendilerine zarar vermeyen ter\u00f6rist aktiviteleri finanse eden hareketleri cezaland\u0131rmama konusunda inisiyatif tan\u0131mam\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\">Bu alanda yap\u0131lm\u0131\u015f di\u011fer uluslararas\u0131 \u00e7al\u0131\u015fmalar ise Birle\u015fmi\u015f Milletler G\u00fcvenlik Konseyinin \u00e7\u0131karm\u0131\u015f oldu\u011fu Kararlard\u0131r. BM G\u00fcvenlik Konseyi, ter\u00f6r\u00fcn \u00f6nlenmesine y\u00f6nelik olarak yay\u0131nlad\u0131\u011f\u0131 1267, 1269, 1333 say\u0131l\u0131 Kararlar\u0131n\u0131n ard\u0131ndan ter\u00f6rizmin yan\u0131 s\u0131ra ter\u00f6rizmin finansman\u0131n\u0131n da \u00f6nlenmesi ile uluslararas\u0131 alanda ter\u00f6rizmle etkin bir m\u00fccadelenin ger\u00e7ekle\u015ftirilebilece\u011fi g\u00f6r\u00fc\u015f\u00fcnden hareketle 1373 say\u0131l\u0131 Karar\u0131n\u0131 yay\u0131nlam\u0131\u015ft\u0131r. Bu Karar ile BMGK;<\/p>\n<p style=\"text-align: justify;\">a) Ter\u00f6rist eylemlerin finansman\u0131n\u0131n \u00f6nlemesine ve cezaland\u0131r\u0131lmas\u0131na;<\/p>\n<p style=\"text-align: justify;\">b) Hangi \u015fekilde olursa olsun, do\u011frudan ya da dolayl\u0131 olarak uyruklar\u0131 taraf\u0131ndan topraklar\u0131 \u00fczerinde ter\u00f6rist eylemleri i\u015flemek i\u00e7in veya bunlar\u0131n ter\u00f6rist eylemleri i\u015flemek i\u00e7in kullan\u0131laca\u011f\u0131 bilinerek kasten mal\u00ee kaynak temini ve toplanmas\u0131n\u0131n su\u00e7 haline getirilmesine;<\/p>\n<p style=\"text-align: justify;\">c) Ter\u00f6rist eylemlerde bulunmak su\u00e7unu i\u015fleyenlerin ya da i\u015flemeye kalk\u0131\u015fanlar\u0131n, bu nev\u0092i eylemleri kolayla\u015ft\u0131ran ya da onlara kat\u0131lanlar\u0131n, bu \u015fah\u0131slara ait veya bu \u015fah\u0131slar taraf\u0131ndan do\u011frudan ya da dolayl\u0131 olarak denetlenen kurulu\u015flar\u0131n ve an\u0131lan \u015fah\u0131s ya da kurulu\u015flar ad\u0131na veya bu \u015fah\u0131s ya da kurulu\u015flar\u0131n talimatlar\u0131 do\u011frultusunda hareket eden \u015fah\u0131s ya da kurulu\u015flar\u0131n, ve bu \u015fah\u0131slar ve kurulu\u015flarla ortak olan veya onlar taraf\u0131ndan do\u011frudan ya da dolayl\u0131 olarak kontrol edilen bu \u015fah\u0131slara ait mal varl\u0131klar\u0131ndan do\u011fan anapara da dahil olmak \u00fczere, anaparalar\u0131n\u0131n ve di\u011fer mal\u00ee varl\u0131klar\u0131n\u0131n ve ekonomik kaynaklar\u0131n\u0131n vakit ge\u00e7irmeksizin dondurulmas\u0131na;<\/p>\n<p style=\"text-align: justify;\">d) Topraklar\u0131 \u00fczerinde bulunan kendi uyruklar\u0131 veya b\u00fct\u00fcn ki\u015fi ve kurulu\u015flardan, do\u011frudan veya dolayl\u0131 olarak, ter\u00f6rist eylemlerde bulunmak su\u00e7unu i\u015fleyenlerin ya da i\u015flemeye kalk\u0131\u015fanlar\u0131n , bu nev\u0092i eylemleri kolayla\u015ft\u0131ran ya da onlara kat\u0131lanlar\u0131n, bu \u015fah\u0131slara ait ya da do\u011frudan veya dolayl\u0131 olarak bunlar taraf\u0131ndan kontrol edilen kurulu\u015flar\u0131n ve bu \u015fah\u0131slar\u0131n ad\u0131na ya da talimatlar\u0131 do\u011frultusunda hareket eden \u015fah\u0131s ya da kurulu\u015flara anapara katmalar\u0131n\u0131n, mal\u00ee katk\u0131da veya ekonomik kaynak veya mal\u00ee ya da buna ba\u011fl\u0131 di\u011fer hizmette bulunma ve sa\u011flamalar\u0131n\u0131n yasaklanmas\u0131na; karar vermi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">Ayr\u0131ca 1373 say\u0131l\u0131 Karar ile devletlerin;<\/p>\n<div align=\"justify\">\n<ul>\n<li style=\"text-align: justify;\">Su\u00e7 soru\u015fturmalar\u0131 ve di\u011fer usul\u00ee muameleler s\u0131ras\u0131nda en geni\u015f \u015fekilde kar\u015f\u0131l\u0131kl\u0131 yard\u0131mla\u015fmaya kat\u0131lmalar\u0131na;<\/li>\n<li style=\"text-align: justify;\"><\/li>\n<li style=\"text-align: justify;\">S\u0131n\u0131rlarda etkili denetimler icra ederek ter\u00f6ristlerin ve ter\u00f6rist gruplar\u0131n hareketlerini ve kimlik c\u00fczdanlar\u0131 ve seyahat belgeleri verilirken denetlemelerine ve kimlik c\u00fczdanlar\u0131n\u0131n ve seyahat belgelerinin taklit edilmesini ya da hileli kullan\u0131m\u0131n\u0131 engellemelerine y\u00f6nelik h\u00fck\u00fcmler getirilmi\u015f ve uluslararas\u0131 ve ulusal hukuka uygun olarak bilgilerin de\u011fi\u015fimini ve idar\u00ee ve adl\u00ee temelde ter\u00f6rist eylemlerin \u00f6nlenmesi amac\u0131yla i\u015fbirli\u011fine gidilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<\/ul>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<blockquote><p><strong><span style=\"color: #0000ff;\">T\u00fcrk CEZA KANUNU Madde 282 &#8211;<\/span> <\/strong>(1) (De\u011fi\u015fik f\u0131kra: 26\/06\/2009-5918 S.K.\/5.mad) Alt s\u0131n\u0131r\u0131 alt\u0131 ay veya daha fazla hapis cezas\u0131n\u0131 gerektiren bir su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini, yurt d\u0131\u015f\u0131na \u00e7\u0131karan veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek veya me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla, \u00e7e\u015fitli i\u015flemlere t\u00e2bi tutan ki\u015fi, \u00fc\u00e7 y\u0131ldan yedi y\u0131la kadar hapis ve yirmibin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(2) (Ek f\u0131kra: 26\/06\/2009-5918 S.K.\/5.mad) Birinci f\u0131kradaki su\u00e7un i\u015flenmesine i\u015ftirak etmeksizin, bu su\u00e7un konusunu olu\u015fturan malvarl\u0131\u011f\u0131 de\u011ferini, bu \u00f6zelli\u011fini bilerek sat\u0131n alan, kabul eden, bulunduran veya kullanan ki\u015fi iki y\u0131ldan be\u015f y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(3) Bu su\u00e7un, kamu g\u00f6revlisi taraf\u0131ndan veya belli bir meslek sahibi ki\u015fi taraf\u0131ndan bu mesle\u011fin icras\u0131 s\u0131ras\u0131nda i\u015flenmesi h\u00e2linde, verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r.<\/p>\n<p>(4) Bu su\u00e7un, su\u00e7 i\u015flemek i\u00e7in te\u015fkil edilmi\u015f bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi h\u00e2linde, verilecek ceza bir kat art\u0131r\u0131l\u0131r.<\/p>\n<p>(5) Bu su\u00e7un i\u015flenmesi dolay\u0131s\u0131yla t\u00fczel ki\u015filer hakk\u0131nda bunlara \u00f6zg\u00fc g\u00fcvenlik tedbirlerine h\u00fckmolunur.<\/p>\n<p>(6) Bu su\u00e7 nedeniyle kovu\u015fturma ba\u015flamadan \u00f6nce su\u00e7 konusu malvarl\u0131\u011f\u0131 de\u011ferlerinin ele ge\u00e7irilmesini sa\u011flayan veya bulundu\u011fu yeri yetkili makamlara haber vererek ele ge\u00e7irilmesini kolayla\u015ft\u0131ran ki\u015fi hakk\u0131nda bu maddede tan\u0131mlanan su\u00e7 nedeniyle cezaya h\u00fckmolunmaz.<\/p><\/blockquote>\n<\/div>\n<blockquote>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\"><span style=\"color: #0000ff;\"><strong>MADDE GEREK\u00c7ES\u0130 :<\/strong><\/span><\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\">\n<p><span style=\"color: #800000;\"><strong>MADDE 282.\u2013<\/strong> <\/span><em>Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerine me\u015fruiyet g\u00f6r\u00fcnt\u00fcs\u00fc verilerek ekonomik sisteme sokulmas\u0131, su\u00e7 i\u015flemenin kazan\u00e7 elde etme a\u00e7\u0131s\u0131ndan cazip bir yol olarak g\u00f6r\u00fclmesine neden olmaktad\u0131r. <\/em><\/p>\n<p><em>Su\u00e7 i\u015flemek suretiyle veya dolay\u0131s\u0131yla elde edilmi\u015f olan ekonomik de\u011ferlerin me\u015fruiyet g\u00f6r\u00fcnt\u00fcs\u00fc kazand\u0131r\u0131larak ekonomik sisteme sokulmas\u0131, ayn\u0131 zamanda su\u00e7 delillerinin de\u011fi\u015ftirilmesi, gizlenmesi ve dolay\u0131s\u0131yla, su\u00e7lunun kayr\u0131lmas\u0131 sonucunu do\u011furmaktad\u0131r. <\/em><\/p>\n<p><em>Bu d\u00fc\u015f\u00fcncelerle, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin, yurt d\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131, ayr\u0131 bir su\u00e7 olarak tan\u0131mlanm\u0131\u015ft\u0131r. <\/em><\/p>\n<p><em>Bu su\u00e7un konusunu su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferleri olu\u015fturmaktad\u0131r. Bu malvarl\u0131\u011f\u0131 de\u011ferlerinin elde edildi\u011fi su\u00e7un t\u00fcr\u00fc veya mahiyeti \u00f6nemli de\u011fildir. \u00d6nemli olan, bu su\u00e7un konusunu olu\u015fturan ekonomik de\u011ferlerin, ba\u015fka bir su\u00e7un i\u015flenmesi suretiyle veya dolay\u0131s\u0131yla elde edilmi\u015f olmas\u0131d\u0131r.<\/em><\/p>\n<p><em>S\u00f6z konusu su\u00e7, se\u00e7imlik hareketli bir su\u00e7 olarak tan\u0131mlanm\u0131\u015ft\u0131r. Birinci se\u00e7imlik hareket, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin yurt d\u0131\u015f\u0131na transfer edilmesidir. Bu se\u00e7imlik hareketin ger\u00e7ekle\u015ftirili\u015fi s\u0131ras\u0131nda, yurt d\u0131\u015f\u0131na transfer edilen malvarl\u0131\u011f\u0131 de\u011ferlerinin su\u00e7tan elde edilmi\u015f oldu\u011funun bilinmesi gerekir. Ba\u015fka bir deyi\u015fle, bu se\u00e7imlik hareket a\u00e7\u0131s\u0131ndan kast\u0131n varl\u0131\u011f\u0131 yeterlidir.<\/em><\/p>\n<p><em>\u0130kinci se\u00e7imlik hareket ise, serbest hareket olarak belirlenmi\u015ftir. Bu hareketler a\u00e7\u0131s\u0131ndan \u00f6nemli olan, bunlar\u0131n ger\u00e7ekle\u015ftirili\u015fi s\u0131ras\u0131nda g\u00fcd\u00fclen ama\u00e7t\u0131r. Ba\u015fka bir deyi\u015fle, su\u00e7tan elde edilen malvarl\u0131\u011f\u0131 de\u011ferlerinin, gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 gerekir. Bu i\u015flemler, de\u011fi\u015fik \u015fekillerde ger\u00e7ekle\u015febilir. \u00d6rne\u011fin, yurt d\u0131\u015f\u0131nda i\u015flenmi\u015f olan bir su\u00e7tan kaynaklanan gelirin, me\u015fru yolla elde edilmi\u015f bir para g\u00f6r\u00fcnt\u00fcs\u00fcyle yabanc\u0131 sermayeyi te\u015fvik mevzuat\u0131 \u00e7er\u00e7evesinde \u00fclkeye sokulmas\u0131 h\u00e2linde de bu su\u00e7un olu\u015ftu\u011funu kabul etmek gerekir. <\/em><\/p>\n<\/div>\n<\/blockquote>\n<div class=\"content\" align=\"justify\">\n<blockquote><p><em>Maddenin ikinci f\u0131kras\u0131nda bu su\u00e7un daha a\u011f\u0131r cezay\u0131 gerektiren nitelikli h\u00e2li d\u00fczenlenmi\u015ftir. Buna g\u00f6re, s\u00f6z konusu su\u00e7un kamu g\u00f6revlisi taraf\u0131ndan g\u00f6revini yaparken ve g\u00f6revinin sa\u011flad\u0131\u011f\u0131 kolayl\u0131ktan yararlanarak ya da belli bir meslek sahibi ki\u015fi taraf\u0131ndan mesle\u011finin icras\u0131 s\u0131ras\u0131nda ve sa\u011flad\u0131\u011f\u0131 kolayl\u0131ktan yararlanarak i\u015flenmesi h\u00e2linde, ceza art\u0131r\u0131lacakt\u0131r. <\/em><em>\u00dc\u00e7\u00fcnc\u00fc f\u0131krada, bu su\u00e7un, su\u00e7 i\u015flemek i\u00e7in te\u015fkil edilmi\u015f bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi h\u00e2linde, verilecek cezan\u0131n belli oranda art\u0131\u00acr\u0131l\u00acmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak, belirtilmelidir ki, bu su\u00e7tan dolay\u0131 verilecek art\u0131r\u0131lm\u0131\u015f ceza, \u00f6rg\u00fct kurmak, y\u00f6netmek veya \u00f6rg\u00fcte \u00fcye olmak su\u00e7undan dolay\u0131 ayr\u0131ca cezaland\u0131r\u0131lmaya engel te\u015fkil etmemektedir. <\/em><\/p>\n<p><em>D\u00f6rd\u00fcnc\u00fc f\u0131kraya g\u00f6re, bu su\u00e7un i\u015flenmesi dolay\u0131s\u0131yla t\u00fczel ki\u015filer hakk\u0131nda bunlara \u00f6zg\u00fc g\u00fcvenlik tedbirlerine h\u00fckmolunacakt\u0131r. <\/em><\/p>\n<p><em>Maddenin be\u015finci f\u0131kras\u0131nda bu su\u00e7la ilgili etkin pi\u015fmanl\u0131k h\u00fckm\u00fcne yer verilmi\u015ftir. Buna g\u00f6re, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini gizleme nedeniyle kovu\u015fturma ba\u015flamadan \u00f6nce, bu malvarl\u0131\u011f\u0131 de\u011ferlerinin ele ge\u00e7irilmesini sa\u011flayan veya bulundu\u011fu yeri yetkili makamlara haber vererek ele ge\u00e7irilmesini kolayla\u015ft\u0131ran ki\u015fi hakk\u0131nda bu su\u00e7 nedeniyle cezaya h\u00fckmolunmayacakt\u0131r.<\/em><\/p><\/blockquote>\n<\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\">\n<p><span style=\"color: #ff6600;\"><strong>7. Ceza Dairesi 2009\/15629 E., 2010\/17189 K.<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><em><strong>KARA PARA AKLAMA <\/strong><\/em><\/span><br \/>\n<span style=\"color: #008000;\"><em><strong>\u00d6NC\u00dcL SU\u00c7 <\/strong><\/em><\/span><br \/>\n<span style=\"color: #008000;\"><em><strong>SU\u00c7TAN KAYNAKLANAN MALVARLI\u011eI DE\u011eERLER\u0130N\u0130 AKLAMA <\/strong><\/em><\/span><\/p>\n<p>Yerel mahkemece verilen h\u00fck\u00fcm temyiz edilmekle; ba\u015fvurunun nitelik, ceza t\u00fcr\u00fc, s\u00fcresi ve su\u00e7 tarihine g\u00f6re dosya okunduktan sonra T\u00fcrk Milleti ad\u0131na gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc;<\/p>\n<p>I- Kat\u0131lanlar vekillerinin san\u0131k \u015eeyma&#8217;ya y\u00f6nelik temyizlerine g\u00f6re yap\u0131lan incelemede;<\/p>\n<p>San\u0131\u011f\u0131n sorgusu 26.03.2003 tarihinde yap\u0131ld\u0131\u011f\u0131ndan tebli\u011fnamedeki zamana\u015f\u0131m\u0131 d\u00fc\u015f\u00fcncesine i\u015ftirak edilmemi\u015ftir.<\/p>\n<p>Yap\u0131lan duru\u015fmaya, toplanan ve karar yerinde a\u00e7\u0131klanan delillere, g\u00f6sterilen gerek\u00e7eye ve takdire g\u00f6re, kat\u0131lanlar vekillerinin yerinde g\u00f6r\u00fclmeyen temyiz itirazlar\u0131n\u0131n reddiyle, san\u0131\u011f\u0131n beraatine ili\u015fkin h\u00fckm\u00fcn (ONANMASINA),<\/p>\n<p>II- Kat\u0131lanlar vekillerinin san\u0131klar Erkan, Buket, Tufan, Top\u00e7u, Cabbar, Solmaz, Y\u0131lmaz, Ali, G\u00fclsen, Ya\u015far, Sat\u0131lm\u0131\u015f ve G\u00fcnal&#8217;a y\u00f6nelen temyizlerine<\/p>\n<p>gelince;<\/p>\n<p>Zamana\u015f\u0131m\u0131n\u0131 kesen son i\u015flem olan, san\u0131klar Erkan, Tufan, Top\u00e7u ve Solmaz&#8217;\u0131n sorgular\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 25.01.2000, Cabbar&#8217;\u0131n sorgusunun yap\u0131ld\u0131\u011f\u0131 12.04.2000 ve Y\u0131lmaz&#8217;\u0131n sorgusunun yap\u0131ld\u0131\u011f\u0131 31.05.2000 tarihleri itibariyle h\u00fck\u00fcm tarihinde, 5237 say\u0131l\u0131 TCK.nun 66\/1-e maddesinde \u00f6ng\u00f6r\u00fclen zamana\u015f\u0131m\u0131 s\u00fcresinin dolmu\u015f bulundu\u011fu g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131 yasaya ayk\u0131r\u0131 ve zamana\u015f\u0131m\u0131n\u0131 kesen son i\u015flem olan, san\u0131klar G\u00fclsen, Buket ve G\u00fcnal&#8217;\u0131n sorgular\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 08.08.2002, Ali, Ya\u015far ve Sat\u0131lm\u0131\u015f&#8217;\u0131n sorgular\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 06.09.2002 tarihleri itibariyle temyiz inceleme g\u00fcn\u00fcnde, 5237 say\u0131l\u0131 TCK.nun 66\/1-e maddesinde \u00f6ng\u00f6r\u00fclen zamana\u015f\u0131m\u0131 s\u00fcresi doldu\u011fundan h\u00fckm\u00fcn istem gibi (BOZULMASINA), an\u0131lan madde uyar\u0131nca san\u0131klar hakk\u0131ndaki kamu davas\u0131n\u0131n zamana\u015f\u0131m\u0131 nedeniyle (ORTADAN KALDIRIL-MASINA),<\/p>\n<p>III- San\u0131k Cihan, san\u0131k Tuncay ve m\u00fcdafiinin temyizleri ile, kat\u0131lanlar vekillerinin bu san\u0131klara y\u00f6nelen temyizleri, Ya\u015far, Song\u00fcl, Erkan, Tufan, Top\u00e7u, Solmaz, Cabbar, Y\u0131lmaz, R\u00fcyam, Kader, Zeynep, Merve, Zehra, C&#8230; Ltd. \u015eti. ve A&#8230; A.\u015e. vekillerinin de malen sorumlu s\u0131fat\u0131yla temyizlerine g\u00f6re ve h\u00fckm\u00f6lunan cezan\u0131n niteli\u011fi ve miktar\u0131na g\u00f6re san\u0131k Tuncay m\u00fcdafiinin duru\u015fma iste\u011finin reddine karar verilerek yap\u0131lan incelemede;<\/p>\n<p>1- T\u00fcm dosya kapsam\u0131na g\u00f6re, san\u0131klardan Tuncay taraf\u0131ndan temsil edilen K&#8230; Ltd. \u015eti.nin san\u0131k Cihan&#8217;\u0131n da kat\u0131l\u0131m\u0131yla Hindistan Devletine ait NFL firmas\u0131n\u0131n a\u00e7t\u0131\u011f\u0131 ihaleye kat\u0131larak, Hindistan \u0130nterpol\u00fcn\u00fcn yaz\u0131s\u0131na g\u00f6re doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet verme ve evrakta sahtecilik su\u00e7lar\u0131n\u0131n i\u015flenmesi suretiyle ihaleyi kazanmas\u0131 sonucu s\u00f6zle\u015fme bedelinin 29.11.1995 tarihinde \u0130svi\u00e7re&#8217;deki san\u0131klara ait banka hesaplar\u0131na transfer edildi\u011fi, bu hesaplardan da 30.11.1995-01.08.1997 tarihleri aras\u0131nda muhtelif \u00fclkeler ve T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transferler yap\u0131ld\u0131\u011f\u0131 ve bu tarihler ile sonras\u0131nda paran\u0131n \u00e7e\u015fitli i\u015flemlere tabi tutuldu\u011fu anla\u015f\u0131lm\u0131\u015f olup, \u00f6ncelikle bu eylemlerin 4208 say\u0131l\u0131 Yasa kapsam\u0131nda karapara aklama su\u00e7unu olu\u015fturup olu\u015fturmayaca\u011f\u0131n\u0131n irdelenmesi gerekmektedir.<\/p>\n<p>4208 say\u0131l\u0131 Yasa uyar\u0131nca karapara aklama su\u00e7unun olu\u015fabilmesi i\u00e7in, an\u0131lan yasan\u0131n 2\/a madde f\u0131kras\u0131nda say\u0131lan ve \u00f6nc\u00fcl su\u00e7 olarak nitelendirilen fillerin i\u015flenmesi suretiyle elde edilen paran\u0131n, elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 gerekmektedir.<\/p>\n<p>Bu durumda \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi, sonucu elde edilen karapara su\u00e7un unsurunu olu\u015fturmaktad\u0131r.<\/p>\n<p>Su\u00e7tan elde edilen menfaatleri karapara aklama su\u00e7unun unsuru olma haline getiren 4208 say\u0131l\u0131 Yasad\u0131r. 765 say\u0131l\u0131 TCK.nun 2. maddesindeki (5237 say\u0131l\u0131 TCK.nun 7. maddesi) &#8220;i\u015flendi\u011fi zaman\u0131n kanununa g\u00f6re c\u00fcr\u00fcm veya kabahat say\u0131lmayan fiilden dolay\u0131 kimseye ceza verilemez&#8221; h\u00fckm\u00fc kar\u015f\u0131s\u0131nda, 4208 say\u0131l\u0131 Yasa geriye y\u00fcr\u00fct\u00fclerek \u00f6nc\u00fcl su\u00e7 tan\u0131m\u0131n\u0131n bulunmad\u0131\u011f\u0131 tarihte i\u015flenen fiillere bu nitelikler kazand\u0131r\u0131lamaz. Bir ba\u015fka anlat\u0131mla at\u0131l\u0131 su\u00e7lar\u0131n 4208 say\u0131l\u0131 Yasadan \u00f6nce i\u015flenmi\u015f olmalan nedeniyle bu su\u00e7lar \u00f6nc\u00fcl su\u00e7 olarak tan\u0131mlanamayaca\u011f\u0131ndan elde edilen paran\u0131n karapara olarak nitelendirilmesi olanakl\u0131 bulunmamaktad\u0131r.<\/p>\n<p>4208 say\u0131l\u0131 Yasa kapsam\u0131nda aklama su\u00e7unun unsurunu olu\u015fturan karapara ancak bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi halinde bu niteli\u011fi ta\u015f\u0131yacakt\u0131r.<\/p>\n<p>\u0130\u015flendi\u011fi \u00f6ne s\u00fcr\u00fclen su\u00e7lardan elde edilen para 29.11.1995 tarihinde san\u0131klar\u0131n banka hesaplar\u0131na yat\u0131r\u0131lm\u0131\u015f, 4208 say\u0131l\u0131 Yasa ise bu su\u00e7lar\u0131n tamamlanmas\u0131ndan sonra 19.11.1996 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>A\u00e7\u0131klanan nedenlerle;<\/p>\n<p>San\u0131klara at\u0131l\u0131 karapara aklama su\u00e7unun ve mahkemece san\u0131klar lehine oldu\u011fu kabul edilen 5237 say\u0131l\u0131 TCK.nun 282. maddesindeki su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7unun unsurlar\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131 g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131.<\/p>\n<p>2- Kabule g\u00f6re de;<\/p>\n<p>San\u0131klar\u0131n i\u015fledi\u011fi \u00f6ne s\u00fcr\u00fclen ve \u00f6nc\u00fcl su\u00e7 olduklar\u0131 kabul edilen fiiller nedeniyle Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Karapara aklama su\u00e7undan a\u00e7\u0131lan kamu davas\u0131nda, unsur olan \u00f6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin bu su\u00e7 y\u00f6n\u00fcnden yarg\u0131lama faaliyetinde bulunmayan hakim taraf\u0131ndan \u00e7\u00f6z\u00fcm\u00fc yani nisbi muhakeme ancak \u00f6nc\u00fcl su\u00e7un yarg\u0131lama yap\u0131larak kan\u0131tlanmas\u0131na olanak bulunmayan san\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc, zamana\u015f\u0131m\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 ve benzeri hallerle s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n<p>San\u0131klar hakk\u0131nda Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011funa g\u00f6re, \u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nisbi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi de g\u00f6zetilerek, Hindistan&#8217;daki yarg\u0131lama sonucunda verilmi\u015f ve kesinle\u015fmi\u015f bir karar varsa getirtilip incelenerek sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekirken, eksik soru\u015fturma sonucu yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131,<\/p>\n<p>Yasaya ayk\u0131r\u0131, san\u0131k Cihan, san\u0131k Tuncay ve m\u00fcdafiinin temyizleri ile, kat\u0131lanlar vekillerinin bu san\u0131klara y\u00f6nelen temyizleri, Ya\u015far, Song\u00fcl, Erkan, Tufan, Top\u00e7u, Solmaz, Cabbar, Y\u0131lmaz, R\u00fcyam, Kader, Zeynep, Merve, Zehra, C&#8230; Ltd. \u015eti. ve A&#8230; A.\u015e. vekillerinin de malen sorumlu s\u0131fat\u0131yla temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fcld\u00fc\u011f\u00fcnden 5320 say\u0131l\u0131 Yasan\u0131n 8\/1. maddesi gere\u011fince y\u00fcr\u00fcrl\u00fckte bulunan 1412 say\u0131l\u0131 CMUK.nun 321. maddesi uyar\u0131nca h\u00fckm\u00fcn istem gibi (BOZULMASINA), 29.12.2010 g\u00fcn\u00fcnde oybirli\u011fiyle karar verildi.<\/p>\n<\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" style=\"text-align: center;\" align=\"justify\"><span style=\"color: #ff6600;\"><strong>YARGITAY 9. Ceza Dairesi<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Esas: 2012\/9341 <\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Karar : 2013\/8885<\/strong><\/span><\/div>\n<div class=\"content\" style=\"text-align: center;\" align=\"justify\"><span style=\"color: #008000;\"><em><strong>SU\u00c7TAN KAYNAKLANAN MAL VARLI\u011eI DE\u011eERLER\u0130N\u0130 AKLAMA<\/strong><\/em><\/span><br \/>\n<span style=\"color: #008000;\"><em><strong>KARA PARA AKLAMA SU\u00c7U<\/strong><\/em><\/span><br \/>\n<span style=\"color: #008000;\"><em><strong>KAZAN\u00c7 M\u00dcSADERES\u0130<\/strong><\/em><\/span><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\">Dosya incelenerek gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:San\u0131klara at\u0131l\u0131 su\u00e7la korunan hukuki yarar da nazara al\u0131nd\u0131\u011f\u0131nda; su\u00e7tan do\u011frudan do\u011fruya zarar g\u00f6rmeyen ve bu nedenle de davaya kat\u0131lma hakk\u0131 bulunmayan Maliye Bakanl\u0131\u011f\u0131 Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n davaya kat\u0131lmas\u0131na ili\u015fkin verilen karar hukuki de\u011ferden yoksun olup, h\u00fckm\u00fc temyiz yetkisi vermeyece\u011finden, hazine vekilinin temyiz talebinin an\u0131lan Kanunun 317. maddesi gere\u011fince REDD\u0130NE,San\u0131klar B&#8230; ve \u00d6&#8230; ile san\u0131k O&#8230; m\u00fcdafiinin temyizine gelince;a- \u0130ddia ve kabule g\u00f6re dava konusu mal varl\u0131\u011f\u0131 de\u011ferinin hangi \u00f6nc\u00fcl su\u00e7tan kaynakland\u0131\u011f\u0131 ve gayr\u0131 me\u015fru kayna\u011f\u0131n\u0131 gizleyerek me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla hangi i\u015fleme tabi tutuldu\u011fu g\u00f6sterilip tart\u0131\u015f\u0131lmadan yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131,b- Kabul ve uygulamaya g\u00f6re de;Su\u00e7un i\u015flenmesi ile elde edilen veya su\u00e7un konusunu olu\u015fturan ya da su\u00e7un i\u015flenmesinden sa\u011flanan maddi menfaatlerin TCK&#8217;n\u0131n 55. maddesi uyar\u0131nca m\u00fcsadere konusu olaca\u011f\u0131da g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131,Kanuna ayk\u0131r\u0131, san\u0131klar &#8230; m\u00fcdafiinin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan h\u00fck\u00fcmlerin bu sebepten dolay\u0131 BOZULMASINA, 10.06.2013 tarihinde oybirli\u011fiyle karar verildi.<\/div>\n<div align=\"justify\"><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><strong style=\"color: #ff6600;\">&#8220;\u0130\u00e7tihat Metni&#8221;<\/strong><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\">\n<div id=\"postdiv60450\" class=\"content\" align=\"justify\">\n<p><span style=\"color: #008000;\"><strong>\u0130tirazname : 2008\/276673<\/strong><\/span><br \/>\n<span style=\"color: #008000;\"><strong>Yarg\u0131tay Dairesi : 7. Ceza Dairesi<\/strong><\/span><br \/>\n<span style=\"color: #008000;\"><strong>Mahkemesi : ANKARA 7. Asliye Ceza<\/strong><\/span><br \/>\n<span style=\"color: #008000;\"><strong>G\u00fcn\u00fc : 07.07.2008<\/strong><\/span><br \/>\n<span style=\"color: #008000;\"><strong>Say\u0131s\u0131 : 1303-482<\/strong><\/span><\/p>\n<p>San\u0131klar T&#8230;A.ve C..K.&#8217;n\u0131n karapara aklama su\u00e7undan eylemlerine uyan ve lehe olan 5237 say\u0131l\u0131 TCY&#8217;n\u0131n 282\/1 ve 52\/2. maddeleri uyar\u0131nca 5 y\u0131l hapis ve 2.000.000 Lira adli para cezas\u0131yla cezaland\u0131r\u0131lmalar\u0131na, haklar\u0131nda ayn\u0131 Yasan\u0131n 53. maddesinin uygulanmas\u0131na, \u00fczerine tedbir konulan 362.393,60 YTL, 26.327.626,11 USD ve 333,03 Euro ile malvarl\u0131\u011f\u0131 de\u011ferlerinin an\u0131lan Yasan\u0131n 55\/2. maddesi uyar\u0131nca &#8230;..Limited \u015eirketi&#8217;ne karar kesinle\u015fti\u011finde nemalar\u0131 ile birlikte iadesine ili\u015fkin, Ankara 7. Asliye Ceza Mahkemesince verilen 07.07.2008 g\u00fcn ve 1303-482 say\u0131l\u0131 h\u00fckm\u00fcn kat\u0131lanlar vekilleri, san\u0131k T. A.ve m\u00fcdafii ile san\u0131k C.K.taraf\u0131ndan temyizi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 7. Ceza Dairesince 29.12.2010 g\u00fcn ve 15629-17189 say\u0131 ile;<br \/>\n\u201c\u2026III- San\u0131k C.K., san\u0131k T.A.ve m\u00fcdafiinin temyizleri ile, kat\u0131lanlar vekillerinin bu san\u0131klara y\u00f6nelen temyizleri, Y.B. S.\u00c7., E. A., T.A., T. A., S. A., C. A., Y.A., R. A., K. A., Z.A., M.A., Z.., .. Ltd. \u015eti. ve Arman A.\u015e. vekillerinin de malen sorumlu s\u0131fat\u0131yla temyizlerine g\u00f6re ve h\u00fckmolunan cezan\u0131n niteli\u011fi ve miktar\u0131na g\u00f6re san\u0131k T.A. m\u00fcdafiinin duru\u015fma iste\u011finin reddine karar verilerek yap\u0131lan incelemede;<br \/>\n1- T\u00fcm dosya kapsam\u0131na g\u00f6re, san\u0131klardan T.A. taraf\u0131ndan temsil edilen &#8230;Ltd. \u015eti\u2019nin san\u0131k C.K.&#8217;n\u0131n da kat\u0131l\u0131m\u0131yla Hindistan Devletine ait .. firmas\u0131n\u0131n a\u00e7t\u0131\u011f\u0131 ihaleye kat\u0131larak, Hindistan &#8230;. yaz\u0131s\u0131na g\u00f6re doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet verme ve evrakta sahtecilik su\u00e7lar\u0131n\u0131n i\u015flenmesi suretiyle ihaleyi kazanmas\u0131 sonucu s\u00f6zle\u015fme bedelinin 29.11.1995 tarihinde \u0130svi\u00e7re&#8217;deki san\u0131klara ait banka hesaplar\u0131na transfer edildi\u011fi, bu hesaplardan da 30.11.1995-01.08.1997 tarihleri aras\u0131nda muhtelif \u00fclkeler ve T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transferler yap\u0131ld\u0131\u011f\u0131 ve bu tarihler ile sonras\u0131nda paran\u0131n \u00e7e\u015fitli i\u015flemlere tabi tutuldu\u011fu anla\u015f\u0131lm\u0131\u015f olup, \u00f6ncelikle bu eylemlerin 4208 say\u0131l\u0131 Yasa kapsam\u0131nda karapara aklama su\u00e7unu olu\u015fturup olu\u015fturmayaca\u011f\u0131n\u0131n irdelenmesi gerekmektedir.<br \/>\n4208 say\u0131l\u0131 Yasa uyar\u0131nca karapara aklama su\u00e7unun olu\u015fabilmesi i\u00e7in, an\u0131lan Yasan\u0131n 2\/a madde f\u0131kras\u0131nda say\u0131lan ve \u00f6nc\u00fcl su\u00e7 olarak nitelendirilen fiillerin i\u015flenmesi suretiyle elde edilen paran\u0131n, elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 gerekmektedir.<br \/>\nBu durumda \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi, sonucu elde edilen karapara, su\u00e7un unsurunu olu\u015fturmaktad\u0131r.<br \/>\nSu\u00e7tan elde edilen menfaatleri karapara aklama su\u00e7unun unsuru olma haline getiren 4208 say\u0131l\u0131 Yasad\u0131r. 765 say\u0131l\u0131 TCK&#8217;nun 2. maddesindeki (5237 say\u0131l\u0131 TCK&#8217;nun 7. maddesi) \u2018i\u015flendi\u011fi zaman\u0131n kanununa g\u00f6re c\u00fcr\u00fcm veya kabahat say\u0131lmayan fiilden dolay\u0131 kimseye ceza verilemez\u2019 h\u00fckm\u00fc kar\u015f\u0131s\u0131nda, 4208 say\u0131l\u0131 Yasa geriye y\u00fcr\u00fct\u00fclerek \u00f6nc\u00fcl su\u00e7 tan\u0131m\u0131n\u0131n bulunmad\u0131\u011f\u0131 tarihte i\u015flenen fiillere bu nitelikler kazand\u0131r\u0131lamaz. Bir ba\u015fka anlat\u0131mla at\u0131l\u0131 su\u00e7lar\u0131n 4208 say\u0131l\u0131 Yasadan \u00f6nce i\u015flenmi\u015f olmalar\u0131 nedeniyle bu su\u00e7lar \u00f6nc\u00fcl su\u00e7 olarak tan\u0131mlanamayaca\u011f\u0131ndan elde edilen paran\u0131n karapara olarak nitelendirilmesi olanakl\u0131 bulunmamaktad\u0131r.<br \/>\n4208 say\u0131l\u0131 Yasa kapsam\u0131nda aklama su\u00e7unun unsurunu olu\u015fturan karapara ancak bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi halinde bu niteli\u011fi ta\u015f\u0131yacakt\u0131r.<br \/>\n\u0130\u015flendi\u011fi \u00f6ne s\u00fcr\u00fclen su\u00e7lardan elde edilen para 29.11.1995 tarihinde san\u0131klar\u0131n banka hesaplar\u0131na yat\u0131r\u0131lm\u0131\u015f, 4208 say\u0131l\u0131 Yasa ise bu su\u00e7lar\u0131n tamamlanmas\u0131ndan sonra 19.11.1996 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<br \/>\nA\u00e7\u0131klanan nedenlerle;<br \/>\nSan\u0131klara at\u0131l\u0131 karapara aklama su\u00e7unun ve mahkemece san\u0131klar lehine oldu\u011fu kabul edilen 5237 say\u0131l\u0131 TCK&#8217;nun 282. maddesindeki su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7unun unsurlar\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131 g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131.<br \/>\n2. Kabule g\u00f6re de;<br \/>\nSan\u0131klar\u0131n i\u015fledi\u011fi \u00f6ne s\u00fcr\u00fclen ve \u00f6nc\u00fcl su\u00e7 olduklar\u0131 kabul edilen fiiller nedeniyle Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011fu anla\u015f\u0131lmaktad\u0131r.<br \/>\nKarapara aklama su\u00e7undan a\u00e7\u0131lan kamu davas\u0131nda, unsur olan \u00f6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin bu su\u00e7 y\u00f6n\u00fcnden yarg\u0131lama faaliyetinde bulunmayan hakim taraf\u0131ndan \u00e7\u00f6z\u00fcm\u00fc yani nisbi muhakeme ancak \u00f6nc\u00fcl su\u00e7un yarg\u0131lama yap\u0131larak kan\u0131tlanmas\u0131na olanak bulunmayan san\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc, zamana\u015f\u0131m\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 ve benzeri hallerle s\u0131n\u0131rl\u0131d\u0131r.<br \/>\n<span style=\"color: #ff6600;\"><strong>San\u0131klar hakk\u0131nda Hindistan\u2019da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011funa g\u00f6re, \u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nisbi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi de g\u00f6zetilerek, Hindistan&#8217;daki yarg\u0131lama sonucunda verilmi\u015f ve kesinle\u015fmi\u015f bir karar varsa getirtilip incelenerek sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekirken, eksik soru\u015fturma sonucu yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131\u201d isabetsizliklerinden bozulmas\u0131na karar verilmi\u015ftir.<\/strong><\/span><br \/>\nYarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise 03.02.2011 g\u00fcn ve 276673 say\u0131 ile;<br \/>\n\u201cA ) Birinci Uyu\u015fmazl\u0131k Konusuna \u0130li\u015fkin \u0130tirazlar\u0131m\u0131z:<br \/>\nYarg\u0131tay 7. Ceza Dairesi an\u0131lan karar\u0131nda \u00f6zetle;<br \/>\n\u20184208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce i\u015flenen \u00f6nc\u00fcl su\u00e7lardan elde edilen paran\u0131n san\u0131klara at\u0131l\u0131 karapara aklama su\u00e7unu ve mahkemece san\u0131klar lehine oldu\u011fu kabul edilen 5237 say\u0131l\u0131 TCK.nun 282. maddesindeki su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7unun unsurlar\u0131n\u0131n olu\u015fturmayaca\u011f\u0131\u2019 g\u00f6r\u00fc\u015f\u00fcnde olup, bu g\u00f6r\u00fc\u015fe kat\u0131lmak \u015fu nedenlerle imkans\u0131zd\u0131r;<br \/>\n1. Bilindi\u011fi gibi, <strong><span style=\"color: #ff0000;\">\u2018karaparan\u0131n aklanmas\u0131\u2019 (money laundering)<\/span><\/strong> fiili ilk kez 1996 y\u0131l\u0131nda 4208 say\u0131l\u0131 Kanun ile hukuk sistemimizde su\u00e7 olarak d\u00fczenlenmi\u015ftir. Karapara aklama su\u00e7unun olu\u015fabilmesi i\u00e7in, \u2018\u00f6nc\u00fcl su\u00e7\u2019 olarak nitelendirilen fiillerin i\u015flenmesi suretiyle elde edilen paran\u0131n (bir di\u011fer deyi\u015fle su\u00e7 gelirinin), elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi ya da transfer yoluyla aklanmas\u0131 gerekmektedir. Olay\u0131m\u0131zda ise, san\u0131klara isnat olunan \u00f6nc\u00fcl su\u00e7, Hindistan Devletine ait &#8230;. firmas\u0131n\u0131n a\u00e7t\u0131\u011f\u0131 ihaleye kat\u0131larak, doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet verme ve evrakta sahtecilik su\u00e7lar\u0131n\u0131n i\u015flenmesi suretiyle ihaleyi kazanmalar\u0131 ve sonucunda s\u00f6zle\u015fme bedelinin iktisab\u0131d\u0131r.<br \/>\n2. 4208 say\u0131l\u0131 Kanun\u2019da d\u00fczenlenen karapara aklama su\u00e7u ve TCK 282. maddesinde d\u00fczenlenen su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7u ile, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin, yurtd\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131, ayr\u0131 bir su\u00e7 olarak d\u00fczenlenmi\u015ftir. (Gerek\u00e7e, TCK md. 282) K\u0131sacas\u0131, karapara aklama su\u00e7u, kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7tur. An\u0131lan karapara aklama su\u00e7u ve su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7lar\u0131 ile birden fazla hukuki yarar korunmaktad\u0131r, nitekim doktrinde, bu su\u00e7la korunan hukuki yarar, \u2018\u2026su\u00e7un finansman\u0131n\u0131n \u00f6nlenmesi, organize su\u00e7 ve uyu\u015fturucu madde ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile m\u00fccadele, su\u00e7 \u00f6rg\u00fctlerinin ekonomik g\u00fcc\u00fcn\u00fcn \u00e7\u00f6kertilmesi, bunlar\u0131n eleba\u015flar\u0131na ve faillere ula\u015f\u0131labilmesi yani kamu d\u00fczeninin korunmas\u0131, finansal sistemin ve kurulu\u015flar\u0131n ekonomik denge ve istikrar\u0131n\u0131n, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, sayg\u0131nl\u0131\u011f\u0131n\u0131n korunmas\u0131, r\u00fc\u015fvetin ve kirlenmenin yayg\u0131nla\u015fmas\u0131n\u0131n ve su\u00e7 \u00f6rg\u00fctlerinin arz ettikleri tehlikeler sebebiyle demokratik de\u011ferlerin tahribinin \u00f6nlenmesi\u2019 olarak ifade edilmektedir. Dolay\u0131s\u0131yla, a\u00e7\u0131klanan hukuki yararlar\u0131 korumak i\u00e7in su\u00e7 olarak tan\u0131mlanm\u0131\u015f olan karapara aklama fiilinin kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 olup, \u00f6nc\u00fcl su\u00e7 d\u0131\u015f\u0131nda tamamen ayr\u0131 hukuki yararlar\u0131 korudu\u011fu nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte 4208 say\u0131l\u0131 Kanun\u2019un veya TCK 282. maddesinin y\u00fcr\u00fcrl\u00fckte olup olmamas\u0131 \u00f6nem ta\u015f\u0131mayacakt\u0131r. Ger\u00e7ekten de, kanun koyucunun yukar\u0131da a\u00e7\u0131klanan, su\u00e7 finansman\u0131n\u0131n \u00f6nlenmesinden ba\u015flayarak, kamu d\u00fczeninin ve demokratik de\u011ferlerin korunmas\u0131na kadar birincil ve ikincil olarak nitelendirilebilecek bir\u00e7ok hukuki yarar\u0131 ger\u00e7ekle\u015ftirmek amac\u0131yla su\u00e7 olarak tan\u0131mlad\u0131\u011f\u0131 karapara aklama su\u00e7unun i\u015flendi\u011fi tarih, su\u00e7 olarak tan\u0131mlanan ve ceza ile yapt\u0131r\u0131m alt\u0131na al\u0131nan aklama fiilinin i\u015flendi\u011fi tarihtir. \u00c7\u00fcnk\u00fc belirtilen fiil ile, su\u00e7tan kaynaklanan de\u011ferin ekonomiye kat\u0131lmas\u0131 \u00f6nlenmek istenmektedir. Dolay\u0131s\u0131yla, karapara aklama su\u00e7unda korunan hukuki de\u011fer nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nem ta\u015f\u0131yan as\u0131l unsur, paran\u0131n kayna\u011f\u0131n\u0131n \u2018su\u00e7\u2019 olmas\u0131d\u0131r. Buradan hareketle, bir de\u011ferin kayna\u011f\u0131n\u0131n \u2018su\u00e7\u2019 olmas\u0131, o paray\u0131 \u2018karapara ya da su\u00e7 geliri\u2019 saymak i\u00e7in gerekli ve yeterli olup, bunun ekonomiye sokulmaya \u00e7al\u0131\u015f\u0131lmas\u0131, \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 -\u00f6nc\u00fcl su\u00e7 hangi tarihte i\u015flenmi\u015f olursa olsun &#8211; karapara aklama su\u00e7unu olu\u015fturacakt\u0131r. Su\u00e7un olu\u015fmas\u0131 i\u00e7in, \u00f6nc\u00fcl su\u00e7u olu\u015fturan fiilin i\u015flendi\u011fi tarihte bu fiilin ceza kanunlar\u0131nda su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131, yani paran\u0131n su\u00e7 say\u0131lan fiillerle elde edilmi\u015f olmas\u0131 gerekli ve yeterlidir.<br \/>\n3. Aklamaya konu malvarl\u0131klar\u0131n\u0131n kayna\u011f\u0131n\u0131 olu\u015fturan \u00f6nc\u00fcl su\u00e7un kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce i\u015flenmesi, ancak aklama fiilinin kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden sonra ger\u00e7ekle\u015ftirilmesi durumunda aklama su\u00e7unun olu\u015fmayaca\u011f\u0131 hususunda doktrinde de Y\u00fcksek Daire ile ayn\u0131 y\u00f6nde g\u00f6r\u00fc\u015fler bulunmakta olup, bu g\u00f6r\u00fc\u015flere g\u00f6re, ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fck yasa\u011f\u0131 su\u00e7un unsurlar\u0131 i\u00e7in oldu\u011fu kadar su\u00e7un \u00f6n\u015fart\u0131 (\u00f6nc\u00fcl su\u00e7) i\u00e7in de ge\u00e7erlidir, dolay\u0131s\u0131yla 4208 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce i\u015flenen \u00f6nc\u00fcl su\u00e7lardan elde edilen gelirler \u00fczerinde ger\u00e7ekle\u015fen aklama eylemleri su\u00e7 olu\u015fturmayacakt\u0131r. Bu g\u00f6r\u00fc\u015fe g\u00f6re, \u00f6nc\u00fcl su\u00e7un i\u015flenmesi sonucu su\u00e7un konusu olarak ortaya \u00e7\u0131kan gelire karapara niteli\u011fini veren 4208 say\u0131l\u0131 Kanundur.<br \/>\nBelirtilen g\u00f6r\u00fc\u015fe kat\u0131lmaya imkan bulunmamaktad\u0131r, \u00e7\u00fcnk\u00fc su\u00e7un \u00f6n\u015fartlar\u0131n\u0131 unsurlardan ay\u0131rmakta yarar vard\u0131r. \u00d6n\u015fartlar, su\u00e7un unsurlar\u0131ndan ba\u011f\u0131ms\u0131z olduklar\u0131 i\u00e7in, su\u00e7 say\u0131lan hareketin d\u0131\u015f\u0131nda incelenmelidir, \u00e7\u00fcnk\u00fc \u00f6n\u015fart, su\u00e7 say\u0131lan hareketin yap\u0131lmas\u0131ndan \u00f6nce d\u0131\u015f d\u00fcnyada varl\u0131k kazan\u0131r. Nitekim, unsurun s\u00f6z konusu olmas\u0131 halinde, failin bu unsurun varl\u0131\u011f\u0131n\u0131 bilmesi ve onun ger\u00e7ekle\u015fmesini istemesi gerekti\u011fi halde, \u00f6n\u015fartlar\u0131n fiilden \u00f6nce bulunmalar\u0131 nedeniyle- fail taraf\u0131ndan iradi bir surette ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131na, ihtiya\u00e7 yoktur, sadece failin bunlar\u0131n varl\u0131\u011f\u0131n\u0131 bilmi\u015f, \u00f6ng\u00f6rm\u00fc\u015f olmas\u0131 ile yetinilecektir. Buradan hareketle, su\u00e7un \u00f6n\u015fart\u0131 olan \u00f6nc\u00fcl su\u00e7un varl\u0131\u011f\u0131n\u0131n fail taraf\u0131ndan bilinmesi, yani aklama faaliyetine konu edilen de\u011ferin kayna\u011f\u0131n\u0131n \u2018su\u00e7\u2019 oldu\u011funu bilmesi, aklama su\u00e7unun i\u015flenebilmesi i\u00e7in gerekli ve yeterlidir.<br \/>\nKanaatimizce, Y\u00fcksek Daire karar\u0131nda belirtildi\u011fi bi\u00e7imde, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte bizatihi karapara aklama fiilinin su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131n\u0131 aklama su\u00e7unun unsuru haline getirmek, TCK\u2019n\u0131n 2. maddesinde yer bulan kanunilik ilkesi ve TCK\u2019n\u0131n 7. maddesindeki ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fck yasa\u011f\u0131 (zaman bak\u0131m\u0131ndan uygulama) ilkesinin anlam\u0131n\u0131 kanun koyucunun iradesine ayk\u0131r\u0131 olarak geni\u015fletmek olacakt\u0131r. Ceza hukuku denildi\u011finde ilk akla gelen ilkelerden birisi olan kanunilik ilkesi, ancak kanunda g\u00f6sterilen fiillerin su\u00e7 say\u0131labilece\u011fi ve bunlara da ancak kanunda g\u00f6sterilen cezalar\u0131n verilebilmesi anlam\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bir fiilin su\u00e7 say\u0131labilmesi i\u00e7in sadece kanunda su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131 yeterli de\u011fildir, ayr\u0131ca bu fiili su\u00e7 olarak tan\u0131mlayan ve cezai yapt\u0131r\u0131ma ba\u011flayan kanunun fiilin i\u015flendi\u011fi tarihten \u00f6nce y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olmas\u0131 da gereklidir (TCK md. 7). \u00d6nc\u00fcl su\u00e7 y\u00f6n\u00fcnden, belirtilen zaman bak\u0131m\u0131ndan uygulama ilkesinin anlam\u0131, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte bu fiilin yani aklama fiiline kaynakl\u0131k olu\u015fturan fiilin, su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131 zorunlulu\u011fudur. \u00d6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte, bizatihi aklama fiilinin de su\u00e7 olarak d\u00fczenlenmi\u015f olmas\u0131n\u0131 unsur olarak g\u00f6rmek, TCK\u2019n\u0131n 7. maddesindeki zaman bak\u0131m\u0131ndan uygulama ilkesine yeni bir \u015fey daha katmak anlam\u0131na gelebilecek, su\u00e7 ve su\u00e7lulukla m\u00fccadelede zaafiyet yaratmak yan\u0131nda tehlikeli sonu\u00e7lara da yol a\u00e7abilecek bir d\u00fc\u015f\u00fcncedir.<br \/>\nDoktrinde savunulan ve bizim de kat\u0131ld\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015fe g\u00f6re ise, 4208 say\u0131l\u0131 Kanun, eskiden de su\u00e7 olarak tan\u0131mlanm\u0131\u015f fiilleri yeni ve daha a\u011f\u0131r esaslar getirerek de\u011fi\u015ftirmemekte, sadece bu fiillerden elde edilen gelir \u00fczerinde ger\u00e7ekle\u015ftirilen birtak\u0131m fiilleri cezaland\u0131rmaktad\u0131r. Bu durumda, kanunun ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden ancak su\u00e7 geliri \u00fczerindeki aklama eyleminin kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce sona ermesi halinde s\u00f6z edilebilecektir. Karapara aklama fiillerinin Kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ger\u00e7ekle\u015ftirilmesi veya y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilemeyecektir.<br \/>\n4. \u0130tiraz konusu kararda savunulan \u2018\u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte karapara aklama fiilinin su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131\u2019 halini karapara aklama su\u00e7unun unsuru sayma halinde, su\u00e7 ve su\u00e7lulukla m\u00fccadelede kabul edilemez baz\u0131 sonu\u00e7lar ortaya \u00e7\u0131kabilecektir. Somut olarak \u00f6rneklemek gerekirse, \u00f6rne\u011fin, 4208 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce yap\u0131lm\u0131\u015f bir uyu\u015fturucu ticareti fiilinden elde edilen ve su\u00e7 geliri oldu\u011fu \u015f\u00fcphesiz olan bir malvarl\u0131\u011f\u0131, Kanun y\u00fcr\u00fcrl\u00fc\u011fe girdikten sonra d\u00f6n\u00fc\u015ft\u00fcrme faaliyetine tabi tutulur ise, s\u0131rf kayna\u011f\u0131n\u0131n yani \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte karapara aklama fiilinin su\u00e7 olarak tan\u0131mlanmam\u0131\u015f olmas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda, bu g\u00f6r\u00fc\u015fe dayan\u0131lmas\u0131 nedeniyle karapara aklama su\u00e7unu olu\u015fturmayaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fcrebilecektir.<br \/>\n5. 4208 say\u0131l\u0131 Kanun\u2019da d\u00fczenlenen karapara aklama su\u00e7u ve TCK\u2019n\u0131n 282. maddesinde tan\u0131mlanan su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama fiilleri \u2018se\u00e7imlik hareketli\u2019 bir su\u00e7 olarak d\u00fczenlenmi\u015ftir. Bunlar, karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 bi\u00e7imindeki se\u00e7imlik hareketlerdir.<br \/>\nSomut olay\u0131m\u0131zda san\u0131klar, \u00f6nc\u00fcl su\u00e7 sonucu elde ettikleri su\u00e7 gelirinin 29.11.1995 tarihinde \u0130svi\u00e7re&#8217;deki banka hesaplar\u0131na transfer edilmesinden hemen bir g\u00fcn sonra bu hesaplardan da muhtelif \u00fclkeler ve T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transferler yap\u0131lmas\u0131 ve bu tarihler ile sonras\u0131nda paran\u0131n \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 faaliyetlerini yo\u011fun bi\u00e7imde s\u00fcrd\u00fcrm\u00fc\u015flerdir. Olay\u0131m\u0131zda \u00f6zellik arz eden husus, su\u00e7un se\u00e7imlik hareketlerinden san\u0131klarca y\u00fcr\u00fct\u00fclen \u2018gizleme\u2019 faaliyetinin iddianame ile dava a\u00e7\u0131lmas\u0131ndan sonra da devam etmesidir. Bu nedenle iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar yani hukuki kesinti d\u0131\u015f\u0131nda zamana\u015f\u0131m\u0131n\u0131 kesen ba\u015fka bir nedenin bulunmad\u0131\u011f\u0131 a\u015fikard\u0131r. \u015e\u00f6yle ki, san\u0131klar 4208 say\u0131l\u0131 Kanun\u2019un y\u00fcr\u00fcrl\u00fc\u011fe giri\u015finden sonra da iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar gizleme ve d\u00f6n\u00fc\u015ft\u00fcrme fiillerine devam etmi\u015fler, (\u015f\u00fcphesiz ba\u015fka bir iddianame ile a\u00e7\u0131lmas\u0131 gereken ayr\u0131 bir dava konusunu olu\u015fturmakla birlikte) gizledikleri paran\u0131n bir k\u0131sm\u0131n\u0131 da iddianame ile dava a\u00e7\u0131lmas\u0131ndan sonra 2006-2007 y\u0131llar\u0131nda da baz\u0131 hesaplara transfer etmi\u015f olup, bu husus dosya kapsam\u0131ndaki 17.10.2007 tarihli bilirki\u015fi raporu, 01.04.2008 tarihli ek bilirki\u015fi raporu, 30.07.199 tarih ve HUZ 1\/1 say\u0131l\u0131 MASAK soru\u015fturma raporu ve t\u00fcm banka kay\u0131tlar\u0131 ile anla\u015f\u0131lmaktad\u0131r.<br \/>\nDava a\u00e7\u0131ld\u0131ktan sonra devam eden \u2018gizleme\u2019 ve \u2018d\u00f6n\u00fc\u015ft\u00fcrme\u2019 hareketlerinden ba\u015fl\u0131calar\u0131 a\u015fa\u011f\u0131da \u00f6rnek olarak g\u00f6sterilmi\u015ftir:<br \/>\nHesap Sahibi : Banka Ad\u0131 ve \u015eubesi: Tarih : Miktar :<br \/>\nT..A.. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 2.317.233.10 USD<br \/>\nT.. A.. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 1.052.92 YTL<br \/>\nC.. K.. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 367.567.96 YTL<br \/>\nS.. \u00c7.. \u0130\u015f B. Ke\u00e7i\u00f6ren 17.04.2007 2.200.000.00 USD<br \/>\nS.. \u00c7.. \u0130\u015f B. Ke\u00e7i\u00f6ren 17.04.2007 1.724.200.00 USD<br \/>\nK. A. Finansb. Necatibey 14.04.2000 11.826.11 USD<br \/>\nK. A. Pamukb. Kavakl\u0131dere 20.06.2000 164.291.38 YTL<br \/>\nY. A. Yap\u0131Kredi B. Siteler 11.02.2000 1.066.438.00 USD<br \/>\nS.A. \u0130\u015f B. K\u00fc\u00e7\u00fckevler 16.03.2001 1.430.655.52 USD<br \/>\nYukar\u0131da somut olarak g\u00f6sterilen \u00f6rneklerle de anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, 4208 say\u0131l\u0131 Kanun ve TCK md. 282 ile cezai yapt\u0131r\u0131ma ba\u011flanan \u2018gizleme\u2019 ve \u2018\u00e7e\u015fitli i\u015flemlere tabi tutma\u2019 faaliyetlerinin 4208 say\u0131l\u0131 Kanun\u2019un y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00e7ok daha sonra da devam etti\u011fi tart\u0131\u015fmas\u0131zd\u0131r. Karapara aklama su\u00e7unun zincirleme su\u00e7 \u015feklinde i\u015flenebilece\u011fi kabul edilmektedir. Olay\u0131m\u0131zda san\u0131klar\u0131n aklama fiilleri de zincirleme bi\u00e7imde ger\u00e7ekle\u015fmi\u015f ve tesels\u00fcl eden fiiller iddianame ile dava a\u00e7\u0131l\u0131p hukuki kesinti olu\u015funcaya kadar devam etmi\u015ftir. Bilindi\u011fi gibi zincirleme su\u00e7larda su\u00e7un i\u015flendi\u011fi tarih, tesels\u00fcl\u00fcn sona erdi\u011fi tarihtir. Karapara aklama veya su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama fiillerinde de su\u00e7un maddi unsuru \u2018d\u00f6n\u00fc\u015ft\u00fcrme\u2019 hareketidir. Somut olayda da tesels\u00fcl eden d\u00f6n\u00fc\u015ft\u00fcrme hareketlerinin ger\u00e7ekle\u015ftirildi\u011fi tarihte 4208 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Dolay\u0131s\u0131yla, itiraza konu kararda yer verilen \u2018\u00f6nc\u00fcl su\u00e7lardan elde edilen paran\u0131n 4208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe giri\u015finden \u00f6nce san\u0131klar\u0131n hesab\u0131na transfer edildi\u011fi ve bu nedenle at\u0131l\u0131 su\u00e7un olu\u015fmayaca\u011f\u0131\u2019 \u015feklindeki gerek\u00e7eye kat\u0131lmaya imkan bulunmamaktad\u0131r. Bu g\u00f6r\u00fc\u015f\u00fcn kabul\u00fc olay\u0131m\u0131zda aklama fiilinin tek bir hareketten olu\u015ftu\u011funu (ani su\u00e7 oldu\u011funu) savunmak anlam\u0131na gelecektir. Oysa olay\u0131m\u0131zda, aklama fiili tesels\u00fcl etmi\u015ftir, san\u0131klar taraf\u0131ndan y\u00fczlerce farkl\u0131 i\u015flemle para transferi\/ d\u00f6n\u00fc\u015ft\u00fcrme faaliyeti yap\u0131ld\u0131\u011f\u0131 dosyadaki t\u00fcm delillerle anla\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla, karapara aklama fiillerinin 4208 say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilemeyecek ve san\u0131klar\u0131n fiillerinin at\u0131l\u0131 su\u00e7u olu\u015fturdu\u011funun kabul\u00fc gerekecektir.<br \/>\nB ) \u0130kinci Uyu\u015fmazl\u0131k Konusuna \u0130li\u015fkin \u0130tirazlar\u0131m\u0131z:<br \/>\nYarg\u0131tay 7. Ceza Dairesi an\u0131lan karar\u0131nda \u00f6zetle;<br \/>\n\u2018San\u0131klar\u0131n i\u015fledi\u011fi \u00f6ne s\u00fcr\u00fclen ve \u00f6nc\u00fcl su\u00e7 olduklar\u0131 kabul edilen fiiller nedeniyle Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011funa g\u00f6re, \u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nisbi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi de g\u00f6zetilerek, Hindistan&#8217;daki yarg\u0131lama sonucunda verilmi\u015f ve kesinle\u015fmi\u015f bir karar varsa getirtilip incelenerek sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekirken, eksik soru\u015fturma sonucu yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131\u2019 hususunu yasaya ayk\u0131r\u0131 bulmu\u015ftur. Bu karara kat\u0131lmaya imkan bulunmamaktad\u0131r, \u015f\u00f6yle ki;<br \/>\n1. \u00d6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin nispi muhakeme yap\u0131larak \u00e7\u00f6z\u00fcm\u00fc hem usul ekonomisi hem de su\u00e7 ve su\u00e7lulukla etkin m\u00fccadele a\u00e7\u0131s\u0131ndan zorunluluktur. Ceza mahkemesinde yarg\u0131lama konusu edilen su\u00e7un ispat\u0131n\u0131n, ba\u015fka bir mahkemenin g\u00f6rev alan\u0131na giren bir sorunun \u00e7\u00f6z\u00fcm\u00fcne ba\u011fl\u0131 oldu\u011fu hallerde, ceza mahkemesinin uyu\u015fmazl\u0131\u011f\u0131 bizzat kendisinin \u00e7\u00f6zmesi \u2018nispi muhakeme\u2019 olarak adland\u0131r\u0131lmaktad\u0131r. \u0130kincil nitelikteki uyu\u015fmaz\u00acl\u0131\u011f\u0131n bekletici sorun say\u0131lmas\u0131 veya nispi muhakeme yoluyla \u00e7\u00f6z\u00fcmlenmesi kural olarak mahkemenin takdirinde olup, CMK md. 218\/1\u2019in anlam\u0131 da budur. Nispi muhakeme yapma halinde, bekletici sorun yapmada oldu\u011fu gibi, ba\u015fka bir mahkemenin karar\u0131n\u0131n beklenmesi gerekmedi\u011finden, zaman kayb\u0131 s\u00f6z konusu olmayacakt\u0131r. Somut olay\u0131m\u0131zda oldu\u011fu gibi ba\u015fka bir \u00fclkede devam eden \u00f6nc\u00fcl su\u00e7un yarg\u0131lama s\u00fcrecinin tamamlanmas\u0131n\u0131n ne kadar zaman alaca\u011f\u0131n\u0131n \u00f6ng\u00f6r\u00fclemeyece\u011fi durumlarda, yarg\u0131lama makam\u0131n\u0131n yapmas\u0131 gereken tercihini nispi muhakeme yapmaktan yana kullanmakt\u0131r, su\u00e7 ve su\u00e7lulukla etkin m\u00fccadelenin gere\u011fi de budur. Ger\u00e7ekten de, nispi muhakeme yap\u0131lmas\u0131n\u0131n, bir yandan muhakemenin \u00e7abukla\u015ft\u0131r\u0131lmas\u0131na, di\u011fer yandan da maddi ger\u00e7e\u011fin ortaya \u00e7\u0131kmas\u0131na hizmet etti\u011fi savunulmaktad\u0131r. Belirtilen t\u00fcm hususlar dikkate al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7 konusunda Hindistan\u2019da devam eden yarg\u0131laman\u0131n sonucunun beklenmesi zorunlulu\u011fu bulunmamaktad\u0131r.<br \/>\nY\u00fcksek Daire karar\u0131nda, \u2018nispi muhakeme yapmak, ancak \u00f6nc\u00fcl su\u00e7un yarg\u0131lama yap\u0131larak kan\u0131tlanmas\u0131na olanak bulunmayan san\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc, zamana\u015f\u0131m\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 ve benzeri hallerle belirli hallerde ba\u015fvurulabilecek\u2019 istisnai bir y\u00f6ntem olarak g\u00f6sterilmi\u015ftir, oysa ki durum b\u00f6yle de\u011fildir. B\u00f6yle bir zorunlulu\u011fu ne CMK, ne de ba\u015fka bir kanun yarg\u0131lama makam\u0131na y\u00fcklememi\u015ftir( Sadece CMK md. 218\/2. san\u0131\u011f\u0131n ger\u00e7ek ya\u015f\u0131n\u0131n belirlenmesi konusunda nispi muhakeme yapma zorunlulu\u011fu getirmektedir). Nitekim doktrinde de, aklama su\u00e7unu yarg\u0131layacak mahkemenin g\u00f6rev alan\u0131 ile ilgili olarak \u00f6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011fine nispi muhakeme yoluyla karar verece\u011fi ifade edilmektedir. Belirtilen yasal dayanaklar ve doktrinde savunulan g\u00f6r\u00fc\u015flerin d\u0131\u015f\u0131na \u00e7\u0131karak mahkemeyi bekletici sorun sayma yoluna ba\u015fvurmaya sevketmek belirtildi\u011fi gibi su\u00e7 ve su\u00e7lulukla etkin m\u00fccadeleyi engelleyecektir.<br \/>\n2. \u00d6nc\u00fcl su\u00e7lar\u0131n i\u015flenip i\u015flenmedi\u011finin belirlenmesi i\u00e7in Hindistan adli makamlar\u0131n\u0131n karar\u0131n\u0131n beklenmesi zorunlulu\u011fu getirmek, adil yarg\u0131lama hakk\u0131n\u0131 ihlal de edebilecektir. Nispi muhakeme yap\u0131lmas\u0131n\u0131n, bir yandan muhakemenin \u00e7abukla\u015ft\u0131r\u0131lmas\u0131na, di\u011fer yandan da maddi ger\u00e7e\u011fin ortaya \u00e7\u0131kmas\u0131na hizmet etti\u011fi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, bu yola ba\u015fvurmamak davalar\u0131n gereksiz yere uzamas\u0131na neden olabilecek ve adil yarg\u0131lama hakk\u0131 ihlal edilmi\u015f olacakt\u0131r.<br \/>\n3. Dosya i\u00e7inde bulunan deliller \u00f6nc\u00fcl su\u00e7lar\u0131n (doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet ve evrakta sahtecilik) i\u015flendi\u011fi, \u00f6zellikle doland\u0131r\u0131c\u0131l\u0131k su\u00e7unun i\u015flendi\u011fi hususunda h\u00fck\u00fcm kurmaya yeterli delil bulunmaktad\u0131r.<br \/>\nSan\u0131k T.\u2019\u0131n orta\u011f\u0131 ve yetkilisi, san\u0131k C.\u2019\u0131n ise fiilen yetkilisi oldu\u011fu K.. Dan\u0131\u015fmanl\u0131k, ..San. Tic. Ltd. \u015eirketi\u2019nin Hindistan Devletine ait &#8230;adl\u0131 g\u00fcbre \u015firketinin a\u00e7t\u0131\u011f\u0131 200.000 tonluk \u00fcre al\u0131m\u0131na ili\u015fkin ihaleye kat\u0131ld\u0131\u011f\u0131 ve ihaleyi 38 milyon USD bedelle kazand\u0131\u011f\u0131, ancak bu ihalenin Hindistan devlet g\u00f6revlilerine r\u00fc\u015fvet vermek suretiyle kazan\u0131ld\u0131\u011f\u0131 ve mal tesliminde \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fmeyle kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. San\u0131klar mal\u0131n teslim edilmemesi halinde \u2018Birinci s\u0131n\u0131f ..s sigorta poli\u00e7esi\u2019 sunma ko\u015fuluna dayanm\u0131\u015flar ancak bu nitelikteki sigorta poli\u00e7esini sunmay\u0131p, poli\u00e7e yerine bu ko\u015fulu yerine getirmi\u015f g\u00f6r\u00fcnmek i\u00e7in b\u00f6yle bir riski i\u00e7ermeyen \u2018gemiyle g\u00f6nderme deniz sigorta senedi\u2019 d\u00fczenletmi\u015fler ve i\u015fbirli\u011fi yapt\u0131klar\u0131 Hindistanl\u0131 g\u00f6revlilerin yetkilerini a\u015farak bu durumu g\u00f6zard\u0131 edip mal\u0131n tesliminden \u00f6nce mal bedelinin (sigorta bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan 37.620.000 USD) \u00f6denmesini sa\u011flam\u0131\u015flar, ancak s\u00f6zle\u015fme bedelini almalar\u0131na kar\u015f\u0131n bu paran\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda mal\u0131n teslimine ili\u015fkin hi\u00e7bir giri\u015fimde bulunmam\u0131\u015flard\u0131r. San\u0131klar hakk\u0131nda a\u00e7\u0131klanan iddialarla Hindistan\u2019da r\u00fc\u015fvet vermek, su\u00e7 i\u015flemek amac\u0131yla gizli s\u00f6zle\u015fme yapmak, doland\u0131r\u0131c\u0131l\u0131k su\u00e7lamalar\u0131yla dava a\u00e7\u0131ld\u0131\u011f\u0131 ve san\u0131klar\u0131n bu su\u00e7lardan tutukland\u0131klar\u0131 Hindistan &#8230;, T.C. D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 Yeni Delhi B\u00fcy\u00fckel\u00e7ili\u011fi yaz\u0131lar\u0131 ve t\u00fcm dosya kapsam\u0131ndaki delillerle anla\u015f\u0131lmaktad\u0131r.<br \/>\n4. San\u0131klar\u0131n at\u0131l\u0131 su\u00e7lar\u0131 i\u015flediklerine dair dosyaya sunulan deliller \u00f6nc\u00fcl su\u00e7lardan nispi muhakeme yap\u0131lmas\u0131 i\u00e7in yeterlidir, \u00e7\u00fcnk\u00fc san\u0131klar\u0131n yetkilisi oldu\u011fu .. \u015firketinin \u2018tabela \u015firketi\u2019 niteli\u011finde oldu\u011fu ve yap\u0131s\u0131 hususunda MASAK raporunda \u015fu tespitlere yer verilmi\u015ftir;<br \/>\na) 200.000 ton gibi \u00e7ok y\u00fcksek bir miktarda g\u00fcbre sat\u0131\u015f\u0131n\u0131 taahh\u00fct eden \u015firketin kurulu\u015fundan ihale tarihine kadar g\u00fcbre \u00fcretimi veya ticareti ile ilgili hi\u00e7bir faaliyeti olmam\u0131\u015ft\u0131r.<br \/>\nb) Belirtilen y\u00fcksek miktardaki bir taahh\u00fcde giri\u015fen \u015firketin vergi beyannameleri incelendi\u011finde 1995 y\u0131l\u0131nda \u2018hi\u00e7bir faaliyetinin bulunmad\u0131\u011f\u0131\u2019 \u015feklinde beyanname sundu\u011fu, yine 1996-1997-1998 y\u0131llar\u0131na ili\u015fkin ise herhangi bir kurumlar vergisi beyan\u0131nda bulunmad\u0131\u011f\u0131 \u00c7ankaya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn yaz\u0131s\u0131 ile anla\u015f\u0131lm\u0131\u015f olup, di\u011fer y\u00f6nden \u015firket adresine yap\u0131lan tebligatlar dahi ula\u015ft\u0131r\u0131lamam\u0131\u015f, hatta \u015firket ortaklar\u0131n\u0131n adresleri dahi sahte \u00e7\u0131km\u0131\u015ft\u0131r, dolay\u0131s\u0131yla \u015firketin ve ortaklar\u0131n izine rastlanamam\u0131\u015f olup, bu durum KARSAN \u015firketinin bir \u2018tabela \u015firketi\u2019 niteli\u011finde oldu\u011funa delil olup, sonu\u00e7 olarak belirtilen miktarlardaki nakit paray\u0131 temin edebilecek bir ticari organizasyon veya faaliyeti belirlenememi\u015ftir.<br \/>\nc) Yurtd\u0131\u015f\u0131ndan gelen paralar\u0131n izinin kaybedilmeye \u00e7al\u0131\u015f\u0131lmas\u0131, di\u011fer taraftan yurtd\u0131\u015f\u0131 ticari faaliyete ya da yasal kayna\u011fa ili\u015fkin hi\u00e7bir belge sunulamamas\u0131 hususlar\u0131 da san\u0131klar\u0131n yetkilisi oldu\u011fu \u015firketin an\u0131lan \u2018tabela \u015firketi\u2019 niteli\u011finde oldu\u011funun bir ba\u015fka kan\u0131t\u0131d\u0131r.<br \/>\nd) Karsan \u015firketinin kay\u0131tl\u0131 bir tek personeli dahi bulunmamaktad\u0131r.<br \/>\ne) 1988 y\u0131l\u0131nda yay\u0131nlanan \u015firket t\u00fcz\u00fc\u011f\u00fcne g\u00f6re \u015firketin kay\u0131tl\u0131 sermayesi 10.000.000 TL olup, bu tutar \u0130ngilizce metinlere 10.000.000 USD olarak yaz\u0131lm\u0131\u015f yani \u015firket sermayesi \u0130ngilizce metinlerde ger\u00e7ekte oldu\u011fundan \u00e7ok y\u00fcksek g\u00f6sterilmi\u015ftir.<br \/>\nDi\u011fer taraftan, Y\u00fcksek Daire, \u00f6nc\u00fcl su\u00e7un 1995 tarihinde i\u015flendi\u011fini dosya kapsam\u0131ndaki delillerle belirleyebildi\u011fine g\u00f6re (bkz. karar metni madde (1-), an\u0131lan deliller \u00f6nc\u00fcl su\u00e7tan nispi muhakeme yap\u0131lmas\u0131 i\u00e7inde yeterlidir. Bozma karar\u0131n\u0131n an\u0131lan gerek\u00e7esi de dosya kapsam\u0131ndaki delillerin nispi muhakeme yapmak i\u00e7in yeterli oldu\u011funun en \u00f6nemli kan\u0131t\u0131d\u0131r. Aksinin kabul\u00fc halinde itiraza konu karar 1 ve 2 nolu bentleri y\u00f6n\u00fcnden kendi i\u00e7inde \u00e7eli\u015fkili duruma d\u00fc\u015fmektedir.<br \/>\n5. San\u0131klar\u0131n belirtilen fiillerini konu alan ve taraflar taraf\u0131ndan itiraz edilmeyen uluslararas\u0131 tahkim karar\u0131 Amsterdam Y\u00fcksek Mahkemesi\u2019nin 22.01.2004 tarihli onama karar\u0131 ile kesinle\u015fmi\u015f olup, bu karar \u2018maddi olay\u0131n kabul\u00fc\u2019 bak\u0131m\u0131ndan mahkemeye yeterli d\u00fczeyde bilgi sunmaktad\u0131r. An\u0131lan tahkim karar\u0131 her ne kadar \u00f6zel hukuka ili\u015fkin bir karar ise de, bu karara kar\u015f\u0131 taraflar\u0131n, bu ba\u011flamda \u00f6zellikle savunma taraf\u0131n\u0131n itiraz etmemesi kar\u015f\u0131s\u0131nda, bu karar maddi olay\u0131n de\u011ferlendirilmesi bak\u0131m\u0131ndan ceza mahkemesinin yararlanabilece\u011fi \u00f6nemli bir delil arac\u0131 durumuna gelmi\u015ftir. Nitekim an\u0131lan tahkim karar\u0131 ile, san\u0131klar\u0131n yetkilisi oldu\u011fu KARSAN \u015firketinin s\u00f6zle\u015fme bedelini almas\u0131na ra\u011fmen mal teslimine ili\u015fkin bir giri\u015fimde bulunmad\u0131\u011f\u0131 ve bedeli iade etmeye yana\u015fmad\u0131\u011f\u0131, sonu\u00e7 olarak bir\u00e7ok a\u00e7\u0131dan s\u00f6zle\u015fmeyi ihlal etti\u011fi hususu belirlenmi\u015ftir.<br \/>\n6. Nispi muhakemenin kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 nedeniyle, Hindistan mahkemesinin ula\u015faca\u011f\u0131 sonucun farkl\u0131 olabilece\u011fi \u015feklindeki gerek\u00e7e dayanaks\u0131zd\u0131r. Nispi muhakeme, davas\u0131z yarg\u0131lama olmaz ilkesinin de \u00f6zel bir istisnas\u0131n\u0131 te\u015fkil edip, ikincil nitelikteki uyu\u015fmazl\u0131\u011fa ili\u015fkin verilecek karar\u0131n kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 gerekti\u011fi hususu da dikkate al\u0131nd\u0131\u011f\u0131nda Y\u00fcksek Daire karar\u0131nda de\u011finilen \u2018\u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nispi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi\u2019 nedeniyle Hindistan\u2019daki davan\u0131n sonucunun beklenmesi gerekti\u011fi \u015feklindeki gerek\u00e7e de dayanaks\u0131z kalmaktad\u0131r, \u00e7\u00fcnk\u00fc nispi muhakeme sonunda verilecek karar hi\u00e7bir zaman kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmayacakt\u0131r, dolay\u0131s\u0131yla \u00f6nc\u00fcl su\u00e7lardan nispi muhakeme yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcnde engel bulunmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz.<br \/>\nSonu\u00e7 olarak,<br \/>\n1. Karapara aklama (su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama) fiili kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 olup, \u00f6nc\u00fcl su\u00e7 d\u0131\u015f\u0131nda tamamen ayr\u0131 hukuki yararlar\u0131 korudu\u011fu nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte 4208 say\u0131l\u0131 Kanun\u2019un veya TCK\u2019n\u0131n 282. maddesinin y\u00fcr\u00fcrl\u00fckte olup olmamas\u0131 \u00f6nem ta\u015f\u0131mamaktad\u0131r. Bir malvarl\u0131\u011f\u0131 de\u011ferinin kayna\u011f\u0131n\u0131n \u2018su\u00e7\u2019 olmas\u0131, o paray\u0131 \u2018karapara ya da su\u00e7 geliri\u2019 saymak i\u00e7in gerekli ve yeterli olup, bunun ekonomiye sokulmaya \u00e7al\u0131\u015f\u0131lmas\u0131, \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 -\u00f6nc\u00fcl su\u00e7 hangi tarihte i\u015flenmi\u015f olursa olsun karapara aklama su\u00e7unu olu\u015fturacakt\u0131r. Karapara aklama veya su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama fiillerinde su\u00e7un maddi unsuru \u2018d\u00f6n\u00fc\u015ft\u00fcrme\u2019 hareketi oldu\u011fundan, su\u00e7un i\u015flendi\u011fi tarih, d\u00f6n\u00fc\u015ft\u00fcrme hareketinin ger\u00e7ekle\u015ftirildi\u011fi tarihtir. Somut olayda da d\u00f6n\u00fc\u015ft\u00fcrme hareketlerinin iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar hatta a\u00e7\u0131ld\u0131ktan sonras\u0131nda dahi tesels\u00fcl ederek devam etti\u011fi g\u00f6zetildi\u011finde, belirtilen tarihlerde 4208 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<br \/>\nKarapara aklama fiillerinin Kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ger\u00e7ekle\u015ftirilmesi veya somut olay\u0131m\u0131zda oldu\u011fu gibi y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilemeyece\u011fi g\u00f6r\u00fc\u015f\u00fc doktrinde de yerle\u015fiktir. \u00d6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte, bizatihi aklama fiilinin de su\u00e7 olarak d\u00fczenlenmi\u015f olmas\u0131n\u0131 unsur olarak g\u00f6rmek, TCK\u2019n\u0131n 7. maddesindeki zaman bak\u0131m\u0131ndan uygulama ilkesine yeni bir \u015fey daha katmak anlam\u0131na gelebilecek, su\u00e7 ve su\u00e7lulukla m\u00fccadelede zaafiyet yaratmak yan\u0131nda tehlikeli sonu\u00e7lara da yol a\u00e7abilecek bir d\u00fc\u015f\u00fcncedir.<br \/>\n2. San\u0131klar\u0131n at\u0131l\u0131 \u00f6nc\u00fcl su\u00e7lar\u0131 i\u015flediklerine dair dosyaya sunulan deliller aklama su\u00e7undan h\u00fck\u00fcm kurulmas\u0131 i\u00e7in yeterlidir, \u00e7\u00fcnk\u00fc san\u0131klar\u0131n yetkilisi oldu\u011fu KARSAN \u015firketinin \u2018tabela \u015firketi\u2019 niteli\u011finde oldu\u011fu, hi\u00e7bir ticari faaliyetinin ve \u00e7al\u0131\u015fan\u0131n\u0131n olmad\u0131\u011f\u0131 vb. hususlarda MASAK raporunda tespitlere yer verilmi\u015f, san\u0131klar\u0131n belirtilen fiillerini konu alan ve taraflar taraf\u0131ndan itiraz edilmeyen uluslararas\u0131 tahkim karar\u0131 Amsterdam Y\u00fcksek Mahkemesi\u2019nin 22.01.2004 tarihli onama karar\u0131 ile kesinle\u015fmi\u015f olup, bu karar \u2018maddi olay\u0131n kabul\u00fc\u2019 bak\u0131m\u0131ndan mahkemeye yeterli d\u00fczeyde bilgi sunmaktad\u0131r.<br \/>\n\u00d6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin nispi muhakeme yap\u0131larak \u00e7\u00f6z\u00fcm\u00fc hem usul ekonomisi hem de su\u00e7 ve su\u00e7lulukla etkin m\u00fccadele a\u00e7\u0131s\u0131ndan zorunluluktur. Belirtilen delillerin varl\u0131\u011f\u0131na ra\u011fmen, Hindistan\u2019daki dava konusunda mahkemeyi bekletici sorun sayma yoluna ba\u015fvurmaya sevk etmek, belirtildi\u011fi gibi su\u00e7 ve su\u00e7lulukla etkin m\u00fccadeleyi engelleyecek, yarg\u0131laman\u0131n uzamas\u0131na ve zamana\u015f\u0131m\u0131na u\u011frama tehlikesine maruz kalmas\u0131na neden olabilecek ve dolay\u0131s\u0131yla adil yarg\u0131lama hakk\u0131n\u0131 da ihlal edebilecektir. Nispi muhakemenin kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 nedeniyle, Hindistan mahkemesinin ula\u015faca\u011f\u0131 sonucun farkl\u0131 olabilece\u011fi \u015feklindeki gerek\u00e7e de dayanaks\u0131zd\u0131r.<br \/>\nA\u00e7\u0131klanan nedenlerle, somut olayda, yerel mahkemenin san\u0131klar T..A.ve C. K. hakk\u0131nda verdi\u011fi at\u0131l\u0131 su\u00e7tan cezaland\u0131r\u0131lmalar\u0131na ve fer\u2019ilerine dair karar\u0131n\u0131n bozulmas\u0131na ili\u015fkin Yarg\u0131tay 7. Ceza Dairesinin an\u0131lan karar\u0131 hukuka uygun de\u011fildir\u201d g\u00f6r\u00fc\u015f\u00fcyle itiraz yasa yoluna ba\u015fvurarak, \u00d6zel Daire bozma karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ve yerel mahkeme h\u00fckm\u00fcn\u00fcn onanmas\u0131na karar verilmesi talebinde bulunmu\u015ftur.<br \/>\nDosya Yarg\u0131tay Birinci Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmekle, Ceza Genel Kurulunca de\u011ferlendirilmi\u015f ve a\u00e7\u0131klanan gerek\u00e7elerle karara ba\u011flanm\u0131\u015ft\u0131r.<br \/>\n<strong>T\u00dcRK M\u0130LLET\u0130 ADINA<\/strong><br \/>\n<strong>CEZA GENEL KURULU KARARI<\/strong><br \/>\n\u00d6zel Daire ile Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 aras\u0131nda olu\u015fan ve Ceza Genel Kurulunca \u00e7\u00f6z\u00fcmlenmesi gereken uyu\u015fmazl\u0131klar;<br \/>\n1- San\u0131klar\u0131n 30.10.1995 tarihinde kazand\u0131klar\u0131 ihale sonucu 30.11.1995 tarihinde \u015firket hesab\u0131na yat\u0131r\u0131lan 37.620.000 ABD Dolar\u0131n\u0131n 4208 say\u0131l\u0131 Yasa kapsam\u0131nda karapara olup olmad\u0131\u011f\u0131, bu ba\u011flamda karapara aklama su\u00e7unun sabit olup olmad\u0131\u011f\u0131 ile,<br \/>\n2- San\u0131klar hakk\u0131nda \u00f6nc\u00fc su\u00e7lardan Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f olan davalar\u0131n sonucunun beklenmesinin gerekip gerekmedi\u011finin,<br \/>\nBelirlenmesine ili\u015fkindir.<br \/>\n\u0130ncelenen dosya i\u00e7eri\u011finden;<br \/>\nSan\u0131k T.A.&#8217;un orta\u011f\u0131 ve y\u00f6neticisi, san\u0131k C.K.&#8217;n\u0131n ise m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 olarak g\u00f6r\u00fcnd\u00fc\u011f\u00fc K.Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketinin; toplam \u00f6z sermayesinin %97,64&#8217;\u00fc Hindistan H\u00fck\u00fcmetine, %2,36&#8217;s\u0131 ise \u00e7al\u0131\u015fanlar\u0131na ait olmak \u00fczere mali kurumlar ve kamuya ait olan N..(N.F. Ltd) isimli g\u00fcbre \u015firketi taraf\u0131ndan a\u00e7\u0131lm\u0131\u015f olan \u00fcre al\u0131m ihalesine kat\u0131ld\u0131\u011f\u0131, ihalenin K.Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketi taraf\u0131ndan kazan\u0131lmas\u0131 \u00fczerine taraflar aras\u0131nda 30.10.1995 tarihinde UREA 46 G\u00fcbre Al\u0131m-Sat\u0131m S\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131, s\u00f6zle\u015fme bedelinin %100 nakit \u00f6n \u00f6demesi olan 37.620.000 ABD Dolar\u0131n\u0131n (s\u00f6zle\u015fme bedeli olan 38.000.000 ABD Dolar\u0131- 380.000 Dolar sigorta bedeli) tamam\u0131n\u0131n mallar\u0131n tesliminden \u00f6nce sat\u0131c\u0131n\u0131n banka hesab\u0131na yat\u0131r\u0131laca\u011f\u0131n\u0131 belirten s\u00f6zle\u015fmenin \u00f6deme ba\u015fl\u0131kl\u0131 8. maddesi gere\u011fince NFL taraf\u0131ndan 37.620.000 Dolar K.Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketinin \u0130svi\u00e7re-Cenevre&#8217;de bulunan Pictet CIE Bankas\u0131ndaki 91923 numaral\u0131 hesab\u0131na 29.11.1995 tarihinde yat\u0131r\u0131ld\u0131\u011f\u0131, bir g\u00fcn sonra 30.11.1995 tarihinde \u015firket hesab\u0131nda bulunan paran\u0131n 28.100.000 Dolarl\u0131k k\u0131sm\u0131n\u0131n san\u0131k T.&#8217;\u0131n ayn\u0131 bankada bulunan 91925 nolu hesab\u0131na, 1.100.000 Dolarl\u0131k k\u0131sm\u0131n\u0131n san\u0131k C.&#8217;\u0131n ayn\u0131 bankada bulunan 91924 nolu hesab\u0131na, geri kalan k\u0131sm\u0131n\u0131n da san\u0131k T.&#8217;\u0131n yurt i\u00e7i ve d\u0131\u015f\u0131ndaki farkl\u0131 bankalarda bulunan hesaplar\u0131na aktar\u0131ld\u0131\u011f\u0131, bu hesaplardan, iddianame ile kamu davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 15.12.1999 tarihinden de sonra olmak \u00fczere san\u0131klar\u0131n beraat eden yak\u0131nlar\u0131n\u0131n hesaplar\u0131na havale edildi\u011fi anla\u015f\u0131lmaktad\u0131r.<br \/>\nSan\u0131klar T. A. ve C. K. hakk\u0131nda Yeni Delhi-Hindistan savc\u0131l\u0131\u011f\u0131 taraf\u0131ndan 01.12.1998 tarihinde emniyeti suistimal ve doland\u0131r\u0131c\u0131l\u0131k su\u00e7lar\u0131ndan dava a\u00e7\u0131lm\u0131\u015f olup, davalar\u0131n sonucu ile ilgili olarak dosya i\u00e7erisinde bir bilgi ve belge bulunmamaktad\u0131r.<br \/>\nTaraflar aras\u0131ndaki uyu\u015fmazl\u0131k bir\u00e7ok Uluslararas\u0131 mahkemede yarg\u0131lamaya konu olmu\u015ftur.<br \/>\nBu ba\u011flamda, Cenevre Kantonu Adalet Divan\u0131 14 Ekim 2005 g\u00fcnl\u00fc karar\u0131nda, daval\u0131 T.A.aleyhine hi\u00e7bir doland\u0131r\u0131c\u0131l\u0131k su\u00e7unun kabul edilmedi\u011fine ve bir paray\u0131 aktarma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesinin ise tek ba\u015f\u0131na g\u00fcveni k\u00f6t\u00fcye kullanma i\u00e7in yeterli olmad\u0131\u011f\u0131na h\u00fckmetmi\u015f,<br \/>\nBu karara kar\u015f\u0131 &#8230;. \u015eirketi taraf\u0131ndan \u0130svi\u00e7re Y\u00fcksek Mahkemesine temyiz ba\u015fvurusunda bulunulmu\u015f, Y\u00fcksek mahkeme 28.07.2006 tarihli karar\u0131 ile temyiz ba\u015fvurusunu reddetmi\u015ftir.<br \/>\nUluslararas\u0131 Tahkim Mahkemesi 3 Aral\u0131k 1998 tarihli karar\u0131 ile davac\u0131 .. \u015eirketi taraf\u0131ndan daval\u0131 K.\u015eirketi aleyhine a\u00e7\u0131lan davada; K.\u015eirketinin anla\u015fmay\u0131 ihlal etti\u011fine ve .\u015firketinin zararlar\u0131 nedeniyle tazminat ve faiz \u00f6demesine karar vermi\u015f,<br \/>\nBu karar 03.12.1998 tarihinde K.\u015eirketi taraf\u0131ndan temyiz edilmi\u015f ve Amsterdam Y\u00fcksek Mahkemesi taraf\u0131ndan verilen 22.01.2004 tarihli karar ile Uluslararas\u0131 Tahkim Mahkemesi karar\u0131 kesinle\u015fmi\u015ftir.<br \/>\nMali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu taraf\u0131ndan d\u00fczenlenen 30.07.1999 tarih ve 1\/1 say\u0131l\u0131 raporda san\u0131klar\u0131n 4208 say\u0131l\u0131 Yasa h\u00fck\u00fcmleri uyar\u0131nca cezaland\u0131r\u0131lmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f bildirilmi\u015ftir.<br \/>\nUyu\u015fmazl\u0131k konusuna ili\u015fkin yasal d\u00fczenlemeler incelendi\u011finde;<br \/>\nKaraparan\u0131n tan\u0131m\u0131 ve karapara aklama fiillerinin su\u00e7 olarak d\u00fczenlenmesi hukukumuza ilk olarak 19 Kas\u0131m 1996 tarihli Resmi Gazetede yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 4208 say\u0131l\u0131 Karaparan\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Yasa ile girmi\u015f, an\u0131lan Yasan\u0131n 2. maddesinde karapara ve karapara aklama su\u00e7unun tan\u0131m\u0131 yap\u0131larak, 7. maddesinde yapt\u0131r\u0131m \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<br \/>\n18.10.2006 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131ndaki Yasan\u0131n 26. maddesi ile 4208 say\u0131l\u0131 Yasan\u0131n 2 ve 7. maddeleri de dahil olmak \u00fczere bir \u00e7ok maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, Yasan\u0131n ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere karapara terimi yerine su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferini ifade eden \u2018su\u00e7 geliri\u2019 terimi kullan\u0131lm\u0131\u015f, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin aklanmas\u0131 anlam\u0131na gelen \u2018aklama su\u00e7unun\u2019 5237 say\u0131l\u0131 TCY&#8217;n\u0131n 282. maddesinde d\u00fczenlenmi\u015f olan su\u00e7u ifade etti\u011fi belirtilmi\u015f, 5549 say\u0131l\u0131 Yasan\u0131n 26. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda \u201cDi\u011fer mevzuatta yer alan \u2018karapara\u2019 ibaresinden \u2018su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011feri\u2019, \u2018karapara aklama su\u00e7u\u2019 ibaresinden \u2018aklama su\u00e7u\u2019 anla\u015f\u0131l\u0131r\u2019\u201dd\u00fczenlemesine yer verilmi\u015ftir.<br \/>\n5549 say\u0131l\u0131 Yasan\u0131n yollamada bulundu\u011fu 5237 say\u0131l\u0131 TCY&#8217;n\u0131n \u201cSu\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama\u201d ba\u015fl\u0131kl\u0131 282. maddesinde, su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerinin, yurt d\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 ayr\u0131 bir su\u00e7 olarak tan\u0131mlanm\u0131\u015ft\u0131r.<br \/>\nUyu\u015fmazl\u0131\u011f\u0131n sa\u011fl\u0131kl\u0131 bir \u00e7\u00f6z\u00fcme kavu\u015fturulabilmesi bak\u0131m\u0131ndan i\u015flendi\u011fi iddia olunan su\u00e7 tarihi itibariyle y\u00fcr\u00fcrl\u00fckte bulunan 4208 say\u0131l\u0131 Yasan\u0131n konuyla ilgili b\u00f6l\u00fcmlerinin incelenmesi gereklidir.<br \/>\n4208 say\u0131l\u0131 Yasan\u0131n tan\u0131mlar ba\u015fl\u0131kl\u0131 2. maddesinin (a) bendinde karapara;<br \/>\n\u201c1. 1918 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n Men ve Takibine Dair Kanundaki,<br \/>\n2. 6136 say\u0131l\u0131 Ate\u015fli Silahlar ve B\u0131\u00e7aklar Hakk\u0131nda Kanundaki,<br \/>\n3. 2238 say\u0131l\u0131 Organ ve Doku Al\u0131nmas\u0131, Saklanmas\u0131 ve Nakli Hakk\u0131nda Kanundaki,<br \/>\n4. 2863 say\u0131l\u0131 K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131n\u0131n Korunmas\u0131 Hakk\u0131nda Kanundaki,<br \/>\n5. 213 say\u0131l\u0131 Vergi Usul Kanununun 344 \u00fcnc\u00fc maddesinin 2 ve 3 numaral\u0131 bentlerindeki,<br \/>\n6. 765 say\u0131l\u0131 T\u00fcrk Ceza Kanunundaki Devletin \u015eahsiyetine Kar\u015f\u0131 \u0130\u015flenen C\u00fcr\u00fcmler ve ayn\u0131 Kanunun 179, 192, 264, 316, 317, 318, 319, 322, 325, 332, 333, 335, 339, 341, 342, 345, 350, 403, 404, 406, 435, 436, 495, 496, 497, 498, 499, 500, 504 ve 506&#8217;nc\u0131 maddelerindeki, fiillerin i\u015flenmesi suretiyle elde edilen para veya para yerine ge\u00e7en her t\u00fcrl\u00fc k\u0131ymetli evrakla, mal veya gelirleri veya bir para biriminden di\u011fer bir para birimine \u00e7evrilmesi de dahil, s\u00f6z\u00fc edilen para, evrak, mal veya gelirlerin birbirine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinden elde edilen her t\u00fcrl\u00fc maddi menfaat ve de\u011feri\u201d ,<br \/>\n(b) bendinde ise karapara aklama su\u00e7u;<br \/>\n\u201cT\u00fcrk Ceza Kanununun 296 nc\u0131 maddesinde belirtilen haller haricinde, bu maddenin (a) bendinde say\u0131lan fiillerin i\u015flenmesi suretiyle elde edilen karaparan\u0131n elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131; elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 veya karaparan\u0131n tespitini engellemeye y\u00f6nelik fiilleri\u201difade eder \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<br \/>\nKarapara aklama su\u00e7u kendisine kaynakl\u0131k eden \u201c\u00f6nc\u00fc su\u00e7tan\u201d ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 tipidir. Karapara aklama su\u00e7unun varl\u0131\u011f\u0131 i\u00e7in, \u201c\u00f6nc\u00fc su\u00e7\u201d olarak adland\u0131r\u0131lan ve 4208 say\u0131l\u0131 Yasan\u0131n 2-a maddesinde say\u0131lan su\u00e7lardan birinin i\u015flenmesi, aklamaya konu de\u011ferlerin de \u201c\u00f6nc\u00fc su\u00e7\u201d olarak adland\u0131r\u0131lan bu su\u00e7lardan elde edilmi\u015f olmas\u0131 ve belirtilen \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmesi suretiyle elde edilen parada dahil olmak \u00fczere her t\u00fcrl\u00fc maddi menfaat ve de\u011ferin, elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen karaparan\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, \u00f6nc\u00fc su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi ya da transfer yoluyla aklanmas\u0131 veya karaparan\u0131n tespitini engellemeye y\u00f6nelik fiillerin yap\u0131lmas\u0131 gerekmektedir.<br \/>\nKarapara aklama su\u00e7u a\u00e7\u0131s\u0131ndan varl\u0131\u011f\u0131 gerekli olan \u00f6nc\u00fc su\u00e7un i\u015flenme tarihi, karapara aklama su\u00e7unu hukukumuza sokan 4208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihi olan 19.11.1996 tarihinden \u00f6nceki bir tarihe tekab\u00fcl etmekte ise, art\u0131k karapara say\u0131lan bir de\u011ferden ve karapara aklama su\u00e7undan s\u00f6z edilemez. Belirli \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmi\u015f olmas\u0131 \u00f6n\u015fart\u0131na ba\u011fl\u0131 olarak karapara aklama su\u00e7unun konusunu olu\u015fturan &#8220;karapara&#8221;, ancak an\u0131lan Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra i\u015flenen \u00f6nc\u00fc su\u00e7lardan dolay\u0131 bu niteli\u011fi ta\u015f\u0131yacakt\u0131r. Ba\u015fka bir anlat\u0131mla, yasada belirtilen \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmesi sonucu su\u00e7un konusu olarak ortaya \u00e7\u0131kan &#8220;karapara&#8221; ya bu niteli\u011fini veren 4208 say\u0131l\u0131 Yasa olmu\u015ftur.<br \/>\nBu bilgiler \u0131\u015f\u0131\u011f\u0131nda somut olay de\u011ferlendirildi\u011finde;<br \/>\nSan\u0131klarca i\u015flendi\u011fi iddia olunan \u00f6nc\u00fc su\u00e7lar\u0131n ger\u00e7ekle\u015fme tarihi K. Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketince g\u00fcbre al\u0131m ihalesinin kazan\u0131larak s\u00f6zle\u015fmenin imzaland\u0131\u011f\u0131 30.10.1995 g\u00fcn\u00fcd\u00fcr. Di\u011fer taraftan, karapara aklama su\u00e7unun konusunu olu\u015fturan 37.620.000 ABD Dolar\u0131, san\u0131klar\u0131n y\u00f6neticisi oldu\u011fu \u015firketin ve hemen akabinde san\u0131klar\u0131n \u015fahsi banka hesaplar\u0131na 29.11.2005 ve 30.11.2005 tarihlerinde aktar\u0131lm\u0131\u015f olup, hem i\u015flendi\u011fi iddia olunan \u00f6nc\u00fc su\u00e7lar\u0131n ger\u00e7ekle\u015fme tarihi, hem de \u00f6nc\u00fc su\u00e7lar sonucu san\u0131klarca elde edilerek akland\u0131\u011f\u0131 iddia olunan paran\u0131n elde edildi\u011fi tarih 4208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihi olan 19.11.2006 tarihinden \u00f6ncedir. Karapara aklama su\u00e7unun varl\u0131\u011f\u0131 i\u00e7in, karapara olarak nitelendirilen de\u011ferlerin elde edilmesine ara\u00e7 olu\u015fturan \u00f6nc\u00fc su\u00e7lar\u0131n 4208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 19.11.2006 tarihinden sonra ger\u00e7ekle\u015fmi\u015f olmas\u0131 gerekir, \u00e7\u00fcnk\u00fc ancak bu durumda Yasan\u0131n 2-a maddesinde say\u0131lan su\u00e7lar\u0131n i\u015flenmesi ile elde edilen de\u011ferler karapara olarak adland\u0131r\u0131labilir. Ba\u015fka bir anlat\u0131mla karapara aklama su\u00e7unun i\u015flenebilmesi i\u00e7in \u00f6ncelikle karapara olarak adland\u0131rabilece\u011fimiz bir de\u011ferin varl\u0131\u011f\u0131 gerekmekte olup, bu da Yasada say\u0131lan \u00f6nc\u00fc su\u00e7lar\u0131n Yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihinden sonra i\u015flenmesi halinde olanakl\u0131 olacakt\u0131r. Dolay\u0131s\u0131yla san\u0131klarca akland\u0131\u011f\u0131 iddia olunan paran\u0131n elde edildi\u011fi tarihin 4208 say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce olmas\u0131 nedeniyle karapara olarak nitelendirilemeyece\u011finden, karapara olarak nitelendirilemeyen su\u00e7a konu paran\u0131n da san\u0131klarca banka hesaplar\u0131ndan ba\u015fka hesaplara aktar\u0131lmas\u0131 eylemlerinin karapara aklama su\u00e7unu olu\u015fturdu\u011funun kabul\u00fc olanakl\u0131 de\u011fildir.<br \/>\nZira, aksinin kabul\u00fc Anayasan\u0131n 38. maddesinde; \u201cKimse, i\u015flendi\u011fi zaman y\u00fcr\u00fcrl\u00fckte bulunan kanunun su\u00e7 saymad\u0131\u011f\u0131 bir fiilden dolay\u0131 cezaland\u0131r\u0131lamaz; kimseye su\u00e7u i\u015fledi\u011fi zaman kanunda o su\u00e7 i\u00e7in konulmu\u015f olan cezadan daha a\u011f\u0131r bir ceza verilemez\u201d \u015feklinde, Devletimizin taraf\u0131 oldu\u011fu Avrupa \u0130nsan Haklar\u0131 S\u00f6zle\u015fmesinin 7. maddesinde ise; \u201cHi\u00e7 kimse, i\u015flendi\u011fi zaman ulusal ve uluslararas\u0131 hukuka g\u00f6re bir su\u00e7 say\u0131lmayan bir fiil veya ihmalden dolay\u0131 mahkum edilemez. Yine hi\u00e7 kimseye, su\u00e7un i\u015flendi\u011fi s\u0131rada uygulanabilecek olan cezadan daha a\u011f\u0131r bir ceza verilemez\u201d bi\u00e7iminde d\u00fczenlenerek g\u00fcvence alt\u0131na al\u0131nan ve buna paralel olarak da 5237 say\u0131l\u0131 TCY&#8217;n\u0131n 2. maddesinin birinci f\u0131kras\u0131nda \u201cKanunun a\u00e7\u0131k\u00e7a su\u00e7 saymad\u0131\u011f\u0131 bir fiil i\u00e7in kimseye ceza verilemez ve g\u00fcvenlik tedbiri uygulanamaz. Kanunda yaz\u0131l\u0131 cezalardan ve g\u00fcvenlik tedbirlerinden ba\u015fka bir ceza ve g\u00fcvenlik tedbirine h\u00fckmolunamaz\u201d \u015feklinde d\u00fczenlenmi\u015f olan ve \u00e7a\u011fda\u015f ceza hukukunun en temel ilkelerinden birisini olu\u015fturan su\u00e7ta ve cezada kanunilik ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturacakt\u0131r.<br \/>\nBu itibarla, san\u0131klar\u0131n eylemlerinin karapara aklama su\u00e7unu olu\u015fturdu\u011funu kabul eden yerel mahkeme h\u00fckm\u00fcn\u00fc bozan \u00d6zel Daire karar\u0131 isabetli olup, hakl\u0131 nedene dayanmayan Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n reddine karar verilmelidir.<br \/>\n\u00c7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmayan sekiz Genel Kurul \u00dcyesi; itiraz\u0131n kabul\u00fcne karar verilmesi gerekti\u011fi d\u00fc\u015f\u00fcncesiyle kar\u015f\u0131 oy kullanm\u0131\u015flard\u0131r.<br \/>\nDi\u011fer itiraz nedenine gelince; san\u0131klar\u0131n eyleminin karapara aklama su\u00e7unu olu\u015fturmayaca\u011f\u0131n\u0131n saptand\u0131\u011f\u0131 nazara al\u0131nd\u0131\u011f\u0131nda, san\u0131klar hakk\u0131nda \u00f6nc\u00fc su\u00e7lardan Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f olan davalar\u0131n sonucunun beklenmesinin gerekip gerekmedi\u011fi hususundaki itiraz nedeninin ise bu a\u015famada de\u011ferlendirilmesinde hukuki bir yarar bulunmad\u0131\u011f\u0131 sonucuna var\u0131lm\u0131\u015ft\u0131r.<br \/>\n<span style=\"color: #ff0000;\"><strong>SONU\u00c7 :<\/strong><\/span><br \/>\nA\u00e7\u0131klanan nedenlerle,<br \/>\n1- Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n REDD\u0130NE,<br \/>\n2- Dosyan\u0131n mahalline g\u00f6nderilmek \u00fczere Yarg\u0131tay Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na TEVD\u0130\u0130NE, 01.11.2011 g\u00fcn\u00fc yap\u0131lan m\u00fczakerede oy\u00e7oklu\u011fuyla karar verildi.<\/p>\n<\/div>\n<\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><span style=\"color: #ff6600;\"><strong>T.C.<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>YARGITAY<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Ceza Genel Kurulu <\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Esas No : 2011\/7-31 <\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Karar No : 2011\/219 <\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>Tarih : 01.11.2011<\/strong> <\/span><\/div>\n<div class=\"content\" style=\"text-align: center;\" align=\"justify\"><span style=\"color: #008000;\"><strong>\u0130\u00c7T\u0130HAT METN\u0130<\/strong><\/span><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><span style=\"color: #008000;\"><strong>\u00d6ZET :<\/strong> <\/span>Kara para aklama su\u00e7unun i\u015flenebilmesi i\u00e7in \u00f6ncelikle kara para olarak adland\u0131rabilece\u011fimiz bir de\u011ferin varl\u0131\u011f\u0131 gerekmekte olup, bu da yasada say\u0131lan \u00f6nc\u00fc su\u00e7lar\u0131n yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihinden sonra i\u015flenmesi halinde olanakl\u0131 olacakt\u0131r. Dolay\u0131s\u0131yla san\u0131klarca akland\u0131\u011f\u0131 iddia olunan paran\u0131n elde edildi\u011fi tarihin 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce olmas\u0131 nedeniyle kara para olarak nitelendirilemeyece\u011finden, kara para olarak nitelendirilemeyen su\u00e7a konu paran\u0131n da san\u0131klarca banka hesaplar\u0131ndan ba\u015fka hesaplara aktar\u0131lmas\u0131 eylemlerinin kara para aklama su\u00e7unu olu\u015fturdu\u011funun kabul\u00fc olanakl\u0131 de\u011fildir.<\/div>\n<div align=\"justify\"><\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><strong><span style=\"color: #ff0000;\">DAVA :<\/span><\/strong>San\u0131klar T. ve C.&#8217;\u0131n kara para aklama su\u00e7undan eylemlerine uyan ve lehe olan 5237 say\u0131l\u0131 TCY&#8221; n\u0131n 282\/1 ve 52\/2. maddeleri uyar\u0131nca 5 y\u0131l hapis ve 2.000.000.- Lira adli para cezas\u0131yla cezaland\u0131r\u0131lmalar\u0131na, haklar\u0131nda ayn\u0131 yasan\u0131n 53. maddesinin uygulanmas\u0131na, \u00fczerine tedbir konulan 362.393,60.- YTL, 26.327.626,11 USD ve 333,03 Euro ile malvarl\u0131\u011f\u0131 de\u011ferlerinin an\u0131lan yasan\u0131n 55\/2. maddesi uyar\u0131nca &#8230;&#8230;&#8230;&#8230; Limited \u015eirketi&#8217;ne karar kesinle\u015fti\u011finde nemalar\u0131 ile birlikte iadesine ili\u015fkin, Ankara 7. Asliye Ceza Mahkemesi&#8217;nce verilen 07.07.2008 g\u00fcn ve 1303-482 say\u0131l\u0131 h\u00fckm\u00fcn kat\u0131lanlar vekilleri, san\u0131k T. ve m\u00fcdafii ile san\u0131k C. taraf\u0131ndan temyizi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 7. Ceza Dairesi&#8217;nce 29.12.2010 g\u00fcn ve 15629-17189 say\u0131 ile;&#8221;&#8230;III- San\u0131k C., san\u0131k T. ve m\u00fcdafiinin temyizleri ile, kat\u0131lanlar vekillerinin bu san\u0131klara y\u00f6nelen temyizleri, Y., S., E., T., T., S., C., Y., R., K., Z., M., Z., C&#8230;&#8230;&#8230;. Ltd. \u015eti. ve A&#8230;&#8230;.A.\u015e. vekillerinin de malen sorumlu s\u0131fat\u0131yla temyizlerine g\u00f6re ve h\u00fckmolunan cezan\u0131n niteli\u011fi ve miktar\u0131na g\u00f6re san\u0131k T. m\u00fcdafiinin duru\u015fma iste\u011finin reddine karar verilerek yap\u0131lan incelemede;1- T\u00fcm dosya kapsam\u0131na g\u00f6re, san\u0131klardan T. taraf\u0131ndan temsil edilen K&#8230;&#8230;..Ltd. \u015eti&#8217;nin san\u0131k C.&#8217;\u0131n da kat\u0131l\u0131m\u0131yla Hindistan Devletine ait N&#8230;..firmas\u0131n\u0131n a\u00e7t\u0131\u011f\u0131 ihaleye kat\u0131larak, Hindistan \u0130nterpol\u00fcn\u00fcn yaz\u0131s\u0131na g\u00f6re doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet verme ve evrakta sahtecilik su\u00e7lar\u0131n\u0131n i\u015flenmesi suretiyle ihaleyi kazanmas\u0131 sonucu s\u00f6zle\u015fme bedelinin 29.11.1995 tarihinde \u0130svi\u00e7re\u2019deki san\u0131klara ait banka hesaplar\u0131na transfer edildi\u011fi, bu hesaplardan da 30.11.1995-01.08.1997 tarihleri aras\u0131nda muhtelif \u00fclkeler ve T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transferler yap\u0131ld\u0131\u011f\u0131 ve bu tarihler ile sonras\u0131nda paran\u0131n \u00e7e\u015fitli i\u015flemlere tabi tutuldu\u011fu anla\u015f\u0131lm\u0131\u015f olup, \u00f6ncelikle bu eylemlerin 4208 Say\u0131l\u0131 Yasa kapsam\u0131nda kara para aklama su\u00e7unu olu\u015fturup olu\u015fturmayaca\u011f\u0131n\u0131n irdelenmesi gerekmektedir.4208 Say\u0131l\u0131 Yasa uyar\u0131nca kara para aklama su\u00e7unun olu\u015fabilmesi i\u00e7in, an\u0131lan yasan\u0131n 2\/a madde f\u0131kras\u0131nda say\u0131lan ve \u00f6nc\u00fcl su\u00e7 olarak nitelendirilen fiillerin i\u015flenmesi suretiyle elde edilen paran\u0131n, elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen kara paran\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 gerekmektedir.Bu durumda \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi, sonucu elde edilen kara para, su\u00e7un unsurunu olu\u015fturmaktad\u0131r.Su\u00e7tan elde edilen menfaatleri kara para aklama su\u00e7unun unsuru olma haline getiren 4208 Say\u0131l\u0131 Yasad\u0131r. 765 say\u0131l\u0131 TCK&#8217;nun 2. maddesindeki (5237 say\u0131l\u0131 TCK&#8217;nun 7. maddesi) &#8220;i\u015flendi\u011fi zaman\u0131n kanununa g\u00f6re c\u00fcr\u00fcm veya kabahat say\u0131lmayan fiilden dolay\u0131 kimseye ceza verilemez&#8221; h\u00fckm\u00fc kar\u015f\u0131s\u0131nda, 4208 Say\u0131l\u0131 Yasa geriye y\u00fcr\u00fct\u00fclerek \u00f6nc\u00fcl su\u00e7 tan\u0131m\u0131n\u0131n bulunmad\u0131\u011f\u0131 tarihte i\u015flenen fiillere bu nitelikler kazand\u0131r\u0131lamaz. Bir ba\u015fka anlat\u0131mla at\u0131l\u0131 su\u00e7lar\u0131n 4208 Say\u0131l\u0131 Yasadan \u00f6nce i\u015flenmi\u015f olmalar\u0131 nedeniyle bu su\u00e7lar \u00f6nc\u00fcl su\u00e7 olarak tan\u0131mlanamayaca\u011f\u0131ndan elde edilen paran\u0131n kara para olarak nitelendirilmesi olanakl\u0131 bulunmamaktad\u0131r.4208 Say\u0131l\u0131 Yasa kapsam\u0131nda aklama su\u00e7unun unsurunu olu\u015fturan kara para ancak bu kanunun y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra \u00f6nc\u00fcl su\u00e7lar\u0131n i\u015flenmesi halinde bu niteli\u011fi ta\u015f\u0131yacakt\u0131r. \u0130\u015flendi\u011fi \u00f6ne s\u00fcr\u00fclen su\u00e7lardan elde edilen para 29.11.1995 tarihinde san\u0131klar\u0131n banka hesaplar\u0131na yat\u0131r\u0131lm\u0131\u015f, 4208 Say\u0131l\u0131 Yasa ise bu su\u00e7lar\u0131n tamamlanmas\u0131ndan sonra 19.11.1996 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.A\u00e7\u0131klanan nedenlerle;San\u0131klara at\u0131l\u0131 kara para aklama su\u00e7unun ve mahkemece san\u0131klar lehine oldu\u011fu kabul edilen 5237 say\u0131l\u0131 TCK&#8217;nun 282. maddesindeki su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7unun unsurlar\u0131n\u0131n olu\u015fmad\u0131\u011f\u0131 g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131.2. Kabule g\u00f6re de;<\/p>\n<p>San\u0131klar\u0131n i\u015fledi\u011fi \u00f6ne s\u00fcr\u00fclen ve \u00f6nc\u00fcl su\u00e7 olduklar\u0131 kabul edilen fiiller nedeniyle Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Kara para aklama su\u00e7undan a\u00e7\u0131lan kamu davas\u0131nda, unsur olan \u00f6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin bu su\u00e7 y\u00f6n\u00fcnden yarg\u0131lama faaliyetinde bulunmayan hakim taraf\u0131ndan \u00e7\u00f6z\u00fcm\u00fc yani nisbi muhakeme ancak \u00f6nc\u00fcl su\u00e7un yarg\u0131lama yap\u0131larak kan\u0131tlanmas\u0131na olanak bulunmayan san\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc, zamana\u015f\u0131m\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 ve benzeri hallerle s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n<p>San\u0131klar hakk\u0131nda Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011funa g\u00f6re, \u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nisbi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi de g\u00f6zetilerek, Hindistan&#8217;daki yarg\u0131lama sonucunda verilmi\u015f ve kesinle\u015fmi\u015f bir karar varsa getirtilip incelenerek sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekirken, eksik soru\u015fturma sonucu yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131&#8221; isabetsizliklerinden bozulmas\u0131na karar verilmi\u015ftir.<\/p>\n<p>Yarg\u0131tay C. Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise 03.02.2011 g\u00fcn ve 276673 say\u0131 ile;<\/p>\n<p>&#8220;A) Birinci Uyu\u015fmazl\u0131k Konusuna \u0130li\u015fkin \u0130tirazlar\u0131m\u0131z:<\/p>\n<p>Yarg\u0131tay 7. Ceza Dairesi an\u0131lan karar\u0131nda \u00f6zetle;<\/p>\n<p>&#8220;4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce i\u015flenen \u00f6nc\u00fcl su\u00e7lardan elde edilen paran\u0131n san\u0131klara at\u0131l\u0131 kara para aklama su\u00e7unu ve mahkemece san\u0131klar lehine oldu\u011fu kabul edilen 5237 say\u0131l\u0131 TCK&#8217;nun 282. maddesindeki su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7unun unsurlar\u0131n\u0131n olu\u015fturmayaca\u011f\u0131&#8221; g\u00f6r\u00fc\u015f\u00fcnde olup, bu g\u00f6r\u00fc\u015fe kat\u0131lmak \u015fu nedenlerle imkans\u0131zd\u0131r;<\/p>\n<p>1. Bilindi\u011fi gibi, &#8220;kara paran\u0131n aklanmas\u0131&#8221; (money laundering) fiili ilk kez 1996 y\u0131l\u0131nda 4208 Say\u0131l\u0131 Kanun ile hukuk sistemimizde su\u00e7 olarak d\u00fczenlenmi\u015ftir. Kara para aklama su\u00e7unun olu\u015fabilmesi i\u00e7in, &#8220;\u00f6nc\u00fcl su\u00e7&#8221; olarak nitelendirilen fiillerin i\u015flenmesi suretiyle elde edilen paran\u0131n (bir di\u011fer deyi\u015fle su\u00e7 gelirinin), elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen kara paran\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi ya da transfer yoluyla aklanmas\u0131 gerekmektedir. Olay\u0131m\u0131zda ise, san\u0131klara isnat olunan \u00f6nc\u00fcl su\u00e7, Hindistan Devletine ait N&#8230;&#8230;&#8230; firmas\u0131n\u0131n a\u00e7t\u0131\u011f\u0131 ihaleye kat\u0131larak, doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet verme ve evrakta sahtecilik su\u00e7lar\u0131n\u0131n i\u015flenmesi suretiyle ihaleyi kazanmalar\u0131 ve sonucunda s\u00f6zle\u015fme bedelinin iktisab\u0131d\u0131r.<\/p>\n<p>2. 4208 Say\u0131l\u0131 Kanunda d\u00fczenlenen kara para aklama su\u00e7u ve TCK 282. maddesinde d\u00fczenlenen su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7u ile, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin, yurtd\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131, ayr\u0131 bir su\u00e7 olarak d\u00fczenlenmi\u015ftir (Gerek\u00e7e, TCK md. 282). K\u0131sacas\u0131, kara para aklama su\u00e7u, kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7tur. An\u0131lan kara para aklama su\u00e7u ve su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7lar\u0131 ile birden fazla hukuki yarar korunmaktad\u0131r, nitekim doktrinde, bu su\u00e7la korunan hukuki yarar, &#8220;&#8230;su\u00e7un finansman\u0131n\u0131n \u00f6nlenmesi, organize su\u00e7 ve uyu\u015fturucu madde ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile m\u00fccadele, su\u00e7 \u00f6rg\u00fctlerinin ekonomik g\u00fcc\u00fcn\u00fcn \u00e7\u00f6kertilmesi, bunlar\u0131n eleba\u015flar\u0131na ve faillere ula\u015f\u0131labilmesi yani kamu d\u00fczeninin korunmas\u0131, finansal sistemin ve kurulu\u015flar\u0131n ekonomik denge ve istikrar\u0131n\u0131n, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, sayg\u0131nl\u0131\u011f\u0131n\u0131n korunmas\u0131, r\u00fc\u015fvetin ve kirlenmenin yayg\u0131nla\u015fmas\u0131n\u0131n ve su\u00e7 \u00f6rg\u00fctlerinin arz ettikleri tehlikeler sebebiyle demokratik de\u011ferlerin tahribinin \u00f6nlenmesi&#8221; olarak ifade edilmektedir. Dolay\u0131s\u0131yla, a\u00e7\u0131klanan hukuki yararlar\u0131 korumak i\u00e7in su\u00e7 olarak tan\u0131mlanm\u0131\u015f olan kara para aklama fiilinin kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 olup, \u00f6nc\u00fcl su\u00e7 d\u0131\u015f\u0131nda tamamen ayr\u0131 hukuki yararlar\u0131 korudu\u011fu nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte 4208 Say\u0131l\u0131 Kanunun veya TCK 282. maddesinin y\u00fcr\u00fcrl\u00fckte olup olmamas\u0131 \u00f6nem ta\u015f\u0131mayacakt\u0131r. Ger\u00e7ekten de, kanun koyucunun yukar\u0131da a\u00e7\u0131klanan, su\u00e7 finansman\u0131n\u0131n \u00f6nlenmesinden ba\u015flayarak, kamu d\u00fczeninin ve demokratik de\u011ferlerin korunmas\u0131na kadar birincil ve ikincil olarak nitelendirilebilecek bir\u00e7ok hukuki yarar\u0131 ger\u00e7ekle\u015ftirmek amac\u0131yla su\u00e7 olarak tan\u0131mlad\u0131\u011f\u0131 kara para aklama su\u00e7unun i\u015flendi\u011fi tarih, su\u00e7 olarak tan\u0131mlanan ve ceza ile yapt\u0131r\u0131m alt\u0131na al\u0131nan aklama fiilinin i\u015flendi\u011fi tarihtir. \u00c7\u00fcnk\u00fc belirtilen fiil ile, su\u00e7tan kaynaklanan de\u011ferin ekonomiye kat\u0131lmas\u0131 \u00f6nlenmek istenmektedir. Dolay\u0131s\u0131yla, kara para aklama su\u00e7unda korunan hukuki de\u011fer nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nem ta\u015f\u0131yan as\u0131l unsur, paran\u0131n kayna\u011f\u0131n\u0131n &#8220;su\u00e7&#8221; olmas\u0131d\u0131r. Buradan hareketle, bir de\u011ferin kayna\u011f\u0131n\u0131n &#8220;su\u00e7&#8221; olmas\u0131, o paray\u0131 &#8220;kara para ya da su\u00e7 geliri&#8221; saymak i\u00e7in gerekli ve yeterli olup, bunun ekonomiye sokulmaya \u00e7al\u0131\u015f\u0131lmas\u0131, \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 -\u00f6nc\u00fcl su\u00e7 hangi tarihte i\u015flenmi\u015f olursa olsun- kara para aklama su\u00e7unu olu\u015fturacakt\u0131r. Su\u00e7un olu\u015fmas\u0131 i\u00e7in, \u00f6nc\u00fcl su\u00e7u olu\u015fturan fiilin i\u015flendi\u011fi tarihte bu fiilin ceza kanunlar\u0131nda su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131, yani paran\u0131n su\u00e7 say\u0131lan fiillerle elde edilmi\u015f olmas\u0131 gerekli ve yeterlidir.<\/p>\n<p>3. Aklamaya konu malvarl\u0131klar\u0131n\u0131n kayna\u011f\u0131n\u0131 olu\u015fturan \u00f6nc\u00fcl su\u00e7un kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce i\u015flenmesi, ancak aklama fiilinin kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden sonra ger\u00e7ekle\u015ftirilmesi durumunda aklama su\u00e7unun olu\u015fmayaca\u011f\u0131 hususunda doktrinde de Y\u00fcksek Daire ile ayn\u0131 y\u00f6nde g\u00f6r\u00fc\u015fler bulunmakta olup, bu g\u00f6r\u00fc\u015flere g\u00f6re, ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fck yasa\u011f\u0131 su\u00e7un unsurlar\u0131 i\u00e7in oldu\u011fu kadar su\u00e7un \u00f6n \u015fart\u0131 (\u00f6nc\u00fcl su\u00e7) i\u00e7in de ge\u00e7erlidir, dolay\u0131s\u0131yla 4208 Say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce i\u015flenen \u00f6nc\u00fcl su\u00e7lardan elde edilen gelirler \u00fczerinde ger\u00e7ekle\u015fen aklama eylemleri su\u00e7 olu\u015fturmayacakt\u0131r. Bu g\u00f6r\u00fc\u015fe g\u00f6re, \u00f6nc\u00fcl su\u00e7un i\u015flenmesi sonucu su\u00e7un konusu olarak ortaya \u00e7\u0131kan gelire kara para niteli\u011fini veren 4208 Say\u0131l\u0131 Kanundur.<\/p>\n<p>Belirtilen g\u00f6r\u00fc\u015fe kat\u0131lmaya imkan bulunmamaktad\u0131r; \u00e7\u00fcnk\u00fc su\u00e7un \u00f6n \u015fartlar\u0131n\u0131 unsurlardan ay\u0131rmakta yarar vard\u0131r. \u00d6n \u015fartlar, su\u00e7un unsurlar\u0131ndan ba\u011f\u0131ms\u0131z olduklar\u0131 i\u00e7in, su\u00e7 say\u0131lan hareketin d\u0131\u015f\u0131nda incelenmelidir, \u00e7\u00fcnk\u00fc \u00f6n \u015fart, su\u00e7 say\u0131lan hareketin yap\u0131lmas\u0131ndan \u00f6nce d\u0131\u015f d\u00fcnyada varl\u0131k kazan\u0131r. Nitekim, unsurun s\u00f6z konusu olmas\u0131 halinde, failin bu unsurun varl\u0131\u011f\u0131n\u0131 bilmesi ve onun ger\u00e7ekle\u015fmesini istemesi gerekti\u011fi halde, \u00f6n \u015fartlar\u0131n -fiilden \u00f6nce bulunmalar\u0131 nedeniyle- fail taraf\u0131ndan iradi bir surette ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131na, ihtiya\u00e7 yoktur, sadece failin bunlar\u0131n varl\u0131\u011f\u0131n\u0131 bilmi\u015f, \u00f6ng\u00f6rm\u00fc\u015f olmas\u0131 ile yetinilecektir. Buradan hareketle, su\u00e7un \u00f6n \u015fart\u0131 olan \u00f6nc\u00fcl su\u00e7un varl\u0131\u011f\u0131n\u0131n fail taraf\u0131ndan bilinmesi, yani aklama faaliyetine konu edilen de\u011ferin kayna\u011f\u0131n\u0131n &#8220;su\u00e7&#8221; oldu\u011funu bilmesi, aklama su\u00e7unun i\u015flenebilmesi i\u00e7in gerekli ve yeterlidir.<\/p>\n<p>Kanaatimizce, Y\u00fcksek Daire karar\u0131nda belirtildi\u011fi bi\u00e7imde, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte bizatihi kara para aklama fiilinin su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131n\u0131 aklama su\u00e7unun unsuru haline getirmek, TCK&#8217;n\u0131n 2. maddesinde yer bulan kanunilik ilkesi ve TCK&#8217;n\u0131n 7. maddesindeki ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fck yasa\u011f\u0131 (zaman bak\u0131m\u0131ndan uygulama) ilkesinin anlam\u0131n\u0131 kanun koyucunun iradesine ayk\u0131r\u0131 olarak geni\u015fletmek olacakt\u0131r. Ceza Hukuku denildi\u011finde ilk akla gelen ilkelerden birisi olan kanunilik ilkesi, ancak kanunda g\u00f6sterilen fiillerin su\u00e7 say\u0131labilece\u011fi ve bunlara da ancak kanunda g\u00f6sterilen cezalar\u0131n verilebilmesi anlam\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bir fiilin su\u00e7 say\u0131labilmesi i\u00e7in sadece kanunda su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131 yeterli de\u011fildir, ayr\u0131ca bu fiili su\u00e7 olarak tan\u0131mlayan ve cezai yapt\u0131r\u0131ma ba\u011flayan kanunun fiilin i\u015flendi\u011fi tarihten \u00f6nce y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olmas\u0131 da gereklidir (TCK md. 7). \u00d6nc\u00fcl su\u00e7 y\u00f6n\u00fcnden, belirtilen zaman bak\u0131m\u0131ndan uygulama ilkesinin anlam\u0131, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte bu fiilin yani aklama fiiline kaynakl\u0131k olu\u015fturan fiilin, su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131 zorunlulu\u011fudur. \u00d6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte, bizatihi aklama fiilinin de su\u00e7 olarak d\u00fczenlenmi\u015f olmas\u0131n\u0131 unsur olarak g\u00f6rmek, TCK&#8217;n\u0131n 7. maddesindeki zaman bak\u0131m\u0131ndan uygulama ilkesine yeni bir \u015fey daha katmak anlam\u0131na gelebilecek, su\u00e7 ve su\u00e7lulukla m\u00fccadelede zaafiyet yaratmak yan\u0131nda tehlikeli sonu\u00e7lara da yol a\u00e7abilecek bir d\u00fc\u015f\u00fcncedir.<\/p>\n<p>Doktrinde savunulan ve bizim de kat\u0131ld\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015fe g\u00f6re ise, 4208 Say\u0131l\u0131 Kanun, eskiden de su\u00e7 olarak tan\u0131mlanm\u0131\u015f fiilleri yeni ve daha a\u011f\u0131r esaslar getirerek de\u011fi\u015ftirmemekte, sadece bu fiillerden elde edilen gelir \u00fczerinde ger\u00e7ekle\u015ftirilen birtak\u0131m fiilleri cezaland\u0131rmaktad\u0131r. Bu durumda, kanunun ge\u00e7mi\u015fe y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden ancak su\u00e7 geliri \u00fczerindeki aklama eyleminin kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00f6nce sona ermesi halinde s\u00f6z edilebilecektir. Kara para aklama fiillerinin kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ger\u00e7ekle\u015ftirilmesi veya y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilemeyecektir.<\/p>\n<p>4. itiraz konusu kararda savunulan &#8220;\u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte kara para aklama fiilinin su\u00e7 olarak tan\u0131mlanm\u0131\u015f olmas\u0131&#8221; halini kara para aklama su\u00e7unun unsuru sayma halinde, su\u00e7 ve su\u00e7lulukla m\u00fccadelede kabul edilemez baz\u0131 sonu\u00e7lar ortaya \u00e7\u0131kabilecektir. Somut olarak \u00f6rneklemek gerekirse, \u00f6rne\u011fin, 4208 Say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmeden \u00f6nce yap\u0131lm\u0131\u015f bir uyu\u015fturucu ticareti fiilinden elde edilen ve su\u00e7 geliri oldu\u011fu \u015f\u00fcphesiz olan bir malvarl\u0131\u011f\u0131, kanun y\u00fcr\u00fcrl\u00fc\u011fe girdikten sonra d\u00f6n\u00fc\u015ft\u00fcrme faaliyetine tabi tutulur ise, s\u0131rf kayna\u011f\u0131n\u0131n yani \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte kara para aklama fiilinin su\u00e7 olarak tan\u0131mlanmam\u0131\u015f olmas\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda, bu g\u00f6r\u00fc\u015fe dayan\u0131lmas\u0131 nedeniyle kara para aklama su\u00e7unu olu\u015fturmayaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fcrebilecektir.<\/p>\n<p>5. 4208 Say\u0131l\u0131 Kanunda d\u00fczenlenen kara para aklama su\u00e7u ve TCK&#8217;n\u0131n 282. maddesinde tan\u0131mlanan su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama fiilleri &#8220;se\u00e7imlik hareketli&#8221; bir su\u00e7 olarak d\u00fczenlenmi\u015ftir. Bunlar, kara paran\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 bi\u00e7imindeki se\u00e7imlik hareketlerdir.<\/p>\n<p>Somut olay\u0131m\u0131zda san\u0131klar, \u00f6nc\u00fcl su\u00e7 sonucu elde ettikleri su\u00e7 gelirinin 29.11.1995 tarihinde \u0130svi\u00e7re\u2019deki banka hesaplar\u0131na transfer edilmesinden hemen bir g\u00fcn sonra bu hesaplardan da muhtelif \u00fclkeler ve T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transferler yap\u0131lmas\u0131 ve bu tarihler ile sonras\u0131nda paran\u0131n \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 faaliyetlerini yo\u011fun bi\u00e7imde s\u00fcrd\u00fcrm\u00fc\u015flerdir. Olay\u0131m\u0131zda \u00f6zellik arz eden husus, su\u00e7un se\u00e7imlik hareketlerinden san\u0131klarca y\u00fcr\u00fct\u00fclen &#8220;gizleme&#8221; faaliyetinin iddianame ile dava a\u00e7\u0131lmas\u0131ndan sonra da devam etmesidir. Bu nedenle iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar yani hukuki kesinti d\u0131\u015f\u0131nda zamana\u015f\u0131m\u0131n\u0131 kesen ba\u015fka bir nedenin bulunmad\u0131\u011f\u0131 a\u015fikard\u0131r. \u015e\u00f6yle ki, san\u0131klar 4208 Say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011fe giri\u015finden sonra da iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar gizleme ve d\u00f6n\u00fc\u015ft\u00fcrme fiillerine devam etmi\u015fler, (\u015f\u00fcphesiz ba\u015fka bir iddianame ile a\u00e7\u0131lmas\u0131 gereken ayr\u0131 bir dava konusunu olu\u015fturmakla birlikte) gizledikleri paran\u0131n bir k\u0131sm\u0131n\u0131 da iddianame ile dava a\u00e7\u0131lmas\u0131ndan sonra 2006-2007 y\u0131llar\u0131nda da baz\u0131 hesaplara transfer etmi\u015f olup, bu husus dosya kapsam\u0131ndaki 17.10.2007 tarihli bilirki\u015fi raporu, 01.04.2008 tarihli ek bilirki\u015fi raporu, 30.07.199 tarih ve HUZ 1\/1 say\u0131l\u0131 MASAK soru\u015fturma raporu ve t\u00fcm banka kay\u0131tlar\u0131 ile anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Dava a\u00e7\u0131ld\u0131ktan sonra devam eden &#8220;gizleme&#8221; ve &#8220;d\u00f6n\u00fc\u015ft\u00fcrme&#8221; hareketlerinden ba\u015fl\u0131calar\u0131 a\u015fa\u011f\u0131da \u00f6rnek olarak g\u00f6sterilmi\u015ftir:<\/p>\n<p>Hesap Sahibi: Banka Ad\u0131 ve \u015eubesi: Tarih: Miktar:<\/p>\n<p>T.A. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 2.317.233.10 USD<\/p>\n<p>T.A. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 1.052.92.-YTL<\/p>\n<p>C.K. \u0130\u015f B. Ke\u00e7i\u00f6ren 29.11.2002 367.567.96.-YTL<\/p>\n<p>S.\u00c7. \u0130\u015f B. Ke\u00e7i\u00f6ren 17.04.2007 2.200.000.00 USD<\/p>\n<p>S.\u00c7. \u0130\u015f B. Ke\u00e7i\u00f6ren 17.04.2007 1.724.200.00 USD<\/p>\n<p>K.A. Finansb. Necatibey 14.04.2000 11.826.11 USD<\/p>\n<p>K.A. Pamukb. Kavakl\u0131dere 20.06.2000 164.291.38.-YTL<\/p>\n<p>Y.A. Yap\u0131 Kredi B. Siteler 11.02.2000 1.066.438.00 USD<\/p>\n<p>S.A. \u0130\u015f B. K\u00fc\u00e7\u00fckevler 16.03.2001 1.430.655.52 USD<\/p>\n<p>Yukar\u0131da somut olarak g\u00f6sterilen \u00f6rneklerle de anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, 4208 Say\u0131l\u0131 Kanun ve TCK md. 282 ile cezai yapt\u0131r\u0131ma ba\u011flanan &#8220;gizleme&#8221; ve &#8220;\u00e7e\u015fitli i\u015flemlere tabi tutma&#8221; faaliyetlerinin 4208 Say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden \u00e7ok daha sonra da devam etti\u011fi tart\u0131\u015fmas\u0131zd\u0131r. Kara para aklama su\u00e7unun zincirleme su\u00e7 \u015feklinde i\u015flenebilece\u011fi kabul edilmektedir. Olay\u0131m\u0131zda san\u0131klar\u0131n aklama fiilleri de zincirleme bi\u00e7imde ger\u00e7ekle\u015fmi\u015f ve tesels\u00fcl eden fiiller iddianame ile dava a\u00e7\u0131l\u0131p hukuki kesinti olu\u015funcaya kadar devam etmi\u015ftir. Bilindi\u011fi gibi zincirleme su\u00e7larda su\u00e7un i\u015flendi\u011fi tarih, tesels\u00fcl\u00fcn sona erdi\u011fi tarihtir. Kara para aklama veya su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama fiillerinde de su\u00e7un maddi unsuru &#8220;d\u00f6n\u00fc\u015ft\u00fcrme&#8221; hareketidir. Somut olayda da tesels\u00fcl eden d\u00f6n\u00fc\u015ft\u00fcrme hareketlerinin ger\u00e7ekle\u015ftirildi\u011fi tarihte 4208 Say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Dolay\u0131s\u0131yla, itiraza konu kararda yer verilen &#8220;\u00f6nc\u00fcl su\u00e7lardan elde edilen paran\u0131n 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe giri\u015finden \u00f6nce san\u0131klar\u0131n hesab\u0131na transfer edildi\u011fi ve bu nedenle at\u0131l\u0131 su\u00e7un olu\u015fmayaca\u011f\u0131&#8221; \u015feklindeki gerek\u00e7eye kat\u0131lmaya imkan bulunmamaktad\u0131r. Bu g\u00f6r\u00fc\u015f\u00fcn kabul\u00fc olay\u0131m\u0131zda aklama fiilinin tek bir hareketten olu\u015ftu\u011funu (ani su\u00e7 oldu\u011funu) savunmak anlam\u0131na gelecektir. Oysa olay\u0131m\u0131zda, aklama fiili tesels\u00fcl etmi\u015ftir, san\u0131klar taraf\u0131ndan y\u00fczlerce farkl\u0131 i\u015flemle para transferi\/d\u00f6n\u00fc\u015ft\u00fcrme faaliyeti yap\u0131ld\u0131\u011f\u0131 dosyadaki t\u00fcm delillerle anla\u015f\u0131lmaktad\u0131r. Dolay\u0131s\u0131yla, kara para aklama fiillerinin 4208 Say\u0131l\u0131 Kanunun y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilmeyecek ve san\u0131klar\u0131n fiillerinin at\u0131l\u0131 su\u00e7u olu\u015fturdu\u011funun kabul\u00fc gerekecektir.<\/p>\n<p>B) \u0130kinci Uyu\u015fmazl\u0131k Konusuna \u0130li\u015fkin \u0130tirazlar\u0131m\u0131z:<\/p>\n<p>Yarg\u0131tay 7. Ceza Dairesi an\u0131lan karar\u0131nda \u00f6zetle;<\/p>\n<p>&#8220;San\u0131klar\u0131n i\u015fledi\u011fi \u00f6ne s\u00fcr\u00fclen ve \u00f6nc\u00fcl su\u00e7 olduklar\u0131 kabul edilen fiiller nedeniyle Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f ceza davas\u0131 bulundu\u011funa g\u00f6re, \u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nisbi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi de g\u00f6zetilerek, Hindistan&#8217;daki yarg\u0131lama sonucunda verilmi\u015f ve kesinle\u015fmi\u015f bir karar varsa getirtilip incelenerek sonucuna g\u00f6re san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n de\u011ferlendirilmesi gerekirken, eksik soru\u015fturma sonucu yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131&#8221; hususunu yasaya ayk\u0131r\u0131 bulmu\u015ftur. Bu karara kat\u0131lmaya imkan bulunmamaktad\u0131r. \u015e\u00f6yle ki;<\/p>\n<p>1. \u00d6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin nispi muhakeme yap\u0131larak \u00e7\u00f6z\u00fcm\u00fc hem usul ekonomisi hem de su\u00e7 ve su\u00e7lulukla etkin m\u00fccadele a\u00e7\u0131s\u0131ndan zorunluluktur. Ceza mahkemesinde yarg\u0131lama konusu edilen su\u00e7un ispat\u0131n\u0131n, ba\u015fka bir mahkemenin g\u00f6rev alan\u0131na giren bir sorunun \u00e7\u00f6z\u00fcm\u00fcne ba\u011fl\u0131 oldu\u011fu hallerde, ceza mahkemesinin uyu\u015fmazl\u0131\u011f\u0131 bizzat kendisinin \u00e7\u00f6zmesi &#8220;nispi muhakeme&#8221; olarak adland\u0131r\u0131lmaktad\u0131r. \u0130kincil nitelikteki uyu\u015fmazl\u0131\u011f\u0131n bekletici sorun say\u0131lmas\u0131 veya nispi muhakeme yoluyla \u00e7\u00f6z\u00fcmlenmesi kural olarak mahkemenin takdirinde olup, CMK md. 218\/1&#8217;in anlam\u0131 da budur. Nispi muhakeme yapma halinde, bekletici sorun yapmada oldu\u011fu gibi, ba\u015fka bir mahkemenin karar\u0131n\u0131n beklenmesi gerekmedi\u011finden, zaman kayb\u0131 s\u00f6z konusu olmayacakt\u0131r. Somut olay\u0131m\u0131zda oldu\u011fu gibi ba\u015fka bir \u00fclkede devam eden \u00f6nc\u00fcl su\u00e7un yarg\u0131lama s\u00fcrecinin tamamlanmas\u0131n\u0131n ne kadar zaman alaca\u011f\u0131n\u0131n \u00f6ng\u00f6r\u00fclemeyece\u011fi durumlarda, yarg\u0131lama makam\u0131n\u0131n yapmas\u0131 gereken tercihini nispi muhakeme yapmaktan yana kullanmakt\u0131r, su\u00e7 ve su\u00e7lulukla etkin m\u00fccadelenin gere\u011fi de budur. Ger\u00e7ekten de, nispi muhakeme yap\u0131lmas\u0131n\u0131n, bir yandan muhakemenin \u00e7abukla\u015ft\u0131r\u0131lmas\u0131na, di\u011fer yandan da maddi ger\u00e7e\u011fin ortaya \u00e7\u0131kmas\u0131na hizmet etti\u011fi savunulmaktad\u0131r. Belirtilen t\u00fcm hususlar dikkate al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7 konusunda Hindistan&#8217;da devam eden yarg\u0131laman\u0131n sonucunun beklenmesi zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n<p>Y\u00fcksek Daire karar\u0131nda, &#8220;nispi muhakeme yapmak, ancak \u00f6nc\u00fcl su\u00e7un yarg\u0131lama yap\u0131larak kan\u0131tlanmas\u0131na olanak bulunmayan san\u0131\u011f\u0131n \u00f6l\u00fcm\u00fc, zamana\u015f\u0131m\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 ve benzeri hallerle belirli hallerde ba\u015fvurulabilecek&#8221; istisnai bir y\u00f6ntem olarak g\u00f6sterilmi\u015ftir, oysa ki durum b\u00f6yle de\u011fildir. B\u00f6yle bir zorunlulu\u011fu ne CMK, ne de ba\u015fka bir kanun yarg\u0131lama makam\u0131na y\u00fcklememi\u015ftir (Sadece CMK md. 218\/2. san\u0131\u011f\u0131n ger\u00e7ek ya\u015f\u0131n\u0131n belirlenmesi konusunda nispi muhakeme yapma zorunlulu\u011fu getirmektedir). Nitekim doktrinde de, aklama su\u00e7unu yarg\u0131layacak mahkemenin g\u00f6rev alan\u0131 ile ilgili olarak \u00f6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011fine nispi muhakeme yoluyla karar verece\u011fi ifade edilmektedir. Belirtilen yasal dayanaklar ve doktrinde savunulan g\u00f6r\u00fc\u015flerin d\u0131\u015f\u0131na \u00e7\u0131karak mahkemeyi bekletici sorun sayma yoluna ba\u015fvurmaya sevketmek belirtildi\u011fi gibi su\u00e7 ve su\u00e7lulukla etkin m\u00fccadeleyi engelleyecektir.<\/p>\n<p>2. \u00d6nc\u00fcl su\u00e7lar\u0131n i\u015flenip i\u015flenmedi\u011finin belirlenmesi i\u00e7in Hindistan adli makamlar\u0131n\u0131n karar\u0131n\u0131n beklenmesi zorunlulu\u011fu getirmek, adil yarg\u0131lama hakk\u0131n\u0131 ihlal de edebilecektir. Nispi muhakeme yap\u0131lmas\u0131n\u0131n, bir yandan muhakemenin \u00e7abukla\u015ft\u0131r\u0131lmas\u0131na, di\u011fer yandan da maddi ger\u00e7e\u011fin ortaya \u00e7\u0131kmas\u0131na hizmet etti\u011fi g\u00f6z \u00f6n\u00fcnde bulunduruldu\u011funda, bu yola ba\u015fvurmamak davalar\u0131n gereksiz yere uzamas\u0131na neden olabilecek ve adil yarg\u0131lama hakk\u0131 ihlal edilmi\u015f olacakt\u0131r.<\/p>\n<p>3. Dosya i\u00e7inde bulunan deliller \u00f6nc\u00fcl su\u00e7lar\u0131n (doland\u0131r\u0131c\u0131l\u0131k, r\u00fc\u015fvet ve evrakta sahtecilik) i\u015flendi\u011fi, \u00f6zellikle doland\u0131r\u0131c\u0131l\u0131k su\u00e7unun i\u015flendi\u011fi hususunda h\u00fck\u00fcm kurmaya yeterli delil bulunmaktad\u0131r.<\/p>\n<p>San\u0131k T.&#8217;\u0131n orta\u011f\u0131 ve yetkilisi, san\u0131k C.&#8217;in ise fiilen yetkilisi oldu\u011fu &#8230;&#8230;&#8230;&#8230;Dan\u0131\u015fmanl\u0131k, Tur. San. Tic. Ltd. \u015eirketi&#8217;nin Hindistan devletine ait N&#8230;&#8230;adl\u0131 g\u00fcbre \u015firketinin a\u00e7t\u0131\u011f\u0131 200.000 tonluk \u00fcre al\u0131m\u0131na ili\u015fkin ihaleye kat\u0131ld\u0131\u011f\u0131 ve ihaleyi 38 milyon USD bedelle kazand\u0131\u011f\u0131, ancak bu ihalenin Hindistan devlet g\u00f6revlilerine r\u00fc\u015fvet vermek suretiyle kazan\u0131ld\u0131\u011f\u0131 ve mal tesliminde \u00f6deme yap\u0131lmas\u0131 s\u00f6zle\u015fmeyle kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r. San\u0131klar mal\u0131n teslim edilmemesi halinde &#8220;Birinci s\u0131n\u0131f Lloyd&#8217;s sigorta poli\u00e7esi&#8221; sunma ko\u015fuluna dayanm\u0131\u015flar ancak bu nitelikteki sigorta poli\u00e7esini sunmay\u0131p, poli\u00e7e yerine bu ko\u015fulu yerine getirmi\u015f g\u00f6r\u00fcnmek i\u00e7in b\u00f6yle bir riski i\u00e7ermeyen &#8220;gemiyle g\u00f6nderme deniz sigorta senedi&#8221; d\u00fczenletmi\u015fler ve i\u015fbirli\u011fi yapt\u0131klar\u0131 Hindistanl\u0131 g\u00f6revlilerin yetkilerini a\u015farak bu durumu g\u00f6z ard\u0131 edip mal\u0131n tesliminden \u00f6nce mal bedelinin (sigorta bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan 37.620.000 USD) \u00f6denmesini sa\u011flam\u0131\u015flar, ancak s\u00f6zle\u015fme bedelini almalar\u0131na kar\u015f\u0131n bu paran\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda mal\u0131n teslimine ili\u015fkin hi\u00e7bir giri\u015fimde bulunmam\u0131\u015flard\u0131r. San\u0131klar hakk\u0131nda a\u00e7\u0131klanan iddialarla Hindistan&#8217;da r\u00fc\u015fvet vermek, su\u00e7 i\u015flemek amac\u0131yla gizli s\u00f6zle\u015fme yapmak, doland\u0131r\u0131c\u0131l\u0131k su\u00e7lamalar\u0131yla dava a\u00e7\u0131ld\u0131\u011f\u0131 ve san\u0131klar\u0131n bu su\u00e7lardan tutukland\u0131klar\u0131 <em><span style=\"color: #ff0000;\">Hindistan \u0130nterpol\u00fcn\u00fcn, TC. D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 Yeni Delhi B\u00fcy\u00fckel\u00e7ili\u011fi yaz\u0131lan ve t\u00fcm dosya kapsam\u0131ndaki delillerle anla\u015f\u0131lmaktad\u0131r.<\/span><\/em><\/p>\n<p>4. San\u0131klar\u0131n at\u0131l\u0131 su\u00e7lar\u0131 i\u015flediklerine dair dosyaya sunulan deliller \u00f6nc\u00fcl su\u00e7lardan nispi muhakeme yap\u0131lmas\u0131 i\u00e7in yeterlidir, \u00e7\u00fcnk\u00fc san\u0131klar\u0131n yetkilisi oldu\u011fu&#8230;&#8230;&#8230;&#8230;.\u015eirketi&#8217;nin &#8220;tabela \u015firketi&#8221; niteli\u011finde oldu\u011fu ve yap\u0131s\u0131 hususunda MASAK raporunda \u015fu tespitlere yer verilmi\u015ftir;<\/p>\n<p>a) 200.000 ton gibi \u00e7ok y\u00fcksek bir miktarda g\u00fcbre sat\u0131\u015f\u0131n\u0131 taahh\u00fct eden \u015firketin kurulu\u015fundan ihale tarihine kadar g\u00fcbre \u00fcretimi veya ticareti ile ilgili hi\u00e7bir faaliyeti olmam\u0131\u015ft\u0131r.<\/p>\n<p>b) Belirtilen y\u00fcksek miktardaki bir taahh\u00fcde giri\u015fen \u015firketin vergi beyannameleri incelendi\u011finde 1995 y\u0131l\u0131nda &#8220;hi\u00e7bir faaliyetinin bulunmad\u0131\u011f\u0131&#8221; \u015feklinde beyanname sundu\u011fu, yine 1996-1997-1998 y\u0131llar\u0131na ili\u015fkin ise herhangi bir kurumlar vergisi beyan\u0131nda bulunmad\u0131\u011f\u0131 \u00c7ankaya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn yaz\u0131s\u0131 ile anla\u015f\u0131lm\u0131\u015f olup, di\u011fer y\u00f6nden \u015firket adresine yap\u0131lan tebligatlar dahi ula\u015ft\u0131r\u0131lamam\u0131\u015f, hatta \u015firket ortaklar\u0131n\u0131n adresleri dahi sahte \u00e7\u0131km\u0131\u015ft\u0131r, dolay\u0131s\u0131yla \u015firketin ve ortaklar\u0131n izine rastlanamam\u0131\u015f olup, bu durum&#8230;&#8230;&#8230;\u015eirketi&#8217;nin bir &#8220;tabela \u015firketi&#8221; niteli\u011finde oldu\u011funa delil olup, sonu\u00e7 olarak belirtilen miktarlardaki nakit paray\u0131 temin edebilecek bir ticari organizasyon veya faaliyeti belirlenememi\u015ftir.<\/p>\n<p>c) Yurtd\u0131\u015f\u0131ndan gelen paralar\u0131n izinin kaybedilmeye \u00e7al\u0131\u015f\u0131lmas\u0131, di\u011fer taraftan yurtd\u0131\u015f\u0131 ticari faaliyete ya da yasal kayna\u011fa ili\u015fkin hi\u00e7bir belge sunulamama-s\u0131 hususlar\u0131 da san\u0131klar\u0131n yetkilisi oldu\u011fu \u015firketin an\u0131lan &#8220;tabela \u015firketi&#8221; niteli\u011finde oldu\u011funun bir ba\u015fka kan\u0131t\u0131d\u0131r.<\/p>\n<p>d)&#8230;&#8230;&#8230;.\u015eirketi&#8217;nin kay\u0131tl\u0131 bir tek personeli dahi bulunmamaktad\u0131r.<\/p>\n<p>e) 1988 y\u0131l\u0131nda yay\u0131nlanan \u015firket t\u00fcz\u00fc\u011f\u00fcne g\u00f6re \u015firketin kay\u0131tl\u0131 sermayesi 10.000.000.-TL olup, bu tutar \u0130ngilizce metinlere 10.000.000 USD olarak yaz\u0131lm\u0131\u015f yani \u015firket sermayesi \u0130ngilizce metinlerde ger\u00e7ekte oldu\u011fundan \u00e7ok y\u00fcksek g\u00f6sterilmi\u015ftir.<\/p>\n<p>Di\u011fer taraftan, Y\u00fcksek Daire, \u00f6nc\u00fcl su\u00e7un 1995 tarihinde i\u015flendi\u011fini dosya kapsam\u0131ndaki delillerle belirleyebildi\u011fine g\u00f6re (bkz. karar metni madde (1-), an\u0131lan deliller \u00f6nc\u00fcl su\u00e7tan nispi muhakeme yap\u0131lmas\u0131 i\u00e7inde yeterlidir. Bozma karar\u0131n\u0131n an\u0131lan gerek\u00e7esi de dosya kapsam\u0131ndaki delillerin nispi muhakeme yapmak i\u00e7in yeterli oldu\u011funun en \u00f6nemli kan\u0131t\u0131d\u0131r. Aksinin kabul\u00fc halinde itiraza konu karar 1 ve 2 nolu bentleri y\u00f6n\u00fcnden kendi i\u00e7inde \u00e7eli\u015fkili duruma d\u00fc\u015fmektedir.<\/p>\n<p>5. San\u0131klar\u0131n belirtilen fiillerini konu alan ve taraflar taraf\u0131ndan itiraz edilmeyen uluslararas\u0131 tahkim karar\u0131 Amsterdam Y\u00fcksek Mahkemesi&#8217;nin 22.01.2004 tarihli onama karar\u0131 ile kesinle\u015fmi\u015f olup, bu karar &#8220;maddi olay\u0131n kabul\u00fc&#8221; bak\u0131m\u0131ndan mahkemeye yeterli d\u00fczeyde bilgi sunmaktad\u0131r. An\u0131lan tahkim karar\u0131 her ne kadar \u00f6zel hukuka ili\u015fkin bir karar ise de, bu karara kar\u015f\u0131 taraflar\u0131n, bu ba\u011flamda \u00f6zellikle savunma taraf\u0131n\u0131n itiraz etmemesi kar\u015f\u0131s\u0131nda, bu karar maddi olay\u0131n de\u011ferlendirilmesi bak\u0131m\u0131ndan ceza mahkemesinin yararlanabilece\u011fi \u00f6nemli bir delil arac\u0131 durumuna gelmi\u015ftir. Nitekim an\u0131lan tahkim karar\u0131 ile, san\u0131klar\u0131n yetkilisi oldu\u011fu &#8230;&#8230;&#8230;.. \u015eirketi&#8217;nin s\u00f6zle\u015fme bedelini almas\u0131na ra\u011fmen mal teslimine ili\u015fkin bir giri\u015fimde bulunmad\u0131\u011f\u0131 ve bedeli iade etmeye yana\u015fmad\u0131\u011f\u0131, sonu\u00e7 olarak bir\u00e7ok a\u00e7\u0131dan s\u00f6zle\u015fmeyi ihlal etti\u011fi hususu belirlenmi\u015ftir.<\/p>\n<p>6. Nispi muhakemenin kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 nedeniyle, Hindistan mahkemesinin ula\u015faca\u011f\u0131 sonucun farkl\u0131 olabilece\u011fi \u015feklindeki gerek\u00e7e dayanaks\u0131zd\u0131r. Nispi muhakeme, davas\u0131z yarg\u0131lama olmaz ilkesinin de \u00f6zel bir istisnas\u0131n\u0131 te\u015fkil edip, ikincil nitelikteki uyu\u015fmazl\u0131\u011fa ili\u015fkin verilecek karar\u0131n kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 gerekti\u011fi hususu da dikkate al\u0131nd\u0131\u011f\u0131nda Y\u00fcksek Daire karar\u0131nda de\u011finilen &#8220;\u00f6nc\u00fcl su\u00e7 konusunda yarg\u0131lama yetkisine sahip mahkeme ile bu su\u00e7un i\u015flenip i\u015flenmedi\u011fini nispi muhakeme yoluyla belirleyecek mahkemenin farkl\u0131 sonu\u00e7lara ula\u015fabilece\u011fi&#8221; nedeniyle Hindistan&#8217;daki davan\u0131n sonucunun beklenmesi gerekti\u011fi \u015feklindeki gerek\u00e7e de dayanaks\u0131z kalmaktad\u0131r, \u00e7\u00fcnk\u00fc nispi muhakeme sonunda verilecek karar hi\u00e7bir zaman kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmayacakt\u0131r, dolay\u0131s\u0131yla \u00f6nc\u00fcl su\u00e7lardan nispi muhakeme yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcnde engel bulunmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz.<\/p>\n<p>Sonu\u00e7 olarak,<\/p>\n<p>1. Kara para aklama (su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama) fiili kendisine kaynakl\u0131k eden \u00f6nc\u00fcl su\u00e7tan ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 olup, \u00f6nc\u00fcl su\u00e7 d\u0131\u015f\u0131nda tamamen ayr\u0131 hukuki yararlar\u0131 korudu\u011fu nazara al\u0131nd\u0131\u011f\u0131nda, \u00f6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte 4208 Say\u0131l\u0131 Kanunun veya TCK&#8217;n\u0131n 282. maddesinin y\u00fcr\u00fcrl\u00fckte olup olmamas\u0131 \u00f6nem ta\u015f\u0131mamaktad\u0131r. Bir malvarl\u0131\u011f\u0131 de\u011ferinin kayna\u011f\u0131n\u0131n &#8220;su\u00e7&#8221; olmas\u0131, o paray\u0131 &#8220;kara para ya da su\u00e7 geliri&#8221; saymak i\u00e7in gerekli ve ye-terli olup, bunun ekonomiye sokulmaya \u00e7al\u0131\u015f\u0131lmas\u0131, \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 -\u00f6nc\u00fcl su\u00e7 hangi tarihte i\u015flenmi\u015f olursa olsun &#8211; kara para aklama su\u00e7unu olu\u015fturacakt\u0131r. Kara para aklama veya su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama fiillerinde su\u00e7un maddi unsuru &#8220;d\u00f6n\u00fc\u015ft\u00fcrme&#8221; hareketi oldu\u011fundan, su\u00e7un i\u015flendi\u011fi tarih, d\u00f6n\u00fc\u015ft\u00fcrme hareketinin ger\u00e7ekle\u015ftirildi\u011fi tarihtir. Somut olayda da d\u00f6n\u00fc\u015ft\u00fcrme hareketlerinin iddianame ile dava a\u00e7\u0131l\u0131ncaya kadar hatta a\u00e7\u0131ld\u0131ktan sonras\u0131nda dahi tesels\u00fcl ederek devam etti\u011fi g\u00f6zetildi\u011finde, belirtilen tarihlerde 4208 Say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Kara para aklama fiillerinin kanunun y\u00fcr\u00fcrl\u00fck tarihinden sonra ger\u00e7ekle\u015ftirilmesi veya somut olay\u0131m\u0131zda oldu\u011fu gibi y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce ba\u015flay\u0131p kesintili ya da kesintisiz y\u00fcr\u00fcrl\u00fck tarihinden sonraya sarkmas\u0131 durumunda kanunun ge\u00e7mi\u015fe uyguland\u0131\u011f\u0131ndan bahsedilemeyece\u011fi g\u00f6r\u00fc\u015f\u00fc doktrinde de yerle\u015fiktir. \u00d6nc\u00fcl su\u00e7un i\u015flendi\u011fi tarihte, bizatihi aklama fiilinin de su\u00e7 olarak d\u00fczenlenmi\u015f olmas\u0131n\u0131 unsur olarak g\u00f6rmek, TCK&#8217;n\u0131n 7. maddesindeki zaman bak\u0131m\u0131ndan uygulama ilkesine yeni bir \u015fey daha katmak anlam\u0131na gelebilecek, su\u00e7 ve su\u00e7lulukla m\u00fccadelede zaafiyet yaratmak yan\u0131nda tehlikeli sonu\u00e7lara da yol a\u00e7abilecek bir d\u00fc\u015f\u00fcncedir.<\/p>\n<p>2. San\u0131klar\u0131n at\u0131l\u0131 \u00f6nc\u00fcl su\u00e7lar\u0131 i\u015flediklerine dair dosyaya sunulan deliller aklama su\u00e7undan h\u00fck\u00fcm kurulmas\u0131 i\u00e7in yeterlidir, \u00e7\u00fcnk\u00fc san\u0131klar\u0131n yetkilisi oldu\u011fu &#8230;&#8230;&#8230;..\u015eirketi&#8217;nin &#8220;tabela \u015firketi&#8221; niteli\u011finde oldu\u011fu, hi\u00e7bir ticari faaliyetinin ve \u00e7al\u0131\u015fan\u0131n\u0131n olmad\u0131\u011f\u0131 vb. hususlarda MASAK raporunda tespitlere yer verilmi\u015f, san\u0131klar\u0131n belirtilen fiillerini konu alan ve taraflar taraf\u0131ndan itiraz edilmeyen uluslararas\u0131 tahkim karar\u0131 Amsterdam Y\u00fcksek Mahkemesi&#8217;nin 22.01.2004 tarihli onama karar\u0131 ile kesinle\u015fmi\u015f olup, bu karar &#8220;maddi olay\u0131n kabul\u00fc&#8221; bak\u0131m\u0131ndan mahkemeye yeterli d\u00fczeyde bilgi sunmaktad\u0131r.<\/p>\n<p>\u00d6nc\u00fcl su\u00e7un i\u015flenip i\u015flenmedi\u011finin nispi muhakeme yap\u0131larak \u00e7\u00f6z\u00fcm\u00fc hem usul ekonomisi hem de su\u00e7 ve su\u00e7lulukla etkin m\u00fccadele a\u00e7\u0131s\u0131ndan zorunluluktur. Belirtilen delillerin varl\u0131\u011f\u0131na ra\u011fmen, Hindistan&#8217;daki dava konusunda mahkemeyi bekletici sorun sayma yoluna ba\u015fvurmaya sevk etmek, belirtildi\u011fi gibi su\u00e7 ve su\u00e7lulukla etkin m\u00fccadeleyi engelleyecek, yarg\u0131laman\u0131n uzamas\u0131na ve zamana\u015f\u0131m\u0131na u\u011frama tehlikesine maruz kalmas\u0131na neden olabilecek ve dolay\u0131s\u0131yla adil yarg\u0131lama hakk\u0131n\u0131 da ihlal edebilecektir. Nispi muhakemenin kesin h\u00fck\u00fcm g\u00fcc\u00fcne sahip olmamas\u0131 nedeniyle, Hindistan mahkemesinin ula\u015faca\u011f\u0131 sonucun farkl\u0131 olabilece\u011fi \u015feklindeki gerek\u00e7e de dayanaks\u0131zd\u0131r.<\/p>\n<p>A\u00e7\u0131klanan nedenlerle, somut olayda, yerel mahkemenin san\u0131klar T. ve C. hakk\u0131nda verdi\u011fi at\u0131l\u0131 su\u00e7tan cezaland\u0131r\u0131lmalar\u0131na ve fer&#8217;ilerine dair karar\u0131n\u0131n bozulmas\u0131na ili\u015fkin Yarg\u0131tay 7. Ceza Dairesi&#8217;nin an\u0131lan karan hukuka uygun de\u011fildir g\u00f6r\u00fc\u015f\u00fcyle itiraz yasa yoluna ba\u015fvurarak, \u00f6zel daire bozma karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ve yerel mahkeme h\u00fckm\u00fcn\u00fcn onanmas\u0131na karar verilmesi talebinde bulunmu\u015ftur.<\/p>\n<p>Dosya Yarg\u0131tay Birinci Ba\u015fkanl\u0131\u011f\u0131&#8217;na g\u00f6nderilmekle, Ceza Genel Kurulu&#8217;nca de\u011ferlendirilmi\u015f ve a\u00e7\u0131klanan gerek\u00e7elerle karara ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p><span style=\"color: #008000;\"><strong>KARAR :<\/strong> <\/span><\/p>\n<p>\u00d6zel daire ile Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 aras\u0131nda olu\u015fan ve Ceza Genel Kurulu&#8217;nca \u00e7\u00f6z\u00fcmlenmesi gereken uyu\u015fmazl\u0131klar;<\/p>\n<p>1- San\u0131klar\u0131n 30.10.1995 tarihinde kazand\u0131klar\u0131 ihale sonucu 30.11.1995 tarihinde \u015firket hesab\u0131na yat\u0131r\u0131lan 37.620.000 ABD Dolar\u0131n\u0131n 4208 Say\u0131l\u0131 Yasa kapsam\u0131nda kara para olup olmad\u0131\u011f\u0131, <span style=\"color: #ff0000;\"><strong>bu ba\u011flamda kara para aklama su\u00e7unun sabit olup olmad\u0131\u011f\u0131 ile,<\/strong><\/span><\/p>\n<p>2- San\u0131klar hakk\u0131nda \u00f6nc\u00fc su\u00e7lardan Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f olan davalar\u0131n sonucunun beklenmesinin gerekip gerekmedi\u011finin,<\/p>\n<p>Belirlenmesine ili\u015fkindir.<\/p>\n<p>\u0130ncelenen dosya i\u00e7eri\u011finden;<\/p>\n<p>San\u0131k T.&#8217;\u0131n orta\u011f\u0131 ve y\u00f6neticisi, san\u0131k C.&#8217;\u0131n ise m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 olarak g\u00f6r\u00fcnd\u00fc\u011f\u00fc &#8230;&#8230;&#8230;&#8230;. Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketi&#8217;nin; toplam \u00f6z sermayesinin % 97,64&#8217;\u00fc Hindistan H\u00fck\u00fcmetine, % 2,36&#8217;s\u0131 ise \u00e7al\u0131\u015fanlar\u0131na ait olmak \u00fczere mali kurumlar ve kamuya ait olan N&#8230;&#8230;&#8230;(N&#8230;&#8230;&#8230;&#8230;) isimli g\u00fcbre \u015firketi taraf\u0131ndan a\u00e7\u0131lm\u0131\u015f olan \u00fcre al\u0131m ihalesine kat\u0131ld\u0131\u011f\u0131, ihalenin&#8230;&#8230;&#8230;&#8230;.Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketi taraf\u0131ndan kazan\u0131lmas\u0131 \u00fczerine taraflar aras\u0131nda 30.10.1995 tarihinde UREA 46 G\u00fcbre Al\u0131m-Sat\u0131m S\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131, s\u00f6zle\u015fme bedelinin % 100 nakit \u00f6n \u00f6demesi olan 37.620.000 ABD Dolar\u0131n\u0131n (s\u00f6zle\u015fme bedeli olan 38.000.000 ABD Dolar\u0131- 380.000 Dolar sigorta bedeli) tamam\u0131n\u0131n mallar\u0131n tesliminden \u00f6nce sat\u0131c\u0131n\u0131n banka hesab\u0131na yat\u0131r\u0131laca\u011f\u0131n\u0131 belirten s\u00f6zle\u015fmenin \u00f6deme ba\u015fl\u0131kl\u0131 8. maddesi gere\u011fince N&#8230;&#8230;..taraf\u0131ndan 37.620.000 Dolar&#8230;&#8230;&#8230;&#8230; Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketinin \u0130svi\u00e7re-Cenevre&#8217;de bulunan P&#8230;&#8230;&#8230;.Bankas\u0131ndaki 91923 numaral\u0131 hesab\u0131na 29.11.1995 tarihinde yat\u0131r\u0131ld\u0131\u011f\u0131, bir g\u00fcn sonra 30.11.1995 tarihinde \u015firket hesab\u0131nda bulunan paran\u0131n 28.100.000 Dolarl\u0131k k\u0131sm\u0131n\u0131n san\u0131k T.&#8217;\u0131n ayn\u0131 bankada bulunan 91925 nolu hesab\u0131na, 1.100.000 Dolarl\u0131k k\u0131sm\u0131n\u0131n san\u0131k C.&#8217;\u0131n ayn\u0131 bankada bulunan 91924 nolu hesab\u0131na, geri kalan k\u0131sm\u0131n\u0131n da san\u0131k T.&#8217;\u0131n yurt i\u00e7i ve d\u0131\u015f\u0131ndaki farkl\u0131 bankalarda bulunan hesaplar\u0131na aktar\u0131ld\u0131\u011f\u0131, bu hesaplardan, iddianame ile kamu davas\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 15.12.1999 tarihinden de sonra olmak \u00fczere san\u0131klar\u0131n beraat eden yak\u0131nlar\u0131n\u0131n hesaplar\u0131na havale edildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>San\u0131klar T. ve C. hakk\u0131nda Yeni Delhi-Hindistan savc\u0131l\u0131\u011f\u0131 taraf\u0131ndan 01.12.1998 tarihinde emniyeti suistimal ve doland\u0131r\u0131c\u0131l\u0131k su\u00e7lar\u0131ndan dava a\u00e7\u0131lm\u0131\u015f olup, davalar\u0131n sonucu ile ilgili olarak dosya i\u00e7erisinde bir bilgi ve belge bulunmamaktad\u0131r.<\/p>\n<p>Taraflar aras\u0131ndaki uyu\u015fmazl\u0131k bir\u00e7ok uluslararas\u0131 mahkemede yarg\u0131lamaya konu olmu\u015ftur.<\/p>\n<p>Bu ba\u011flamda, Cenevre Kantonu Adalet Divan\u0131 14 Ekim 2005 g\u00fcnl\u00fc karar\u0131nda, daval\u0131 T. aleyhine hi\u00e7bir doland\u0131r\u0131c\u0131l\u0131k su\u00e7unun kabul edilmedi\u011fine ve bir paray\u0131 aktarma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesinin ise tek ba\u015f\u0131na g\u00fcveni k\u00f6t\u00fcye kullanma i\u00e7in yeterli olmad\u0131\u011f\u0131na h\u00fckmetmi\u015f,<\/p>\n<p>Bu karara kar\u015f\u0131 N&#8230;&#8230;.. \u015eirketi taraf\u0131ndan \u0130svi\u00e7re Y\u00fcksek Mahkemesi&#8217;ne temyiz ba\u015fvurusunda bulunulmu\u015f, Y\u00fcksek Mahkeme 28.07.2006 tarihli karar\u0131 ile temyiz ba\u015fvurusunu reddetmi\u015ftir.<\/p>\n<p>Uluslararas\u0131 Tahkim Mahkemesi 3 Aral\u0131k 1998 tarihli karar\u0131 ile davac\u0131 N&#8230;&#8230;&#8230;\u015eirketi taraf\u0131ndan daval\u0131&#8230;&#8230;&#8230;..\u015eirketi aleyhine a\u00e7\u0131lan davada;&#8230;&#8230;&#8230;.. \u015eirketi&#8217;nin anla\u015fmay\u0131 ihlal etti\u011fine ve N&#8230;&#8230;.\u015firketinin zararlar\u0131 nedeniyle tazminat ve faiz \u00f6demesine karar vermi\u015f,<\/p>\n<p>Bu karar 03.12.1998 tarihinde&#8230;&#8230;&#8230;.\u015eirketi taraf\u0131ndan temyiz edilmi\u015f ve Amsterdam Y\u00fcksek Mahkemesi taraf\u0131ndan verilen 22.01.2004 tarihli karar ile Uluslararas\u0131 Tahkim Mahkemesi karar\u0131 kesinle\u015fmi\u015ftir.<\/p>\n<p>Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu taraf\u0131ndan d\u00fczenlenen 30.07.1999 tarih ve 1\/1 say\u0131l\u0131 raporda san\u0131klar\u0131n 4208 Say\u0131l\u0131 Yasa h\u00fck\u00fcmleri uyar\u0131nca cezaland\u0131r\u0131lmas\u0131 gerekti\u011fi y\u00f6n\u00fcnde g\u00f6r\u00fc\u015f bildirilmi\u015ftir.<\/p>\n<p>Uyu\u015fmazl\u0131k konusuna ili\u015fkin yasal d\u00fczenlemeler incelendi\u011finde;<\/p>\n<p>Kara paran\u0131n tan\u0131m\u0131 ve kara para aklama fiillerinin su\u00e7 olarak d\u00fczenlenmesi hukukumuza ilk olarak 19 Kas\u0131m 1996 tarihli Resmi Gazete&#8217;de yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 4208 say\u0131l\u0131 Kara paran\u0131n Aklanmas\u0131n\u0131n \u00d6nlenmesine Dair Yasa ile girmi\u015f, an\u0131lan yasan\u0131n 2. maddesinde kara para ve kara para aklama su\u00e7unun tan\u0131m\u0131 yap\u0131larak, 7. maddesinde yapt\u0131r\u0131m \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>18.10.2006 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131ndaki Yasa&#8217;n\u0131n 26. maddesi ile 4208 Say\u0131l\u0131 Yasan\u0131n 2 ve 7. maddeleri de dahil olmak \u00fczere bir \u00e7ok maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, yasan\u0131n ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere kara para terimi yerine su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferini ifade eden &#8220;su\u00e7 geliri&#8221; terimi kullan\u0131lm\u0131\u015f, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin aklanmas\u0131 anlam\u0131na gelen &#8220;aklama su\u00e7unun&#8221; 5237 say\u0131l\u0131 TCY&#8217;n\u0131n 282. maddesinde d\u00fczenlenmi\u015f olan su\u00e7u ifade etti\u011fi belirtilmi\u015f, 5549 Say\u0131l\u0131 Yasan\u0131n 26. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda &#8220;Di\u011fer mevzuatta yer alan &#8220;kara para&#8221; ibaresinden &#8220;su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011feri&#8221;, &#8220;kara para aklama su\u00e7u&#8221; ibaresinden &#8220;aklama su\u00e7u&#8221; anla\u015f\u0131l\u0131r&#8221; d\u00fczenlemesine yer verilmi\u015ftir.<\/p>\n<p>5549 Say\u0131l\u0131 Yasan\u0131n yollamada bulundu\u011fu 5237 say\u0131l\u0131 TCY&#8217;n\u0131n &#8220;Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama&#8221; ba\u015fl\u0131kl\u0131 282. maddesinde, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin, yurt d\u0131\u015f\u0131na transfer edilmesi veya bunlar\u0131n gayrime\u015fru kayna\u011f\u0131n\u0131 gizlemek ve me\u015fru bir yolla elde edildi\u011fi konusunda kanaat uyand\u0131rmak maksad\u0131yla \u00e7e\u015fitli i\u015flemlere tabi tutulmas\u0131 ayr\u0131 bir su\u00e7 olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Uyu\u015fmazl\u0131\u011f\u0131n sa\u011fl\u0131kl\u0131 bir \u00e7\u00f6z\u00fcme kavu\u015fturulabilmesi bak\u0131m\u0131ndan i\u015flendi\u011fi iddia olunan su\u00e7 tarihi itibariyle y\u00fcr\u00fcrl\u00fckte bulunan 4208 Say\u0131l\u0131 Yasan\u0131n konuyla ilgili b\u00f6l\u00fcmlerinin incelenmesi gereklidir.<\/p>\n<p>4208 Say\u0131l\u0131 Yasan\u0131n tan\u0131mlar ba\u015fl\u0131kl\u0131 2. maddesinin (a) bendinde kara para;<\/p>\n<p>&#8220;1. 1918 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n Men ve Takibine Dair Kanun&#8217;daki,<\/p>\n<p>2. 6136 say\u0131l\u0131 Ate\u015fli Silahlar ve B\u0131\u00e7aklar Hakk\u0131nda Kanun&#8217;daki,<\/p>\n<p>3. 2238 say\u0131l\u0131 Organ ve Doku Al\u0131nmas\u0131, Saklanmas\u0131 ve Nakli Hakk\u0131nda Kanun&#8217;daki,<\/p>\n<p>4. 2863 say\u0131l\u0131 K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131n\u0131n Korunmas\u0131 Hakk\u0131nda Kanun&#8217;daki,<\/p>\n<p>5. 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun 344&#8217;\u00fcnc\u00fc maddesinin 2 ve 3 numaral\u0131 bentlerindeki,<\/p>\n<p>6. 765 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;ndaki Devletin \u015eahsiyetine Kar\u015f\u0131 \u0130\u015flenen C\u00fcr\u00fcmler ve ayn\u0131 kanunun 179, 192, 264, 316, 317, 318, 319, 322, 325, 332, 333, 335, 339, 341, 342, 345, 350, 403, 404, 406, 435, 436, 495, 496, 497, 498, 499, 500, 504 ve 506&#8217;nc\u0131 maddelerindeki, fiillerin i\u015flenmesi suretiyle elde edilen para veya para yerine ge\u00e7en her t\u00fcrl\u00fc k\u0131ymetli evrakla, mal veya gelirleri veya bir para biriminden di\u011fer bir para birimine \u00e7evrilmesi de dahil, s\u00f6z\u00fc edilen para, evrak, mal veya gelirlerin birbirine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinden elde edilen her t\u00fcrl\u00fc maddi menfaat ve de\u011feri&#8221;,<\/p>\n<p>(b) bendinde ise kara para aklama su\u00e7u;<\/p>\n<p>&#8220;T\u00fcrk Ceza Kanunu&#8217;nun 296 nc\u0131 maddesinde belirtilen haller haricinde, bu maddenin (a) bendinde say\u0131lan fiillerin i\u015flenmesi suretiyle elde edilen kara paran\u0131n elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen kara paran\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131; elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, yukar\u0131da belirtilen su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi veya transfer yoluyla aklanmas\u0131 veya kara paran\u0131n tespitini engellemeye y\u00f6nelik fiilleri&#8221; ifade eder \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Kara para aklama su\u00e7u kendisine kaynakl\u0131k eden &#8220;\u00f6nc\u00fc su\u00e7tan&#8221; ba\u011f\u0131ms\u0131z ve ayr\u0131 bir su\u00e7 tipidir. Kara para aklama su\u00e7unun varl\u0131\u011f\u0131 i\u00e7in, &#8220;\u00f6nc\u00fc su\u00e7&#8221; olarak adland\u0131r\u0131lan ve 4208 Say\u0131l\u0131 Yasan\u0131n 2-a maddesinde say\u0131lan su\u00e7lardan birinin i\u015flenmesi, aklamaya konu de\u011ferlerin de &#8220;\u00f6nc\u00fc su\u00e7&#8221; olarak adland\u0131r\u0131lan bu su\u00e7lardan elde edilmi\u015f olmas\u0131 ve belirtilen \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmesi suretiyle elde edilen parada dahil olmak \u00fczere her t\u00fcrl\u00fc maddi menfaat ve de\u011ferin, elde edenlerce me\u015fruiyet kazand\u0131r\u0131lmas\u0131 amac\u0131yla de\u011ferlendirilmesi, bu yolla elde edildi\u011fi bilinen kara paran\u0131n ba\u015fkalar\u0131nca iktisap edilmesi, bulundurulmas\u0131, elde edenlerce veya ba\u015fkalar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131, kaynak veya niteli\u011finin veya zilyet ya da malikinin de\u011fi\u015ftirilmesi, gizlenmesi veya s\u0131n\u0131r \u00f6tesi harekete tabi tutulmas\u0131 veya bu hareketin gizlenmesi, \u00f6nc\u00fc su\u00e7lar\u0131n hukuki sonu\u00e7lar\u0131ndan failin ka\u00e7mas\u0131na yard\u0131m etmek amac\u0131yla kayna\u011f\u0131n\u0131n veya yerinin de\u011fi\u015ftirilmesi ya da transfer yoluyla aklanmas\u0131 veya kara paran\u0131n tespitini engellemeye y\u00f6nelik fiillerin yap\u0131lmas\u0131 gerekmektedir.<\/p>\n<p><span style=\"color: #33cccc;\"><strong>Kara para aklama su\u00e7u<\/strong><\/span> a\u00e7\u0131s\u0131ndan varl\u0131\u011f\u0131 gerekli olan \u00f6nc\u00fc su\u00e7un i\u015flenme tarihi, kara para aklama su\u00e7unu hukukumuza sokan 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihi olan 19.11.1996 tarihinden \u00f6nceki bir tarihe tekab\u00fcl etmekte ise, art\u0131k kara para say\u0131lan bir de\u011ferden ve kara para aklama su\u00e7undan s\u00f6z edilemez. Belirli \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmi\u015f olmas\u0131 \u00f6n\u015fart\u0131na ba\u011fl\u0131 olarak kara para aklama su\u00e7unun konusunu olu\u015fturan &#8220;kara para&#8221;, ancak an\u0131lan yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra i\u015flenen \u00f6nc\u00fc su\u00e7lardan dolay\u0131 bu niteli\u011fi ta\u015f\u0131yacakt\u0131r. Ba\u015fka bir anlat\u0131mla, yasada belirtilen \u00f6nc\u00fc su\u00e7lar\u0131n i\u015flenmesi sonucu su\u00e7un konusu olarak ortaya \u00e7\u0131kan &#8220;kara para&#8221; ya bu niteli\u011fini veren 4208 Say\u0131l\u0131 Yasa olmu\u015ftur.<\/p>\n<p>Bu bilgiler \u0131\u015f\u0131\u011f\u0131nda somut olay de\u011ferlendirildi\u011finde;<\/p>\n<p>San\u0131klarca i\u015flendi\u011fi iddia olunan \u00f6nc\u00fc su\u00e7lar\u0131n ger\u00e7ekle\u015fme tarihi &#8230;&#8230;&#8230; Dan\u0131\u015fmanl\u0131k Ltd. \u015eirketi&#8217;nce g\u00fcbre al\u0131m ihalesinin kazan\u0131larak s\u00f6zle\u015fmenin imzaland\u0131\u011f\u0131 30.10.1995 g\u00fcn\u00fcd\u00fcr. Di\u011fer taraftan, kara para aklama su\u00e7unun konusunu olu\u015fturan 37.620.000 ABD Dolar\u0131, san\u0131klar\u0131n y\u00f6neticisi oldu\u011fu \u015firketin ve hemen akabinde san\u0131klar\u0131n \u015fahsi banka hesaplar\u0131na 29.11.2005 ve 30.11.2005 tarihlerinde aktar\u0131lm\u0131\u015f olup, hem i\u015flendi\u011fi iddia olunan \u00f6nc\u00fc su\u00e7lar\u0131n ger\u00e7ekle\u015fme tarihi, hem de \u00f6nc\u00fc su\u00e7lar sonucu san\u0131klarca elde edilerek akland\u0131\u011f\u0131 iddia olunan paran\u0131n elde edildi\u011fi tarih 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihi olan 19.11.2006 tarihinden \u00f6ncedir. Kara para aklama su\u00e7unun varl\u0131\u011f\u0131 i\u00e7in, kara para olarak nitelendirilen de\u011ferlerin elde edilmesine ara\u00e7 olu\u015fturan \u00f6nc\u00fc su\u00e7lar\u0131n 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 19.11.2006 tarihinden sonra ger\u00e7ekle\u015fmi\u015f olmas\u0131 gerekir, \u00e7\u00fcnk\u00fc ancak bu durumda yasan\u0131n 2-a maddesinde say\u0131lan su\u00e7lar\u0131n i\u015flenmesi ile elde edilen de\u011ferler kara para olarak adland\u0131r\u0131labilir. Ba\u015fka bir anlat\u0131mla kara para aklama su\u00e7unun i\u015flenebilmesi i\u00e7in \u00f6ncelikle kara para olarak adland\u0131rabilece\u011fimiz bir de\u011ferin varl\u0131\u011f\u0131 gerekmekte olup, bu da yasada say\u0131lan \u00f6nc\u00fc su\u00e7lar\u0131n yasan\u0131n y\u00fcr\u00fcrl\u00fck tarihinden sonra i\u015flenmesi halinde olanakl\u0131 olacakt\u0131r. Dolay\u0131s\u0131yla san\u0131klarca akland\u0131\u011f\u0131 iddia olunan paran\u0131n elde edildi\u011fi tarihin 4208 Say\u0131l\u0131 Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce olmas\u0131 nedeniyle kara para olarak nitelendirilemeyece\u011finden, kara para olarak nitelendirilemeyen su\u00e7a konu paran\u0131n da san\u0131klarca banka hesaplar\u0131ndan ba\u015fka hesaplara aktar\u0131lmas\u0131 eylemlerinin kara para aklama su\u00e7unu olu\u015fturdu\u011funun kabul\u00fc olanakl\u0131 de\u011fildir.<\/p>\n<p>Zira, aksinin kabul\u00fc Anayasa&#8217;n\u0131n 38. maddesinde; &#8220;Kimse, i\u015flendi\u011fi zaman y\u00fcr\u00fcrl\u00fckte bulunan kanunun su\u00e7 saymad\u0131\u011f\u0131 bir fiilden dolay\u0131 cezaland\u0131r\u0131lamaz; kimseye su\u00e7u i\u015fledi\u011fi zaman kanunda o su\u00e7 i\u00e7in konulmu\u015f olan cezadan daha a\u011f\u0131r bir ceza verilemez&#8221; \u015feklinde, Devletimizin taraf\u0131 oldu\u011fu Avrupa \u0130nsan Haklar\u0131 S\u00f6zle\u015fmesi&#8217;nin 7. maddesinde ise; &#8220;Hi\u00e7 kimse, i\u015flendi\u011fi zaman ulusal ve uluslararas\u0131 hukuka g\u00f6re bir su\u00e7 say\u0131lmayan bir fiil veya ihmalden dolay\u0131 mahkum edilemez. Yine hi\u00e7 kimseye, su\u00e7un i\u015flendi\u011fi s\u0131rada uygulanabilecek olan cezadan daha a\u011f\u0131r bir ceza verilemez&#8221; bi\u00e7iminde d\u00fczenlenerek g\u00fcvence alt\u0131na al\u0131nan ve buna paralel olarak da 5237 say\u0131l\u0131 TCY&#8217;n\u0131n 2. maddesinin birinci f\u0131kras\u0131nda &#8220;Kanunun a\u00e7\u0131k\u00e7a su\u00e7 saymad\u0131\u011f\u0131 bir fiil i\u00e7in kimseye ceza verilemez ve g\u00fcvenlik tedbiri uygulanamaz. Kanunda yaz\u0131l\u0131 cezalardan ve g\u00fcvenlik tedbirlerinden ba\u015fka bir ceza ve g\u00fcvenlik tedbirine h\u00fckmolunamaz&#8221; \u015feklinde d\u00fczenlenmi\u015f olan ve \u00e7a\u011fda\u015f ceza hukukunun en temel ilkelerinden birisini olu\u015fturan su\u00e7ta ve cezada kanunilik ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturacakt\u0131r.<\/p>\n<p>Bu itibarla, san\u0131klar\u0131n eylemlerinin kara para aklama su\u00e7unu olu\u015fturdu\u011funu kabul eden yerel mahkeme h\u00fckm\u00fcn\u00fc bozan \u00f6zel daire karar\u0131 isabetli olup, hakl\u0131 nedene dayanmayan Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n reddine karar verilmelidir.<\/p>\n<p>\u00c7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmayan sekiz genel kurul \u00fcyesi; itiraz\u0131n kabul\u00fcne karar verilmesi gerekti\u011fi d\u00fc\u015f\u00fcncesiyle kar\u015f\u0131 oy kullanm\u0131\u015flard\u0131r.<\/p>\n<p>Di\u011fer itiraz nedenine gelince; san\u0131klar\u0131n eyleminin kara para aklama su\u00e7unu olu\u015fturmayaca\u011f\u0131n\u0131n saptand\u0131\u011f\u0131 nazara al\u0131nd\u0131\u011f\u0131nda, san\u0131klar hakk\u0131nda \u00f6nc\u00fc su\u00e7lardan Hindistan&#8217;da a\u00e7\u0131lm\u0131\u015f olan davalar\u0131n sonucunun beklenmesinin gerekip gerekmedi\u011fi hususundaki itiraz nedeninin ise bu a\u015famada de\u011ferlendirilmesinde hukuki bir yarar bulunmad\u0131\u011f\u0131 sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><span style=\"color: #008000;\"><strong>SONU\u00c7 :<\/strong> <\/span><br \/>\nA\u00e7\u0131klanan nedenlerle,<\/p>\n<p>1- Yarg\u0131tay C. Ba\u015fsavc\u0131l\u0131\u011f\u0131 itiraz\u0131n\u0131n REDD\u0130NE,<\/p>\n<p>2- Dosyan\u0131n mahalline g\u00f6nderilmek \u00fczere Yarg\u0131tay Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na TEVD\u0130\u0130NE, 01.11.2011 g\u00fcn\u00fc yap\u0131lan m\u00fczakerede oy\u00e7oklu\u011fuyla karar verildi.<\/p>\n<\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\"><span style=\"color: #ff6600;\"><strong>YETKILI OLMADI\u011eI BIR I\u015e I\u00c7IN YARAR SA\u011eLAMA<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>HUKUKEN GE\u00c7ERLI NITELIKTE DELIL<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>HABERLE\u015eME H\u00dcRRIYETI VE ILETI\u015eIMIN DENETLENMESI<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>TELEKOM\u00dcNIKASYON YOLUYLA YAPILAN ILETI\u015eIMIN DENETLENMESI<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>KI\u015eININ KENDISINE KAR\u015eI I\u015eLENMEKTE OLAN BIR SU\u00c7LA ILGILI OLARAK, BIR DAHA KANIT ELDE ETME OLANA\u011eININ BULUNMADI\u011eI VE YETKILI MAKAMLARA BA\u015eVURMA IMKANININ OLMADI\u011eI ANI GELI\u015eEN DURUMLARDA KAR\u015eI TARAFLA YAPTI\u011eI KONU\u015eMALARI KAYDA ALMASI HALININ HUKUKA UYGUN OLMASI<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>N\u00fcfuz ticareti<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>YARGI H\u0130ZMETLER\u0130N\u0130N ETK\u0130NLE\u015eT\u0130R\u0130LMES\u0130 AMACIYLA BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI VE BASIN YAYIN YOLUYLA \u0130\u015eLENEN SU\u00c7LARA \u0130L\u0130\u015eK\u0130N DAVA VE CEZALARIN ERTELENMES\u0130 HAKKINDA KANUN (6352) Madde 89<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>T\u00dcRK CEZA KANUNU (TCK) (5237) Madde 252<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>CEZA MUHAKEMES\u0130 KANUNU (CMK) (5271) Madde 138<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>CEZA MUHAKEMES\u0130 KANUNU (CMK) (5271) Madde 135<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>CEZA MUHAKEMES\u0130 KANUNUNUN Y\u00dcR\u00dcRL\u00dcK VE UYGULAMA \u015eEKL\u0130 HAKKINDA KANUN (5320) Madde 18<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>\u00c7IKAR AMA\u00c7LI SU\u00c7 \u00d6RG\u00dcTLER\u0130YLE M\u00dcCADELE KANUNU (M\u00dcLGA) (4422) Madde 2<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>1982 ANAYASASI (2709) Madde 22<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>T\u00dcRK CEZA KANUNU (TCK) (5237) Madde 255<\/strong><\/span><br \/>\n<span style=\"color: #ff6600;\"><strong>T\u00dcRK CEZA KANUNU (TCK) (5237) Madde 37<\/strong><\/span><\/div>\n<div class=\"content\" align=\"justify\"><span style=\"color: #008000;\"><strong>&#8220;\u0130\u00e7tihat Metni&#8221;<\/strong><\/span><\/div>\n<div class=\"content\" align=\"justify\">San\u0131klar, \u015ei\u015fli \u0130cra Hakimi Ayd\u0131n ve turizmci Nurettin &#8216;in A\u011fustos-Eyl\u00fcl 2006 tarihlerinde, \u015ei\u015fli 3. \u0130cra Hukuk Mahkemesince verilmi\u015f ve Yarg\u0131tay 12. Hukuk Dairesince onanarak kesinle\u015fmi\u015f olan bir karar\u0131n tashihi karar yoluyla bozulmas\u0131n\u0131 sa\u011flayacaklar\u0131n\u0131 s\u00f6yleyerek kat\u0131lan Mehmet &#8216;den yarar sa\u011flad\u0131klar\u0131ndan bahisle 5237 say\u0131l\u0131 TCK&#8217;nun 37. maddesi delaletiyle ayn\u0131 Kanunun 255\/1. maddesinde d\u00fczenlenmi\u015f olan yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flama su\u00e7undan cezaland\u0131r\u0131lmalar\u0131 istemiyle a\u00e7\u0131lan kamu davas\u0131n\u0131n yap\u0131lan yarg\u0131lamas\u0131 sonunda Yarg\u0131tay 5. Ceza Dairesince 07.04.2010 g\u00fcn ve 3-2 say\u0131 ile; san\u0131klar\u0131n beraatlar\u0131na karar verilmi\u015ftir.H\u00fckm\u00fcn kat\u0131lan vekili ve Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 taraf\u0131ndan, san\u0131klara y\u00fcklenen su\u00e7un sabit oldu\u011fu ve cezaland\u0131r\u0131lmalar\u0131na karar verilmesi gerekti\u011finden bahisle temyiz edilmesi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay Ceza Genel Kurulunca 21.06.2011 g\u00fcn ve 187-131 say\u0131 ile;&#8221;Ceza Genel Kurulunca \u00e7\u00f6z\u00fcmlenmesi gereken uyu\u015fmazl\u0131k, san\u0131klara y\u00fcklenen yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flama su\u00e7unun s\u00fcbuta erip ermedi\u011finin belirlenmesine ili\u015fkin ise de; kat\u0131lan\u0131n san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi kay\u0131tlar\u0131n niteli\u011fi ile hukuken ge\u00e7erli nitelikte delil say\u0131l\u0131p say\u0131lamayacaklar\u0131 hususu \u00f6ncelikle de\u011ferlendirilecektir.Uyu\u015fmazl\u0131\u011f\u0131n sa\u011fl\u0131kl\u0131 bir \u015fekilde \u00e7\u00f6z\u00fcmlenmesi i\u00e7in \u00f6ncelikle haberle\u015fme h\u00fcrriyeti ve ileti\u015fimin denetlenmesi kavramlar\u0131n\u0131n \u00fczerinde durmak gerekmektedir.Anayasa\u2019n\u0131n 22. maddesi gere\u011fince kural olarak herkes haberle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcne sahiptir ve haberle\u015fmenin gizlili\u011fi esast\u0131r. Ancak, yine ayn\u0131 madde uyar\u0131nca, ulusal g\u00fcvenlik, kamu d\u00fczeni, su\u00e7 i\u015flenmesinin \u00f6nlenmesi, genel sa\u011fl\u0131k ve genel ahlak\u0131n korunmas\u0131 veya ba\u015fkalar\u0131n\u0131n hak ve \u00f6zg\u00fcrl\u00fcklerinin korunmas\u0131 nedenlerine dayal\u0131 olarak hakim karar\u0131yla gizlilik kural\u0131 ask\u0131ya al\u0131nabilir.Taraf\u0131 oldu\u011fumuz ve onaylamakla i\u00e7 hukuk mevzuat\u0131na dahil etti\u011fimiz Avrupa \u0130nsan Haklar\u0131 ve Temel \u00d6zg\u00fcrl\u00fcklerin Korunmas\u0131 S\u00f6zle\u015fmesi&#8217;nin 8. maddesinde de herkesin haberle\u015fmesine sayg\u0131 g\u00f6sterilmesi hakk\u0131na sahip oldu\u011fu kurala ba\u011flanm\u0131\u015f, bu hakka bir kamu otoritesinin m\u00fcdahalesinin ancak, ulusal g\u00fcvenlik, kamu emniyeti, \u00fclkenin ekonomik refah\u0131, dirlik ve d\u00fczenin korunmas\u0131, su\u00e7 i\u015flenmesinin \u00f6nlenmesi, sa\u011fl\u0131\u011f\u0131n veya ahlak\u0131n veya ba\u015fkalar\u0131n\u0131n hak ve \u00f6zg\u00fcrl\u00fcklerinin korunmas\u0131 i\u00e7in, demokratik bir toplumda gerekli olan \u00f6l\u00e7\u00fcde ve yasayla \u00f6ng\u00f6r\u00fclm\u00fc\u015f olmak ko\u015fuluyla s\u00f6z konusu olabilece\u011fi belirtilmi\u015ftir.\u00dclkemizde 1412 say\u0131l\u0131 CYUY&#8217;n\u0131n y\u00fcr\u00fcrl\u00fckte oldu\u011fu 1999 \u00f6ncesi d\u00f6nemde ileti\u015fimin denetlenmesi konusunda herhangi bir d\u00fczenleyici kural \u00f6ng\u00f6r\u00fclmemi\u015ftir. Uygulamada CYUY&#8217;n\u0131n 91. maddesinde yer alan, san\u0131\u011fa g\u00f6nderilen mektuplar ve sair mersulenin zapt edilebilece\u011fine ili\u015fkin kural\u0131n k\u0131yasen uygulanmas\u0131 suretiyle haberle\u015fmeler denetlenmi\u015f ise de bu t\u00fcr kan\u0131t derlemeleri \u00f6zellikle \u00f6\u011fretide yo\u011fun ele\u015ftirilere konu edilmi\u015ftir.\u0130leti\u015fimin denetlenmesine ili\u015fkin ilk yasal d\u00fczenleme, 01.08.1999 tarihinde Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 4422 say\u0131l\u0131 \u00c7\u0131kar Ama\u00e7l\u0131 Su\u00e7 \u00d6rg\u00fctleriyle M\u00fccadele Yasas\u0131nda yer alm\u0131\u015ft\u0131r. Bu Yasan\u0131n 2. maddesinde; 4422 say\u0131l\u0131 Yasada katalog halinde s\u0131n\u0131rl\u0131 olarak say\u0131lan su\u00e7lar\u0131n soru\u015fturmas\u0131nda, ba\u015fkaca kan\u0131t elde etme olana\u011f\u0131 bulunmayan hallerde hakim karar\u0131yla ileti\u015fimin dinlenmesi ve tespiti olanakl\u0131 hale gelmi\u015ftir. Gecikmesinde sak\u0131nca bulunan hallerde C. Savc\u0131s\u0131 da bu tedbire ba\u015fvurabilecek ancak, 24 saat i\u00e7erisinde hakimden bu konuda karar almak zorunda kalacakt\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi bu d\u00fczenleme ancak s\u0131n\u0131rl\u0131 su\u00e7larla ilgili ve s\u0131n\u0131rl\u0131 hallerde ileti\u015fimin dinlenmesi ve tespitine olanak tan\u0131maktad\u0131r. Bu s\u0131n\u0131rlar\u0131n d\u0131\u015f\u0131na \u00e7\u0131k\u0131larak ileti\u015fimin dinlenmesi ve tespiti halinde elde edilen bilgiler yasa d\u0131\u015f\u0131 elde edilmi\u015f kan\u0131t niteli\u011finde olacakt\u0131r.\u0130leti\u015fimin denetlenmesine ili\u015fkin son d\u00fczenleme ise 5271 say\u0131l\u0131 Ceza Yarg\u0131lamas\u0131 Yasas\u0131nda yap\u0131lm\u0131\u015f, 5320 say\u0131l\u0131 Yasan\u0131n 18. maddesi ile de 4422 say\u0131l\u0131 Yasa y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.5271 say\u0131l\u0131 CYY&#8217;n\u0131n Koruma Tedbirleri ba\u015fl\u0131kl\u0131 d\u00f6rd\u00fcnc\u00fc k\u0131sm\u0131n\u0131n 135 ila 138. maddelerini kapsayan be\u015finci b\u00f6l\u00fcm\u00fcnde &#8220;Telekom\u00fcnikasyon yoluyla yap\u0131lan ileti\u015fimin denetlenmesi&#8221; d\u00fczenlenmi\u015f olup, an\u0131lan Yasan\u0131n 135. maddesi,\u201c(1) Bir su\u00e7 dolay\u0131s\u0131yla yap\u0131lan soru\u015fturma ve kovu\u015fturmada, su\u00e7 i\u015flendi\u011fine ili\u015fkin kuvvetli \u015f\u00fcphe sebeplerinin varl\u0131\u011f\u0131 ve ba\u015fka suretle delil elde edilmesi imk\u00e2n\u0131n\u0131n bulunmamas\u0131 durumunda, h\u00e2kim veya gecikmesinde sak\u0131nca bulunan hallerde Cumhuriyet savc\u0131s\u0131n\u0131n karar\u0131yla \u015f\u00fcpheli veya san\u0131\u011f\u0131n telekom\u00fcnikasyon yoluyla ileti\u015fimi tespit edilebilir, dinlenebilir, kayda al\u0131nabilir ve sinyal bilgileri de\u011ferlendirilebilir. Cumhuriyet savc\u0131s\u0131 karar\u0131n\u0131 derh\u00e2l h\u00e2kimin onay\u0131na sunar ve h\u00e2kim, karar\u0131n\u0131 en ge\u00e7 yirmid\u00f6rt saat i\u00e7inde verir. S\u00fcrenin dolmas\u0131 veya h\u00e2kim taraf\u0131ndan aksine karar verilmesi halinde tedbir Cumhuriyet savc\u0131s\u0131 taraf\u0131ndan derh\u00e2l kald\u0131r\u0131l\u0131r.(2) \u015e\u00fcpheli veya san\u0131\u011f\u0131n tan\u0131kl\u0131ktan \u00e7ekinebilecek ki\u015filerle aras\u0131ndaki ileti\u015fimi kayda al\u0131namaz. Kayda alma ger\u00e7ekle\u015ftikten sonra bu durumun anla\u015f\u0131lmas\u0131 h\u00e2linde, al\u0131nan kay\u0131tlar derh\u00e2l yok edilir.(3) Birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re verilen kararda, y\u00fcklenen su\u00e7un t\u00fcr\u00fc, hakk\u0131nda tedbir uygulanacak ki\u015finin kimli\u011fi, ileti\u015fim arac\u0131n\u0131n t\u00fcr\u00fc, telefon numaras\u0131 veya ileti\u015fim ba\u011flant\u0131s\u0131n\u0131 tespite imk\u00e2n veren kodu, tedbirin t\u00fcr\u00fc, kapsam\u0131 ve s\u00fcresi belirtilir. Tedbir karar\u0131 en \u00e7ok \u00fc\u00e7 ay i\u00e7in verilebilir; bu s\u00fcre, bir defa daha uzat\u0131labilir. Ancak, \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenen su\u00e7larla ilgili olarak gerekli g\u00f6r\u00fclmesi halinde, h\u00e2kim bir aydan fazla olmamak \u00fczere s\u00fcrenin m\u00fcteaddit defalar uzat\u0131lmas\u0131na karar verebilir.<\/p>\n<p>(4) \u015e\u00fcpheli veya san\u0131\u011f\u0131n yakalanabilmesi i\u00e7in, (&#8230;) mobil telefonun yeri, h\u00e2kim veya gecikmesinde sak\u0131nca bulunan hallerde Cumhuriyet savc\u0131s\u0131n\u0131n karar\u0131na istinaden tespit edilebilir. Bu hususa ili\u015fkin olarak verilen kararda, (&#8230;)mobil telefon numaras\u0131 ve tespit i\u015fleminin s\u00fcresi belirtilir. Tespit i\u015flemi en \u00e7ok \u00fc\u00e7 ay i\u00e7in yap\u0131labilir; bu s\u00fcre, bir defa daha uzat\u0131labilir.<\/p>\n<p>(5) Bu madde h\u00fck\u00fcmlerine g\u00f6re al\u0131nan karar ve yap\u0131lan i\u015flemler, tedbir s\u00fcresince gizli tutulur.<\/p>\n<p>(6) Bu madde kapsam\u0131nda dinleme, kayda alma ve sinyal bilgilerinin de\u011ferlendirilmesine ili\u015fkin h\u00fck\u00fcmler ancak a\u015fa\u011f\u0131da say\u0131lan su\u00e7larla ilgili olarak uygulanabilir:<\/p>\n<p>a) T\u00fcrk Ceza Kanununda yer alan;<\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>1. G\u00f6\u00e7men ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve insan ticareti (madde 79, 80),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>2. Kasten \u00f6ld\u00fcrme (madde 81, 82, 83),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>3. \u0130\u015fkence (madde 94, 95),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>4. Cinsel sald\u0131r\u0131 (birinci f\u0131kra hari\u00e7, madde 102),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>5. \u00c7ocuklar\u0131n cinsel istismar\u0131 (madde 103),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>6. Uyu\u015fturucu veya uyar\u0131c\u0131 madde imal ve ticareti (madde 188),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>7. Parada sahtecilik (madde 197),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>8. Su\u00e7 i\u015flemek amac\u0131yla \u00f6rg\u00fct kurma (iki, yedi ve sekizinci f\u0131kralar hari\u00e7, madde 220),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>9. Fuhu\u015f (madde 227, f\u0131kra 3)<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>10. \u0130haleye fesat kar\u0131\u015ft\u0131rma (madde 235),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>11. R\u00fc\u015fvet (madde 252),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>12. Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama (madde 282),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>13. Silahl\u0131 \u00f6rg\u00fct (madde 314) veya bu \u00f6rg\u00fctlere silah sa\u011flama (madde 315),<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>14. Devlet S\u0131rlar\u0131na Kar\u015f\u0131 Su\u00e7lar ve Casusluk (madde 328, 329, 330, 331, 333, 334, 335, 336, 337) su\u00e7lar\u0131.<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>b) Ate\u015fli Silahlar ve B\u0131\u00e7aklar ile Di\u011fer Aletler Hakk\u0131nda Kanunda tan\u0131mlanan silah ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 (madde 12) su\u00e7lar\u0131.<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>c) Bankalar Kanununun 22 nci maddesinin (3) ve (4) numaral\u0131 f\u0131kralar\u0131nda tan\u0131mlanan zimmet su\u00e7u,<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>d) Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununda tan\u0131mlanan ve hapis cezas\u0131n\u0131 gerektiren su\u00e7lar.<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>e) K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131n\u0131 Koruma Kanununun 68 ve 74 \u00fcnc\u00fc maddelerinde tan\u0131mlanan su\u00e7lar.<\/strong><\/em><\/span><\/p>\n<p>(7) Bu maddede belirlenen esas ve usuller d\u0131\u015f\u0131nda hi\u00e7 kimse, bir ba\u015fkas\u0131n\u0131n telekom\u00fcnikasyon yoluyla ileti\u015fimini dinleyemez ve kayda alamaz\u201d h\u00fckm\u00fcn\u00fc ta\u015f\u0131maktad\u0131r.<\/p>\n<p>\u0130leti\u015fimin tespiti, dinlenmesi ve kayda al\u0131nmas\u0131 ba\u015fl\u0131kl\u0131 135. maddenin birinci f\u0131kras\u0131nda telekom\u00fcnikasyon yoluyla yap\u0131lan ileti\u015fimin tespiti, dinlenmesi ve kayda al\u0131nmas\u0131n\u0131n \u015fartlar\u0131 ve usul\u00fc d\u00fczenlenmi\u015ftir. \u0130leti\u015fimin tespiti, belli bir telefon numaras\u0131ndan kimlerin ne zaman arand\u0131\u011f\u0131, konu\u015fman\u0131n ne kadar s\u00fcreyle yap\u0131ld\u0131\u011f\u0131, elektronik posta yoluyla kimlerle ileti\u015fim kuruldu\u011fu hususlar\u0131n\u0131n belirlenmesinden ibarettir. \u0130leti\u015fimin dinlenmesi, telli veya telsiz telefonla ya da internet \u00fczerinden yap\u0131lan konu\u015fmalar a\u00e7\u0131s\u0131ndan da ge\u00e7erlidir. \u0130leti\u015fimin kayda al\u0131nmas\u0131 ise, telli veya telsiz telefonla ya da internet \u00fczerinden yap\u0131lan konu\u015fmalardaki ses veya g\u00f6r\u00fcnt\u00fcler a\u00e7\u0131s\u0131ndan s\u00f6z konusu oldu\u011fu gibi, elektronik posta yoluyla yap\u0131lan ileti\u015fimin i\u00e7eri\u011fi hakk\u0131nda da uygulanabilir.<\/p>\n<p>Telekom\u00fcnikasyon yoluyla yap\u0131lan ileti\u015fimin tespiti, dinlenmesi, sinyal bilgilerinin de\u011ferlendirilmesi ve kayda al\u0131nmas\u0131na dair usul ve esaslar ile Telekom\u00fcnikasyon \u0130leti\u015fim Ba\u015fkanl\u0131\u011f\u0131n\u0131n Kurulu\u015f, G\u00f6rev Ve Yetkileri Hakk\u0131ndaki Y\u00f6netmeli\u011fin tan\u0131mlar ba\u015fl\u0131kl\u0131 3. maddesinin (e) bendinde; ileti\u015fimin dinlenmesi ve kayda al\u0131nmas\u0131n\u0131n, telekom\u00fcnikasyon yoluyla ger\u00e7ekle\u015ftirilmekte olan konu\u015fmalar ile di\u011fer her t\u00fcrl\u00fc ileti\u015fimin uygun teknik ara\u00e7larla dinlenmesi ve kayda al\u0131nmas\u0131na y\u00f6nelik i\u015flemleri, (f) bendinde ise, ileti\u015fimin tespitinin, ileti\u015fimin i\u00e7eri\u011fine m\u00fcdahale etmeden ileti\u015fim ara\u00e7lar\u0131n\u0131n di\u011fer ileti\u015fim ara\u00e7lar\u0131yla kurdu\u011fu ileti\u015fime ili\u015fkin arama, aranma, yer bilgisi ve kimlik bilgilerinin tespit edilmesine y\u00f6nelik i\u015flemleri ifade etti\u011fi belirtilmi\u015ftir.<\/p>\n<p>5271 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi anlam\u0131nda ileti\u015fimin tespiti, dinlenmesi ve kayd\u0131 al\u0131nmas\u0131, bir su\u00e7 dolay\u0131s\u0131yla yap\u0131lan soru\u015fturma ve kovu\u015fturma s\u0131ras\u0131nda iki ki\u015fi aras\u0131nda ger\u00e7ekle\u015ftirilen g\u00f6r\u00fc\u015fmenin, ancak bir \u00fc\u00e7\u00fcnc\u00fc ki\u015fi taraf\u0131ndan uygun teknik ara\u00e7larla dinlenmesi ve kayda al\u0131nmas\u0131 halinde m\u00fcmk\u00fcn olacakt\u0131r. Bu y\u00f6ntemle elde edilen kan\u0131tlar\u0131n hukuka uygun kabul edilmeleri i\u00e7in de yasada \u00f6ng\u00f6r\u00fclen usuller dairesinde bu i\u015flemlerin ger\u00e7ekle\u015ftirilmesi gerekmektedir.<\/p>\n<p>Kendisine kar\u015f\u0131 su\u00e7 i\u015flendi\u011fi gerek\u00e7esiyle bir ki\u015finin, bir ba\u015fkas\u0131yla yapt\u0131\u011f\u0131 telefon g\u00f6r\u00fc\u015fmeleri ile ortam konu\u015fmalar\u0131n\u0131 kayda almas\u0131 i\u015fleminin 5237 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi kapsam\u0131nda de\u011ferlendirilmesi olanakl\u0131 de\u011fildir. \u00c7\u00fcnk\u00fc yap\u0131lan i\u015flemin an\u0131lan madde kapsam\u0131nda de\u011ferlendirilmesi i\u00e7in maddede belirtilen i\u015flemlerin bir su\u00e7 dolay\u0131s\u0131yla yap\u0131lan soru\u015fturma ve kovu\u015fturma s\u0131ras\u0131nda bir \u00fc\u00e7\u00fcnc\u00fc ki\u015fi taraf\u0131ndan yerine getirilmesi gereklidir.<\/p>\n<p>Kat\u0131lan\u0131n san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etti\u011fi s\u0131rada, san\u0131klar hakk\u0131nda yetkili organlarca ba\u015flat\u0131lm\u0131\u015f bir soru\u015fturma veya kovu\u015fturma bulunmad\u0131\u011f\u0131ndan, dolay\u0131s\u0131yla 5271 say\u0131l\u0131 CYY&#8217;n\u0131n 2. maddesinde tan\u0131m\u0131 yap\u0131lan \u015f\u00fcpheli veya san\u0131k kavramlar\u0131n\u0131n konu\u015fmalar\u0131n kay\u0131t edildi\u011fi a\u015famada san\u0131klar y\u00f6n\u00fcnden s\u00f6z konusu olmamas\u0131, 5271 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesinde d\u00fczenlenmi\u015f olan ileti\u015fimin denetlenmesi tedbirinin yaln\u0131zca \u015f\u00fcpheli veya san\u0131k s\u0131fat\u0131na sahip ki\u015filer hakk\u0131nda uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn bulunmas\u0131 kar\u015f\u0131s\u0131nda da, kat\u0131lan taraf\u0131ndan elde edilen kay\u0131tlar\u0131n 5271 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi kapsam\u0131nda de\u011ferlendirilmesi ve hakim karar\u0131 olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirildiklerinden bahisle hukuka ayk\u0131r\u0131 kabul edilmesi isabetli bir yakla\u015f\u0131m tarz\u0131 de\u011fildir.<\/p>\n<p>Somut olay bu kapsamda de\u011ferlendirildi\u011finde; hen\u00fcz yasaya g\u00f6re yetkili mercilerce su\u00e7 \u015f\u00fcphesinin \u00f6\u011frenilerek soru\u015fturmaya ba\u015flan\u0131lmayan bir d\u00f6nemde kat\u0131lan\u0131n kendisinden r\u00fc\u015fvet istedikleri gerek\u00e7esiyle san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi kay\u0131tlar\u0131n 5271 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi kapsam\u0131nda de\u011ferlendirilmesi olana\u011f\u0131 bulunmamaktad\u0131r.<\/p>\n<p>Dolay\u0131s\u0131yla, kat\u0131lan\u0131n kendisinden r\u00fc\u015fvet istedikleri gerek\u00e7esiyle san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi kay\u0131tlar\u0131n Yarg\u0131tay 5. Ceza Dairesi taraf\u0131ndan 5237 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi kapsam\u0131nda de\u011ferlendirilmesi ve hakim karar\u0131 olmaks\u0131z\u0131n ger\u00e7ekle\u015ftirildiklerinden bahisle hukuka ayk\u0131r\u0131 kabul edilmesi isabetli de\u011fildir.<\/p>\n<p>Di\u011fer taraftan, kat\u0131lan taraf\u0131ndan elde edilmi\u015f olan kay\u0131tlar\u0131n 5237 say\u0131l\u0131 TCY&#8217;n\u0131n \u00d6zel H\u00fck\u00fcmler ba\u015fl\u0131kl\u0131 \u0130kinci kitab\u0131n\u0131n ki\u015filere kar\u015f\u0131 su\u00e7lar ba\u015fl\u0131kl\u0131 ikinci k\u0131sm\u0131n\u0131n dokuzuncu b\u00f6l\u00fcm\u00fcnde d\u00fczenlenen \u00f6zel hayata ve hayat\u0131n gizli alan\u0131na kar\u015f\u0131 su\u00e7lar kapsam\u0131nda kabul\u00fc de olanakl\u0131 de\u011fildir. Zira kat\u0131lan eylemi bir ba\u015fkas\u0131n\u0131n \u00f6zel hayat\u0131na m\u00fcdahale olmay\u0131p, kendisine kar\u015f\u0131 i\u015flendi\u011fini d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fc su\u00e7la ilgili olarak kaybolma olas\u0131l\u0131\u011f\u0131 bulunan kan\u0131tlar\u0131n kaybolmas\u0131n\u0131 engelleyerek, yetkili makamlara sunmak amac\u0131yla g\u00fcvence alt\u0131na almakt\u0131r.<\/p>\n<p>Ki\u015finin kendisine kar\u015f\u0131 i\u015flenmekte olan bir su\u00e7la ilgili olarak, bir daha kan\u0131t elde etme olana\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131 ve yetkili makamlara ba\u015fvurma imkan\u0131n\u0131n olmad\u0131\u011f\u0131 ani geli\u015fen durumlarda kar\u015f\u0131 tarafla yapt\u0131\u011f\u0131 konu\u015fmalar\u0131 kayda almas\u0131 halinin hukuka uygun oldu\u011funun kabul\u00fc zorunludur. Aksi takdirde kan\u0131tlar\u0131n kaybolmas\u0131 ve bir daha elde edilememesi s\u00f6z konusudur.<\/p>\n<p>\u00d6\u011fretide, &#8216;Me\u015fru m\u00fcdafaa olarak de\u011ferlendirilebilecek, \u00f6rne\u011fin hakaret, tehdit veya \u015fantaj su\u00e7lar\u0131na muhatap olan ve o an konu\u015fmalar\u0131 kay\u0131t alt\u0131na alan ma\u011fdurun elde etti\u011fi bu delil hukuka uygun say\u0131lacakt\u0131r&#8217; (Prof. Dr. Ersan \u015een, T\u00fcrk Hukuku&#8217;nda Telefon Dinleme, Gizli Soru\u015fturmac\u0131, X Muhbir, 2. Bask\u0131, sf. 74), \u201c\u2026 \u2018kay\u0131t alt\u0131na alma\u2019 ger\u00e7ekle\u015fen bir haks\u0131z sald\u0131r\u0131ya kar\u015f\u0131, \u2018kay\u0131tlar\u0131 takip organlar\u0131na verme\u2019 ise tekrar\u0131 muhakkak bir haks\u0131z sald\u0131r\u0131ya kar\u015f\u0131 yap\u0131lmaktad\u0131r. Yani her ikisi de me\u015frudur. Netice olarak, me\u015fru savunma \u00e7er\u00e7evesinde hareket etti\u011finden, \u00fczerinde durulan sorunda ma\u011fdurun eyleminin haberle\u015fmenin gizlili\u011fini ihlal veya ki\u015filer aras\u0131ndaki konu\u015fmalar\u0131n kayda al\u0131nmas\u0131 ya da benzeri ba\u015fka bir su\u00e7a v\u00fccut vermedi\u011fi gibi, yapm\u0131\u015f oldu\u011fu kay\u0131tlar\u0131n da hukuka uygun olarak ele ge\u00e7irilmi\u015f olduklar\u0131ndan pekala delil olarak de\u011ferlendirilebilece\u011fi s\u00f6ylenebilir.\u201d (Yrd.Do\u00e7. Dr. Ali \u0130hsan Erda\u011f, TBB Dergisi, 2011(92), sf. 54) \u015feklinde g\u00f6r\u00fc\u015fler mevcuttur.<\/p>\n<p>Bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda somut olay de\u011ferlendirildi\u011finde;<\/p>\n<p>Kat\u0131lan\u0131n san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi kay\u0131tlar\u0131n, 5271 say\u0131l\u0131 CYY&#8217;n\u0131n 135. maddesi kapsam\u0131nda de\u011ferlendirmesi, bu ba\u011flamda hakim karar\u0131 olmad\u0131\u011f\u0131ndan bahisle hukuka ayk\u0131r\u0131 kabul edilmesi olanakl\u0131 olmay\u0131p, r\u00fc\u015fvet istenmek suretiyle san\u0131klar taraf\u0131ndan kendisine kar\u015f\u0131 i\u015flendi\u011fini iddia etti\u011fi su\u00e7la ilgili olarak, bir daha elde edilme olana\u011f\u0131 bulanmayan kan\u0131tlar\u0131n yetkili makamlara sunulmak amac\u0131yla topland\u0131\u011f\u0131n\u0131n, dolay\u0131s\u0131yla hukuka uygun oldu\u011funun kabul\u00fc gerekmektedir.<\/p>\n<p>Bu itibarla, kat\u0131lan\u0131n san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi kay\u0131tlar\u0131 hukuka ayk\u0131r\u0131 kabul ederek, h\u00fckme esas almayan Yarg\u0131tay 5. Ceza Dairesi beraat h\u00fckm\u00fcn\u00fcn, hukuka uygun oldu\u011fu kabul edilen kay\u0131tlar\u0131nda de\u011ferlendirilmesi suretiyle san\u0131klar\u0131n hukuki durumlar\u0131n\u0131n yeniden de\u011ferlendirilmesi gerekti\u011finden esasa ili\u015fkin di\u011fer y\u00f6nleri incelenmeksizin bozulmas\u0131na&#8221; karar verilmi\u015ftir.<\/p>\n<p>Bozmaya uyarak hukuka uygun oldu\u011fu kabul edilen kay\u0131tlar\u0131da g\u00f6z\u00f6n\u00fcnde bulundurmak suretiyle san\u0131klar\u0131n hukuki durumlar\u0131n\u0131 yeniden de\u011ferlendiren Yarg\u0131tay 5. Ceza Dairesince 07.03.2012 g\u00fcn ve 5-2 say\u0131 ile; yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flama su\u00e7una te\u015febb\u00fcsten san\u0131k Ayd\u0131n\u2019\u0131n 5237 say\u0131l\u0131 TCK\u2019nun 255\/1, 35\/2, 62 ve 52\/2. maddeleri uyar\u0131nca hapis cezas\u0131ndan \u00e7evrilme 6000 lira ve do\u011frudan h\u00fckmolunan 1000 lira adli para, san\u0131k Nurettin\u2019in ise ayn\u0131 kanunun 40 ve 38. maddeleri yollamas\u0131yla 255\/1, 35\/2, 62 ve 52\/2. maddeleri uyar\u0131nca hapis cezas\u0131ndan \u00e7evrilme 6000 lira ve do\u011frudan h\u00fckmolunan 1000 lira adli para cezas\u0131 ile cezaland\u0131r\u0131lmalar\u0131na, 53\/5 maddesi gere\u011fince san\u0131k Ayd\u0131n&#8217;\u0131n cezas\u0131n\u0131n infaz\u0131ndan sonra i\u015flemek \u00fczere takdiren 150 g\u00fcn s\u00fcreyle 53\/1-a maddesindeki hak ve yetkileri kullanmaktan yasaklanmas\u0131na, san\u0131klar\u0131n yeniden su\u00e7 i\u015flemeyece\u011fi y\u00f6n\u00fcnde kanaat olu\u015fmad\u0131\u011f\u0131ndan CMK\u2019nun 231. maddesinin uygulanmas\u0131na yer olmad\u0131\u011f\u0131na karar verilmi\u015ftir.<\/p>\n<p>Bu h\u00fckm\u00fcn de san\u0131k Nurettin m\u00fcdafii ve san\u0131k Ayd\u0131n taraf\u0131ndan temyiz edilmesi \u00fczerine Yarg\u0131tay C. Ba\u015fsavc\u0131l\u0131\u011f\u0131n\u0131n &#8220;onama&#8221; istekli 19.09.2012 g\u00fcn ve 31069 say\u0131l\u0131 tebli\u011fnamesi ile Yarg\u0131tay Birinci Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilen dosya, Ceza Genel Kurulunca de\u011ferlendirilmi\u015f ve a\u00e7\u0131klanan gerek\u00e7elerle karara ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p><span style=\"color: #0000ff;\"><strong>T\u00dcRK M\u0130LLET\u0130 ADINA<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>CEZA GENEL KURULU KARARI<\/strong><\/span><\/p>\n<p>San\u0131k Kamer hakk\u0131nda verilen mahkumiyet h\u00fckm\u00fcne kar\u015f\u0131 kanun yoluna ba\u015fvurulmad\u0131\u011f\u0131ndan inceleme, san\u0131klar Ayd\u0131n ve Nurettin hakk\u0131nda kurulan h\u00fck\u00fcmlerle s\u0131n\u0131rl\u0131 olarak yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Ceza Genel Kurulunca \u00e7\u00f6z\u00fcmlenmesi gereken uyu\u015fmazl\u0131k; san\u0131klar Ayd\u0131n ve Nurettin\u2019in at\u0131l\u0131 su\u00e7u i\u015fleyip i\u015flemediklerinin belirlenmesine ili\u015fkindir.<\/p>\n<p>\u0130ncelenen dosya i\u00e7eri\u011finden;<\/p>\n<p>Kat\u0131lan\u0131n, yakla\u015f\u0131k de\u011feri 3 trilyon lira olan ta\u015f\u0131nmaz\u0131n\u0131n 600 milyar liraya sat\u0131ld\u0131\u011f\u0131 iddias\u0131yla \u015ei\u015fli 3. \u0130cra Hukuk Mahkemesinin 2004\/471 esas say\u0131l\u0131 dosyas\u0131nda 09.07.2004 tarihinde ihalenin feshi davas\u0131 a\u00e7t\u0131\u011f\u0131, hakimli\u011fini Ayd\u0131n\u2019\u0131n, zab\u0131t katipli\u011fini ise Kamer\u2019in yapt\u0131\u011f\u0131 mahkemece 25.04.2006 g\u00fcn ve 471-239 say\u0131 ile davan\u0131n reddine ve kat\u0131landan % 10 para cezas\u0131 al\u0131nmas\u0131na karar verildi\u011fi, kat\u0131lan taraf\u0131ndan temyiz edilen bu karar\u0131n Yarg\u0131tay 12. Hukuk Dairesince 18.07.2006 g\u00fcn ve 13051-15897 say\u0131 ile onand\u0131\u011f\u0131, tashihi karar talebi de 24.11.2006 tarihinde reddedilen kat\u0131lan\u0131n 11.01.2007 tarihinde yapt\u0131\u011f\u0131 yarg\u0131laman\u0131n yenilenmesi talebininde kabul edilmedi\u011fi,<\/p>\n<p>Kat\u0131lan\u0131n 02.10.2006 tarihinde \u0130stanbul Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na verdi\u011fi dilek\u00e7ede, Yarg\u0131tayca onanm\u0131\u015f olan karar\u0131 Yarg\u0131tay 12. Hukuk Dairesince tashihi karar yoluyla bozdurmak vaadiyle hakim Ayd\u0131n\u2019\u0131n kendisinden toplam 600 bin Euro r\u00fc\u015fvet istedi\u011fi iddias\u0131yla \u015fikayet\u00e7i oldu\u011fu ve ayr\u0131ca olayla ilgili olarak kendisi taraf\u0131ndan telefona kaydedilen konu\u015fma kay\u0131tlar\u0131n\u0131 i\u00e7eren 3 adet CD\u2019yi de savc\u0131l\u0131\u011fa teslim etti\u011fi,<\/p>\n<p>Kat\u0131lan\u0131n ayn\u0131 iddialarla 28.03.2007 tarihinde \u015ei\u015fli Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na verdi\u011fi dilek\u00e7e ile de ayr\u0131ca Kamer ve Nurettin hakk\u0131nda da \u015fikayet\u00e7i oldu\u011fu,<\/p>\n<p>\u0130stanbul Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131nca san\u0131k Kamer &#8216;in r\u00fc\u015fvet almaya te\u015febb\u00fcs su\u00e7undan 5237 say\u0131l\u0131 TCK&#8217;nun 252\/1-3 ve 35. maddeleri, san\u0131k Nurettin &#8216;in ise r\u00fc\u015fvet almaya te\u015febb\u00fcs su\u00e7una yard\u0131mdan ayn\u0131 kanunun 252\/1-3, 35 ve 39. maddeleri uyar\u0131nca cezaland\u0131r\u0131lmalar\u0131n\u0131n talep edildi\u011fi, bu davan\u0131n yap\u0131lan yarg\u0131lamas\u0131 sonunda \u0130stanbul 4. A\u011f\u0131r Ceza Mahkemesince 17.04.2008 g\u00fcn ve 348-109 say\u0131 ile, san\u0131klar Kamer ve Nurettin&#8217;in, yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flamaya te\u015febb\u00fcs su\u00e7undan, 5237 say\u0131l\u0131 TCK&#8217;nun 255\/1, 35, 62 ve 52. maddeleri uyar\u0131nca 10 ar ay hapis ve 120 \u015fer Lira adli para cezas\u0131 ile cezaland\u0131r\u0131lmalar\u0131na karar verildi\u011fi, karar\u0131n san\u0131klar m\u00fcdafileri taraf\u0131ndan temyiz edilmesi \u00fczerine Yarg\u0131tay 5. Ceza Dairesince 22.06.2009 g\u00fcn ve 461-7888 say\u0131 ile, ayn\u0131 olay hakk\u0131nda Ayd\u0131n hakk\u0131nda Yarg\u0131tay 5. Ceza Dairesinde a\u00e7\u0131lm\u0131\u015f ve derdest olan bir davan\u0131n bulundu\u011fu gerek\u00e7esiyle yerel mahkeme h\u00fckm\u00fcn\u00fcn bozulmas\u0131na karar verildi\u011fi, bunun \u00fczerine \u0130stanbul 4. A\u011f\u0131r Ceza Mahkemesince 28.03.2007 g\u00fcn ve 282 say\u0131 ile birle\u015ftirme karar\u0131 verilerek, dosyan\u0131n Yarg\u0131tay 5. Ceza Dairesine g\u00f6nderildi\u011fi ve t\u00fcm san\u0131klar\u0131n yarg\u0131lamas\u0131n\u0131n birlikte yap\u0131ld\u0131\u011f\u0131,<\/p>\n<p>Kat\u0131lan taraf\u0131ndan sunulan 3 adet CD \u00fczerinde inceleme yapan bilirki\u015fi taraf\u0131ndan &#8220;CD&#8217;lerdeki ses kay\u0131tlar\u0131, m\u00fcmk\u00fcn oldu\u011funca, dil bilgisi kurallar\u0131 g\u00f6z ard\u0131 edilerek asl\u0131na uygun \u015fekilde de\u015fifre edilip metne yaz\u0131lm\u0131\u015ft\u0131r. Ancak \u00f6zellikle telefon konu\u015fmalar\u0131nda kar\u015f\u0131 taraf\u0131n konu\u015fmalar\u0131 olmak \u00fczere yer yer konu\u015fmalar duyulmamakta, sesler birbirine kar\u0131\u015fmakta veya tam anla\u015f\u0131lmamaktad\u0131r. Anla\u015f\u0131lmayan yerler metinde &#8230;. olarak g\u00f6sterilmi\u015ftir. De\u015fifre metinde, seslerin kime ait oldu\u011fu konusunda s\u0131k\u0131nt\u0131lar ya\u015fanm\u0131\u015f, baz\u0131 seslerin kime ait oldu\u011fu anla\u015f\u0131lmam\u0131\u015f, bu durumda ses erkek\/bayan diye ayr\u0131lm\u0131\u015ft\u0131r. Ancak konu\u015fma i\u00e7inde birbirlerine hitap ederlerken e\u011fer ses sahibinin ismi ge\u00e7iyorsa, metnin devam\u0131nda yine erkek\/bayan olarak yaz\u0131lm\u0131\u015ft\u0131r&#8221; a\u00e7\u0131klamalar\u0131na yer verildi\u011fi, \u00e7\u00f6z\u00fcmlemelere bak\u0131ld\u0131\u011f\u0131nda konu\u015fmalar\u0131n b\u00fcy\u00fck \u00f6l\u00e7\u00fcde anla\u015f\u0131labilir oldu\u011fu, seslerin kime ait oldu\u011fu konusunda herhangi bir teknik inceleme yapt\u0131r\u0131lmad\u0131\u011f\u0131,<\/p>\n<p>01.05.2006 ve 30.10.2006 tarihleri aras\u0131nda, (kar\u015f\u0131l\u0131kl\u0131 olarak) Ayd\u0131n ile Nurettin&#8217;in 248 kez, Ayd\u0131n ile Kamer&#8217;in 33 kez, Ayd\u0131n ile kat\u0131lan\u0131n 2 kez, Kamer ile Nurettin&#8217;in 295 kez, Kamer ile kat\u0131lan\u0131n 190 kez, Nurettin ile kat\u0131lan\u0131n ise 46 kez g\u00f6r\u00fc\u015ft\u00fckleri; baz\u0131 g\u00fcnler g\u00f6r\u00fc\u015fmelerin \u00e7ok yo\u011funla\u015ft\u0131\u011f\u0131 \u00f6rne\u011fin, 05.09.2006 tarihinde kat\u0131lan ile Kamer&#8217;in 6 kez, 20.08.2006 tarihinde Ayd\u0131n ile Nurettin&#8217;in 13 kez, 17.10.2006 tarihinde ise Nurettin ile Kamer&#8217;in 17 kez g\u00f6r\u00fc\u015fme yapt\u0131klar\u0131, kat\u0131lan ile san\u0131k Kamer aras\u0131ndaki g\u00f6r\u00fc\u015fmelerin 25.04.2006 tarihinde m\u00fc\u015ftekinin davas\u0131n\u0131n reddedilmesinin hemen ard\u0131ndan 01.05.2006 tarihinde ba\u015flad\u0131\u011f\u0131, devam eden a\u015famada ise Kamer ile Ayd\u0131n aras\u0131ndaki g\u00f6r\u00fc\u015fmelerin 05.05.2006 tarihinde ba\u015flad\u0131\u011f\u0131, kat\u0131lan ile Ayd\u0131n aras\u0131ndaki iki g\u00f6r\u00fc\u015fmenin 01.07.2006 tarihli oldu\u011fu, bunun d\u0131\u015f\u0131nda ise Ayd\u0131n ile Nurettin aras\u0131ndaki g\u00f6r\u00fc\u015fmelerin 02.07.2006, Kamer ile Nurettin aras\u0131ndaki g\u00f6r\u00fc\u015fmelerin 06.07.2006, m\u00fc\u015fteki ile Nurettin aras\u0131ndaki g\u00f6r\u00fc\u015fmelerin de 21.08.2006 tarihinde ba\u015flad\u0131\u011f\u0131,<\/p>\n<p>M\u2026\u2026 Turizm ve Seyahat Acentas\u0131 Ltd. \u015eti\u2019ne ait 29.08.2006 g\u00fcn ve 696947 say\u0131l\u0131 faturadan ve dosyada bulunan elektronik u\u00e7ak biletlerinden; kat\u0131lan\u0131n kredi kart\u0131ndan, 22.08.2006 tarihinde, Nurettin ve Mehmet ad\u0131na \u0130stanbul-Milas-\u0130stanbul, Ayd\u0131n ad\u0131na ise \u0130stanbul-Milas-Dalaman-\u0130stanbul u\u00e7ak bileti al\u0131nd\u0131\u011f\u0131 ve ki\u015fi ba\u015f\u0131na 348 TL \u00f6dendi\u011fi, Nurettin ve kat\u0131lan\u0131n 25.08.2006 tarihinde saat 22.00 de Milas \u00fczerinden Bodrum\u2019a gidip, 27.08.2006 tarihinde saat 11.55 te ayn\u0131 havaalan\u0131ndan \u0130stanbul\u2019a d\u00f6nd\u00fckleri, Ayd\u0131n\u2019\u0131n ise 25.08.2006 tarihinde saat 22.00 de Milas \u00fczerinden Marmaris&#8217;e gidip, 28.08.2006 tarihinde ise Dalaman\u2019dan \u0130stanbul\u2019a d\u00f6nd\u00fc\u011f\u00fc,<\/p>\n<p>San\u0131k Ayd\u0131n &#8216;a ait kredi kart\u0131 hesap ekstresinde u\u00e7ak biletine ait bir harcaman\u0131n bulunmad\u0131\u011f\u0131,<\/p>\n<p>Anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Kat\u0131lan Mehmet a\u015famalarda \u00f6zetle; Maslak&#8217;ta bulunan gayrimenkulleri ile ilgili olarak \u015ei\u015fli Adliyesi&#8217;nde bir\u00e7ok i\u015flerinin oldu\u011funu, i\u015flerini g\u00f6rmek i\u00e7in gidip geldik\u00e7e san\u0131klardan Kamer ile tan\u0131\u015ft\u0131\u011f\u0131n\u0131, Kamer&#8217;in kendisine \u00e7ok yak\u0131nl\u0131k g\u00f6sterdi\u011fini, Maslakta bulunan ve de\u011feri 15-20 trilyon olan gayrimenkul\u00fcn\u00fcn \u00fczerine haciz konuldu\u011funu, tebligat\u0131n ise 15-20 seneden beri ikametgah olarak kullanmad\u0131\u011f\u0131, gelinlerinin kulland\u0131\u011f\u0131 adrese yap\u0131ld\u0131\u011f\u0131n\u0131, gayrimenkul\u00fcn\u00fcn sat\u0131\u015fa \u00e7\u0131kar\u0131lmas\u0131 \u00fczerine sat\u0131\u015f\u0131n iptali i\u00e7in \u015ei\u015fli \u0130cra merciine m\u00fcracaatta bulundu\u011funu, avukat\u0131 arac\u0131l\u0131\u011f\u0131 ile \u015ei\u015fli 3. \u0130cra Tetkik Mercii hakimli\u011fine dava a\u00e7t\u0131\u011f\u0131n\u0131, davaya bir\u00e7ok hakimin girdi\u011fini, en son davaya Hakim Ayd\u0131n &#8216;\u0131n bakt\u0131\u011f\u0131n\u0131, san\u0131k Kamer&#8217;in bu mahkemede katip olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, davan\u0131n aleyhine sonu\u00e7land\u0131\u011f\u0131n\u0131, dava aleyhine sonu\u00e7lan\u0131nca Kamer &#8216;le g\u00f6r\u00fc\u015f\u00fcp davan\u0131n lehine sonu\u00e7lanaca\u011f\u0131n\u0131 s\u00f6yledi\u011fi halde neden b\u00f6yle oldu\u011funu sordu\u011funda, hakim D. beyin Ayd\u0131n beyle fazla temas\u0131 oldu\u011funu, herhalde ondan dolay\u0131 sonucun de\u011fi\u015fmi\u015f olabilece\u011fini s\u00f6yledi\u011fini, karar\u0131 temyiz etti\u011fini, bu arada bir g\u00fcn arkada\u015flar\u0131 ile birlikte Ramada Otelinde bulunduklar\u0131 s\u0131rada Kamer &#8216;in telefonla arad\u0131\u011f\u0131n\u0131 ve daha sonra yanlar\u0131na geldi\u011fini, daha sonra kendisine bir telefon geldi\u011fini, bir misafirin oldu\u011funu ve gelmek istedi\u011fini s\u00f6yleyince kabul etti\u011fini, daha sonra Nurettin &#8216;in de yanlar\u0131na geldi\u011fini, turizmci oldu\u011funu s\u00f6yleyerek Nurettin ile tan\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131, sonra ayr\u0131ld\u0131klar\u0131n\u0131, ertesi g\u00fcn Kamer in Nurettin ile birlikte arayarak hakim Ayd\u0131n &#8216;\u0131n g\u00f6r\u00fc\u015fmek istedi\u011fini belirtti\u011fini, kabul edince ertesi g\u00fcn Ramada Otelinde bulu\u015ftuklar\u0131n\u0131, birlikte yemek yediklerini, ayr\u0131l\u0131rken hakimin kendisini daireye \u00e7a\u011f\u0131rd\u0131\u011f\u0131n\u0131, ertesi g\u00fcn daireye gitti\u011finde hakimin yanl\u0131\u015f karar verdi\u011fini ve bunu d\u00fczeltebilece\u011fini, Yarg\u0131tayda ceza hakimi olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, bir \u00e7ok tan\u0131d\u0131\u011f\u0131n\u0131n bulundu\u011funu, karar\u0131 Yarg\u0131tay&#8217;da d\u00fczelttirebilece\u011fini, Ankara&#8217;da bulunan arsalar\u0131n\u0131n tapular\u0131n\u0131 istedi\u011fini, bunlar\u0131 getirdi\u011fini, Ankara&#8217;da yer almak istedi\u011fi i\u00e7in tapular\u0131 istedi\u011fini, Bodrum&#8217;da oteli oldu\u011funu s\u00f6yleyince buraya gitmeyi teklif etti\u011fini, Bodrum&#8217;a gitmek i\u00e7in kendisine, hakim Ayd\u0131n ve Nurettin &#8216;e u\u00e7ak bileti ald\u0131\u011f\u0131n\u0131 ve kendilerine verdi\u011fini, ancak hakim beyin biletini Marmaris olarak de\u011fi\u015ftirdi\u011fini ve oraya gitti\u011fini,Nurettin ile Bodrum&#8217;a gittiklerini, burada otelini ve arsalar\u0131n\u0131 gezdiklerini, Nurettin &#8216;in oteli spor kul\u00fcb\u00fc yapmay\u0131 teklif etti\u011fini ve s\u00fcrekli olarak hakim Ayd\u0131n&#8217;a telefonla malumat verdi\u011fini, daha sonra \u0130stanbul\u2019a d\u00f6nd\u00fcklerini, san\u0131klar\u0131n \u00fc\u00e7\u00fc birlikte yemek yemeyi teklif etmeleri \u00fczerine bir otelin restoran\u0131nda bulu\u015ftuklar\u0131n\u0131, daha sonra hakim Ayd\u0131n &#8216;\u0131n davan\u0131n halledilmesi i\u00e7in 600 bin Euro istedi\u011fini, bu durumu Kamer &#8216;e anlatt\u0131\u011f\u0131nda bu i\u015fin d\u00fczelmesi i\u00e7in bu paray\u0131 vermesi gerekti\u011fini ve zengin oldu\u011funu s\u00f6yledi\u011fini, Nurettin ile g\u00f6r\u00fc\u015ft\u00fc\u011f\u00fcnde Ayd\u0131n beyin bu i\u015fi yapaca\u011f\u0131n\u0131 belirtti\u011fini, bu konu\u015fmalar\u0131 telefona kaydetti\u011fini, arkada\u015flar\u0131n\u0131n paray\u0131 vermemesini, kendisini kand\u0131r\u0131p paras\u0131n\u0131 alacaklar\u0131n\u0131 s\u00f6ylemeleri \u00fczerine tedbirli oldu\u011funu ve t\u00fcm konu\u015fmalar\u0131 kaydetti\u011fini, paray\u0131 vermedi\u011fini ve \u015fikayet\u00e7i oldu\u011funu belirtmi\u015ftir.<\/p>\n<p>San\u0131k Kamer \u00f6zetle; olay tarihinde \u015ei\u015fli Adliyesinde zab\u0131t katibi oldu\u011funu, ihtiyac\u0131 nedeniyle turizm firmas\u0131 olan ve hakim Ayd\u0131n beyin arkada\u015f\u0131 olan Nurettin &#8216;in firmas\u0131nda mesai sonralar\u0131 \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, kat\u0131lan\u0131 adliyede davalar\u0131 olmas\u0131 nedeniyle tan\u0131d\u0131\u011f\u0131n\u0131, Bodrum&#8217;da otel i\u015fleri nedeniyle Nurettin &#8216;i kat\u0131lan ile tan\u0131\u015ft\u0131rd\u0131\u011f\u0131n\u0131, birlikte yat\u0131r\u0131m ama\u00e7l\u0131 i\u015f yapacaklar\u0131 nedeniyle tan\u0131\u015f\u0131p g\u00f6r\u00fc\u015ft\u00fcklerini, kat\u0131lan\u0131n adliyede bir tak\u0131m i\u015fleri oldu\u011funu, kat\u0131lan\u0131n Ayd\u0131n &#8216;in mahkemesinde g\u00f6r\u00fclmekte olan bir davay\u0131 kaybetti\u011fini, hakim beyin bu i\u015fi temyiz a\u015famas\u0131nda Yarg\u0131tay&#8217;da halledebilece\u011fini kendisine s\u00f6yledi\u011fini belirtti\u011fini, ancak buna inanmad\u0131\u011f\u0131n\u0131, kar\u015f\u0131l\u0131\u011f\u0131nda bir \u015fey istedi\u011finden bahsetmedi\u011fini, davas\u0131n\u0131 daha \u00f6nce hakim beyin kabul etti\u011fi sonra de\u011fi\u015ftirdi\u011fi y\u00f6n\u00fcnde bir \u015fey s\u00f6ylemedi\u011fini, birlikte yemek yediklerini, ancak su\u00e7lamalar\u0131 kabul etmedi\u011fini belirtmi\u015f,<\/p>\n<p>San\u0131k Nurettin \u00f6zetle; \u015firket sahibi oldu\u011funu ve turizm i\u015fiyle u\u011fra\u015ft\u0131\u011f\u0131n\u0131, turizm i\u015fi i\u00e7in yat\u0131r\u0131m ama\u00e7l\u0131 olarak kat\u0131lan ile birlikte Bodrum&#8217;a gitti\u011fini, kat\u0131lan\u0131n otel yap\u0131m\u0131 i\u00e7in \u00f6ng\u00f6rd\u00fc\u011f\u00fc yat\u0131r\u0131m yapacaklar\u0131 yere gidip araziyi g\u00f6rd\u00fcklerini, arazi \u00fczerinde otelin kurulmu\u015f baz\u0131 \u00fcnitelerinin oldu\u011funu,eksik olan tesisler i\u00e7in eksperin gelip ne kadar masraf olaca\u011f\u0131n\u0131 belirledi\u011fini, 600.000 Euronun tesisler i\u00e7in \u00f6ng\u00f6r\u00fclen fiyat oldu\u011funu, iki g\u00fcn sonra \u0130stanbul&#8217;a d\u00f6nd\u00fcklerini, sonradan kat\u0131lan\u0131n kendisini oyalamas\u0131 nedeniyle kand\u0131r\u0131ld\u0131\u011f\u0131 kan\u0131s\u0131na vard\u0131\u011f\u0131n\u0131, icra dosyas\u0131 ile hi\u00e7bir ilgisinin olmad\u0131\u011f\u0131n\u0131,bu konuyla ilgili olarak kimseyle g\u00f6r\u00fc\u015fmedi\u011fini, hakim Ayd\u0131n ile bir araya geldiklerini, icra tetkik mercii dosyas\u0131n\u0131n hi\u00e7 g\u00fcndeme gelmedi\u011fini, yaln\u0131z Ayd\u0131n Bey&#8217;in emekli oldu\u011funda otelle ilgilenebilece\u011fini, ben de \u00e7al\u0131\u015f\u0131r\u0131m dedi\u011fini, zaman zaman hakim beyle bir araya geldi\u011fini, Kamer &#8216;in bazen \u015firketine gelip part time olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131, icra tetkik mercii dosyas\u0131 ile ilgili bir \u015fey s\u00f6ylemedi\u011fi gibi, bu konuda aralar\u0131nda hi\u00e7bir zaman konu\u015fmada ge\u00e7medi\u011fini, Bodrum&#8217;a gittiklerinde yaln\u0131z kendisinin ve kat\u0131lan\u0131n oldu\u011funu, hakim Ayd\u0131n &#8216;\u0131n kendileriyle gelmedi\u011fini, hi\u00e7bir \u015fekilde u\u00e7ak bileti al\u0131p verme olay\u0131n\u0131n olmad\u0131\u011f\u0131n\u0131, su\u00e7lamalar\u0131 kabul etmedi\u011fini s\u00f6ylemi\u015f,<\/p>\n<p>San\u0131k Ayd\u0131n \u00f6zetle; su\u00e7lamalar\u0131 kabul etmedi\u011fini, kat\u0131lan\u0131n aleyhinde verilen karar\u0131 kanuni yollardan lehine verilmesini temin edemeyince al\u0131\u015f\u0131k oldu\u011fu hileli y\u00f6ntemlere ba\u015fvurarak, hakimi \u015faibeli bir ki\u015fi gibi g\u00f6stererek, borcunu \u00f6dememek amac\u0131yla yarg\u0131laman\u0131n iadesi yoluna ba\u015fvurabilmek i\u00e7in b\u00f6yle bir iftira att\u0131\u011f\u0131n\u0131,kat\u0131lan\u0131n bu \u015fekilde bir \u00e7ok ki\u015finin can\u0131n\u0131 yakt\u0131\u011f\u0131n\u0131, kat\u0131lan\u0131n \u0130stanbul Adliyelerinde \u00e7ok say\u0131da su\u00e7 dosyas\u0131 ve ihaleye fesat kar\u0131\u015ft\u0131rma dosyalar\u0131n\u0131n oldu\u011funu, kat\u0131lan\u0131n kendisinin bakt\u0131\u011f\u0131 \u015ei\u015fli 3. \u0130cra Mahkemesinin 2004\/471 esas say\u0131l\u0131 dosyas\u0131nda a\u00e7m\u0131\u015f oldu\u011fu ihalenin feshi davas\u0131n\u0131 kaybetmesi ve bu karar\u0131n da Yarg\u0131tay taraf\u0131ndan onanmas\u0131 sonucu, davay\u0131 yeniden g\u00f6rd\u00fcrmek i\u00e7in bu \u015fekilde davrand\u0131\u011f\u0131n\u0131, kat\u0131lan\u0131n as\u0131l amac\u0131n\u0131 gizleyerek, turizm i\u015fi yapan arkada\u015f\u0131 Nurettin ile 2006 y\u0131l\u0131 A\u011fustos ay\u0131nda bir vesile ile tan\u0131\u015ft\u0131\u011f\u0131n\u0131,Bodrum&#8217;daki oteline ya\u015fl\u0131 olmas\u0131 nedeniyle bakamad\u0131\u011f\u0131n\u0131 s\u00f6yleyince Nurettin ile birlikte bakmaya gittiklerini, Nurettin &#8216;in oteli be\u011fendi\u011fini, sporcular\u0131 konaklatmak i\u00e7in uygun oldu\u011funa karar verdiklerini, ancak Nurettin&#8217;in otelin kullan\u0131labilir hale gelmesi i\u00e7in en az 600.000 Euro masraf\u0131 oldu\u011funu kat\u0131lana s\u00f6yledi\u011fini,kat\u0131lan\u0131n paray\u0131 temin edece\u011fini ancak onar\u0131m i\u015fleriyle u\u011fra\u015famayaca\u011f\u0131n\u0131 s\u00f6yleyince, Nurettin &#8216;in bu i\u015fle seve seve ilgilenmeyi kabul etti\u011fini, ancak kat\u0131lan\u0131n her nedense daha sonra bu anla\u015fmadan vazge\u00e7ti\u011fini, kald\u0131 ki kat\u0131lan\u0131n dosyadaki toplam borcunun 300.000 Euro oldu\u011funu, bunun i\u00e7in 600.000 Euro istenmesinin mant\u0131k d\u0131\u015f\u0131 oldu\u011funu, r\u00fc\u015fvet isteyecek olsayd\u0131 kat\u0131lan\u0131n davas\u0131n\u0131 reddetmeyip, kabul edece\u011fini,ger\u00e7ek bir r\u00fc\u015fvet anla\u015fmas\u0131 olsaym\u0131\u015f kat\u0131lan\u0131n kendisini su\u00e7\u00fcst\u00fc yakalatabilece\u011fini,dolay\u0131s\u0131yla b\u00f6yle bir durumun olmad\u0131\u011f\u0131n\u0131, kat\u0131lan\u0131n sundu\u011fu CD i\u00e7eri\u011fini inceleyen bilirki\u015finin, ses kay\u0131tlar\u0131n\u0131n kat\u0131lan taraf\u0131ndan \u00e7ok say\u0131da tekrarlar yap\u0131larak kopyaland\u0131\u011f\u0131, nerede, ne zaman, kimin kimle ne ama\u00e7la konu\u015ftu\u011funun belli olmad\u0131\u011f\u0131 tesbitini yapt\u0131\u011f\u0131, kat\u0131lan\u0131n sundu\u011fu CD&#8217;leri kanuni delil olmad\u0131\u011f\u0131n\u0131, u\u00e7ak seyahatini kendi paras\u0131 ile yapt\u0131\u011f\u0131n\u0131, kredi kart\u0131 ekstresinden bu durumun anla\u015f\u0131labilece\u011fini savunmu\u015ftur.<\/p>\n<p>01.06.2005 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5237 say\u0131l\u0131 TCK&#8217;nun &#8220;Yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flama&#8221; ba\u015fl\u0131kl\u0131 255. maddesi; &#8220;G\u00f6revine girmeyen ve yetkili olmad\u0131\u011f\u0131 bir i\u015fi yapabilece\u011fi veya yapt\u0131rabilece\u011fi kanaatini uyand\u0131rarak yarar sa\u011flayan kamu g\u00f6revlisi, bir y\u0131ldan be\u015f y\u0131la kadar hapis ve adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r&#8221; \u015feklinde iken, 05.07.2012 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 6352 say\u0131l\u0131 Kanunun 89. maddesiyle &#8220;N\u00fcfuz ticareti&#8221; ba\u015fl\u0131\u011f\u0131yla;<\/p>\n<p>(1) Kamu g\u00f6revlisi \u00fczerinde n\u00fcfuz sahibi oldu\u011fundan bahisle, haks\u0131z bir i\u015fin g\u00f6rd\u00fcr\u00fclmesi amac\u0131yla giri\u015fimde bulunmas\u0131 i\u00e7in, do\u011frudan veya arac\u0131lar vas\u0131tas\u0131yla, kendisine veya bir ba\u015fkas\u0131na menfaat temin eden ki\u015fi, iki y\u0131ldan be\u015f y\u0131la kadar hapis ve be\u015fbin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Ki\u015finin kamu g\u00f6revlisi olmas\u0131 halinde, verilecek hapis cezas\u0131 yar\u0131 oran\u0131nda art\u0131r\u0131l\u0131r. \u0130\u015finin g\u00f6rd\u00fcr\u00fclmesi kar\u015f\u0131l\u0131\u011f\u0131nda veya g\u00f6rd\u00fcr\u00fclece\u011fi beklentisiyle menfaat sa\u011flayan ki\u015fi ise, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(2) Menfaat temini konusunda anla\u015fmaya var\u0131lmas\u0131 halinde dahi, su\u00e7 tamamlanm\u0131\u015f gibi cezaya h\u00fckmolunur.<\/p>\n<p>(3) Birinci f\u0131krada belirtilen ama\u00e7 do\u011frultusunda menfaat talebinde bulunulmas\u0131 ve fakat bunun kabul edilmemesi ya da menfaat teklif veya vaadinde bulunulmas\u0131 ve fakat bunun kabul edilmemesi hallerinde, birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re verilecek ceza yar\u0131 oran\u0131nda indirilir.<\/p>\n<p>(4) N\u00fcfuz ticareti su\u00e7una arac\u0131l\u0131k eden ki\u015fi, m\u00fc\u015fterek fail olarak, birinci f\u0131krada belirtilen ceza ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(5) N\u00fcfuz ticareti ili\u015fkisinde dolayl\u0131 olarak kendisine menfaat sa\u011flanan \u00fc\u00e7\u00fcnc\u00fc ger\u00e7ek ki\u015fi veya t\u00fczel ki\u015finin menfaati kabul eden yetkilileri, m\u00fc\u015fterek fail olarak, birinci f\u0131krada belirtilen ceza ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(6) \u0130\u015fin g\u00f6rd\u00fcr\u00fclmesi amac\u0131yla giri\u015fimde bulunman\u0131n m\u00fcstakil bir su\u00e7 olu\u015fturdu\u011fu hallerde ki\u015filer ayr\u0131ca bu su\u00e7 nedeniyle cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>(7) Bu madde h\u00fck\u00fcmleri, 252 nci maddenin dokuzuncu f\u0131kras\u0131nda say\u0131lan ki\u015filer \u00fczerinde n\u00fcfuz ticareti yap\u0131lmas\u0131 halinde de uygulan\u0131r. Bu ki\u015filer hakk\u0131nda, T\u00fcrkiye&#8217;de bulunmalar\u0131 halinde, vatanda\u015f veya yabanc\u0131 olduklar\u0131na bak\u0131lmaks\u0131z\u0131n, resen soru\u015fturma ve kovu\u015fturma yap\u0131l\u0131r&#8221; bi\u00e7iminde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>Maddenin ilk halinde su\u00e7, ancak kamu g\u00f6revlisi taraf\u0131ndan i\u015flenebilen bir su\u00e7 oldu\u011fundan fail y\u00f6n\u00fcyle \u00f6zg\u00fc su\u00e7 olarak kabul edilmi\u015fken, 6352 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fiklikle her ger\u00e7ek ki\u015finin su\u00e7un faili olaca\u011f\u0131 kabul edilmi\u015f, failin kamu g\u00f6revlisi olmas\u0131, bu su\u00e7un daha a\u011f\u0131r cezay\u0131 gerektiren nitelikli unsurunu olu\u015fturaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>6352 say\u0131l\u0131 Kanun ile maddede yap\u0131lan de\u011fi\u015fiklikle su\u00e7 r\u00fc\u015fvet su\u00e7u gibi bir kar\u015f\u0131la\u015fma su\u00e7una d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015f, i\u015finin g\u00f6rd\u00fcr\u00fclmesi kar\u015f\u0131l\u0131\u011f\u0131nda veya g\u00f6rd\u00fcr\u00fclece\u011fi beklentisiyle menfaat sa\u011flayan ki\u015fi de su\u00e7un faili olarak kabul edilmi\u015ftir.<\/p>\n<p>Ba\u015flang\u0131\u00e7ta maddedeki su\u00e7 y\u00f6n\u00fcyle te\u015febb\u00fcs h\u00fck\u00fcmlerinin uygulanmas\u0131 kabul edilmi\u015fken, 6352 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklikle maddenin ikinci f\u0131kras\u0131nda, menfaat temini konusunda anla\u015fmaya var\u0131lmas\u0131 halinde dahi, su\u00e7 tamamlanm\u0131\u015f gibi cezaya h\u00fckmolunaca\u011f\u0131 kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Bu bilgiler \u0131\u015f\u0131\u011f\u0131nda uyu\u015fmazl\u0131k konusu de\u011ferlendirildi\u011finde;<\/p>\n<p>A\u015famalarda de\u011fi\u015fmeyen, tutarl\u0131 ve samimi kat\u0131lan anlat\u0131mlar\u0131, kat\u0131lan ile san\u0131klar aras\u0131nda yap\u0131lm\u0131\u015f olan konu\u015fma i\u00e7eriklerine ili\u015fkin dosya i\u00e7erisinde bulunan \u00e7\u00f6z\u00fcmlemeler, kat\u0131lan taraf\u0131ndan al\u0131nm\u0131\u015f olan \u00fc\u00e7 adet u\u00e7ak bileti ile san\u0131klar\u0131n birbirleriyle ve kat\u0131lanla s\u0131k s\u0131k telefon g\u00f6r\u00fc\u015fmesi yapt\u0131klar\u0131na ili\u015fkin ileti\u015fimin tespit\u0131 raporlar\u0131 g\u00f6z\u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda; kat\u0131lan\u0131n davas\u0131n\u0131n g\u00f6r\u00fcld\u00fc\u011f\u00fc mahkemede katip olan ve kat\u0131lan\u0131 adliyedeki ba\u015fka davalar\u0131 nedeniyle tan\u0131yan san\u0131k Kamer&#8217;in, davas\u0131n\u0131n reddedilmesi \u00fczerine kat\u0131lan\u0131n neden davan\u0131n bu \u015fekilde sonu\u00e7land\u0131\u011f\u0131n\u0131 sormas\u0131 sonras\u0131nda, mesai haricinde yan\u0131nda \u00e7al\u0131\u015ft\u0131\u011f\u0131, turizm i\u015fiyle u\u011fra\u015fan ve ayn\u0131 zamanda san\u0131k hakim Ayd\u0131n &#8216;in de arkada\u015f\u0131 olan san\u0131k Nurettin ile kat\u0131lan\u0131 tan\u0131\u015ft\u0131rmas\u0131, bir araya geldiklerinde kat\u0131lan\u0131n ekonomik durumunu \u00f6\u011frenmeleri, temyiz istemi reddedilmi\u015f olan kat\u0131lan \u00fczerinde davaya bakan hakimin tashihi karar a\u015famas\u0131nda dosyay\u0131 Yarg\u0131tay&#8217;da kat\u0131lan lehine bozdurulabilece\u011fi kanaati olu\u015fturmalar\u0131, daha sonra da kat\u0131lan\u0131 davaya bakan san\u0131k hakim Ayd\u0131n ile tan\u0131\u015ft\u0131r\u0131p, hep birlikte dosyan\u0131n tashihi karar a\u015famas\u0131nda Yarg\u0131tay&#8217;da lehine bozdurulabilece\u011fi kanaati olu\u015fturmak suretiyle kat\u0131landan menfaat temininin kararla\u015ft\u0131r\u0131lmas\u0131, bu ama\u00e7la san\u0131k hakimin kat\u0131landan bu i\u015fin \u00e7\u00f6z\u00fcm\u00fc i\u00e7in 600.000 Euro talep etmesi, ancak san\u0131k hakimin paran\u0131n di\u011fer san\u0131klar\u0131n bilgisi olmaks\u0131z\u0131n kendisine verilmesini talep etmesinin, dosya i\u00e7erisinde bulunan kat\u0131lan\u0131n san\u0131klar ile ayn\u0131 ortamda ve telefonda yapt\u0131\u011f\u0131 g\u00f6r\u00fc\u015fmeleri cep telefonuna kay\u0131t etmek suretiyle elde etti\u011fi ve Ceza Genel Kurulunca hukuka uygun oldu\u011fu kabul edilen yakla\u015f\u0131k 60 sayfal\u0131k \u00e7\u00f6z\u00fcmleme kay\u0131tlar\u0131ndan anla\u015f\u0131lmas\u0131, di\u011fer san\u0131klar\u0131n da paran\u0131n mutlaka yanlar\u0131nda san\u0131k hakime verilmesini istemeleri nedeniyle kendisini kand\u0131racaklar\u0131 d\u00fc\u015f\u00fcncesine kap\u0131lan kat\u0131lan\u0131n paray\u0131 vermeyip san\u0131klar hakk\u0131nda \u015fikayet\u00e7i olmas\u0131 \u015feklinde ger\u00e7ekle\u015fti\u011fi anla\u015f\u0131lan olayda, 5237 say\u0131l\u0131 TCK&#8217;nun 6\/1-c maddesi uyar\u0131nca kamu g\u00f6revlisi olan san\u0131k Ayd\u0131n &#8216;\u0131n eyleminin, g\u00f6revine girmeyen veya yetkili olmad\u0131\u011f\u0131 bir i\u015fi yapabilece\u011fi veya yapt\u0131rabilece\u011fi kanaati uyand\u0131rarak yarar sa\u011flama su\u00e7unu olu\u015fturdu\u011funun kabul\u00fcnde, san\u0131k Nurettin&#8217;in ise; ba\u011fl\u0131l\u0131k kural\u0131n\u0131n d\u00fczenlendi\u011fi ayn\u0131 kanunun 40\/2. maddesi uyar\u0131nca eylemden azmettiren s\u0131fat\u0131yla su\u00e7a i\u015ftirakten sorumlu tutulmas\u0131nda ve kat\u0131lan\u0131n kendisinden istenilen paray\u0131 san\u0131klara vermemesi nedeniyle de eylemin te\u015febb\u00fcs a\u015famas\u0131nda kald\u0131\u011f\u0131n\u0131n kabul\u00fc ile uygulama yap\u0131lmas\u0131nda su\u00e7 ve h\u00fck\u00fcm tarihinde y\u00fcr\u00fcrl\u00fckte bulunan kanuni d\u00fczenleme g\u00f6zetildi\u011finde herhangi bir isabetsizlik bulunmamaktad\u0131r.<\/p>\n<p>Di\u011fer taraftan, Yarg\u0131tay taraf\u0131ndan karara ba\u011flanan bir dosyaya kanuni olmayan y\u00f6ntemlerle m\u00fcdahale edilme \u00e7abalar\u0131n\u0131n &#8220;haks\u0131z bir i\u015fin g\u00f6rd\u00fcr\u00fclmesi&#8221; kapsam\u0131nda kald\u0131\u011f\u0131 g\u00f6z\u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, maddenin ilk halinde temel hapis cezas\u0131n\u0131n alt s\u0131n\u0131r\u0131 bir y\u0131l iken, 6352 say\u0131l\u0131 Kanunun 89. maddesi ile yap\u0131lan de\u011fi\u015fiklikle iki y\u0131la \u00e7\u0131kar\u0131lmas\u0131, adli para cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131n\u0131n 730 g\u00fcnden 5000 g\u00fcne y\u00fckseltilmesi, failin kamu g\u00f6revlisi olmas\u0131 halinde cezan\u0131n yar\u0131 oran\u0131nda art\u0131r\u0131laca\u011f\u0131 d\u00fczenlemesinin kabul edilmesi, \u00f6nceki d\u00fczenlemede te\u015fe\u015fb\u00fcs h\u00fck\u00fcmlerinin uygulanmas\u0131 m\u00fcmk\u00fcn iken, 6352 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fik ile menfaat temini konusunda anla\u015fmaya var\u0131lmas\u0131 halinde dahi, su\u00e7 tamamlanm\u0131\u015f gibi cezaya h\u00fckmolunaca\u011f\u0131n\u0131n h\u00fck\u00fcm alt\u0131na al\u0131nmas\u0131 nedenleriyle yeni kanuni de\u011fi\u015fikli\u011fin aleyhe oldu\u011fu, bu itibarla, sonradan y\u00fcr\u00fcrl\u00fc\u011fe giren kanuni de\u011fi\u015fikli\u011fin san\u0131klar lehine h\u00fck\u00fcmler i\u00e7ermedi\u011fi ve \u00d6zel Daire h\u00fckm\u00fcn\u00fcn isabetli oldu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131ndan, san\u0131klar\u0131n temyiz itirazlar\u0131n\u0131n reddiyle usul ve kanuna uygun bulunan \u00d6zel Daire h\u00fckm\u00fcn\u00fcn onanmas\u0131na karar verilmelidir.<\/p>\n<p>\u00c7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lmayan Genel Kurul \u00dcyesi A.K\u0131nac\u0131; &#8220;Ayn\u0131 davayla ilgili Yarg\u0131tay Ceza Genel Kurulu&#8217;nun 21.06.2011 tarihli 2010\/187- 2011\/131 say\u0131l\u0131 bozma karar\u0131na yazd\u0131\u011f\u0131m kar\u015f\u0131 oy gerek\u00e7emde belirtti\u011fim nedenlerle;<\/p>\n<p>a)Kat\u0131lan\u0131n, h\u00e2kim veya Cumhuriyet savc\u0131s\u0131 taraf\u0131ndan verilmi\u015f bir karar bulunmad\u0131\u011f\u0131 halde, san\u0131klarla birlikte oldu\u011fu ortamdaki konu\u015fmalar\u0131 ve san\u0131klarla yapt\u0131\u011f\u0131 telefon g\u00f6r\u00fc\u015fmelerini 5 ay\u0131 a\u015fk\u0131n s\u00fcreyle kayda almas\u0131 &#8216;hukuka ayk\u0131r\u0131 olarak elde edilmi\u015f delil&#8217; niteli\u011finde olup, bu kay\u0131tlar\u0131n h\u00fckme esas al\u0131nmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<p>b) S\u00f6z\u00fc edilen kay\u0131tlara dayan\u0131larak verilen mahk\u00fbmiyet h\u00fck\u00fcmleri yasaya ayk\u0131r\u0131d\u0131r.<\/p>\n<p>c)San\u0131klar hakk\u0131ndaki mahk\u00fbmiyet h\u00fck\u00fcmlerinin bozulmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndeyim.<\/p>\n<p>Sonu\u00e7 olarak; h\u00fck\u00fcmlerin onanmas\u0131na ili\u015fkin \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lm\u0131yorum&#8221; d\u00fc\u015f\u00fcncesiyle,<\/p>\n<p>Di\u011fer bir Genel Kurul \u00dcyesi de, benzer g\u00f6r\u00fc\u015flerle kar\u015f\u0131 oy kulanm\u0131\u015flard\u0131r.<\/p>\n<p><span style=\"color: #008000;\"><strong>SONU\u00c7:<\/strong><\/span><\/p>\n<p>A\u00e7\u0131klanan nedenlerle;<\/p>\n<p>1- Yarg\u0131tay 5. Ceza Dairesinin 07.03.2012 g\u00fcn ve 5-2 say\u0131l\u0131 h\u00fckm\u00fcn\u00fcn ONANMASINA,<\/p>\n<p>2- Dosyan\u0131n, Yarg\u0131tay 5. Ceza Dairesine g\u00f6nderilmek \u00fczere Yarg\u0131tay Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na TEVD\u0130\u0130NE, 21.05.2013 g\u00fcn\u00fc yap\u0131lan m\u00fczakerede oy\u00e7oklu\u011fuyla karar verildi.<\/p>\n<\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"yazi_mavi_14\" align=\"left\" valign=\"top\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"yazi_siyah_ince\" align=\"left\" valign=\"top\">\n<div align=\"justify\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/ulusal-mucadele-tf\/73\">6415 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/5549-sayili-suc-gelirlerinin-aklanmasinin-onlenmesi-hakkinda-kanun\/74\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/5237-sayili-turk-ceza-kanunu\/75\">5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/3713-sayili-terorle-mucadele-kanunu\/76\">3713 say\u0131l\u0131 Ter\u00f6rle M\u00fccadele Kanunu<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/suc-gelirlerinin-aklanmasinin-ve-terorun-finansmaninin-onlenmesine-dair-tedbirler-hakkinda-yonetmelik\/77\">Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/terorun-finansmanina-yonelik-supheli-islemlerin-bildirimi-genel-tebligi\/78\">Ter\u00f6r\u00fcn Finansman\u0131na Y\u00f6nelik \u015e\u00fcpheli \u0130\u015flemlerin Bildirimi Genel Tebli\u011fi<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a class=\"link_mavi_bold\" href=\"http:\/\/www.masak.gov.tr\/tr\/content\/6-sira-numarali-mali-suclari-arastirma-kurulu-genel-tebligi\/79\">6 S\u0131ra Numaral\u0131 Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\" align=\"justify\"><strong><br \/>\n<span style=\"color: #ff6600;\">5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanun ile; su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesini ve an\u0131lan su\u00e7larla m\u00fccadelede etkinli\u011fin sa\u011flanmas\u0131n\u0131 teminen yasal d\u00fczenlemeler yap\u0131lm\u0131\u015f, bu kapsamda y\u00fck\u00fcml\u00fcl\u00fckler belirlenmi\u015f ve MASAK&#8217;\u0131n g\u00f6rev ve yetki alan\u0131 aklama ile m\u00fccadelenin yan\u0131 s\u0131ra ter\u00f6r\u00fcn finansman\u0131yla m\u00fccadeleyi de i\u00e7erecek \u015fekilde geni\u015fletilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanunda m\u00fcnhas\u0131ran ter\u00f6r\u00fcn finansman\u0131yla m\u00fccadeleye y\u00f6nelik yap\u0131lan d\u00fczenlemelerin yan\u0131 s\u0131ra, ter\u00f6r\u00fcn finansman\u0131n\u0131n aklaman\u0131n \u00f6nc\u00fcl su\u00e7lar\u0131 aras\u0131nda yer almas\u0131 hasebiyle aklama ile m\u00fccadeleye ili\u015fkin yap\u0131lan d\u00fczenlemelerin de ter\u00f6r\u00fcn finansman\u0131yla m\u00fccadele kapsam\u0131nda de\u011ferlendirilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclmektedir.<\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinde, \u015f\u00fcpheli i\u015flem bildirimine ili\u015fkin h\u00fck\u00fcm ihdas edilmi\u015f ve y\u00fck\u00fcml\u00fcler nezdinde veya bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan veya yap\u0131lmaya te\u015febb\u00fcs edilen i\u015flemlere konu malvarl\u0131\u011f\u0131n\u0131n yasa d\u0131\u015f\u0131 yollardan elde edildi\u011fine veya yasa d\u0131\u015f\u0131 ama\u00e7larla kullan\u0131ld\u0131\u011f\u0131na dair herhangi bir bilgi, \u015f\u00fcphe veya \u015f\u00fcpheyi gerektirecek bir hususun bulunmas\u0131 halinde bu i\u015flemlerin y\u00fck\u00fcml\u00fcler taraf\u0131ndan Ba\u015fkanl\u0131\u011fa bildirilmesinin zorunlu oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanunun 19\/e maddesi ile MASAK Ba\u015fkanl\u0131\u011f\u0131na su\u00e7 gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesi kapsam\u0131nda veri toplamak, \u015f\u00fcpheli i\u015flem bildirimleri almak, analiz etmek ve de\u011ferlendirmek, an\u0131lan Kanun maddesinin (\u0131) bendi ile de aklama ve ter\u00f6r\u00fcn finansman\u0131 su\u00e7unun i\u015flendi\u011fine dair ciddi \u015f\u00fcphelerin mevcut olmas\u0131 durumunda konuyu ilgili Cumhuriyet savc\u0131l\u0131\u011f\u0131na intikal ettirmek g\u00f6rev ve yetkisi verilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">5549 say\u0131l\u0131 Kanunun el koyma ba\u015fl\u0131kl\u0131 17 nci maddesinde; aklama ve ter\u00f6r\u00fcn finansman\u0131 su\u00e7unun i\u015flendi\u011fine dair kuvvetli \u015f\u00fcphe bulunan hallerde 5271 say\u0131l\u0131 Ceza Muhakemesi Kanununun 128 inci maddesindeki usule g\u00f6re malvarl\u0131\u011f\u0131 de\u011ferlerine el konulabilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\" align=\"justify\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/>\n1- 18.07.2006 tarih ve 5532 say\u0131l\u0131 Kanunla de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p style=\"text-align: justify;\">2- 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu, 21.03.2007 tarih ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 25 inci maddesi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun Ge\u00e7ici 1 inci Maddesinde; di\u011fer kanunlarda 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa yap\u0131lan at\u0131flar\u0131n, 5607 say\u0131l\u0131 Kanuna yap\u0131lm\u0131\u015f say\u0131laca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"content\" style=\"text-align: justify;\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\"><div class=\"ead-preview\"><div class=\"ead-document\" style=\"position: relative;\"><div class=\"ead-iframe-wrapper\"><iframe src=\"\/\/docs.google.com\/viewer?url=http%3A%2F%2Ftuncayilcim.av.tr%2Fv5%2Fwp-content%2Fuploads%2Fcigm_155.pdf&amp;embedded=true&amp;hl=en\" title=\"Embedded Document\" class=\"ead-iframe\" style=\"width: 100%;height: 500px;border: none;visibility: hidden;\"><\/iframe><\/div>\t\t\t<div class=\"ead-document-loading\" 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relative;\"><div class=\"ead-iframe-wrapper\"><iframe src=\"\/\/docs.google.com\/viewer?url=http%3A%2F%2Ftuncayilcim.av.tr%2Fv5%2Fwp-content%2Fuploads%2Fsuc_geliri_oncul_suc-aklama_sucu-1.pdf&amp;embedded=true&amp;hl=en\" title=\"Embedded Document\" class=\"ead-iframe\" style=\"width: 100%;height: 500px;border: none;visibility: hidden;\"><\/iframe><\/div>\t\t\t<div class=\"ead-document-loading\" style=\"width:100%;height:100%;position:absolute;left:0;top:0;z-index:10;\">\n\t\t\t\t<div class=\"ead-loading-wrap\">\n\t\t\t\t\t<div class=\"ead-loading-main\">\n\t\t\t\t\t\t<div class=\"ead-loading\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/loading.svg\" width=\"55\" height=\"55\" alt=\"Loader\">\n\t\t\t\t\t\t\t<span>Loading...<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ead-loading-foot\">\n\t\t\t\t\t\t<div class=\"ead-loading-foot-title\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/EAD-logo.svg\" alt=\"EAD Logo\" width=\"36\" height=\"23\"\/>\n\t\t\t\t\t\t\t<span>Taking too long?<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t<div class=\"ead-document-btn ead-reload-btn\" role=\"button\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/reload.svg\" alt=\"Reload\" width=\"12\" height=\"12\"\/> Reload document\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<span>|<\/span>\n\t\t\t\t\t\t\t<a href=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/uploads\/suc_geliri_oncul_suc-aklama_sucu-1.pdf\" class=\"ead-document-btn\" target=\"_blank\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/plugins\/embed-any-document\/images\/open.svg\" alt=\"Open\" width=\"12\" height=\"12\"\/> Open in new tab\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><p class=\"embed_download\"><a href=\"https:\/\/tuncayilcim.av.tr\/v5\/wp-content\/uploads\/suc_geliri_oncul_suc-aklama_sucu-1.pdf\" download>Download [162.00 B] <\/a><\/p><\/div><\/div>\n<div class=\"content\" style=\"text-align: center;\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\">\n<div class=\"content\" style=\"text-align: center;\" align=\"justify\"><strong><span style=\"color: #ff0000;\">SU\u00c7TAN\u00a0KAYNAKLANAN\u00a0MAL VARLIKLARININ M\u00dcSADERES\u0130\u00a0 VE\u00a0EL KOYMA\u00a0H\u00dcK\u00dcMLER\u0130NE \u0130L\u0130\u015eK\u0130N YARGITAY UYGULAMALARI:<\/span><\/strong><\/div>\n<div class=\"content\" align=\"justify\"><\/div>\n<div class=\"content\" align=\"justify\"><span style=\"color: #ff0000;\"><strong>I- GENEL OLARAK M\u00dcSADERE KAVRAMI:<\/strong><\/span><\/div>\n<div class=\"content\" align=\"justify\">\n<p><span style=\"color: #ff0000;\"><strong>1-TANIM<\/strong><\/span><\/p>\n<p>M\u00fcsadere, yasada yaz\u0131l\u0131 hallerde belirli bir e\u015fya \u00fczerindeki ki\u015finin m\u00fclkiyetine son verilmesi ve m\u00fclkiyetin kamusal karakter g\u00f6steren bir kurulu\u015fa devredilmesini sa\u011flayan bir kurumdur.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>2-M\u00dcSADERE \u00c7E\u015e\u0130TLER\u0130:<\/strong><\/span><\/p>\n<p>M\u00fcsaderenin genel ve \u00f6zel olmak \u00fczere iki \u00e7e\u015fidi ile kar\u015f\u0131la\u015fmak olanakl\u0131 ise de, ki\u015finin malvarl\u0131\u011f\u0131n\u0131n t\u00fcm\u00fcn\u00fcn devlete ge\u00e7irilmesi anlam\u0131na gelen genel m\u00fcsadere Anayasan\u0131n 38.maddesi ile yasaklanm\u0131\u015f bulunmaktad\u0131r. Su\u00e7la ilgili olan belirli baz\u0131 e\u015fyaya ait m\u00fclkiyetin devlete aktar\u0131lmas\u0131na \u00f6zel m\u00fcsadere olarak tan\u0131mlanmaktad\u0131r.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>3-M\u00dcSADEREN\u0130N HUKUK\u0130 N\u0130TEL\u0130\u011e\u0130<\/strong><strong>:<\/strong><\/span><\/p>\n<p>765 say\u0131l\u0131 T\u00fcrk Ceza Yasas\u0131\u2019n\u0131n 36.,5237 say\u0131l\u0131 TCY\u2019n\u0131n 54,55\u00a0 ve t\u00fczel ki\u015filer bak\u0131m\u0131ndan 60.maddeleri m\u00fcsadere konusunda genel h\u00fck\u00fcm niteli\u011findedir.Ayr\u0131ca 5326 say\u0131l\u0131 Kabahatler Yasas\u0131n\u0131n 3.maddesi yollamas\u0131yla 18.maddesi uyar\u0131nca kabahatin konusunu olu\u015fturan veya kabahatin i\u015flenmesi suretiyle elde edilen e\u015fyan\u0131n m\u00fclkiyetinin kamuya ge\u00e7irilmesine olanak sa\u011flanm\u0131\u015ft\u0131r.M\u00fcsadere\u00a0 yan\u0131nda \u2018su\u00e7 nedeniyle m\u00fclkiyetin devlete ge\u00e7mesi \u2018ad\u0131yla ayr\u0131 bir yapt\u0131r\u0131m d\u00fczenlenmesi bilimsel a\u00e7\u0131dan do\u011fru olmad\u0131\u011f\u0131 gibi kavram kar\u0131\u015f\u0131kl\u0131\u011f\u0131na neden olaca\u011f\u0131 ileri s\u00fcr\u00fclerek \u00f6\u011fretide ele\u015ftirilmi\u015ftir.\u00d6nceki sistemde kabahate konu e\u015fyan\u0131n m\u00fcsaderesi olanakl\u0131 iken,yeni sistemde m\u00fcsadere yerine m\u00fclkiyetin kamuya ge\u00e7irilmesi tedbiri \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>M\u00fcsadere, 765 say\u0131l\u0131 TCY\u2019s\u0131nda \u2018ceza mahkumiyetlerinin neticeleri ve tarz\u0131 icralar\u0131\u2019 ba\u015fl\u0131\u011f\u0131\u00a0 alt\u0131nda\u00a0 d\u00fczenlenmi\u015f iken, 5237 say\u0131l\u0131 TCY\u2019n\u0131n 2. maddesinde g\u00fcvenlik tedbirleri y\u00f6n\u00fcnden de yasall\u0131k ilkesinin ge\u00e7erli oldu\u011fu vurguland\u0131ktan sonra, \u201cBirinci Kitap\u201d, \u201c\u00dc\u00e7\u00fcnc\u00fc K\u0131s\u0131m\u201d, \u201c\u0130kinci B\u00f6l\u00fcm\u201d de, \u201cG\u00fcvenlik Tedbirleri\u201d\u00a0 k\u0131sm\u0131nda yer alm\u0131\u015ft\u0131r.Buna g\u00f6re yeni ceza sisteminde ,5237 say\u0131l\u0131 T\u00fcrk Ceza Yasas\u0131\u2019nda su\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen yapt\u0131r\u0131mlar ;cezalar ve g\u00fcvenlik tedbirleri olarak ikiye ayr\u0131lm\u0131\u015ft\u0131r.Cezalar ,hapis ve adli para cezas\u0131ndan ibarettir.G\u00fcvenlik tedbirleri ise ,ayn\u0131 Yasa\u2019n\u0131n\u00a0 53 ila 60 maddelerinde d\u00fczenlenmi\u015ftir.Yarg\u0131tay 5237 say\u0131l\u0131 TCY\u2019nin 54.maddesinde yer verilen e\u015fya m\u00fcsaderesi ve ayn\u0131 Yasan\u0131n 55.maddesindeki\u00a0\u00a0 kazan\u00e7 m\u00fcsaderesini\u00a0 hukuki niteli\u011fini g\u00fcvenlik tedbiri oldu\u011funu ve yasa koyucunun iradesine g\u00f6re ,bir eylemin yapt\u0131r\u0131m\u0131 olarak ceza \u00f6ng\u00f6r\u00fclebilece\u011fi gibi ,yapt\u0131r\u0131m olarak sadece g\u00fcvenlik tedbirine h\u00fckmedilebilece\u011fini kabul etmi\u015ftir. Bu nedenle de m\u00fcsadereye h\u00fckmedilmesi i\u00e7in bir su\u00e7un i\u015flenmesi zorunlu olmakla birlikte, bu su\u00e7tan dolay\u0131 ki\u015fi hakk\u0131nda cezaya h\u00fckmolunmas\u0131 ko\u015ful de\u011fildir. \u00d6rne\u011fin<\/p>\n<p>Yarg\u0131tay Ceza Genel Kurulu 26.9.2006 tarih ve 2006\/2-198-,2006\/199 say\u0131l\u0131 karar\u0131nda 2521 say\u0131l\u0131 Yasan\u0131n 13.maddesinde, belge almaks\u0131z\u0131n yivsiz av t\u00fcfe\u011fi bulundurulmas\u0131 veya ta\u015f\u0131nmas\u0131 at\u0131f y\u00f6ntemiyle ceza yapt\u0131r\u0131m\u0131na ba\u011flanm\u0131\u015f ve ayr\u0131ca getirilen \u00f6zel h\u00fck\u00fcmle av t\u00fcfe\u011finin m\u00fcsaderesi \u00f6ng\u00f6r\u00fclm\u00fc\u015fse de, 1 Haziran 2005 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren yeni yasal d\u00fczenlemeler kar\u015f\u0131s\u0131nda an\u0131lan maddedeki 765 say\u0131l\u0131 TCY\u2019n\u0131n 549.maddesindeki ceza yapt\u0131r\u0131m\u0131n\u0131n uygulanmas\u0131na olanak bulunmad\u0131\u011f\u0131n\u0131, ancak belgesiz bulundurulan veya ta\u015f\u0131nan av t\u00fcfe\u011finin m\u00fcnhas\u0131ran m\u00fcsaderesinin olanakl\u0131 oldu\u011funu kabul edilmi\u015ftir(tart\u0131\u015fma 5326 say\u0131l\u0131 Yasan\u0131n 43, 36.maddesi kuru s\u0131k\u0131 tabancaya\u00a0 ili\u015fkin 8.Ceza Dairesi karar\u0131yla).M\u00fcsaderenin g\u00fcvenlik tedbiri olarak kabul edilmesinin di\u011fer bir sonucu m\u00fcsadereye ili\u015fkin kararlarda kazan\u0131lm\u0131\u015f hakk\u0131n s\u00f6z konusu olmamas\u0131d\u0131r. YCGK 200\/6\u2013199\/188 say\u0131l\u0131 karar\u0131nda:<\/p>\n<p>San\u0131k, s\u00fcresinde ruhsat\u0131n\u0131 yeniletmedi\u011fi gibi, ruhsat\u0131 iptal edildikten sonra da yap\u0131lan tebligata ra\u011fmen Y\u00f6netmelikte \u00f6ng\u00f6r\u00fclen s\u00fcrede silah\u0131n\u0131 devretmemi\u015ftir. Bunun \u00fczerine kolluk makamlar\u0131nca el konulmu\u015f olan silah\u0131n ta\u015f\u0131nmas\u0131 ve bulundurulmas\u0131 yasak hale gelmi\u015f, bir ba\u015fka tan\u0131mlama ile niteli\u011fi ruhsats\u0131z silah haline d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr. Bu nedenle Yerel Mahkemece, zoral\u0131m karar\u0131 verilmesi yerine, yasa ve y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak silah\u0131n idareye teslimine karar verilmesi isabetsizdir. \u00d6zel Dairece bu hukuka ayk\u0131r\u0131l\u0131k saptanarak Yerel Mahkeme karar\u0131 bozulmakla birlikte, art\u0131k yasa yarar\u0131na bozma istemi m\u00fcnhas\u0131ran zoral\u0131m davas\u0131na ili\u015fkin oldu\u011fundan, CMY\u2019n\u0131n 309. maddesinin 4. f\u0131kras\u0131n\u0131n (c) bendi h\u00fckm\u00fc uyar\u0131nca, silah\u0131n zoral\u0131m\u0131na da Dairece karar verilmelidir.<\/p>\n<p>San\u0131k ruhsat\u0131n\u0131n iptal edilmesine ili\u015fkin y\u00f6netsel karara itiraz etmemi\u015f, silah\u0131na kolluk makamlar\u0131nca el konulmas\u0131 \u00fczerine silah\u0131 s\u00fcresinde bir ba\u015fkas\u0131na devretmemi\u015f olmakla, bu i\u015flemlerin kesinle\u015fmesiyle birlikte silah \u00fczerindeki yasal haklar\u0131n\u0131 kaybetmi\u015ftir. Hakk\u0131 olmayan bir konuda zoral\u0131m karar\u0131 verilmesinin, san\u0131k aleyhine etki yapmas\u0131 olanaks\u0131z oldu\u011fu gibi, 5237 say\u0131l\u0131 Yasada zoral\u0131m\u0131n ceza t\u00fcrlerinden olmay\u0131p bir g\u00fcvenlik tedbiri olarak d\u00fc\u00adzenlendi\u011fi de dikkate al\u0131nd\u0131\u011f\u0131nda, 5271 say\u0131l\u0131 CMY.n\u0131n 309. maddesince yasa yarar\u0131na bozma hallerinde, aleyhe de\u011fi\u015ftirmeme yasa\u011f\u0131n\u0131n \u201cceza\u201d ile s\u0131n\u0131rl\u0131 tutulu\u015fu kar\u015f\u0131s\u0131nda art\u0131k aleyhe sonu\u00e7 do\u011furup do\u011furmamas\u0131 da herhangi bir \u00f6nem ta\u015f\u0131mayacakt\u0131r\u2019 \u015feklindeki karar\u0131 ile m\u00fcsaderenin hukuki niteli\u011finin g\u00fcvenlik tedbiri olmas\u0131n\u0131n sonucu olarak 5271 say\u0131l\u0131 CMY\u2019n\u0131n 309.maddesindeki \u2018aleyhe de\u011fi\u015ftirmeme yasa\u011f\u0131n\u0131n\u2019 ge\u00e7erli olmayaca\u011f\u0131n\u0131 kabul etmi\u015ftir.Ayn\u0131 nitelikteki daire kararlar\u0131na \u00f6rnek olarak Yarg\u0131tay\u00a0 5 CD 2006\/13580- 2007\/2947 say\u0131l\u0131 karar\u0131nda :\u2019\u00d6zg\u00fc su\u00e7lardan olan zimmet su\u00e7undan 5237 say\u0131l\u0131\u00a0 TCK\u00a0 lehe kabul edilerek\u00a0 h\u00fck\u00fcm kuruldu\u011fu halde,g\u00fcvenlik tedbiri olup kazan\u0131lm\u0131\u015f hakka neden olmayan belli haklar\u0131 kullanmaktan yoksun b\u0131rak\u0131lmay\u0131 d\u00fczenleyen 53.maddenin 5.f\u0131kras\u0131n\u0131n da uygulanmas\u0131 gerekti\u011finin ve ayn\u0131 yasan\u0131n 55.maddesi uyar\u0131nca kazan\u00e7 m\u00fcsaderesine karar verilmesi gerekti\u011finin g\u00f6zetilmemesi\u2019, 2007\/2474- 2007\/4163 say\u0131l\u0131 karar :Su\u00e7u 5237 say\u0131l\u0131 Yasan\u0131n 53\/1-a\u00a0 maddesindeki yetkinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 suretiyle i\u015fleyen san\u0131k M.E. hakk\u0131nda 53\/5. maddesi uyar\u0131nca &#8220;cezan\u0131n infaz\u0131ndan sonra i\u015flemek \u00fczere h\u00fckmolunan cezan\u0131n yar\u0131s\u0131ndan bir kat\u0131na kadar bu hak ve yetkinin kullan\u0131lmas\u0131n\u0131n yasaklanmas\u0131na&#8221; karar verilmesi gerekirken yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131 yasa\u011fa ayk\u0131r\u0131 ise de g\u00fcvenlik tedbiri niteli\u011finde bulundu\u011fundan ve 55. madde uyar\u0131nca kazan\u00e7 m\u00fcsaderesine h\u00fckmedilmemesi mahkemesince bu konuda her zaman karar verilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclmekle bozma nedeni yap\u0131lamam\u0131\u015ft\u0131r. Yarg\u0131tay\u2019\u0131n di\u011fer daireleri de g\u00fcvenlik tedbirlerinde kazan\u0131lm\u0131\u015f hakk\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131n\u0131 kabul etmi\u015ftir. 6 CD dairesi ba\u015flang\u0131\u00e7ta Mahkemece g\u00fcvenlik tedbirleri ba\u015fl\u0131\u011f\u0131 alt\u0131nda d\u00fczenlenen 5237 say\u0131l\u0131 TCY\u2019n\u0131n 53.maddesindeki \u2018belli haklar\u0131 kullanmaktan yoksun b\u0131rak\u0131lma \u2018 hususunda bir karar verilmemesi durumunda kar\u015f\u0131 temyiz olmad\u0131\u011f\u0131ndan bozma nedeni yap\u0131lmamas\u0131na karar verilirken sonraki kararlar\u0131nda her zaman karar al\u0131nmas\u0131n\u0131n olanakl\u0131 oldu\u011funa karar vermi\u015ftir.<\/p>\n<p>Ancak 6 CD m\u00fcsaderenin hukuki niteli\u011fine ili\u015fkin \u00f6rnek bir karar\u0131 bulunmamaktad\u0131r. Ayr\u0131ca yeni sistemde m\u00fcsadere fer\u2019i ceza da de\u011fildir. Zira 5237 say\u0131l\u0131 TCY\u2019nin 75.maddesinin 5. f\u0131kras\u0131nda \u2018kamu davas\u0131n\u0131n a\u00e7\u0131lmamas\u0131 veya ortadan kald\u0131r\u0131lmas\u0131 m\u00fcsadereye ili\u015fkin h\u00fck\u00fcmleri etkilemez\u2019 kural\u0131na yer verilmesi bunu kan\u0131tlamaktad\u0131r. Yasan\u0131n 70.maddesinin gerek\u00e7esindeki \u2018bir g\u00fcvenlik tedbiri olarak \u00f6ng\u00f6r\u00fclen m\u00fcsadere a\u00e7\u0131s\u0131ndan ayr\u0131 bir zamana\u015f\u0131m\u0131 s\u00fcresi belirlenmi\u015ftir\u2019 bi\u00e7imdeki d\u00fczenlemeyle Yarg\u0131tay gibi yasa koyucu da m\u00fcsaderenin bir tedbir oldu\u011funu kabul etmi\u015ftir.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>II-YEN\u0130 T\u00dcRK CEZA YASASINDA M\u00dcSADERE:<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><strong>1-GENEL OLARAK:<\/strong><\/span><\/p>\n<p>M\u00fcsadere e\u015fya m\u00fcsaderesi ve kazan\u00e7 m\u00fcsaderesi \u015feklinde iki ba\u015fl\u0131k alt\u0131nda d\u00fczenlemi\u015ftir.5237 say\u0131l\u0131 TCY\u2019de genel h\u00fck\u00fcm niteli\u011findeki 54 ve 55. maddeler d\u0131\u015f\u0131nda \u00f6zel k\u0131s\u0131mda su\u00e7la ba\u011flant\u0131l\u0131 m\u00fcsadereye ili\u015fkin h\u00fck\u00fcmlere yer verilmemi\u015ftir. Yarg\u0131tay 5.Ceza Dairesinin 2006\/17-2006\/587765 Say\u0131l\u0131\u00a0 karar\u0131: yasan\u0131n 202\/4 maddesi uyar\u0131nca kurumun zarar\u0131n\u0131n \u00f6dettirilmesine dair karar, TCK.nun da yer alan d\u00fczenleme gere\u011fi\u00a0 talep olmadan ceza mahkemesince verilmi\u015f olmakla birlikte \u00f6zel hukuk h\u00fck\u00fcmlerine tabi ,hukuk mahkemelerince de verilebilen bir tazminat karar\u0131 oldu\u011fu,bu nedenle kesinle\u015fmesinden sonra T\u00fcrk Ceza Kanunundaki\u00a0 de\u011fi\u015fiklikten dolay\u0131 \u00fczerinde lehe yasa de\u011ferlendirmesi yap\u0131lamayaca\u011f\u0131 ve aynen korunmas\u0131 gerekti\u011fi dikkate al\u0131nmadan keza 765 say\u0131l\u0131 yasan\u0131n 202\/4. maddesini de kar\u015f\u0131lar bi\u00e7imde zarar\u0131n giderilmesi ve su\u00e7tan elde edilen menfaatin failde kalmas\u0131n\u0131 \u00f6nleme amac\u0131yla 5237 say\u0131l\u0131 yasan\u0131n 55.maddesinde kazan\u00e7 m\u00fcsaderesine yer verildi\u011fi de g\u00f6zetilmeden yeni\u00a0 yasada bulunmad\u0131\u011f\u0131ndan bahisle zarar\u0131n tahsiline yer olmad\u0131\u011f\u0131na karar verilmesi,\u2019\u2019,<\/p>\n<p><span style=\"color: #ff0000;\"><strong>2-E\u015eYA M\u00dcSADERES\u0130:<\/strong><\/span><\/p>\n<p>5237 say\u0131l\u0131 TCK\u2019n\u0131n 54.maddesinin 1.f\u0131kras\u0131nda iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait olmamak ko\u015fuluyla ,kas\u0131tl\u0131 bir su\u00e7un i\u015flenmesinde kullan\u0131lan veya su\u00e7un i\u015flenmesine tahsis edilen ya da su\u00e7tan meydana gelen e\u015fyan\u0131n m\u00fcsaderesine h\u00fckmolunaca\u011f\u0131 belirtilmi\u015ftir.Birinci f\u0131krada m\u00fcsadere i\u00e7in mahkumiyet ko\u015fulunun aranmamas\u0131n\u0131n uygulama da keyfili\u011fe yol a\u00e7aca\u011f\u0131 ifade edilmi\u015ftir.\u2019uyu\u015fturucu madde naklinde kullan\u0131ld\u0131\u011f\u0131 saptanamayan arac\u0131n iadesi yerine m\u00fcsaderesine karar verilmesi\u2019(Y 10.CD.16.11.2006 tarih,2006\/11480-2006 \/12712 SAYILI KARARI,\u2019\u2019 Su\u00e7a konu\u00a0 elektrik sayac\u0131n\u0131n sahibi olan san\u0131\u011fa iadesi yerine, zoral\u0131m\u0131na karar verilmesi\u2019\u2019( 6 CD 25.1.2007 tarihli karar\u0131),\u2019san\u0131\u011f\u0131n ruhsat s\u00fcresi ge\u00e7mi\u015f meskende bulundurma ruhsatl\u0131 tabancas\u0131n\u0131 ,ruhsatta belirtilen adresten i\u015fyerine ta\u015f\u0131yarak kulland\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda;mahkumiyeti ve su\u00e7a konu tabancan\u0131n m\u00fcsadere yerine ,yaz\u0131l\u0131 gerek\u00e7eyle beraate ve tabancan\u0131n iadesine karar verilmesi\u2019( Y 8.CD.,11.10.2006 tarih 2006\/2591-2006\/7448 say\u0131l\u0131 karar),\u2019yasal olanak bulunmad\u0131\u011f\u0131 halde 27 TR 198 plakal\u0131 araca ait trafik ve tescil\u00a0 belgesi,sigorta poli\u00e7esi ve emisyon ruhsat\u0131n\u0131n\u00a0 m\u00fcsaderesine karar verilmesi\u2019( Y 10.CD. 1.2.2007 ,2006\/13587-2007\/888 say\u0131l\u0131 karar\u0131)<\/p>\n<p>\u2018Yakaland\u0131\u011f\u0131nda san\u0131\u011f\u0131n \u00fczerinde ele ge\u00e7en ve emanete al\u0131nan b\u0131\u00e7a\u011f\u0131n, ya\u011fma su\u00e7unun i\u015flenmesinde kullan\u0131lmad\u0131\u011f\u0131 halde zoral\u0131m\u0131na karar verilmesi\u2019(\u00a0 Y 6 CD 10.5.2007 tarih ve\u00a0 2006\/20895) , 5846 say\u0131l\u0131 kanuna muhalefetten san\u0131k .Dava zamana\u015f\u0131m\u0131n\u0131 kesen en son i\u015flem olan mahkumiyet karar\u0131n\u0131n verildi\u011fi 21.6.2000 tarihinden itibaren temyiz inceleme g\u00fcn\u00fcnde su\u00e7 tarihinde y\u00fcr\u00fcrl\u00fckte olan ve san\u0131k lehine bulunan 765 say\u0131l\u0131 TCK.nun 102\/4 ve 104\/2.maddelerinde \u00f6ng\u00f6r\u00fclen zamana\u015f\u0131m\u0131 tahakkuk etmi\u015f bulundu\u011fundan 5320 say\u0131l\u0131 yasan\u0131n 8\/1.maddesi gere\u011fince y\u00fcr\u00fcrl\u00fckte bulunan 1412 say\u0131l\u0131 CMUK.nun 321.maddesi uyar\u0131nca h\u00fckm\u00fcn BOZULMASINA, san\u0131k hakk\u0131ndaki kamu davas\u0131n\u0131n zamana\u015f\u0131m\u0131 sebebiyle 765 say\u0131l\u0131 TCK.nun 102\/4 ve 104\/2.maddeleri gere\u011fince ORTADAN KALDIRILMASINA<strong>,<\/strong> su\u00e7 konusu oldu\u011fu tespit edilen emanetin 1999\/4357 s\u0131ras\u0131nda kay\u0131tl\u0131 kitap kapaklar\u0131 ve di\u011fer d\u00f6k\u00fcmanlar\u0131n 765 say\u0131l\u0131 TCK. 36. (5237 say\u0131l\u0131 TCK.54\/1) maddesi gere\u011fince m\u00fcsaderesine ( 7. CD 22.9.2005 -2003\/15007-2005\/14928) televizyon i\u00e7ine saklanarak\u00a0\u00a0 uyu\u015fturucu madde sat\u0131lmas\u0131nda Yarg\u0131tay 10.Ceza Dairesi televizyonun m\u00fcsaderesine dair Yerel<\/p>\n<p>Mahkeme karar\u0131n\u0131 televizyonun su\u00e7ta kullan\u0131lan e\u015fya\u00a0 olmay\u0131p kamufle arac\u0131 olarak kullan\u0131lm\u0131\u015f olup, su\u00e7a konu uyu\u015fturucunun ba\u015fka \u015fekilde paketlenerek sat\u0131lmas\u0131 olanakl\u0131 oldu\u011fundan bozma karar\u0131 , ancak uyu\u015fturucu madde imalathanesi olarak kullan\u0131lan \u00e7iftli\u011fin\u00a0 m\u00fcsaderesine karar vermi\u015ftir.Yarg\u0131tay 1.Ceza Dairesi kamyon s\u00fcr\u00fcc\u00fcs\u00fc olan san\u0131\u011f\u0131n kasden \u00f6ndeki otomobile \u00e7arparak \u00f6ld\u00fcrmeye kalk\u0131\u015fma su\u00e7undan mahkum edilen\u00a0 san\u0131\u011fa ait kamyonun m\u00fcsadere edilemeyece\u011fine karar vermek suretiyle somut olayda kamyonu \u2018su\u00e7ta kullan\u0131lan e\u015fya \u2018olarak kabul etmemi\u015ftir.<\/p>\n<p>54.maddenin ikinci f\u0131kras\u0131nda ise birinci f\u0131kra kapsam\u0131na giren e\u015fyan\u0131n ortadan kald\u0131r\u0131lmas\u0131, elden \u00e7\u0131kar\u0131lmas\u0131\u00a0 veya\u00a0 m\u00fcsaderesinin ba\u015fka surette\u00a0 imkans\u0131z k\u0131l\u0131nmas\u0131 halinde, bu e\u015fyan\u0131n de\u011feri kadar para tutar\u0131n\u0131n yani \u2019kaim de\u011ferin \u2018\u00a0 m\u00fcsaderesine karar verilecektir.\u201929.5.2002 tarihli ara ile san\u0131k A.E.ad\u0131na kay\u0131tl\u0131 ta\u015f\u0131nmaz \u00fczerine sat\u0131lamaz \u015ferhi konuldu\u011fundan bahisle 54.madde\u00a0 gere\u011fince m\u00fcsadere karar\u0131 verilmi\u015f ise de: dosya i\u00e7erisinde mevcut, dizi 413. s\u0131rada yer alan Kocaeli 1.Tapu\u00a0 Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 25.6.2002 tarihli yaz\u0131s\u0131nda Kocaeli \u2013\u0130zmit 1.B\u00f6lge Servetiye kar\u015f\u0131 k\u00f6y\u00fc, k\u0131z\u0131la\u011fa\u00e7 mevkiinde parsel 7\u2019deki ta\u015f\u0131nmaz\u0131n 20.7.1999 tarihinde malik olan san\u0131k Ahmet taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc \u015fahsa sat\u0131ld\u0131\u011f\u0131 belirtilerek sat\u0131lamaz \u015ferhi konulmas\u0131na ili\u015fkin karar\u0131n yerine getirilmemi\u015f olmas\u0131na g\u00f6re: bu ta\u015f\u0131nmaz\u0131n m\u00fcsaderesi konusunda 5237 say\u0131l\u0131<\/p>\n<p>TCK\u2019n\u0131n 54.maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca ta\u015f\u0131nmaz\u0131n de\u011feri kadar para tutar\u0131n\u0131n m\u00fcsaderesine karar\u00a0 verilece\u011finin g\u00f6zetilmemesi\u2019( Y. 10.CD,22.6.2006 tarih 2006\/5364-84979),\u00a05237 say\u0131l\u0131 TCY\u2019n\u0131n 54\/1.maddesine g\u00f6re su\u00e7ta kullan\u0131lan e\u015fya iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait ise bu e\u015fya m\u00fcsadere edilemeyecektir. B\u00f6ylece iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin m\u00fclkiyet hakk\u0131 korunmu\u015f olmaktad\u0131r. Ancak madde metninde yer verilen iyi niyetli ifadesi ceza hukukunda kullan\u0131lmad\u0131\u011f\u0131ndan ele\u015ftirilmi\u015ftir. Kullan\u0131lmas\u0131 gereken ifadenin \u00fc\u00e7\u00fcnc\u00fc ki\u015finin su\u00e7 i\u015flenece\u011fini ve hukuka ayk\u0131r\u0131 bir eylemde kullan\u0131laca\u011f\u0131n\u0131 bilmemek oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>\u2018Alanya \u0130l\u00e7e Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 9.2.2005 g\u00fcnl\u00fc yaz\u0131s\u0131na g\u00f6re, su\u00e7ta kullan\u0131ld\u0131\u011f\u0131 iddia olunan 07 D 8885 plaka say\u0131l\u0131 arac\u0131n H.A.ad\u0131na\u00a0 kay\u0131tl\u0131 oldu\u011fu bildirilmi\u015f, san\u0131k A.T. ise otonun kendisine ait oldu\u011funu ifade etmi\u015f olup haricen sat\u0131n al\u0131nd\u0131\u011f\u0131 anla\u015f\u0131lmakla, 765 say\u0131l\u0131 TCK.nun 36. maddesi ve 5237 say\u0131l\u0131 Yasan\u0131n 54. maddesi h\u00fck\u00fcmleri uyar\u0131nca, su\u00e7ta kullan\u0131lan e\u015fya fiilde methali olmayan kimselere ait olmamak \u015fart\u0131yla m\u00fcsadere edilebilece\u011fi cihetle 07 D 8885 plakal\u0131 arac\u0131n su\u00e7 tarihi itibar\u0131yla kime ait oldu\u011fu H.A.\u2019 da dinlenerek olu\u015facak sonuca g\u00f6re m\u00fcsadere konusunda bir karar\u00a0 verilmesi gerekirken eksik soru\u015fturma ile yaz\u0131l\u0131 \u015fekilde h\u00fckme var\u0131lmas\u0131\u2019(Y 5CD 2006\/1497-2006\/4092) \u20181-Kahramanmara\u015f Trafik Tescil ve Denetleme M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 13.10.2003 g\u00fcnl\u00fc yaz\u0131 i\u00e7eri\u011fine g\u00f6re, su\u00e7a konu 34 TV 795 plakal\u0131 arac\u0131n,trafikte A.A. ad\u0131na kay\u0131tl\u0131 oldu\u011funun bildirilmesi,san\u0131k E.A.\u2019nun ise arac\u0131n kendisine ait oldu\u011funu belirtmesi kar\u015f\u0131s\u0131nda; kay\u0131t sahibi olan \u015fahs\u0131n tan\u0131k olarak bilgisine ba\u015fvurulup,arac\u0131 san\u0131\u011fa sat\u0131p satmad\u0131\u011f\u0131, sat\u0131\u015f i\u015flemi ger\u00e7ekle\u015fmemi\u015f ise,arac\u0131n hangi ama\u00e7la san\u0131kta bulundu\u011fu,kullanmas\u0131na izin verip vermedi\u011fi,su\u00e7ta kullan\u0131ld\u0131\u011f\u0131ndan haberi olup olmad\u0131\u011f\u0131 hususlar\u0131 duraksamaya yer b\u0131rakmayacak bi\u00e7imde saptand\u0131ktan sonra,sonucuna g\u00f6re ara\u00e7 hakk\u0131nda bir karar verilmesi gerekti\u011fi g\u00f6zetilmeden,eksik inceleme ile yetinilip,yaz\u0131l\u0131 bi\u00e7imde arac\u0131n zoral\u0131m\u0131na karar verilmesi\u2019( Y 6 CD 18.4.2007\u00a0 tarihli karar\u0131),\u2019 Su\u00e7ta kullan\u0131lan arac\u0131n iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait olmamak ko\u015fuluyla m\u00fcsaderesine karar verilebilece\u011fi nazara al\u0131narak kay\u0131t malikinin bu konuda dinlenmesi gerekti\u011finin d\u00fc\u015f\u00fcn\u00fclmemesi\u2019( Y 5.CD, 2007\/2463- 2007\/3583),\u2019\u00dczerine sat\u0131lamaz \u015ferhi de konulan B\u00fcy\u00fck\u00e7ekmece 1.b\u00f6lge G\u00fcrp\u0131nar mah.14.pafta 4881 parsel olarak bildirilen san\u0131k\u00a0 Y.\u2019nin \u00fcvey annesi H.K ad\u0131na kay\u0131tl\u0131 ta\u015f\u0131nmaz\u0131n kay\u0131tl\u0131 maliki olan H.K dinlenerek\u00a0 iyi niyetli olup olmad\u0131\u011f\u0131 saptanmadan eksik soru\u015fturmaya dayal\u0131 olarak m\u00fcsadere karar\u0131 verilmesi\u2019(Y .10.CD,22.6.2006 tarih 2006\/5364-84979),\u2019zoral\u0131m\u0131na karar verilen 72 DL 357 plaka say\u0131l\u0131 arac\u0131n san\u0131k taraf\u0131ndan kullan\u0131ld\u0131\u011f\u0131 ve su\u00e7a konu uyu\u015fturucu maddenin bulundu\u011fu gizli b\u00f6lmenin sonradan yap\u0131ld\u0131\u011f\u0131 ,arac\u0131n ger\u00e7ekte san\u0131\u011fa ait oldu\u011fu ve kredi alabilmek i\u00e7in karde\u015fi olan Y. ad\u0131na tescil edildi\u011fi ,b\u00f6ylece Y.\u2019n\u0131n iyiniyetli olmad\u0131\u011f\u0131 ,ba\u015fka bir ifade ile bu su\u00e7ta kullan\u0131lmas\u0131nda kusuru bulundu\u011fu \u2018( Y 10.CD.2006\/12429-13820)<\/p>\n<p>\u2019San\u0131kta ele ge\u00e7en ve sahipleri A.A. ve H.H.G. taraf\u0131ndan san\u0131\u011fa r\u0131zalar\u0131 dahilinde b\u0131rak\u0131ld\u0131\u011f\u0131 dosya i\u00e7eri\u011fiyle sabit olan emanette kay\u0131tl\u0131 tabancalar\u0131n\u00a0 zoral\u0131m\u0131 yerine \u2018( Y 8 CD 31.5.2007 tarih ,2007\/1780-4309 ) \u2018Su\u00e7ta kullan\u0131lan ve\u00a0 yedieminde bulunan 73 DU 057 plakal\u0131 minib\u00fcs\u00fcn m\u00fcdahil F.K ad\u0131na ruhsatl\u0131 olup,san\u0131k T.A\u2019\u0131n bu ara\u00e7ta \u015fof\u00f6r olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131 ve m\u00fcdahilin bilgisi olmaks\u0131z\u0131n g\u00f6\u00e7menleri ta\u015f\u0131d\u0131\u011f\u0131 anla\u015f\u0131lmakla ,5237 say\u0131l\u0131 TCK\u2019n\u0131n 54.maddesi uyar\u0131nca arac\u0131n ruhsat sahibine iadesi yerine yaz\u0131l\u0131 \u015fekilde zoral\u0131m karar\u0131 verilmesi\u2019 ( Y 8 CD ,5.4.2007 2006\/5415-2007\/2861)<\/p>\n<p>Hen\u00fcz su\u00e7ta kullan\u0131lmam\u0131\u015f ancak kullan\u0131lmak \u00fczere haz\u0131rlanm\u0131\u015f e\u015fya salt bu nedenle m\u00fcsadere edilemeyecek ancak; kamu g\u00fcvenli\u011fi, kamu sa\u011fl\u0131\u011f\u0131 veya genel ahlak a\u00e7\u0131s\u0131ndan tehlikeli olmas\u0131 durumunda m\u00fcsaderesi olanakl\u0131 olacakt\u0131r. \u2018 Su\u00e7 yerinde yakalanan san\u0131\u011fa ait araca, hen\u00fcz su\u00e7a konu orman envalinin y\u00fcklenmemi\u015f oldu\u011fu olu\u015fa uygun olarak kabul edildi\u011fi, bu haliyle arac\u0131n hen\u00fcz su\u00e7ta kullan\u0131lmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131 halde,\u00a0 su\u00e7ta ne \u015fekilde kullan\u0131ld\u0131\u011f\u0131 karar yerinde a\u00e7\u0131klan\u0131p tart\u0131\u015f\u0131lmadan, su\u00e7ta kullan\u0131lmak \u00fczeri getirilip haz\u0131rland\u0131\u011f\u0131ndan bahisle yeterli olmayan gerek\u00e7eyle zoral\u0131m\u0131na karar verilmesi\u2019 ( Y 6 CD 1857, 20.1.2007)( 765 say\u0131l\u0131 Yasa san\u0131k yarar\u0131na 36.madde uyar\u0131nca zoral\u0131m )<\/p>\n<p>5237\u00a0 say\u0131l\u0131 TCY\u2019n\u0131n 54.maddesinin 3.f\u0131kras\u0131nda su\u00e7ta kullan\u0131lan e\u015fyan\u0131n m\u00fcsadere edilmesi ,i\u015flenen su\u00e7a g\u00f6re daha a\u011f\u0131r sonu\u00e7lar do\u011furacak ve bu nedenle hakkaniyete ayk\u0131r\u0131 bir durum meydana gelecek ise m\u00fcsadere karar verilmemektedir denilmek suretiyle orant\u0131l\u0131l\u0131k kural\u0131 getirilmi\u015f bulunmaktad\u0131r.\u2019..ele ge\u00e7irilen uyu\u015fturucu madde miktar\u0131na g\u00f6re ta\u015f\u0131nmaz\u0131n oransal de\u011ferinin\u00a0 tesbiti yap\u0131lmadan eksik soru\u015fturma dayal\u0131 olarak m\u00fcsadere karar\u0131 verilmesi\u2019( Y 10. CD 2006\/5364-2006\/8497 ) ,\u201913.11.1999 g\u00fcnl\u00fc tutanakta bulu\u015fma yerine san\u0131\u011f\u0131n su\u00e7 konusu \u2018\u20192015\u2019\u2019 adet kale\u015fnikof mermisini \u2018\u201965 AH 939\u2019\u2019 plakal\u0131 ara\u00e7la getirdi\u011fini belirtmi\u015f olmas\u0131 kar\u015f\u0131s\u0131nda:mermi say\u0131s\u0131\u00a0 itibariyle ara\u00e7s\u0131z naklininde m\u00fcmk\u00fcn olmayaca\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda ,arac\u0131n zoral\u0131m\u0131nda isabetsizlik g\u00f6r\u00fclmedi\u011finden\u2019( 8 CD 17.1.2002, 2001\/7540-2002\/250)<\/p>\n<p>Su\u00e7ta kullan\u0131lan e\u015fyan\u0131n, sadece baz\u0131 k\u0131s\u0131mlar\u0131n\u0131n m\u00fcsaderesi gerekti\u011finde, e\u015fyan\u0131n t\u00fcm\u00fcne zarar verilmeksizin bu k\u0131sm\u0131 ay\u0131rmak olanakl\u0131 ise sadece bu k\u0131sm\u0131n m\u00fcsaderesine karar verilir. \u00d6rne\u011fin su\u00e7ta kullan\u0131lan TIR \u00e7ekicisi iyiniyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye, dorse san\u0131\u011fa aitse sadece dorse m\u00fcsadere edilecektir.<\/p>\n<p>Birden fazla ki\u015finin payda\u015f oldu\u011fu bir e\u015fya, payda\u015flardan biri taraf\u0131ndan su\u00e7ta kullan\u0131lm\u0131\u015fsa sadece su\u00e7u i\u015fleyen payda\u015f\u0131n pay\u0131 m\u00fcsadere edilecektir. \u00d6rne\u011fin iki ki\u015finin ortak oldu\u011fu bir otomobili payda\u015flardan sadece birisi uyu\u015fturucu madde naklinde kulland\u0131 ise arac\u0131n sadece yar\u0131s\u0131 m\u00fcsadere edilecek, ara\u00e7 yasaya uygun olarak sat\u0131lacak bedelin yar\u0131s\u0131 devlete yar\u0131s\u0131 iyi niyetli payda\u015fa \u00f6denecektir.<\/p>\n<p>54.maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda ,yasak olan e\u015fyan\u0131n m\u00fcsaderesine dair h\u00fckme yer verilmi\u015ftir.\u00dcretimi,bulundurulmas\u0131,kullan\u0131lmas\u0131,ta\u015f\u0131nmas\u0131 ,al\u0131m\u0131 ve sat\u0131m\u0131 su\u00e7 olan e\u015fyan\u0131n her halde m\u00fcsaderesine h\u00fckmedilecektir.\u201926.07.2004 tarihli olay yeri tesbit tutana\u011f\u0131 ve ayn\u0131 tarihli el koyma tutana\u011f\u0131ndan \u2018kova\u00a0 i\u00e7inde\u00a0 yapraklar\u0131 kopmu\u015f hint kenevirine \u2018 el konuldu\u011funun anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda:s\u00f6z konusu kenevir yapraklar\u0131n\u0131n uyu\u015fturucu madde\u00a0 i\u00e7erip i\u00e7ermedi\u011fi konusunda uzman bir kurulu\u015ftan rapor ald\u0131r\u0131larak sonucuna g\u00f6re san\u0131\u011f\u0131n hukuki durumunun belirlenmesi gerekti\u011finin g\u00f6zetilmemesi, bulundurulmas\u0131 su\u00e7 te\u015fkil etmeyen\u00a0 hint keneviri bitkisi tohumlar\u0131n\u0131n m\u00fcsaderesine karar verilmesi\u2019( Yarg\u0131tay 10.CD.,28.11.2006 2006\/3886-13393) \u2018su\u00e7a konu sahte paralar\u0131n 765 say\u0131l\u0131 TCK\u2019nun 36.maddesi uyar\u0131nca m\u00fcsaderesine h\u00fckmolunduktan sonra T.C. Merkez Bankas\u0131na g\u00f6nderilmesine karar verilmesi gerekti\u011finin g\u00f6zetilmemesi\u2019<\/p>\n<p>(Yarg\u0131tay8.CD.27.9.2006\u00a0 2006\/6965-7016 not:765 say\u0131l\u0131 TCK,5237 say\u0131l\u0131 TCK\u2019ya nazaran san\u0131k yarar\u0131na oldu\u011fu) \u2018 6136 say\u0131l\u0131 Kanuna ayk\u0131r\u0131l\u0131ktan san\u0131k hakk\u0131nda yap\u0131lan yarg\u0131lama sonunda san\u0131\u011f\u0131n beraatine ve su\u00e7a konu tabancan\u0131n san\u0131\u011fa iadesine dair karar\u0131n incelemesinde:M.K.E. kurumundan,san\u0131k taraf\u0131ndan sat\u0131n al\u0131nm\u0131\u015f men\u015fei belli,ancak ruhsata ba\u011flanm\u0131\u015f silah\u0131n gere\u011finin yap\u0131lmas\u0131 i\u00e7in y\u00f6netime teslimi yerine ,san\u0131\u011fa iadesine karar verilmesi.\u2019( Y 8 CD 23.6.2003 2002\/4819-2003\/2512),\u2019Dava konusu ,namlusu k\u0131salt\u0131lm\u0131\u015f av t\u00fcfe\u011finin bulundurulmas\u0131\u00a0 ya da ta\u015f\u0131nmas\u0131 su\u00e7\u00a0 olu\u015fturaca\u011f\u0131 cihetle, zoral\u0131m\u0131 gerekirken y\u00f6netime teslimine karar verilmesi\u2019( Y\u00a0 8 CD 19.4.2005 2003\/14396-2005\/2478),\u2019Su\u00e7a konu\u00a0 bulundurma ruhsatl\u0131 tabanca \u00fczerindeki numaralar\u0131n san\u0131k taraf\u0131ndan de\u011fi\u015ftirildi\u011fi tesbit edilemedi\u011fi gerek\u00e7esi ile beraat h\u00fckm\u00fc kurulmu\u015f olmas\u0131na g\u00f6re gere\u011finin takdir ve ifas\u0131 i\u00e7in silah\u0131n y\u00f6netime teslimi yerine yaz\u0131l\u0131 bi\u00e7imde zoral\u0131m\u0131na karar verilmesi\u2019( Y 8CD 11.6.2001 2001\/10392-11748)<\/p>\n<p>M\u00fcsadere konusu e\u015fyan\u0131n devlete ait olmas\u0131 durumunda m\u00fcsadere edilmesi s\u00f6z konusu olmayacak, bu t\u00fcr e\u015fya ait oldu\u011fu kuruma verilecektir.\u2019Su\u00e7a konu silah\u0131n devlete ait zimmetle verilen silahlardan olmay\u0131p, san\u0131\u011f\u0131n \u015fahsi silah\u0131 oldu\u011fu ve ruhsat\u0131 bulunmad\u0131\u011f\u0131 anla\u015f\u0131lmakla; TCK\u2019n\u0131n 36.maddesi uyar\u0131nca zoral\u0131m\u0131 yerine, yaz\u0131l\u0131 bi\u00e7imde idareye teslimine karar verilmesi\u2019(29.3.2001 2000\/18187\u20132001\/8331).<\/p>\n<p><span style=\"color: #ff0000;\"><strong>3-KAZAN\u00c7 M\u00dcSADERES\u0130:<\/strong><\/span><\/p>\n<p>5237 say\u0131l\u0131 TCY\u2019n\u0131n 55.maddesinde, su\u00e7 i\u015flemek yoluyla kazan\u00e7 elde edilmesini \u00f6nlemek i\u00e7in etkin bir yapt\u0131r\u0131m olarak kazan\u00e7 m\u00fcsaderesine ili\u015fkin d\u00fczenlemeye yer verilmi\u015ftir. Su\u00e7 i\u015flemek suretiyle elde edilen veya su\u00e7un konusunu olu\u015fturan ya da su\u00e7un i\u015flenmesi i\u00e7in sa\u011flanan maddi yararlar ile bunlar\u0131n de\u011ferlendirilmesi veya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi sonucu ortaya \u00e7\u0131kan ekonomik kazan\u00e7lar\u0131n m\u00fcsaderesine karar verilebilecektir. B\u00f6ylece kazan\u00e7 m\u00fcsaderesi kara para aklama, uyu\u015fturucu veya uyar\u0131c\u0131 madde ticareti, doland\u0131r\u0131c\u0131l\u0131k, zimmet, ka\u00e7ak\u00e7\u0131l\u0131k ihaleye fesat kar\u0131\u015ft\u0131rma gibi ekonomik \u00e7\u0131kar elde temek amac\u0131yla i\u015flenen su\u00e7lar\u0131 \u00f6nlemede etkin bir yapt\u0131r\u0131m olacakt\u0131r.55.maddede 54. maddeden farkl\u0131 olarak \u2018iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015fi\u2019 den s\u00f6zedilmemi\u015f, ancak madde gerek\u00e7esinde \u2018bu h\u00fckm\u00fcn uygulanmas\u0131nda ma\u011fdurun veya iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin haklar\u0131 korunacak, bunlara ait maddi de\u011ferler kazan\u00e7 m\u00fcsaderesine tabi tutulamayacakt\u0131r\u2019 ifadesi yer alm\u0131\u015ft\u0131r. Kazan\u00e7 m\u00fcsaderesinde kaim de\u011fer m\u00fcsaderesi olanakl\u0131d\u0131r. Buna g\u00f6re ekonomik de\u011ferin harcama, imha, t\u00fcketme gibi davran\u0131\u015flarla m\u00fcsaderenin m\u00fcmk\u00fcn olmamas\u0131 halinde kar\u015f\u0131l\u0131\u011f\u0131 para tutar\u0131n\u0131n m\u00fcsaderesine karar verilecektir.<\/p>\n<p>5 CD 2006\/7- 2006\/3357 say\u0131l\u0131 karar\u0131: Mahk\u00fbmiyetine karar verilen san\u0131k A.B&#8217;n\u0131n zimmetine ge\u00e7irdi\u011fi maddi menfaatin 55.madde uyar\u0131nca m\u00fcsaderesine karar verilmemesi,<\/p>\n<p>5 CD 2006\/3934- 2006\/6532,\u00a0 Fiil sonucu olu\u015fan zimmet miktar\u0131n\u0131n, su\u00e7un Cumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na intikalinden \u00f6nce 15.09.1999\u2019da tamamen \u00f6dendi\u011fi g\u00f6zetilerek san\u0131k hakk\u0131nda tayin olunan cezadan 5237 Say\u0131l\u0131 Yasan\u0131n 248\/1.maddesi uyar\u0131nca indirim yap\u0131lmas\u0131 gerekirken 248\/2.maddesi uyar\u0131nca indirim yap\u0131lmas\u0131 suretiyle fazla ceza tayin edilmesi, zimmet konusu san\u0131k taraf\u0131ndan \u00f6dendi\u011fi halde 5237 Say\u0131l\u0131 Yasan\u0131n 55.maddesine g\u00f6re ayr\u0131ca kazan\u00e7 m\u00fcsaderesine karar verilmesi, San\u0131\u011f\u0131n 7.761.000.000 TL yi \u00f6demedi\u011fi anla\u015f\u0131ld\u0131\u011f\u0131ndan bunun kar\u015f\u0131l\u0131\u011f\u0131 olan de\u011ferin 5237 say\u0131l\u0131 TCK nun 55.maddesi uyar\u0131nca m\u00fcsaderesine karar verilmesi gerekirken 5237 say\u0131l\u0131 yasada yer almad\u0131\u011f\u0131 halde yaz\u0131l\u0131 \u015fekilde \u00f6denmeyen zimmet miktar\u0131n\u0131n san\u0131ktan tahsiline karar verilmesi,<\/p>\n<p>Y 5 CD 2006\/4311\u20132006\/3752: 5237 say\u0131l\u0131 Yasa&#8217;n\u0131n kazan\u00e7 m\u00fcsaderesini i\u00e7eren 55. maddesine g\u00f6re bir karar verilmemi\u015f ise de; hukuki mahiyet arz eden ve esasen hukuk mahkemesinde de ayr\u0131ca dava konusu olabilecek olan su\u00e7 konusu zarar\u0131n tazmini hususunun 765 ve 5237 say\u0131l\u0131 TCK ya g\u00f6re lehe ya da aleyhe d\u00fczenlemeler a\u00e7\u0131s\u0131ndan de\u011ferlendirilecek bir ceza yapt\u0131r\u0131m\u0131 olmay\u0131p, zimmet su\u00e7una mahk\u00fbmiyetin sonucu olarak h\u00fckmedilece\u011fi ve Yarg\u0131tay Ceza Genel Kurul\u2019nun 26.2.1934 g\u00fcn 34\/26 say\u0131l\u0131 Dairemizce de benimsenen karar\u0131n\u0131n da bu y\u00f6nde olmas\u0131 kar\u015f\u0131s\u0131nda, bu husus bozma nedeni say\u0131lmam\u0131\u015ft\u0131r. Bu konuda yeniden h\u00fck\u00fcm kurulmas\u0131na da gerek olmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda; 5237 say\u0131l\u0131 Yasan\u0131n 55. maddesine g\u00f6re m\u00fcsadereye h\u00fckmedilmemesi hususu bozma nedeni say\u0131lmam\u0131\u015ft\u0131r<\/p>\n<p>Y 5 CD 2006\/5174- 2006\/4912, M\u00fcstehcen yay\u0131n su\u00e7undan h\u00fck\u00fcml\u00fcler\u00a0 haklar\u0131nda 5237 say\u0131l\u0131 TCK.nun uygulan\u0131p uygulanamayaca\u011f\u0131 ile ilgili olarak Yenice-Karab\u00fck Sulh Ceza Mahkemesinden verilen 8.6.2005 g\u00fcn ve 2001\/55 Esas, 2003\/5 say\u0131l\u0131 ek karar\u0131n s\u00fcresi i\u00e7inde Yarg\u0131tay\u2019ca incelenmesi h\u00fck\u00fcml\u00fcler taraf\u0131ndan istenilmi\u015f oldu\u011fundan dava evrak\u0131 C.Ba\u015fsavc\u0131l\u0131\u011f\u0131ndan tebli\u011fname ile daireye g\u00f6nderilmekle incelenerek gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:Bilirki\u015fi raporunda belirtilen i\u00e7eriklerine g\u00f6re al\u0131m sat\u0131m\u0131 ve bulundurulmas\u0131 su\u00e7 olu\u015fturan m\u00fcstehcen CD\u2019lerin m\u00fcsaderesi hususunda mahkemesince her zaman bir karar verilmesi m\u00fcmk\u00fcn g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. her bir san\u0131\u011f\u0131n zimmetine ge\u00e7irdi\u011fi \u00f6denmemi\u015f miktar\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 olu\u015fturan de\u011ferlerin 55\/2.maddesi uyar\u0131nca m\u00fcsaderesine karar verilmemesi,<\/p>\n<p>Y 5 CD 2007\/2463- 2007\/3583:<\/p>\n<p>Nitelikli zimmet su\u00e7undan san\u0131k H.Y&#8217;in bozma \u00fczerine yap\u0131lan yarg\u0131lanmas\u0131 sonunda: at\u0131l\u0131 su\u00e7tan mahk\u00fcmiyetine dair \u015e\u0131rnak A\u011f\u0131r Ceza Mahkemesinden verilen 27.10.2005 g\u00fcn ve 2005\/527 Esas, 2005\/409 Karar say\u0131l\u0131 h\u00fckm\u00fcn s\u00fcresi i\u00e7inde Yarg\u0131tay\u2019ca incelenmesi san\u0131k m\u00fcdafii taraf\u0131ndan istenilmi\u015f oldu\u011fundan dava evrak\u0131 C.Ba\u015fsavc\u0131l\u0131\u011f\u0131ndan tebli\u011fname ile daireye g\u00f6nderilmekle incelenerek gere\u011fi d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n<p>Yap\u0131lan yarg\u0131lamaya, toplan\u0131p karar yerinde g\u00f6sterilen delillere, mahkemenin soru\u015fturma sonu\u00e7lar\u0131na uygun olarak olu\u015fan kanaat ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re yerinde g\u00f6r\u00fclmeyen sair temyiz itirazlar\u0131n\u0131n reddine,<\/p>\n<p><strong>Ancak;<\/strong><\/p>\n<p>5237 say\u0131l\u0131 Yasan\u0131n 53\/5 ve kazan\u00e7 m\u00fcsaderesini i\u00e7eren 55. maddesine g\u00f6re bir karar verilmemi\u015f olmas\u0131, M\u00fcdahil Tar\u0131m ve K\u00f6y \u0130\u015fleri Bakanl\u0131\u011f\u0131 vekilinin has\u0131l olan zarar\u0131n tazmini i\u00e7in san\u0131k S.K aleyhine Ankara 9. Asliye Hukuk Mahkemesine a\u00e7t\u0131\u011f\u0131 2004\/507 Esas say\u0131l\u0131 dava sonucunda tazminata karar verilip verilmedi\u011finin ve karar\u0131n kesinle\u015fip kesinle\u015fmedi\u011finin ara\u015ft\u0131r\u0131larak su\u00e7un konusunu olu\u015fturan zimmet miktar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 olu\u015fturan de\u011ferin m\u00fcsaderesine ili\u015fkin 5237 say\u0131l\u0131 TCK.nun 55. maddesinin uygulan\u0131p uygulanmayaca\u011f\u0131n\u0131n tart\u0131\u015fmas\u0131z b\u0131rak\u0131lmas\u0131 ile 53\/1. maddesinin (c) f\u0131kras\u0131nda belirtilen hak yoksunlu\u011funun ko\u015fullu sal\u0131verme tarihine kadar h\u00fckmedilebilece\u011finin g\u00f6zetilmemesi ve su\u00e7un 5237 Say\u0131l\u0131 Yasan\u0131n 53\/1-a maddesindeki yetkinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 suretiyle i\u015flenmesine ra\u011fmen hakk\u0131nda 53\/5 madde gere\u011fince cezan\u0131n infaz\u0131ndan sonra i\u015flemek \u00fczere, h\u00fckmolunan cezan\u0131n yar\u0131s\u0131ndan bir kat\u0131na kadar bu hak ve yetkinin kullan\u0131lmas\u0131n\u0131n yasaklanmas\u0131na karar verilmesi gerekti\u011fi halde yaz\u0131l\u0131 \u015fekilde uygulama yap\u0131larak h\u00fck\u00fcm kurulmas\u0131, Su\u00e7ta kullan\u0131lan arac\u0131n iyiniyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait olmamak ko\u015fuluyla m\u00fcsaderesine karar verilebilece\u011fi nazara al\u0131narak kay\u0131t malikinin bu konuda dinlenmesi gerekti\u011finin d\u00fc\u015f\u00fcn\u00fclmemesi,<\/p>\n<p>Y 6 CD 14.2.2007 tarihli karar\u0131: San\u0131k S. taraf\u0131ndan su\u00e7ta kullan\u0131lan b\u0131\u00e7ak bulunup y\u00f6ntemine uygun olarak el konulmad\u0131\u011f\u0131 ve san\u0131klar\u0131n ya\u011fmalad\u0131\u011f\u0131 154 YTL\u2019nin, yak\u0131nan taraf\u0131ndan hukuk davas\u0131 yoluyla san\u0131klardan al\u0131nmas\u0131n\u0131n olanakl\u0131 oldu\u011fu g\u00f6zetilmeden, su\u00e7un i\u015flenmesi ile elde edilen veya su\u00e7un konusunu olu\u015fturan ya da su\u00e7un i\u015flenmesi i\u00e7in sa\u011flanan maddi yararlar\u0131n yak\u0131nana iade edilememesi durumunda uygulanabilecek olan ve bu kapsamda yasal ko\u015fullar\u0131 ger\u00e7ekle\u015fmeyen 5237 say\u0131l\u0131 TCY\u2019n\u0131n 55. maddesi uyar\u0131nca, su\u00e7ta kullan\u0131lan b\u0131\u00e7a\u011f\u0131n de\u011feri olan 1 YTL ile yak\u0131nandan ya\u011fmalanan 154 YTL\u2019nin zoral\u0131m\u0131na karar verilmesi,<\/p>\n<p>Y 6 CD 14.2.2007 tarihli karar\u0131: San\u0131k taraf\u0131ndan yak\u0131nandan ya\u011fmalanan 50.YTL ve yak\u0131nana ait ticari taksisini kullanmas\u0131ndan dolay\u0131 \u00f6demesi gereken taksimetre \u00fccreti 30. YLT olmak \u00fczere, toplam 72.50.YTL \u2018n\u0131n, yak\u0131nan taraf\u0131ndan hukuk davas\u0131 yoluyla san\u0131ktan al\u0131nmas\u0131n\u0131n olanakl\u0131 oldu\u011fu g\u00f6zetilmeden su\u00e7un i\u015flenmesi ile elde edilen veya su\u00e7un konusunu olu\u015fturan ya da su\u00e7un i\u015flenmesi i\u00e7in sa\u011flanan maddi yararlar\u0131n yak\u0131nana iade edilememesi durumunda uygulanabilecek olan ve bu kapsamda yasal ko\u015fullar\u0131 ger\u00e7ekle\u015fmeyen 5237 say\u0131l\u0131 TCY\u2019n\u0131n 55.maddesinin 1.f\u0131kras\u0131 uyar\u0131nca zoral\u0131m\u0131na karar verilmesi,<\/p>\n<p>Kazan\u00e7 m\u00fcsaderesinin daha kolay anla\u015f\u0131lmas\u0131 i\u00e7in kara para tan\u0131m\u0131na de\u011finmekte yarar bulunmaktad\u0131r.4208 say\u0131l\u0131 Yasan\u0131n 2\/a.maddesinde say\u0131lan fiillerin i\u015flenmesi suretiyle elde edilen para veya para yerine ge\u00e7en her t\u00fcrl\u00fc k\u0131ymetli, mal\u00a0 veya gelirleri\u00a0 veya bir para birimden di\u011fer para birimine \u00e7evrilmesi de dahil s\u00f6z\u00fc edilen para, evrak\u00a0 mal veya gelirlerin birbirine d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinden elde edilen her t\u00fcrl\u00fc maddi menfaat ve de\u011fere KARA PARA\u00a0 denmektedir. Yarg\u0131tay 7. Ceza Dairesi m\u00fcsadere i\u00e7in kara paran\u0131n aklanmas\u0131nda, \u00f6nc\u00fc su\u00e7lar olan uyu\u015fturucu ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 veya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan paran\u0131n elde edilmesinin yeterli olmay\u0131p bu paran\u0131n piyasa dola\u015f\u0131m\u0131n\u0131n yap\u0131larak kullan\u0131lmas\u0131 gerekti\u011fini ko\u015ful olarak aram\u0131\u015f, kara para aklanmas\u0131nda son sekiz y\u0131lda bir mahk\u00fbmiyet h\u00fckm\u00fc Yarg\u0131tay 7.CD. onanm\u0131\u015f di\u011ferleri mahk\u00fbmiyetler bozulmu\u015f veya beraatlerin onand\u0131\u011f\u0131 belirlenmi\u015ftir.<\/p>\n<p>Kazan\u00e7 m\u00fcsaderesini d\u00fczenleyen 5237 say\u0131l\u0131 TCY\u2019n\u0131n 55.maddesi h\u00fckm\u00fc Kara Paran\u0131n \u00d6nlenmesine Dair 4208 say\u0131l\u0131 Yasan\u0131n 7.maddesi ve 4422 say\u0131l\u0131 \u00c7\u0131kar Ama\u00e7l\u0131 Su\u00e7 \u00d6rg\u00fctleriyle M\u00fccadele Kanunun \u00bc ve 6.maddeleriyle benze\u015fmektedir.<\/p>\n<p>5237 say\u0131l\u0131 TCY\u2019n\u0131n 55.maddesinin yolsuzlukla m\u00fccadele de etkin bir yapt\u0131r\u0131m olarak kullan\u0131l\u0131p kullan\u0131lmayaca\u011f\u0131 zaman i\u00e7indeki Yerel Mahkeme ve Yarg\u0131tay uygulamalar\u0131 g\u00f6sterecektir.\u2019San\u0131\u011f\u0131n \u00fczerinde ve evinde ele ge\u00e7irilen paran\u0131n uyu\u015fturucu ticareti yapmaktan elde edildi\u011fine ili\u015fkin yeterli delil bulunmad\u0131\u011f\u0131 g\u00f6zetilmeden ,TCK\u2019n\u0131n 55.maddesi uyar\u0131nca m\u00fcsaderesine karar verilmesi\u2019( Y 10.CD .30.01.2007 2006\/13606-2007\/693)<\/p>\n<p>Bir\u00a0 t\u00fczel ki\u015fiye ait e\u015fyan\u0131n,t\u00fczel ki\u015fiyi temsile yetkili kimse veya kimseler taraf\u0131ndan\u00a0 bir su\u00e7ta kullan\u0131lmas\u0131 veya kullan\u0131lmak \u00fczere haz\u0131rlanmas\u0131 durumunda 5237 say\u0131l\u0131 TCY\u2019n\u0131n 60.maddesinin 2.f\u0131kras\u0131 uyar\u0131nca ayn\u0131 Yasan\u0131n 54-55.maddelerine g\u00f6re m\u00fcsaderesine karar verilebilecektir.Ancak\u00a0 60.maddenin son f\u0131kras\u0131na g\u00f6re Mahkemenin m\u00fcsadere karar\u0131 vermesi yasan\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc hallerde olanakl\u0131d\u0131r.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>III-BAZI \u00d6ZEL YASALARDA M\u00dcSADERE:<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>1-6831 SAYILI ORMAN YASASINDA<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong>A-NAK\u0130L VASITALARININ M\u00dcSADERES\u0130:<\/strong><\/span><\/p>\n<p>6831\u00a0 say\u0131l\u0131 Orman Yasas\u0131n\u0131n 108.maddesinin son f\u0131kras\u0131nda ka\u00e7ak orman emvalin ta\u015f\u0131nmas\u0131nda kullan\u0131lan canl\u0131 ve cans\u0131z b\u00fct\u00fcn nakil vas\u0131talar\u0131n\u0131n kime ait olursa olsun idarece\u00a0 el konularak ve mahkemelerce m\u00fcsaderesine karar verilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.5237 say\u0131l\u0131 TCY\u2019n\u0131n 54.maddesinden farkl\u0131 olarak iyiniyetli olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait nakil vas\u0131talar\u0131n\u0131n m\u00fcsaderesine imkan tan\u0131m\u0131\u015ft\u0131r.Yarg\u0131tay 3.Ceza Dairesi ba\u015flang\u0131\u00e7tan beri benimseyip s\u00fcrd\u00fc\u011f\u00fc yerle\u015fen uygulamalar\u0131na g\u00f6re nakil arac\u0131n\u0131n yaln\u0131zca \u00e7al\u0131nmas\u0131 veya gasp edilmesi\u00a0 gibi iradesi d\u0131\u015f\u0131nda su\u00e7ta kullan\u0131lmas\u0131 halinde mal sahibinin sorumlu tutulamayaca\u011f\u0131 ve arac\u0131n m\u00fcsadere edilemeyece\u011finin ana kurala istisna olarak kabul etmi\u015ftir.\u2019dava konusu olayda ara\u00e7 sahibi san\u0131\u011f\u0131n dedesi olup ,ayn\u0131 binada ikamet ettikleri anla\u015f\u0131ld\u0131\u011f\u0131ndan san\u0131\u011f\u0131n bu eyleminin TCK\u2019nun tan\u0131mland\u0131\u011f\u0131 anlamda h\u0131rs\u0131zl\u0131k su\u00e7unun \u00f6zelliklerini ta\u015f\u0131mamas\u0131na g\u00f6re s\u00f6z konusu nakil vas\u0131tas\u0131 olan\u00a0 kamyonun zoral\u0131m\u0131 yerine sahibine iadesine karar verilmesi(8.10.2001 2001\/9052-2001\/9442)\u00a0 Nakil vas\u0131talar\u0131 orman alanlar\u0131n\u0131\u00a0 a\u00e7mada veya orman emvali ta\u015f\u0131nmas\u0131nda\u00a0\u00a0 kullan\u0131l\u0131r.\u00d6rne\u011fin kamyon ile orman emvali ta\u015f\u0131n\u0131rken yakaland\u0131 ,ara\u00e7 sahibi kamyonun o\u011fluna verdi\u011fini sonras\u0131nda \u00e7al\u0131nd\u0131\u011f\u0131n\u0131\u00a0 belirterek ihbarda bulunsa sonradan yap\u0131lan bu ihbara itibar edilmemekte\u00a0 ve\u00a0 arac\u0131n m\u00fcsaderesine karar\u00a0 verilecektir.Dairenin ana kurala istisna te\u015fkil eden kararlar\u0131na \u00f6rnek olarak, k\u00f6y otob\u00fcs\u00fc\u00a0 be\u015f \u2013alt\u0131 \u00e7uval odun y\u00fckledi .\u015eof\u00f6r san\u0131\u011f\u0131 yoldan ald\u0131\u011f\u0131n\u0131 kendisinin ara\u00e7tan inmedi\u011fini san\u0131\u011f\u0131n arac\u0131n arkas\u0131na y\u00fckledi\u011fini savunmas\u0131 ve bu savunmas\u0131n\u0131n tan\u0131k anlat\u0131mlar\u0131yla do\u011frulanmas\u0131 durumunda otob\u00fcs m\u00fcsadere edilmeyecektir.\u00d6zel ki\u015filere dozer ihale ile kiraya veriliyor,Devletin ihale ile yol\u00a0 yap\u0131yor.\u015eof\u00f6r\u00fc ile kiral\u0131yor ,yol yaparken tan\u0131d\u0131\u011f\u0131 biri geliyor mazot koyay\u0131m i\u015fimi yap diyor,anayola yak\u0131n orman sahas\u0131n\u0131 a\u00e7t\u0131r\u0131yor,su\u00e7 kast\u0131 olmad\u0131\u011f\u0131ndan \u015fof\u00f6r beraat ediyor ve arac\u0131n m\u00fcsaderesine karar verilmiyor.<\/p>\n<p>Ev ta\u015f\u0131mak i\u00e7in kamyon kiral\u0131yor ev e\u015fyalar\u0131n\u0131n alt\u0131na 1-2 ton odun y\u00fckl\u00fcyor kamyon \u015fof\u00f6r\u00fc iyi bir esnaf gibi ne y\u00fcklendi\u011fini bilebilecek durumunda kabul edilerek arac\u0131n m\u00fcsaderesine karar verilecektir.Ki\u015fi arac\u0131 su\u00e7ta kulland\u0131 ,Mahkemece teminat kar\u015f\u0131l\u0131\u011f\u0131nda iade edildi,tekrar su\u00e7ta kullan\u0131lmas\u0131 \u00fczerine Yerel Mahkemece 1.su\u00e7tan dolay\u0131 m\u00fcsadere karar\u0131 verilip teminat paras\u0131 iade ediliyor,Daire 2.su\u00e7 i\u00e7in de\u011fer tesbiti yapt\u0131r\u0131larak de\u011ferinin san\u0131ktan tahsiline\u00a0 karar verilmesini gerekti\u011finden\u00a0 bahisle karar\u0131 bozuyor.Polise arac\u0131n verilmesi onun su\u00e7 i\u015flemesi durumunda m\u00fcsadere edilemeyecektir.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>B-SU\u00c7 ALETLER\u0130 VE ORMAN EMVAL\u0130N\u0130 M\u00dcSADERES\u0130:<\/strong><\/span><\/p>\n<p>Orman su\u00e7lar\u0131nda kullan\u0131lan aletlerin\u00a0 m\u00fcsaderesi hakk\u0131nda 6831 say\u0131l\u0131 Orman Kanununda \u00f6zel bir h\u00fck\u00fcm bulunmamaktad\u0131r.Bu durumda m\u00fcsaderede genel h\u00fck\u00fcm niteli\u011fini ta\u015f\u0131yan 5237 say\u0131l\u0131 TCY\u2019n\u0131n 54.maddesiyle uygulama yap\u0131lacakt\u0131r.Su\u00e7 aleti m\u00fcsadere karar\u0131ndan \u00f6nce sat\u0131lm\u0131\u015fsa tesbit edilen de\u011ferinin orman idaresi ad\u0131na irat kayd\u0131na karar verilecektir(6831 SY 84\/1,5).Su\u00e7 konusu orman emvalinin m\u00fcsaderesi ile ilgili olarak \u00a0\u00a0\u00a0\u00a0 6831 say\u0131l\u0131 Orman Yasan\u0131n 116\/son (Bu h\u00fckme ayk\u0131r\u0131 hareket edenler, bu Kanunun 109 uncu maddesine g\u00f6re cezaland\u0131r\u0131lmakla beraber emval m\u00fcsadere olunur) maddesi d\u0131\u015f\u0131nda \u00f6zel m\u00fcsadere h\u00fckm\u00fcne yer verilmemi\u015ftir..Bu nedenle orman emvalinin 5237 say\u0131l\u0131 TCY\u2019n\u0131n 54.maddesi uyar\u0131nca m\u00fcsaderesine\u00a0 h\u00fckmolunur.Orman emvali m\u00fcsadere karar\u0131ndan \u00f6nce sat\u0131lm\u0131\u015f ise ,emvalin m\u00fcsaderesine karar verilemez.Sat\u0131\u015f bedelinin orman idaresi ad\u0131na irat kayd\u0131na karar verilir(6831 SY 84\/1,5)<\/p>\n<p><span style=\"color: #ff0000;\"><strong>C-MAHSUL VE TES\u0130SLER\u0130N M\u00dcSADERES\u0130:<\/strong><\/span><\/p>\n<p>Orman Yasas\u0131n\u0131n 93.maddesinin uyguland\u0131\u011f\u0131 ve mahkumiyet h\u00fckm\u00fc kuruldu\u011fu takdirde su\u00e7 yerindeki her t\u00fcrl\u00fc mahsul(ekim sonucu yeti\u015fen \u00fcr\u00fcn) ve tesisin (orman i\u00e7indeki bina, a\u011f\u0131l, ah\u0131r, fidanl\u0131k, \u00e7it gibi kal\u0131c\u0131 nitelikteki yap\u0131lar) ayn\u0131 maddenin 4.f\u0131kras\u0131na g\u00f6re m\u00fcsaderesine karar verilecektir.\u2019\u2019 San\u0131k Y.H\u2019n\u0131n 6831 say\u0131l\u0131 Yasan\u0131n 93\/1. maddesi uyar\u0131nca cezaland\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan kamu davas\u0131nda;\u00a0 beraat\u0131na ve ta\u015f\u0131nmaz \u00fczerindeki yap\u0131lar\u0131n 6831 s.Y.n\u0131n 93\/4. maddesi uyar\u0131nca m\u00fcsaderesine\u00a0 ili\u015fkin\u00a0 Ey\u00fcp 2. Sulh Ceza Mahkemesince 05.02.2003 g\u00fcn ve 502-123 say\u0131 ile verilen h\u00fckm\u00fcn, san\u0131k m\u00fcdafii ve\u00a0 kat\u0131lan idare vekili taraf\u0131ndan temyiz edilmesi \u00fczerine dosyay\u0131 inceleyen Yarg\u0131tay 3. Ceza Dairesince 23.06.2005 g\u00fcn ve 10026-7359 say\u0131 ile h\u00fckm\u00fcn onanmas\u0131na karar verilmi\u015ftir.<\/p>\n<p>Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131 ise, 29.12.2005 g\u00fcn ve 211724 say\u0131 ile;<\/p>\n<p>\u201cMahalli mahkeme karar\u0131nda da belirtildi\u011fi \u00fczere su\u00e7a konu yere ili\u015fkin tapu hukuki de\u011fer arz etmektedir. Su\u00e7a konu yer maki tefrik \u00e7al\u0131\u015fmalar\u0131 ve sonraki d\u00fczenleme ile orman arazisi olma vasf\u0131ndan \u00e7\u0131k\u0131p \u00f6zel \u015fahsa ait \u00f6zel m\u00fclkiyet alan\u0131 kapsam\u0131na girmi\u015ftir. San\u0131\u011f\u0131n hukuken ge\u00e7erli tapusuna ili\u015fkin yerde bulunan tesislerin m\u00fcsaderesine karar verilmesi isabetsizdir\u201d g\u00f6r\u00fc\u015f\u00fcyle itiraz yasa yoluna ba\u015fvurarak, \u00d6zel Daire karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ve Yerel Mahkeme h\u00fckm\u00fcn\u00fcn d\u00fczeltilerek onanmas\u0131na karar verilmesi isteminde bulunmu\u015ftur. 1987 y\u0131l\u0131nda 3302 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 6831 say\u0131l\u0131 Yasan\u0131n 2\/B maddesini uygulayan 40 no\u2019lu Orman Kadastro Komisyonunca yap\u0131lan tespit, ge\u00e7erli bir orman s\u0131n\u0131rland\u0131r\u0131lmas\u0131 kabul edilerek, su\u00e7a konu ev ve bah\u00e7enin kesinle\u015fmi\u015f orman tahdit s\u0131n\u0131rlar\u0131\u00a0 i\u00e7erisinde kald\u0131\u011f\u0131 dolay\u0131s\u0131yla ta\u015f\u0131nmazlar\u0131n m\u00fcsaderesine karar verilmesinin isabetli oldu\u011fu,\u00a0 ancak su\u00e7a konu\u00a0 yerin \u00f6nceki tapu malikinden sat\u0131n al\u0131nmas\u0131 nedeniyle i\u015fgal ve faydalanma kast\u0131n\u0131n bulunmad\u0131\u011f\u0131 gerek\u00e7eleriyle, Yerel Mahkeme h\u00fckm\u00fc onanm\u0131\u015f ise de, su\u00e7a konu ev ve bah\u00e7enin bulundu\u011fu alan hukuken ge\u00e7erli tapu kapsam\u0131nda bulundu\u011fundan zoral\u0131m karar\u0131 verilmesi isabetsizdir\u2019\u2019.(YCGK 14.3.2006 200\/3-12-2006\/41) \u2018\u2019 Bu husus yeniden yarg\u0131lama yap\u0131lmas\u0131n\u0131 gerektirme\u00addi\u011fin\u00adden, Ceza Muhakemesi Kanununun Y\u00fcr\u00fcrl\u00fck ve Uygulama \u015eekli Hakk\u0131nda 5320 say\u0131l\u0131 Yasan\u0131n 8\/1. maddesinin yapt\u0131\u011f\u0131 g\u00f6nderme nedeniyle 1412 say\u0131l\u0131 CYUY.n\u0131n temyiz incelemesi y\u00f6n\u00fcnden halen uygulanmas\u0131 olana\u011f\u0131 bulunan 322\/1. maddesinin verdi\u011fi yetkiye dayan\u0131larak, san\u0131k Mahmut Y\u00fcksel hakk\u0131n\u00addaki kamu davas\u0131n\u0131n ger\u00e7ek\u00adle\u015fen dava zamana\u015f\u0131m\u0131 nedeniyle 765 say\u0131l\u0131 TCY.n\u0131n 102\/4 ve 5271 say\u0131l\u0131 CMY\u2019n\u0131n 223\/8. mad\u00addesi uyar\u0131nca D\u00dc\u015e\u00dcR\u00dcLMES\u0130NE,<\/p>\n<p>&#8211; <strong>\u201c<\/strong>Kamu davas\u0131na konu olan ve Devlet orman\u0131ndan a\u00e7ma yap\u0131lan saha \u00fczerinde bulunan tesis niteli\u011findeki 10 adet zeytin a\u011fac\u0131n\u0131n 6831 say\u0131l\u0131 Yasan\u0131n 93\/4. maddesi uyar\u0131nca ZORALIMINA\u2019<strong>\u2019,<\/strong>( YCGK 20.09.2005\u00a0 2005\/3-92-2005\/100) <strong><br \/>\n<\/strong><br \/>\n<span style=\"color: #ff0000;\"><strong>2-\u00a0 KA\u00c7AK\u00c7ILIK SU\u00c7LARINDA M\u00dcSADERE:<\/strong><\/span><\/p>\n<p>1918 say\u0131l\u0131 Yasan\u0131n 47.maddesi, ka\u00e7ak e\u015fya\u00a0 ve madde naklinde\u00a0 kullan\u0131lan veya buna te\u015febb\u00fcs edilen her t\u00fcrl\u00fc nakil vas\u0131talar\u0131n\u0131n m\u00fcsadere edilece\u011fini d\u00fczenlemi\u015ftir.Yarg\u0131tay madde metninde\u00a0 yer almasa nakil arac\u0131n\u0131n zoral\u0131m\u0131 i\u00e7in arac\u0131n ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 do\u011frudan do\u011fruya tahsis edilmi\u015f olmas\u0131n\u0131 ve fer\u2019i nitelikte bir kullanma tahsisin olmamas\u0131n\u0131 ko\u015fulunu\u00a0 ,ara\u00e7 sahibinin nakil i\u015fine onay\u0131n\u0131 aramam\u0131\u015f,sorumluluk i\u00e7in ara\u00e7 sahibinin arac\u0131 iradesiyle san\u0131\u011fa vermesini yeterli g\u00f6rm\u00fc\u015ft\u00fcr.\u00d6rne\u011fin elde ta\u015f\u0131nmas\u0131 m\u00fcmk\u00fcn olan ka\u00e7ak e\u015fyan\u0131n bir taksi i\u00e7inde yakalanmas\u0131 bu arac\u0131n do\u011frudan do\u011fruya ka\u00e7ak\u00e7\u0131l\u0131k i\u015fine tahsis edildi\u011fini g\u00f6stermez.E\u011fer ara\u00e7 \u00e7al\u0131nm\u0131\u015f veya\u00a0 gasp edilmi\u015fse m\u00fcsaderesi s\u00f6z konusu olmayacakt\u0131r.<\/p>\n<p>Yerel Mahkemece ka\u00e7ak\u00e7\u0131l\u0131k eylemine tahsis edildi\u011fi anla\u015f\u0131lan 20 DC 660\/20 DC 661 plakal\u0131 TIR\u2019\u0131n 1918 say\u0131l\u0131 Yasan\u0131n 47. maddesi uyar\u0131nca zoral\u0131m\u0131na karar vermi\u015f Daire,teminatla iadesine karar verilen dava konusu nakil vas\u0131tas\u0131 arac\u0131n m\u00fcsaderesi imkans\u0131z hale geldi\u011finde teminat\u0131n idare yerine Hazine lehine irad kayd\u0131na karar verilmesi, (YCGK 2006\/7-8-2006\/65) zamana\u015f\u0131m\u0131 nedeniyle san\u0131klar hakk\u0131ndaki kamu davas\u0131n\u0131n ortadan kald\u0131r\u0131lmas\u0131na karar verilmesi halinde : dava konusu ka\u00e7ak mazotun sat\u0131\u015f\u0131ndan elde edilen bedelin 4926 say\u0131l\u0131 yasan\u0131n 31\/4.madde uyar\u0131nca m\u00fcsaderesine, nakilde kullan\u0131lan 63 KE 208 plakal\u0131 arac\u0131n, sahibine iadesine( 7 CD 3.3.2005 2004\/307-2005\/13289) dava konusu yabanc\u0131 men\u015feli ve ka\u00e7ak e\u015fyalar\u0131n 4926 say\u0131l\u0131 kanunun 31\/son maddesi uyar\u0131nca m\u00fcsaderesine, nakil arac\u0131 ve bu ara\u00e7 i\u00e7in yat\u0131r\u0131lan teminat\u0131n iadesine( 7 CD , 08.03.2005 ,2004\/317-2005\/1460) ,an\u0131lan maddeler uyar\u0131nca san\u0131klar hakk\u0131ndaki kamu davas\u0131n\u0131n zamana\u015f\u0131m\u0131 nedeniyle ORTADAN KALDIRILMASINA, dava konusu ka\u00e7ak ara\u00e7 \u015fasisinin 4926 say\u0131l\u0131 Kanunun 31\/son maddesi uyar\u0131nca m\u00fcsaderesine, ka\u00e7ak olmad\u0131\u011f\u0131 tesbit edilen orijinal motorun san\u0131k M. D.\u2019a iadesine ( Y 7CD 19.9.2005) San\u0131k hakk\u0131nda m\u00fcnferit ticari ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan a\u00e7\u0131lm\u0131\u015f bulunan kamu davas\u0131n\u0131n 21.11.2001 g\u00fcnl\u00fc kararla 4616 say\u0131l\u0131 yasan\u0131n 1\/4.maddesi uyar\u0131nca kesin h\u00fckme ba\u011flanmas\u0131n\u0131n ertelenmesine karar verildi\u011fine g\u00f6re, dava konusu ara\u00e7lar\u0131n iadesi yada m\u00fcsaderesi hususunun as\u0131l h\u00fck\u00fcmle birlikte de\u011ferlendirilmesi gerekti\u011fi ve ara\u00e7lar bak\u0131m\u0131ndan ayr\u0131ca bir karar verilemeyece\u011fi g\u00f6zetilmeden, m\u00fcdahil idare vekilinin m\u00fcsadere talebi y\u00f6n\u00fcnden duru\u015fma a\u00e7\u0131larak yaz\u0131l\u0131 \u015fekilde h\u00fck\u00fcm kurulmas\u0131( Y 7CD 6.7.2005 2004\/50-2005\/11619), 4616 say\u0131l\u0131 kanun uyar\u0131nca verilen erteleme karar\u0131n\u0131n temyizi kabil bulunmay\u0131p itiraz\u0131 kabil ise de; dava konusu e\u015fyalar\u0131n m\u00fcsaderesine de karar verildi\u011finden h\u00fckm\u00fcn temyizi kabil olup, buna g\u00f6re yap\u0131lan inceleme de;<\/p>\n<p>Dava zamana\u015f\u0131m\u0131n\u0131 kesen son i\u015flem olan san\u0131k A.E`in sorgusunun yap\u0131ld\u0131\u011f\u0131 1.9.1999 g\u00fcn\u00fc, san\u0131k \u0130.P`\u0131n sorgusunun yap\u0131lmas\u0131 i\u00e7in verilen 8.11.1999 tarihli ihzar karar\u0131 itibariyle temyiz inceleme g\u00fcn\u00fcnde TCK.nun 102\/4.maddesinde \u00f6ng\u00f6r\u00fclen zamana\u015f\u0131m\u0131 tahakkuk etmi\u015f bulundu\u011fundan h\u00fckm\u00fcn BOZULMASINA, an\u0131lan madde uyar\u0131nca san\u0131klar hakk\u0131ndaki kamu davas\u0131n\u0131n zamana\u015f\u0131m\u0131 nedeniyle ORTADAN KALDIRILMASINA, ka\u00e7ak oldu\u011fu anla\u015f\u0131lan dava konusu e\u015fyalar\u0131n 4926 say\u0131l\u0131 kanunun 31\/4.maddesi gere\u011fince zoral\u0131m\u0131na, ( Y 7 CD 02.03.2005 2003\/12333-2005\/1299)<\/p>\n<p><span style=\"color: #ff0000;\"><strong>3-1380 SAYILI SU \u00dcR\u00dcNLER\u0130 YASASINDA M\u00dcSADERE:<\/strong><\/span><\/p>\n<p>San\u0131klara\u00a0 ait olup emanette kay\u0131tl\u0131 bulunan ve m\u00fcsaderesine karar verilen su\u00e7 konusu e\u015fyalar\u0131n bilirki\u015fi taraf\u0131ndan belirlenen ayr\u0131 ayr\u0131 de\u011ferlerine g\u00f6re bu san\u0131klara y\u00f6nelik h\u00fckm\u00fcn temyizi kabil bulunmad\u0131\u011f\u0131ndan HUMK.nun 427 ve CMUK.nun 317.maddeleri uyar\u0131nca yerel Cumhuriyet Savc\u0131s\u0131n\u0131n temyiz talebinin istem gibi REDD\u0130NE,<\/p>\n<p>II-Yerel Cumhuriyet Savc\u0131s\u0131n\u0131n san\u0131k E.A.B.`ye y\u00f6nelik temyizine gelince;<br \/>\nSu\u00e7 tarihinde y\u00fcr\u00fcrl\u00fckte bulunan 1380 say\u0131l\u0131 yasan\u0131n 36\/9.maddesinde istihsal vas\u0131talar\u0131n\u0131n(su\u00e7ta kullan\u0131lan e\u015fya) m\u00fcsaderesine dair h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 g\u00f6zetilmeden san\u0131\u011fa ait olup su\u00e7ta kullan\u0131lan serpme ile bal\u0131k\u00e7\u0131 a\u011f\u0131n\u0131n iadesi yerine m\u00fcsaderesine karar verilmesi( Y 7 CD 26.4.2005,2004\/11439-2005\/15)<\/p>\n<p><span style=\"color: #ff0000;\">\u00d6NEML\u0130!<\/span> YCGK 2005\/1-140-2005\/143 SAYILI KARARI\u00a0 :5237 say\u0131l\u0131 TCY\u2019nda yapt\u0131r\u0131m olarak cezalar ve g\u00fcvenlik tedbirlerine yer verilmi\u015f, 5271 say\u0131l\u0131 CYY\u2019n\u0131n 223. maddesinde de g\u00fcvenlik tedbirlerine h\u00fckmedilmesine ili\u015fkin kararlar\u0131n h\u00fck\u00fcm say\u0131laca\u011f\u0131 a\u00e7\u0131k\u00e7a belirtilmek suretiyle, tedbir kararlar\u0131n\u0131n temyiz yetene\u011finin bulunup bulunmad\u0131\u011f\u0131 konusundaki tart\u0131\u015fmalar da sonland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Son olarak YCGK\u2019nun <strong>2005\/10-15<\/strong> <strong>-2005\/29 say\u0131l\u0131<\/strong> elkoymaya\u00a0\u00a0 ili\u015fkin bir karar\u0131n\u0131 sizlerle birlikte de\u011ferlendirip yorumlamak istiyorum.\u2019\u2019\u2019Kullanma amac\u0131yla uyu\u015fturucu madde bulundurmak su\u00e7undan san\u0131k \u00c7.A\u2019n\u0131n beraatine, emanette kay\u0131tl\u0131 uyu\u015fturucu maddenin zoral\u0131m\u0131na ili\u015fkin olarak Sar\u0131yah\u015fi Asliye Ceza Mahkemesinden verilen 15.10.2003 g\u00fcn ve 3-30 say\u0131l\u0131 h\u00fck\u00fcm O Yer C. Savc\u0131s\u0131 taraf\u0131ndan tem\u00adyiz edilmekle dosyay\u0131 inceleyen Yarg\u0131tay 10. Ceza Dairesince 20.04.2004 g\u00fcn ve 1550-4789 say\u0131 ile;<\/p>\n<p>\u201cSan\u0131\u011f\u0131n ikrar\u0131, 21.01.2003 tarihli \u00fcst arama tutana\u011f\u0131 i\u00e7eri\u011fi, san\u0131kta ele ge\u00e7irilen mad\u00addenin uyu\u015fturucu maddelerden esrar oldu\u011funa ili\u015fkin Adli T\u0131p Kurumu Ankara Grup Ba\u015fkan\u00adl\u0131\u011f\u0131\u2019n\u0131n 16.05.2003 tarihli raporu ve t\u00fcm dosya kapsam\u0131 itibariyle, san\u0131\u011f\u0131n \u00fczerine at\u0131l\u0131 kullan\u00admak amac\u0131yla uyu\u015fturucu madde bulundurma su\u00e7unun sabit oldu\u011fu nazara al\u0131narak san\u0131\u011f\u0131n mahkumiyetine karar verilmesi gerekirken, yasal ve yerinde olmayan gerek\u00e7elerle yaz\u0131l\u0131 \u015fekilde beraatine karar verilmesi\u201d isabetsizli\u011finden bozulmu\u015ftur.<\/p>\n<p>Yerel Mahkeme 08.06.2004 g\u00fcn ve 31-29 say\u0131 ile;<br \/>\n\u201cSar\u0131yah\u015fi \u0130l\u00e7e Emniyet Amirli\u011fi g\u00f6revlileri, ald\u0131klar\u0131 bir istihbarat \u00fczerine, Sar\u0131yah\u015fi Cumhuriyet Savc\u0131l\u0131\u011f\u0131na 20.01.2003 tarihinde bir yaz\u0131 yazarak \u201c&#8230; il\u00e7ede Sal\u0131 g\u00fcnleri kurulan Pazar yerine K\u0131r\u015fehir ilinden gelen S.isimli \u015fahs\u0131n 21.01.2003 g\u00fcn\u00fc Pazar yerine \u00e7etene getirip sataca\u011f\u0131&#8230;\u201d belirtilerek, S. isimli ki\u015finin \u00fczerinde ve arac\u0131nda arama yap\u0131lmas\u0131 i\u00e7in izin isteminde bulunurlar.<br \/>\nSar\u0131yah\u015fi Cumhuriyet Savc\u0131l\u0131\u011f\u0131 da Sulh Ceza Mahkemesinden arama izni verilmesini ister.<\/p>\n<p>Sar\u0131yah\u015fi\u00a0 Sulh Ceza Mahkemesi 20.01.2003 tarih ve 2003\/1 D.i\u015f say\u0131l\u0131 karar\u0131 ile \u201c&#8230; Saaddettin isimli \u015fahs\u0131n \u00fczerinin ve arabas\u0131n\u0131n aranmas\u0131na&#8230;\u201d karar verir.<\/p>\n<p>Polis 21.01.2003 g\u00fcn\u00fc, hakk\u0131nda arama karar\u0131 ald\u0131\u011f\u0131 S. isimli ki\u015finin \u00fczerini ve arabas\u0131n\u0131 arar, ancak herhangi bir su\u00e7 unsuruna rastlamaz.<\/p>\n<p>S.N. isimli ki\u015finin \u00fczeri aran\u0131rken, bu ki\u015finin yan\u0131nda bulunan \u00c7.A.\u2019nin \u201c&#8230; \u015f\u00fcpheli hare\u00adketler sergiledi\u011fi&#8230;\u201d gerek\u00e7esi ile Emniyet Amir Vekili Komiser Yard\u0131mc\u0131s\u0131n\u0131n s\u00f6zl\u00fc emri ile bu ki\u015finin de \u00fczeri aran\u0131r, \u00fczerinde \u201c\u00e7etene\u201d oldu\u011fu san\u0131lan madde ve bunu sarmakta kullan\u0131ld\u0131\u011f\u0131 ileri s\u00fcr\u00fclen ka\u011f\u0131tlar bulunur.<\/p>\n<p>G\u00f6r\u00fclmekte olan davada \u00f6ncelikli sorunu, yap\u0131lan araman\u0131n hukuka uygun olup olmad\u0131\u011f\u0131 ve buna ba\u011fl\u0131 olarak, aramada elde edilen delilin CMUK\u2019nun 254\/2 maddesinin emredici h\u00fckm\u00fc gere\u011fince h\u00fckme esas al\u0131n\u0131p al\u0131na\u00admayaca\u011f\u0131 olu\u015fturmaktad\u0131r.<\/p>\n<p>Anayasan\u0131n 20. maddesinde 4709 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklikten sonra \u201carama\u201d ve \u201cel koyma\u201d ted\u00adbirlerinde \u201cyaz\u0131l\u0131l\u0131k\u201d temel ilke olarak kabul edilmi\u015ftir.<\/p>\n<p>S\u00f6z\u00fc ge\u00e7en h\u00fckm\u00fcn eski ve yeni d\u00fczenlemesi kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda ilke, belirgin bir \u015fekilde a\u00e7\u0131\u011fa \u00e7\u0131kmaktad\u0131r: Maddenin eski d\u00fczenlemesinde \u201ckanunun a\u00e7\u0131k\u00e7a g\u00f6sterdi\u011fi hallerde, usul\u00fcne g\u00f6re verilmi\u015f hakim karar\u0131 ol\u00admad\u0131k\u00e7a; gecikmesinde sak\u0131nca bulunan hallerde de Kanunla yetkili k\u0131l\u0131nan merciin emri bulunmad\u0131k\u00e7a, kimsenin, \u00fcst\u00fc, \u00f6zel ka\u011f\u0131tlar\u0131 ve e\u015fyas\u0131 aranamaz ve bunlara el konulamaz\u201d denilmi\u015ftir. Maddenin yeni d\u00fc\u00adzenlemesi ise, \u201c&#8230;.. Kamu d\u00fczeni, su\u00e7 i\u015flenmesinin \u00f6nlenmesi, genel sa\u011fl\u0131k, &#8230;. veya ba\u015fkalar\u0131n\u0131n hak ve \u00f6zg\u00fcrl\u00fcklerinin korunmas\u0131 sebeplerinden biri veya birka\u00e7\u0131na ba\u011fl\u0131 olarak, usul\u00fcne g\u00f6re verilmi\u015f hakim karar\u0131 olmad\u0131k\u00e7a; yine bu sebeplere ba\u011fl\u0131 olarak gecikmesinde sak\u0131nca bulunan hallerde de kanunla yetkili k\u0131l\u0131nm\u0131\u015f merciin yaz\u0131l\u0131 emri bulunmad\u0131k\u00e7a; kimsenin \u00fcst\u00fc, \u00f6zel ka\u011f\u0131tlar\u0131 ve e\u015fyas\u0131 aranamaz ve bunlara el konulamaz&#8230;\u201d \u015feklinde bir ifade kullan\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi; arama karar\u0131 verme yetkisi y\u00f6n\u00fcnden her iki h\u00fck\u00fcmde de benzerlik olup, yetki \u201chakime\u201dverilmi\u015ftir. Oysa\u201cgecikmesinde sak\u0131nca bulunan\u201d hallere ili\u015fkin olarak \u201carama emri\u201d verme yetkisi eski h\u00fck\u00fcmde \u201ckanunla yetkili k\u0131l\u0131nan merciin emri\u201d \u015feklinde belirtilmi\u015f iken, de\u011fi\u015fiklikten sonra \u201ckanunla yetkili k\u0131l\u0131nm\u0131\u015f merciin yaz\u0131l\u0131 emri\u201d \u015fekline d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>Nitekim Anayasan\u0131n belirledi\u011fi bu ilkelere uygun \u015fekilde de\u011fi\u015ftirilen PVSK\u2019nun 9. maddesinde Anayasan\u0131n 200. maddesi adeta aynen tekrar edilerek, polisin \u201c&#8230; kamu d\u00fczeninin, genel sa\u011fl\u0131k, &#8230; veya ba\u015fkalar\u0131n\u0131n hak ve h\u00fcrriyetlerinin korunmas\u0131&#8230; amac\u0131yla usul\u00fcne g\u00f6re verilmi\u015f hakim karar\u0131 veya bu sebeplere ba\u011fl\u0131 olarak gecikmesinde sak\u0131nca bulunan hallerde mahallin en b\u00fcy\u00fck m\u00fclki amirinin verece\u011fi yaz\u0131l\u0131 emirle; &#8230; ki\u015filerin \u00fcstlerini, ara\u00e7lar\u0131n\u0131, &#8230; ve e\u015fyas\u0131n\u0131&#8230;\u201d arayabilece\u011fi belirtilmi\u015ftir.<\/p>\n<p>Maddenin 1. f\u0131kras\u0131nda araman\u0131n genel ko\u015fullar\u0131 d\u00fczenlenmi\u015f iken, 2. f\u0131kras\u0131ndaki d\u00fc\u00adzenleme ile de, \u201cCeza Muhakemeleri Usul\u00fc Kanunu ile di\u011fer kanunlara g\u00f6re su\u00e7 iz, eser, emare veya delillerinin tespiti veya faille\u00adrinin yakalanmas\u0131 amac\u0131yla polis taraf\u0131ndan\u00a0 yap\u0131lacak ara\u00admalar i\u00e7in de usul\u00fcne g\u00f6re verilmi\u015f hakim karar\u0131 veya bu sebeplere ba\u011fl\u0131 olarak gecikmesinde sak\u0131nca bulunan hallerde, di\u011fer kanunlarda yetkili k\u0131l\u0131nm\u0131\u015f merciin yaz\u0131l\u0131 emri&#8230;\u201dnin bulunmas\u0131 gerekti\u011fi belirtilmi\u015ftir.<\/p>\n<p>Ancak maddenin 2. f\u0131kras\u0131ndaki bu d\u00fczenleme, gerek ayn\u0131 yasan\u0131n (yani PVSK\u2019nun) 2. maddesinin 3. f\u0131kras\u0131n\u0131n VIII. Bendi ve gerekse CMUK\u2019nun 97\/1. maddesinin 2. c\u00fcmlesi ile \u00e7eli\u015fir duruma d\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n<p>\u015e\u00f6yle ki;<\/p>\n<p>PVSK\u2019nun 2. maddesinin 3. f\u0131kras\u0131n\u0131n VIII. Bendinde \u201cCeza Muhakemeleri Usul\u00fc Kanunu ile di\u011fer ka\u00adnunlarda zab\u0131ta taraf\u0131ndan su\u00e7 delillerinin tespiti veya su\u00e7 faillerinin yaka\u00adlanmas\u0131 maksad\u0131yla yap\u0131lacak aramalarda yetkili amir taraf\u0131ndan verilecek s\u00f6zl\u00fc emrin derhal yerine getirilece\u011fi&#8230;.\u201d; CMUK\u2019nun 97\/1. mad\u00addesinin 2. c\u00fcmlesinde de \u201c&#8230; tehirinde mazarrat umulan hallerde Cumhuriyet savc\u0131lar\u0131 ile savc\u0131lar\u0131n muavini s\u0131fat\u0131yla emirlerini icraya memur olan zab\u0131ta memurlar\u0131n\u0131n arama yapabilece\u011fi\u201d h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>PVSK\u2019nun 2. maddesinin 3. f\u0131kras\u0131nda 13 bent halinde d\u00fczenlenen haller incelendi\u011finde VIII. Bent d\u0131\u015f\u0131ndaki t\u00fcm hallerin su\u00e7\u00fcst\u00fc kavram\u0131 ile \u00f6rt\u00fc\u015ft\u00fc\u011f\u00fc ya da (\u00f6rne\u011fin XII. Bentte oldu\u011fu gibi) derhal m\u00fcdahale d\u0131\u015f\u0131nda bir se\u00e7ene\u011fin d\u00fc\u015f\u00fcn\u00fclemeyece\u011fi, dolay\u0131s\u0131 ile s\u00f6zl\u00fc emrin i\u015fin do\u011fas\u0131na uygun oldu\u011fu g\u00f6r\u00fclmektedir. Esasen VIII. Bende burada yer verilmesinin nedeni belki de CMUK\u2019nun 97. maddesi ile paralellik kurmak d\u00fc\u015f\u00fcncesidir. Zira CMUK\u2019nun 97\/1. maddesinde d\u00fczenlenen yetki Cumhuriyet savc\u0131lar\u0131 taraf\u0131ndan genellikle s\u00f6zl\u00fc emir bi\u00e7iminde kullan\u0131lmaktad\u0131r. Ancak yukar\u0131da da de\u011finildi\u011fi gibi, her iki h\u00fck\u00fcm PVSK\u2019nun 9. maddesinde yap\u0131lan de\u011fi\u015fiklikle \u00e7eli\u015fir durumdad\u0131r. \u00d6zellikle PVSK\u2019nun 2. maddesinin 3. f\u0131kras\u0131n\u0131n VIII. Bendi ile 9. maddesinin 2. f\u0131kras\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda, ayn\u0131 konuyu d\u00fczenledikleri, ancak birin\u00adcisinde \u201cs\u00f6zl\u00fc emrin\u201d yerine getirilmesinin istenildi\u011fi, ikincisinde ise \u201cemrin yaz\u0131l\u0131\u201d olmas\u0131 ge\u00adrekti\u011finin arand\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. PVSK\u2019nun 9\/2. maddesindeki bu yeni d\u00fczenleme kar\u015f\u0131s\u0131nda art\u0131k 2. maddesinin 3. f\u0131kras\u0131n\u0131n VIII. Bendinin y\u00fcr\u00fcrl\u00fckten z\u0131mnen kald\u0131r\u0131lm\u0131\u015f oldu\u011funun kabul edilmesi zorunludur. Ve gerek Anayasan\u0131n 20. maddesindeki ve gerekse PVSK\u2019nun 9\/1. mad\u00addesindeki yeni d\u00fczenlemeler kar\u015f\u0131s\u0131nda, CMUK\u2019nun 97\/1. maddesinin 2. c\u00fcmlesindeki Cum\u00adhuriyet savc\u0131lar\u0131na ve onun muavini s\u0131fat\u0131yla hareket edenlere tan\u0131nm\u0131\u015f olan yetkinin sadece \u201cya\u00adz\u0131l\u0131 emir\u201d bi\u00e7iminde kullan\u0131labilece\u011fi g\u00f6zden ka\u00e7\u0131r\u0131lmamal\u0131d\u0131r.<\/p>\n<p><strong>Dava konusu olay bu a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131 alt\u0131nda incelendi\u011finde pek \u00e7ok hukuka ayk\u0131r\u0131l\u0131\u011f\u0131 bar\u0131nd\u0131rd\u0131\u011f\u0131 g\u00f6\u00adr\u00fclmektedir.<\/strong><\/p>\n<p><strong>\u00d6ncelikle; yukar\u0131da ayr\u0131nt\u0131lar\u0131 ile belirtildi\u011fi gibi arama karar\u0131 ya da emri yaz\u0131l\u0131 olmal\u0131d\u0131r. Oysa san\u0131\u011f\u0131n \u00fczeri Emniyet Amir vekilinin s\u00f6zl\u00fc emri ile aranm\u0131\u015ft\u0131r. PVSK\u2019nun 2. maddesinde belirtilen haller d\u0131\u015f\u0131nda (VIII bent hari\u00e7) yetkili ki\u015finin s\u00f6zl\u00fc emir verebilme yetkisi bulunma\u00admaktad\u0131r.<\/strong><\/p>\n<p><strong>\u0130kincisi; CMUK\u2019unda \u201csu\u00e7 i\u015flemek, i\u015ftirak etmek, yatakl\u0131k etmek\u201d \u015f\u00fcphesi alt\u0131nda bulu\u00adnanlarla \u201c&#8230; ba\u015f\u00adkalar\u0131n\u0131n &#8230; (madde 95)\u201d aranmalar\u0131 bak\u0131m\u0131ndan farkl\u0131 ko\u015fular getirilmi\u015ftir. \u00dc\u00e7\u00fcnc\u00fc ki\u015filerin aramaya katlanma y\u00fck\u00fcm\u00fc daha azd\u0131r. \u00dc\u00e7\u00fcnc\u00fc ki\u015filer hakk\u0131nda ger\u00e7ekle\u015ftiri\u00adlecek arama ancak \u201c&#8230;. san\u0131\u011f\u0131n yakalanmas\u0131, su\u00e7un izlerinin takibi veya muayyen baz\u0131 e\u015fyan\u0131n zapt\u0131 maksad\u0131yla yap\u0131labilir\u201d. Ve \u201cbu hallerde araman\u0131n yap\u0131lmas\u0131, aran\u0131lan \u015fahs\u0131n veya takip edilen izlerin yahut zapt edilecek e\u015fyan\u0131n aran\u0131lacak \u015fah\u0131s veya mahallerde bulun\u00addu\u011funu istidlal ettirilebilecek vak\u0131alar\u0131n v\u00fccuduna ba\u011fl\u0131d\u0131r (madde 95\/1, 2)\u201d.<\/strong><\/p>\n<p>Maddeyi \u015f\u00f6yle sadele\u015ftirebiliriz: Su\u00e7lu olmayan ve b\u00f6yle bir \u015f\u00fcphe alt\u0131nda bulunmayan ki\u015filerin ve bunlar ait yerlerin aranmas\u0131 ancak, \u201caranan ki\u015finin\u201d, \u201csu\u00e7 izlerinin\u201d, \u201cel konulacak nesnelerin\u201d o yerde bulundu\u011fu kan\u0131s\u0131n\u0131 uyand\u0131racak olgular\u0131n varl\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r. Bu olgular yoksa su\u00e7la ilgisi bulunmayan ki\u015filer ve bunlara ait olan \u015feyler aranamaz.<\/p>\n<p>Dava konusu olayda \u015f\u00fcpheli S.N. isimli kimsedir. Arama karar\u0131 bu ki\u015fi hakk\u0131nda al\u0131nm\u0131\u015ft\u0131r. San\u0131k \u00c7.A. ise yaln\u0131zca arama s\u0131ras\u0131nda orada bulunmakta olup, CMUK\u2019nun 95. maddesi kapsam\u0131ndaki \u00fc\u00e7\u00fcnc\u00fc ki\u015fi konumundad\u0131r. As\u0131l \u015f\u00fcp\u00adheli olan S.N.\u2019n\u0131n \u00fcst\u00fcnde ve arabas\u0131nda yap\u0131lan aramada herhangi bir su\u00e7un iz, emare ve deliline rastlan\u0131lmam\u0131\u015ft\u0131r. Bu a\u015famada, \u015f\u00fcphelinin yan\u0131nda bulunan san\u0131k \u00c7.A.\u2019n\u0131n \u201c\u015f\u00fcpheli hareketler sergiledi\u011fi\u201d gerek\u00e7esi ile aranmas\u0131n\u0131n hi\u00e7bir hukuksal dayana\u011f\u0131 yoktur. \u201c\u015e\u00fcp\u00adheli hareketler sergilemek\u201d \u015feklinde nitelenen davran\u0131\u015f CMUK\u2019nun 97\/2. maddesinde belirtilen \u201c&#8230;. dolay\u0131s\u0131yla sonu\u00e7 \u00e7\u0131karmay\u0131 sa\u011flayan vak\u0131a&#8230;.\u201d olarak kabul edilemez.<\/p>\n<p>\u00dc\u00e7\u00fcnc\u00fc olarak; hakim karar\u0131 olmaks\u0131z\u0131n yap\u0131labilecek aramalar\u0131n ko\u015fulu gerek Anayasa ve gerekse PVSK ile CMUK\u2019unda \u201cgecikmesinde sak\u0131nca bulunan hal\u201d ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Gecikmesinde sak\u0131nca bulunmas\u0131 halinden kastedilen, aramaya ba\u015fvurulmad\u0131\u011f\u0131nda mey\u00addana gelebilecek zaman kayb\u0131n\u0131n aramay\u0131 g\u00fc\u00e7le\u015ftirmesi, hatta olanaks\u0131z k\u0131lmas\u0131d\u0131r. Yani geci\u00adkildi\u011finde araman\u0131n yap\u0131lamaz duruma d\u00fc\u015f\u00fclmesidir. Mesela, delil ortadan kald\u0131r\u0131labilir veya san\u0131k ka\u00e7abilir. Nitekim 21.08.1998 tarihli Yakalama G\u00f6z\u00adalt\u0131na Alma ve \u0130fade Alma Y\u00f6net\u00admeli\u011finin 4. maddesinde gecikmesinde sak\u0131nca bulunan hal \u201cderhal i\u015flem yap\u0131l\u00admad\u0131\u011f\u0131 takdirde su\u00e7un iz, eser, emare ve delillerinin kaybolmas\u0131 veya \u015f\u00fcphelinin ka\u00e7mas\u0131 veya kimli\u011finin sap\u00adtanamamas\u0131 ihtimalinin ortaya \u00e7\u0131kmas\u0131 hali\u201d olarak tan\u0131mlanm\u0131\u015ft\u0131r. Dava konusu olay bu a\u00e7\u0131dan ince\u00adlendi\u011finde, hakim karar\u0131 olmaks\u0131z\u0131n arama yap\u0131labilmesinin ko\u015fullar\u0131ndan biri olan \u201cgecik\u00admesinde sak\u0131nca bu\u00adlunmas\u0131\u201d ko\u015fulunun da bulunmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Nitekim elde edilmek istenen \u015fey, miktar\u0131 belirsiz uyu\u015fturucudur. Polisin, aramak istedi\u011fi ki\u015fi veya ki\u015filer \u00e7evresinde gerekli g\u00fcvenlik \u00f6nlemini alarak, ele ge\u00e7irmek istedi\u011fi \u015feyin kaybolmamas\u0131n\u0131 sa\u011flama ve bu arada birka\u00e7 dakikal\u0131k mesafede bulunan adliyeye giderek sulh h\u00e2kiminden arama karar alabilme olana\u011f\u0131 bulunmaktad\u0131r.<\/p>\n<p>A\u00e7\u0131klanan nedenlerle yap\u0131lan arama hukuka uygun bulunmam\u0131\u015ft\u0131r.<\/p>\n<p>Hukuk devleti ki\u015filere huzurlu, onurlu ve \u00f6zg\u00fcr bir ortam ve ya\u015fam sunmay\u0131 garanti eder.<\/p>\n<p>Her koruma tedbiri genel anlam\u0131yla hukuk devletinin sa\u011flad\u0131\u011f\u0131 bu ortam ve ya\u015fam alan\u0131na bir m\u00fcdahale niteli\u011fini ta\u015f\u0131r. Devletin kamu d\u00fczenini koruma ve bu \u00e7er\u00e7evede su\u00e7la m\u00fc\u00adcadele g\u00f6revi bu m\u00fcdahaleyi bir \u00f6l\u00e7\u00fcde hakl\u0131 k\u0131lmakta ise de, yetki yerinde kullan\u0131lmad\u0131\u011f\u0131nda temel hak ve \u00f6zg\u00fcrl\u00fcklere yap\u0131lm\u0131\u015f bir sald\u0131r\u0131 niteli\u011fine b\u00fcr\u00fcn\u00fcr ve dolay\u0131s\u0131yla hukuka ayk\u0131r\u0131 olur.<\/p>\n<p>Hukuk devleti, vatanda\u015f\u0131na, hi\u00e7bir ko\u015fula ba\u011fl\u0131 kalmaks\u0131z\u0131n her an g\u00f6zalt\u0131na al\u0131nabilece\u011fi, sorgulanabilece\u011fi, evinde arama yap\u0131labilece\u011fi kayg\u0131s\u0131yla ya\u015famak duygusu veremez. Devletin bu \u015fekilde hukuka uymazl\u0131\u011f\u0131, vatanda\u015f\u0131n tedirginli\u011fine ve giderek Devlete ve hukuka g\u00fcven\u00adsizli\u011fine neden olur.<\/p>\n<p>Oysa hukuk devleti Anayasa Mahkemesinin pek \u00e7ok karar\u0131nda vurgulad\u0131\u011f\u0131 gibi \u201c&#8230; b\u00fct\u00fcn faaliyetlerinde hukukun egemen oldu\u011fu devlettir.\u201d<\/p>\n<p>Devletin kamu d\u00fczeni ve g\u00fcvenli\u011fini sa\u011flamak temel g\u00f6revini yerine getirirken bir ara\u00e7 olarak kulland\u0131\u011f\u0131 kollu\u011fun hukuksal s\u0131n\u0131rlar i\u00e7erisinde \u00e7al\u0131\u015fmas\u0131n\u0131 sa\u011flamak i\u00e7in etkili \u015fu iki yoldan birini tercih edebilece\u011fi s\u00f6y\u00adlenebilir.<\/p>\n<p>Birincisi; kollu\u011fun hukuka ayk\u0131r\u0131 davran\u0131\u015flar\u0131n\u0131 su\u00e7 olarak tan\u0131mlamak ve yapt\u0131r\u0131ma ba\u011flamakt\u0131r. Ancak su\u00e7la m\u00fccadelede kimi zaman anl\u0131k karar verme durumunda kalan kollu\u011fun, \u00f6nemli \u00f6nemsiz her hukuka ayk\u0131r\u0131 davran\u0131\u015f\u0131n\u0131n su\u00e7 olarak tan\u0131mlanmas\u0131, bu kez onu hare\u00adketsizli\u011fe ve su\u00e7la m\u00fccadelede zaafa itecektir.<\/p>\n<p>\u0130kincisi ve daha etkili olan\u0131 ise, kollu\u011fun hukuka ayk\u0131r\u0131 davran\u0131\u015f\u0131 sonucu ele ge\u00e7irilen delilin yarg\u0131lamada kullan\u0131lmamas\u0131d\u0131r. Hukuk camias\u0131nda hemen herkesin dilinde veciz bir s\u00f6z vard\u0131r; \u201cbizim polisimiz san\u0131ktan delile gider\u201d. Bu ister geri kalm\u0131\u015fl\u0131\u011f\u0131n bir ifadesi, isterse politik tercihin bir sonucu olsun sorunun \u00e7\u00f6z\u00fcm\u00fc ve vecizi \u201cde\u00adlilden san\u0131\u011fa\u201d \u015fekline d\u00f6n\u00fc\u015ft\u00fcrmenin yolu, \u201csan\u0131ktan delile\u201d \u015feklinde i\u015fleyen s\u00fcre\u00e7te elde edilen delilin yarg\u0131lamada kullan\u0131lmama\u00ads\u0131d\u0131r. Asl\u0131nda CMUK\u2019nun 254\/2. maddesinin a\u00e7\u0131k h\u00fckm\u00fc kar\u015f\u0131s\u0131nda ba\u015fka t\u00fcrl\u00fc davranabilme olana\u011f\u0131 da yoktur. Di\u011fer yandan yarg\u0131lama organ\u0131n\u0131n bu tutumu sonucu, hukuka ayk\u0131r\u0131 olarak elde etti\u011fi \u015feyin \u201cdelil de\u011feri\u201d ta\u015f\u0131mayaca\u011f\u0131n\u0131 bilecek olan kolluk, bu \u00e7al\u0131\u015fma bi\u00e7imini de\u011fi\u015f\u00adtirmek zorunda kalacakt\u0131r.<\/p>\n<p><strong>Konu doktrinde de tart\u0131\u015fmal\u0131d\u0131r. Kimi yazarlar,bu t\u00fcr delillerin kullan\u0131labilece\u011fini,\u00a0kimileri kullan\u0131lamayaca\u011f\u0131n\u0131 belirtirken, \u00fc\u00e7\u00fcnc\u00fc grup yazarlar da delil elde edilirken ihlal edilen hakk\u0131n niteli\u011fine g\u00f6re, delilin kullan\u0131l\u0131p kullan\u0131lamayaca\u011f\u0131n\u0131n de\u011ferlendirilmesi gerekti\u011fini be\u00adlirtmi\u015flerdir. Bu g\u00f6r\u00fc\u015fler aras\u0131nda ikinci grupta yer alan Prof. Dr. Faruk Erem, Prof. Dr. Erdener Yurtcan ve Prof. Dr. U\u011fur Alacakaptan \u201chukuka ayk\u0131r\u0131 \u015fekilde elde edilen delillerin yarg\u0131lamaya kat\u0131lamayaca\u011f\u0131, yok say\u0131lmas\u0131 gerekti\u011fi d\u00fc\u015f\u00fcncesindedirler.\u201d<\/strong><\/p>\n<p>\u015eu hi\u00e7bir zaman unutulmamal\u0131d\u0131r, \u0130nsan onuru her t\u00fcr de\u011ferin \u00fczerindedir. Nas\u0131l ki dev\u00adlet, her vatanda\u015f\u0131n\u0131n onurunu korumakla y\u00fck\u00fcml\u00fc ise, su\u00e7lulu\u011fu ispatlan\u0131ncaya kadar \u015f\u00fcphelinin de onuruna sayg\u0131 g\u00f6stermek, onu incitebilecek her t\u00fcrl\u00fc davran\u0131\u015ftan ka\u00e7\u0131nmak zorundad\u0131r.<\/p>\n<p>Prof. Dr. Erdener Yurtcan\u2019\u0131n vurgulad\u0131\u011f\u0131 gibi \u201cCMUK\u2019nun 254\/2. maddesindeki bu kural T\u00fcrk Ceza Yarg\u0131lamas\u0131na \u00e7a\u011fda\u015f bir boyut kazand\u0131rmaktad\u0131r. Bunun anlam\u0131 \u015fudur; ceza yarg\u0131lamas\u0131nda maddi ger\u00e7e\u011fin aranmas\u0131 ama\u00e7t\u0131r. Bunun sonucu olarak bu hukuk dal\u0131nda her\u015fey delil olur ilkesi ge\u00e7erlidir. Fakat bu ilke s\u0131n\u0131rs\u0131z de\u011fildir. Bu ilkenin s\u0131n\u0131r\u0131, insanl\u0131k onuru ve ya\u00adsalar\u0131n tan\u0131d\u0131\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde delil elde etmek ve bunlar\u0131 yarg\u0131lamada kullan\u00admaktad\u0131r. Burada vurgulanmas\u0131 gereken nokta, \u00e7a\u011fda\u015f ceza yarg\u0131lamas\u0131nda her \u015feye ra\u011fmen ger\u00e7e\u011fin bulunmas\u0131 sonucunun art\u0131k reddedilmesi\u201d gerekti\u011fidir.<\/p>\n<p>Dava konusu olayda delilleri, san\u0131\u011f\u0131n \u00fczerinin aranmas\u0131 sonucu ele ge\u00e7irilen ve emanetin 2003\/1 s\u0131ras\u0131nda kay\u0131tl\u0131 olan e\u015fya, Adli T\u0131p Kurumu Ba\u015fkanl\u0131\u011f\u0131n\u0131n raporu ve san\u0131\u011f\u0131n ikrar\u0131 olu\u015f\u00adturmaktad\u0131r.<\/p>\n<p>Yukar\u0131da a\u00e7\u0131klanan gerek\u00e7elerle san\u0131\u011f\u0131n \u00fczerinin aranmas\u0131 hukuka ayk\u0131r\u0131 olarak de\u011ferlen\u00addirildi\u011finden, CMUK\u2019nun 254\/2. maddesi gere\u011fince bu aramada elde edilmi\u015f olan e\u015fya de\u011fer\u00adlendirme kap\u00adsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/p>\n<p>Ger\u00e7i Sar\u0131yah\u015fi Cumhuriyet Savc\u0131l\u0131\u011f\u0131nca \u201csan\u0131\u011f\u0131n \u00fczerinin aranmas\u0131 ve el koyman\u0131n onaylanmas\u0131\u201d Sar\u0131yah\u015fi Sulh Ceza Mahkemesinden istenilmi\u015f, mahkeme 21.01.2003 tarihli kara\u00adr\u0131nda \u201c&#8230; arama ile&#8230; zaptolma&#8230;.\u201d i\u015fleminin onaylanmas\u0131na karar vermi\u015ftir.<\/p>\n<p>Yap\u0131lan i\u015flem iki a\u00e7\u0131dan sakatt\u0131r:<\/p>\n<p>Birincisi; Anayasan\u0131n 20. maddesinde 4709 say\u0131l\u0131 kanunla yap\u0131lan de\u011fi\u015fiklikten sonra \u201c&#8230; Yetkili merciin karar\u0131 yirmi d\u00f6rt saat i\u00e7inde g\u00f6revli hakimin onay\u0131na sunulur&#8230;\u201d denilmi\u015f ise de, burada onaya sunulacak olan \u015fey \u201carama\u201d de\u011fil \u201cel koyma\u201d tedbiridir. Nitekim h\u00fckm\u00fcn hemen devam\u0131nda, \u201cHakim karar\u0131n\u0131 el koymadan itibaren 48 saat i\u00e7inde a\u00e7\u0131klar; aksi halde, el koyma kendili\u011finden kalkar&#8230;.\u201d ifadesi bu yorumu do\u011frulamaktad\u0131r.<\/p>\n<p>\u0130kincisi; yap\u0131lan araman\u0131n hukuka uygun olup olmad\u0131\u011f\u0131n\u0131, g\u00f6revli mahkeme zaten yar\u00adg\u0131lama a\u015famas\u0131nda de\u011ferlendirmek zorundad\u0131r. Hen\u00fcz haz\u0131rl\u0131k soru\u015fturmas\u0131n\u0131n ba\u015f\u0131nda Sulh Ceza Hakiminin, g\u00f6revli mahkemeyi de ba\u011flayacak bi\u00e7imde \u201caraman\u0131n onaylanmas\u0131na\u201d bi\u00e7i\u00adminde bir karar verebilme yetki ve g\u00f6revi olamaz; bu davran\u0131\u015f hukuka uygun de\u011fildir.<\/p>\n<p>\u00d6te yandan, san\u0131k \u00c7.A\u2019n\u0131n \u0130stanbul Adli T\u0131p Kurum Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmesi sonucu 4. \u0130htisas Dairesince d\u00fczenlenen raporda \u201cherhangi bir ak\u0131l hastal\u0131\u011f\u0131, zeka gerili\u011fi, toksik madde kullan\u0131m\u0131 veya yoksunluk sendromu araz\u0131na rastlanmad\u0131\u011f\u0131, toksik madde kullan\u0131m\u0131 sonucu olu\u015f\u00admu\u015f sosyal bir y\u0131k\u0131m\u0131n da g\u00f6zlenmedi\u011fi, esrar dahil herhangi bir toksik maddeye kar\u015f\u0131 al\u0131\u015fkan\u00adl\u0131\u011f\u0131n\u0131n iptila d\u00fczeyinde olmad\u0131\u011f\u0131\u201d belirtilmi\u015ftir.<\/p>\n<p>San\u0131k \u00c7.A. ise haz\u0131rl\u0131k soru\u015fturmas\u0131n\u0131n ba\u015f\u0131ndan beri kendisinin uyu\u015fturucu mad\u00adde kullan\u0131c\u0131s\u0131 oldu\u011funu belirtmi\u015ftir.<\/p>\n<p>Yukar\u0131da belirtildi\u011fi gibi dava konusu olayda, delilleri, san\u0131\u011f\u0131n ikrar\u0131 ile san\u0131\u011f\u0131n \u0130stanbul Adli T\u0131p Kurum Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmesi sonucunda, D\u00f6rd\u00fcnc\u00fc \u0130htisas Dairesince d\u00fczenlenen kurul raporu olu\u015fturmaktad\u0131r.<\/p>\n<p><strong>Adli T\u0131p Raporu incelendi\u011finde, san\u0131\u011f\u0131n uyu\u015fturucu kulland\u0131\u011f\u0131 ya da ba\u011f\u0131ml\u0131s\u0131 oldu\u011fu y\u00f6n\u00fcnde bir bulguya rastlan\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/strong><\/p>\n<p><strong>Geriye delil olarak san\u0131\u011f\u0131n ikrar\u0131 kalmaktad\u0131r.<\/strong><\/p>\n<p><strong>San\u0131k haz\u0131rl\u0131k soru\u015fturmas\u0131n\u0131n ba\u015f\u0131ndan beri kendisinin uyu\u015fturucu madde kullan\u0131c\u0131s\u0131 oldu\u011funu belirt\u00admektedir.<\/strong><\/p>\n<p><strong>CMUK\u2019un 254\/1. maddesinde mahkemenin<\/strong> \u201cirat ve ikame edilen delilleri duru\u015fmada ve tahkikattan edini\u00adlece\u011fi kanaate g\u00f6re\u201d takdir edece\u011fi genel bir ilke olarak belirtilmi\u015f ve bu ne\u00addenle uygulamada \u201csan\u0131\u011f\u0131n ikrar\u0131n\u0131n\u201d mahkemeyi ba\u011flamayaca\u011f\u0131 yerle\u015fik bir uygulama haline gelmi\u015ftir.<\/p>\n<p>San\u0131k her ne kadar uyu\u015fturucu madde kulland\u0131\u011f\u0131n\u0131 kabul etmekte ise de, bu ikrar ancak di\u011fer maddi delillerle do\u011frulanabildi\u011fi \u00f6l\u00e7\u00fcde de\u011fer kazanacakt\u0131r.<\/p>\n<p>Dolay\u0131s\u0131yla di\u011fer maddi delillerle desteklenmedi\u011fi s\u00fcrece san\u0131\u011f\u0131n ikrar\u0131n\u0131n yarg\u0131lamada sonuca ula\u015fma a\u00e7\u0131s\u0131ndan fazla bir \u00f6nemi bulunmamaktad\u0131r.<\/p>\n<p>Yukar\u0131da a\u00e7\u0131klanan nedenlerle, san\u0131\u011f\u0131n kendi ikrar\u0131ndan ba\u015fka, mahk\u00fbmiyetine yeter derecede her t\u00fcrl\u00fc \u015f\u00fcpheden uzak inand\u0131r\u0131c\u0131 kesin delil elde edilememi\u015f oldu\u011fundan, san\u0131\u011f\u0131n delil yetersizli\u011finden beraatine karar ve\u00adrilmesi gerekti\u011fi kan\u0131s\u0131na var\u0131lm\u0131\u015ft\u0131r.\u201d gerek\u00e7esiyle \u00f6nceki h\u00fck\u00fcmde direnmi\u015ftir.<\/p>\n<p>Bu h\u00fckm\u00fcn de O Yer C.Savc\u0131s\u0131 taraf\u0131ndan s\u00fcresinde temyiz edilmesi \u00fczerine dosya Yarg\u0131tay C.Ba\u015fsavc\u0131l\u0131\u011f\u0131n\u0131n \u201cbozma\u201d istekli 07.01.2005 g\u00fcnl\u00fc tebli\u011fnamesi ile Yarg\u0131tay Birinci Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmekle Yarg\u0131tay Ceza Genel Kurulunca okundu, gere\u011fi konu\u015fulup g\u00f6r\u00fc\u00ad\u015f\u00fcld\u00fc.<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong>CEZA GENEL KURULU KARARI<\/strong><\/span><\/p>\n<p>San\u0131k \u00c7.A\u2019n\u0131n kullanmak amac\u0131yla uyu\u015fturucu madde bulundurmak su\u00e7undan kan\u0131t yetersizli\u011fi nedeniyle beraatine karar verilen olayda \u00d6zel Daire ile Yerel Mahkeme ara\u00ads\u0131ndaki uyu\u015fmazl\u0131k, san\u0131\u011f\u0131n \u00fczerinde yap\u0131lan araman\u0131n hukuka uygun olarak ger\u00e7ekle\u015ftirilip ger\u00ad\u00e7ekle\u015ftirilmedi\u011fi, dolay\u0131s\u0131yla elde edilen uyu\u015fturucu maddenin kan\u0131t olarak h\u00fckme esas al\u0131n\u0131p al\u0131namayaca\u011f\u0131, buna ba\u011fl\u0131 olarak da mevcut kan\u0131tlar kar\u015f\u0131s\u0131nda su\u00e7un sabit olup ol\u00admad\u0131\u011f\u0131 nok\u00adtas\u0131nda toplanmaktad\u0131r.<\/p>\n<p>Uyu\u015fmazl\u0131\u011fa konu hukuki sorunun sa\u011fl\u0131kl\u0131 bir bi\u00e7imde \u00e7\u00f6z\u00fcme kavu\u015fturulabilmesi bak\u0131\u00adm\u0131ndan \u00f6ncelikle arama ve hukuka ayk\u0131r\u0131 bi\u00e7imde elde edilen kan\u0131tlar\u0131n yarg\u0131lamada kullan\u0131l\u0131p kullan\u0131lamayaca\u011f\u0131 konular\u0131n\u0131 d\u00fczenleyen ve su\u00e7 tarihinde y\u00fcr\u00fcrl\u00fckte bulunan ulusal ve uluslar\u00adaras\u0131 mevzuat h\u00fck\u00fcmlerinin ortaya konulmas\u0131 ve somut olay\u0131n bu kurallar \u0131\u015f\u0131\u011f\u0131nda de\u011ferlen\u00addirilmesi gerekir.<\/p>\n<p>Konuya ili\u015fkin olarak uluslararas\u0131 belgelerden \u0130nsan Haklar\u0131n\u0131 ve Temel H\u00fcrriyetleri Korumaya Dair Avrupa S\u00f6zle\u015fmesinin 8.maddesinde;<\/p>\n<p>\u201c1- Herkes, \u00f6zel hayat\u0131na, aile hayat\u0131na, konutuna ve haberle\u015fmesine sayg\u0131 g\u00f6sterilmesi hakk\u0131na sahiptir..<\/p>\n<p>2- Bu hakk\u0131n kullan\u0131lmas\u0131na bir kamu otoritesinin m\u00fcdahalesi, ancak ulusal g\u00fcvenlik, kamu emniyeti, \u00fclkenin ekonomik refah\u0131, dirlik ve d\u00fczenin korunmas\u0131, su\u00e7 i\u015flenmesinin \u00f6nlen\u00admesi, sa\u011fl\u0131\u011f\u0131n veya ahl\u00e2k\u0131n veya ba\u015fkalar\u0131n\u0131n hak ve \u00f6zg\u00fcrl\u00fcklerinin korunmas\u0131 i\u00e7in, demokratik bir toplumda zorunlu olan \u00f6l\u00e7\u00fcde ve yasayla \u00f6ng\u00f6r\u00fclm\u00fc\u015f olmak ko\u015fuluyla s\u00f6z konusu olabilir\u201d denilmektedir.<\/p>\n<p>\u0130\u00e7 Hukukumuzda ise, 2709 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Anayasas\u0131\u2019n\u0131n 3.10.2001 g\u00fcn ve 4709 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 20. maddesinde;<\/p>\n<p>\u201cHerkes, \u00f6zel hayat\u0131na ve aile hayat\u0131na sayg\u0131 g\u00f6sterilmesini isteme hakk\u0131na sahiptir. \u00d6zel hayat\u0131n ve aile hayat\u0131n\u0131n gizlili\u011fine dokunulamaz.<\/p>\n<p>Milli g\u00fcvenlik, kamu d\u00fczeni, su\u00e7 i\u015flenmesinin \u00f6nlenmesi, genel sa\u011fl\u0131k ve genel ahl\u00e2k\u0131n korunmas\u0131 sebeplerinden biri veya birka\u00e7\u0131na ba\u011fl\u0131 olarak, usul\u00fcne g\u00f6re verilmi\u015f hakim karar\u0131 ol\u00admad\u0131k\u00e7a; yine bu sebeplere ba\u011fl\u0131 olarak gecikmesinde sak\u0131nca bulunan hallerde de kanunla yet\u00adkili k\u0131l\u0131nm\u0131\u015f merciin yaz\u0131l\u0131 emri bulunmad\u0131k\u00e7a; kimsenin \u00fcst\u00fc, \u00f6zel ka\u011f\u0131tlar\u0131 ve e\u015fyas\u0131 aranamaz ve bunlara el konulamaz. Yetkili merciin karar\u0131 yirmid\u00f6rt saat i\u00e7inde g\u00f6revli h\u00e2kimin onay\u0131na sunulur. H\u00e2kim, karar\u0131n\u0131 el koymadan itibaren k\u0131rksekiz saat i\u00e7inde a\u00e7\u0131klar; aksi halde, el koyma kendili\u011finden kalkar\u201d h\u00fckm\u00fc mevcuttur.<\/p>\n<p>Ceza Muhakemeleri Usul\u00fc Yasas\u0131n\u0131n 97. maddesinin 1.f\u0131kras\u0131nda ise; \u201cAramaya karar vermek yetkisi h\u00e2kimindir. Ancak tehirinde mazarrat umulan hallerde Cumhuriyet Savc\u0131lar\u0131 ve Savc\u0131lar\u0131n muavini s\u0131fatiyle emirlerini icraya memur olan zab\u0131ta memurlar\u0131 arama yapabilirler\u201d denilmektedir.<\/p>\n<p>2559 say\u0131l\u0131 Polis Vazife ve Selahiyetleri Yasas\u0131n\u0131n 2. maddesinde de; kamu d\u00fczeni ve g\u00fcvenli\u011finin sa\u011flanmas\u0131ndan sorumlu olan polisin amirinden ald\u0131\u011f\u0131 emri, kanun, t\u00fcz\u00fck ve y\u00f6\u00adnetmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 g\u00f6r\u00fcrse yerine getirmeyip bu ayk\u0131r\u0131l\u0131\u011f\u0131 emri verene bildirece\u011fi, amirin emrinde \u0131srar etmesi ve emrini yaz\u0131l\u0131 olarak yenilemesi durumunda emrin yerine getiril\u00admesi gerekti\u011fi, bu halde emri yerine getirenin sorumlu olmayaca\u011f\u0131, konusu su\u00e7 te\u015fkil eden bir emrin hi\u00e7bir surette yerine getirilmeyece\u011fi, yerine getirenlerin sorumluluktan kurtulmayaca\u011f\u0131 be\u00adlirtildikten sonra, maddede say\u0131lan on\u00fc\u00e7 de\u011fi\u015fik halde yetkili amir taraf\u0131ndan verilen s\u00f6zl\u00fc emrin derhal yerine getirilece\u011fi, bu emirlerin yaz\u0131l\u0131 olarak verilmesinin istenemeyece\u011fi, bu hallerde emrin yerine getirilmesinden do\u011facak sorumlulu\u011fun emri verene ait oldu\u011fu ifade edilerek, Ceza Muhakemeleri Usul\u00fc Yasas\u0131 ile di\u011fer yasalarda, zab\u0131ta taraf\u0131ndan su\u00e7 kan\u0131tlar\u0131n\u0131n tespiti veya su\u00e7 faillerinin yakalanmas\u0131 maksad\u0131yla yap\u0131lacak aramalar i\u00e7in yetkili amir taraf\u0131ndan verilecek s\u00f6zl\u00fc emirlerin derhal yerine getirilece\u011fi, bu emirlerin yaz\u0131l\u0131 olarak verilmesinin istenemeyece\u011fi ifade edilmi\u015ftir.<\/p>\n<p>Ayn\u0131 Yasan\u0131n 4771 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 9. maddesinin 2. f\u0131kras\u0131nda ise; \u201cCeza Muha\u00adkemeleri usul\u00fc Kanunu ile di\u011fer kanunlara g\u00f6re su\u00e7 iz, eser, emare veya delillerinin tespiti veya faillerinin yakalanmas\u0131 amac\u0131yla polis taraf\u0131ndan yap\u0131lacak aramalar i\u00e7in de usul\u00fcne g\u00f6re veril\u00admi\u015f h\u00e2kim karar\u0131 veya bu sebeplere ba\u011fl\u0131 olarak gecikmesinde sak\u0131nca bulunan hallerde, di\u011fer kanunlarda yetkili k\u0131l\u0131nm\u0131\u015f merciin yaz\u0131l\u0131 emri bulunmal\u0131d\u0131r.\u201d h\u00fckm\u00fc mevcuttur.<\/p>\n<p>\u00d6te yandan, hukuka ayk\u0131r\u0131 kan\u0131tlar\u0131n yarg\u0131lamada de\u011ferlendirilmesi ile ilgili olarak Anayasa\u2019n\u0131n 38. maddesinde;<\/p>\n<p>\u201cKanuna ayk\u0131r\u0131 olarak elde edilmi\u015f bulgular, delil olarak kabul edilemez\u201d h\u00fckm\u00fc bu\u00adlunmakta,<\/p>\n<p>Ceza Muhakemeleri Usul\u00fc Yasas\u0131n\u0131n 254. maddesinin 2. f\u0131kras\u0131nda da; \u201cSoru\u015fturma ve kovu\u015fturma organlar\u0131n\u0131n hukuka ayk\u0131r\u0131 \u015fekilde elde ettikleri deliller h\u00fckme esas al\u0131namaz\u201d denilmektedir.<\/p>\n<p>G\u00f6r\u00fclece\u011fi \u00fczere, an\u0131lan yasa maddesi ile, CYUY\u2019n\u0131n 135\/a maddesi d\u0131\u015f\u0131nda, ba\u015fka de\u00adyi\u015fle yasak sorgu y\u00f6ntemleri kullan\u0131larak elde edilen deliller d\u0131\u015f\u0131nda kalan di\u011fer hukuka ayk\u0131r\u0131 deliller i\u00e7in genel bir de\u011ferlendirme yasa\u011f\u0131 getirilmi\u015ftir. Ancak bu h\u00fck\u00fcm, delilin elde edil\u00admesindeki her t\u00fcrl\u00fc hukuka ayk\u0131r\u0131l\u0131\u011f\u0131n, o delilin de\u011ferlendirme kapsam\u0131 d\u0131\u015f\u0131nda tutulmas\u0131n\u0131 gerektirece\u011fi bi\u00e7iminde yorumlanmamal\u0131d\u0131r. Zira, insan haklar\u0131n\u0131 korumak amac\u0131yla ger\u00e7ekle\u015f\u00adtirildi\u011fi anla\u015f\u0131lan CYUY\u2019n\u0131n 254\/2. madde ve f\u0131kras\u0131ndaki de\u011fi\u015fiklik, hukuk devleti ilkesinin di\u00ad\u011fer iki unsuru olan adaleti ve hukuki g\u00fcvenli\u011fi ger\u00e7ekle\u015ftirmeyi engellememelidir. Nitekim doktrinde de, elde edilen delillerin basit hukuka ayk\u0131r\u0131l\u0131klar nedeniyle de\u011ferlendirme d\u0131\u015f\u0131nda tu\u00adtulmas\u0131n\u0131n, haks\u0131z beraat kararlar\u0131n\u0131n verilmesine ve yarg\u0131laman\u0131n kilitlenmesine neden olabi\u00adlece\u011fi ifade edilmi\u015ftir. (Bahri \u00d6zt\u00fcrk, Delil Yasaklar\u0131, Ankara, 1995, s.44-45) O halde, an\u0131lan h\u00fckm\u00fcn uygulanmas\u0131nda yarg\u0131c\u0131n takdir yetkisini kullanabilmesi m\u00fcmk\u00fcnd\u00fcr. Yarg\u0131\u00e7, yasak\u00adlanm\u0131\u015f deliller d\u0131\u015f\u0131nda, takdir yetkisini kullan\u0131p de\u011ferlendirme yaparken, delil elde edilmesi faaliyeti s\u0131ras\u0131nda ihlal edilen kurallar nedeniyle san\u0131\u011f\u0131n haklar\u0131n\u0131n ihlal edilip edilmedi\u011fine bak\u00admal\u0131, san\u0131\u011f\u0131n haklar\u0131n\u0131n ihlal edilmedi\u011fi hallerde, hukuka ayk\u0131r\u0131 \u015fekilde elde edilen delilleri yar\u00adg\u0131lamada kullanabilmelidir. San\u0131\u011f\u0131n haklar\u0131n\u0131n ihlal edilmesi halinde ise, su\u00e7un topluma verdi\u011fi zarar ile devlet g\u00f6revlilerinin san\u0131\u011fa ait haklar\u0131 ihlal etmelerinden do\u011fan ki\u015fisel ve toplumsal zarar kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131d\u0131r. San\u0131\u011f\u0131n topluma verdi\u011fi zarar daha fazla ise hukuka ayk\u0131r\u0131 olarak elde edilen deliller yarg\u0131lamada kullan\u0131lmal\u0131, aksi takdirde de\u011ferlendirme d\u0131\u015f\u0131 b\u0131rak\u0131lmal\u0131d\u0131r.<\/p>\n<p>\u0130nceleme konusu olayda;<\/p>\n<p>Sar\u0131yah\u015fi Emniyet Amirli\u011finin ayn\u0131 yer C.Ba\u015fsavc\u0131l\u0131\u011f\u0131na hitaben d\u00fczenledi\u011fi 20.01.2003 g\u00fcnl\u00fc yaz\u0131da; 17.01.2003 g\u00fcn\u00fc al\u0131nan bir istihbari bilgiden, boh\u00e7ac\u0131l\u0131k yapan S. isimli, soyad\u0131 bilinmeyen bir \u015fahs\u0131n ve akrabalar\u0131n\u0131n her hafta Sal\u0131 g\u00fcnleri il\u00e7ede kurulan pazara ken\u00addilerine ait ara\u00e7larda \u201c\u00e7etene\u201d getirip pazarlad\u0131klar\u0131, yine bu ki\u015filerin 21.02.2003 Sal\u0131 g\u00fcn\u00fc il\u00e7eye \u00e7etene getirip pazar yerinde satacaklar\u0131n\u0131n \u00f6\u011frenildi\u011fi, ara\u00e7 plakalar\u0131n\u0131n tespit edilememesine kar\u015f\u0131n S\u2019n\u0131n emniyet\u00e7e tan\u0131nd\u0131\u011f\u0131 ifade edilerek, bu \u015fahs\u0131n \u00fczerinde ve arac\u0131nda arama yap\u0131labilmesi i\u00e7in izin verilmesi istenmi\u015f,<\/p>\n<p>Ayn\u0131 g\u00fcn C.Ba\u015fsavc\u0131l\u0131\u011f\u0131n\u0131n yaz\u0131l\u0131 ba\u015fvurusu \u00fczerine, Sar\u0131yah\u015fi Sulh Ceza Mahkemesince 20.01.2003 g\u00fcn ve 1-1 say\u0131 ile; pazarc\u0131l\u0131k yapan S. isimli ki\u015finin \u00fczerinde ve arabas\u0131nda arama yap\u0131lmas\u0131na karar verilmi\u015ftir. 21.01.2003 g\u00fcnl\u00fc arama tutanaklar\u0131ndan ilkinde, S. N\u2019n\u0131n \u00fczerinde ve arac\u0131nda herhangi bir su\u00e7 unsuruna rastlanmad\u0131\u011f\u0131 ifade edilmi\u015f, di\u011ferinde ise; mahkeme karar\u0131 ile yap\u0131lan arama s\u0131ras\u0131nda S.N\u2019n\u0131n yan\u0131nda bulunan ve \u015f\u00fcpheli hareketler sergileyen \u00c7.A isimli ki\u015finin \u00fczerinin Emniyet Amir Vekili Komiser Yard\u0131mc\u0131s\u0131n\u0131n \u015fifahi emri do\u011f\u00adrultusunda arand\u0131\u011f\u0131, \u015fahs\u0131n \u00fczerinde jelatin i\u00e7inde sarmal\u0131k \u00e7etene ile sarmada kullan\u0131lan ka\u011f\u0131tlar \u00e7\u0131kt\u0131\u011f\u0131, bunlara el konuldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>Yine ayn\u0131 tarihte d\u00fczenlenen Oto Arama Tutana\u011f\u0131nda; S.N. isimli ki\u015finin ara\u00adc\u0131nda yap\u0131lan aramada su\u00e7 unsuru bulunamad\u0131\u011f\u0131, bu \u015fahs\u0131n yan\u0131nda bulunan ve vatanda\u015flar tara\u00adf\u0131ndan esrar satt\u0131\u011f\u0131 ve i\u00e7ti\u011fi ihbar edilen \u00c7.A. isimli ki\u015finin arac\u0131nda yap\u0131lan aramada da su\u00e7 unsuruna rastlanmad\u0131\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n<p>Tart\u0131m ve Vezin Tutana\u011f\u0131na g\u00f6re; san\u0131k \u00c7. A.\u2019n\u0131n \u00fczerinden elde edilen maddenin daral\u0131 a\u011f\u0131rl\u0131\u011f\u0131n\u0131n 2.33 gram oldu\u011fu saptanm\u0131\u015ft\u0131r.<\/p>\n<p>Emniyet taraf\u0131ndan d\u00fczenlenen soru\u015fturma belgesinin C.Ba\u015fsavc\u0131l\u0131\u011f\u0131na g\u00f6nderilmesine ili\u015fkin fezlekede ise; Sal\u0131 g\u00fcnleri il\u00e7eye gelip pazarc\u0131l\u0131k yapan S.N. isimli ki\u015finin esrar satt\u0131\u011f\u0131 ve i\u00e7ti\u011fi duyumunun al\u0131nmas\u0131 \u00fczerine mahkeme karar\u0131 ile bu ki\u015finin \u00fczerinin ve arac\u0131n\u0131n arand\u0131\u011f\u0131, su\u00e7 unsuruna rastlanmad\u0131\u011f\u0131, ancak yan\u0131nda bulunan ve vatanda\u015flar taraf\u0131ndan esrar maddesi satt\u0131\u011f\u0131 ve i\u00e7ti\u011fi ihbar edilen \u00c7. A. isimli ki\u015finin, S.N\u2019n\u0131n \u00fcst aramas\u0131 s\u0131ra\u00ads\u0131nda \u015f\u00fcpheli hareketler sergilemesi \u00fczerine Emniyet Amir Vekilnin \u015fifahi emir\u00adleri do\u011frultusunda yap\u0131lan \u00fcst aramas\u0131nda, \u00fczerinde daral\u0131 a\u011f\u0131rl\u0131\u011f\u0131 2.33 gram gelen \u201c\u00e7etene\u201d maddesi ele ge\u00e7irildi\u011fi belirtilmektedir.<\/p>\n<p>Sar\u0131yah\u015fi C.Ba\u015fsavc\u0131l\u0131\u011f\u0131, arama ve elkoyma i\u015fleminden sonra ayn\u0131 g\u00fcn ba\u015fvuruda bulu\u00adnarak, CYUY\u2019n\u0131n 90\/2. maddesi uyar\u0131nca Sulh Ceza Hakiminin onay\u0131n\u0131 alm\u0131\u015ft\u0131r.<\/p>\n<p>Mahkemenin yaz\u0131s\u0131 \u00fczerine Adli T\u0131p Kurumu Ankara Grup Ba\u015fkanl\u0131\u011f\u0131 Kimyasal Tahlil\u00adler \u0130htisas Dairesince d\u00fczenlenen 16.05.2003 g\u00fcn ve 1730 say\u0131l\u0131 raporda; san\u0131k \u00c7.A\u2019ya ait oldu\u011fu bildirilen 1.01 gram bitkisel maddenin esrar ham maddesi olan kenevir bitkisinin ufalan\u00adm\u0131\u015f yaprak\u00e7\u0131klar\u0131ndan ibaret oldu\u011fu, bu miktar kenevir bitkisinin elenmesi suretiyle 0.93 gram toz esrar elde edilebilece\u011fi belirtilmi\u015ftir.<\/p>\n<p>San\u0131\u011f\u0131n esrar kullanma al\u0131\u015fkanl\u0131\u011f\u0131n\u0131n iptila d\u00fczeyine ula\u015f\u0131p ula\u015fmad\u0131\u011f\u0131n\u0131n sorulmas\u0131 \u00fcze\u00adrine Adli T\u0131p Kurumu 4.\u0130htisas Kurulunca d\u00fczenlenen 25.08.2003 g\u00fcn ve 3493 say\u0131l\u0131 raporda ise; san\u0131k \u00c7.A. 06.08.2003 tarihinde yap\u0131lan muayenesinde, \u201cbir sigaral\u0131k kulland\u0131\u011f\u0131n\u0131, sab\u0131kas\u0131n\u0131n bulunmad\u0131\u011f\u0131n\u0131, tedavi olmad\u0131\u011f\u0131n\u0131 ve pazarc\u0131l\u0131k yapt\u0131\u011f\u0131n\u0131 s\u00f6yledi\u011fi, psikopatolojik araz tespit edilmedi\u011fi&#8230;\u201d belirtildikten sonra, raporun sonu\u00e7 b\u00f6l\u00fcm\u00fcnde; toksik madde kullan\u0131m\u0131 nedeniyle m\u00fckerrer sab\u0131kas\u0131 ve m\u00fckerrer tedavi giri\u015fimi bulunmad\u0131\u011f\u0131 gibi toksik madde kulla\u00adn\u0131m\u0131 sonucu olu\u015fmu\u015f sosyal bir y\u0131k\u0131m\u0131n g\u00f6zlenmedi\u011fi, bu duruma g\u00f6re su\u00e7 tarihinde esrar dahil herhangi bir toksik maddeye kar\u015f\u0131 al\u0131\u015fkanl\u0131\u011f\u0131n\u0131n iptila d\u00fczeyinde olmad\u0131\u011f\u0131 bildirilmi\u015ftir.<\/p>\n<p>San\u0131k \u00c7.A. kollukta, C.savc\u0131l\u0131\u011f\u0131nda ve Mahkemede verdi\u011fi ifadelerde benzer bi\u00ad\u00e7imde beyanda bulunarak, pazarda bulundu\u011fu s\u0131rada \u00fczerinde arama yapan polislerin \u201c\u00e7etene\u201d denilen uyu\u015fturucu maddeyi bulduklar\u0131n\u0131, bu maddeyi 4-5 senedir kulland\u0131\u011f\u0131n\u0131, \u00fczerinden \u00e7\u0131kan \u00e7eteneyi de i\u00e7mek i\u00e7in yan\u0131na ald\u0131\u011f\u0131n\u0131, su\u00e7unu kabul etti\u011fini belirtmi\u015f, \u00fcst arama tutana\u011f\u0131, oto arama tutana\u011f\u0131 gibi belgeler okunup soruldu\u011funda, bir diyece\u011fi olmad\u0131\u011f\u0131n\u0131 s\u00f6ylemi\u015ftir.<\/p>\n<p>Mahkeme karar\u0131 ile yap\u0131lan arama sonucunda \u00fczerinde ve arac\u0131nda su\u00e7 unsuru bulun\u00admayan ve hakk\u0131nda takipsizlik karar\u0131 verilen S.N. ise kolluk ve C.savc\u0131s\u0131na verdi\u011fi ifadelerde benzer bi\u00e7imde; tezgah\u0131n\u0131 a\u00e7t\u0131\u011f\u0131 s\u0131rada polislerin geldi\u011fini, esrar satt\u0131\u011f\u0131 ve kulland\u0131\u011f\u0131 yolunda hakk\u0131nda ihbar bulundu\u011funu s\u00f6yleyerek \u00fczerinde ve arac\u0131nda arama yapt\u0131klar\u0131n\u0131, su\u00e7 unsuru bulamad\u0131klar\u0131n\u0131, ancak kendisi gibi pazarc\u0131l\u0131k yapan teyzesinin o\u011flu \u00c7.A\u2019n\u0131n \u00fcze\u00adrinden esrar \u00e7\u0131kt\u0131\u011f\u0131n\u0131 belirtmi\u015ftir.<\/p>\n<p>San\u0131k \u00c7.A\u2019n\u0131n sab\u0131ka kay\u0131tlar\u0131 ve hakk\u0131ndaki mahkumiyet ilamlar\u0131 incelendi\u011finde; birden \u00e7ok silahla yaralama, s\u00f6vme, kullanmak amac\u0131yla uyu\u015fturucu madde bulundurma ve adam \u00f6ld\u00fcrmeye kalk\u0131\u015fma gibi su\u00e7lardan ge\u00e7mi\u015f mahkumiyetlerinin bulundu\u011fu anla\u015f\u0131lmaktad\u0131r. Nitekim san\u0131\u011f\u0131n \u00f6nceden 20.05.1997 tarihinde i\u015fledi\u011fi uyu\u015fturucu madde bulundurmak su\u00e7unda da benzer bi\u00e7imde yakaland\u0131\u011f\u0131, o eylemde de S. N\u2019n\u0131n \u00fczerinde yap\u0131lan aramada hint keneviri bulunmas\u0131 \u00fczerine S. N. ve \u00c7.A\u2019n\u0131n \u00e7ad\u0131rlar\u0131nda arama yap\u0131ld\u0131\u011f\u0131, S.\u2019nin \u00e7ad\u0131r\u0131nda tabanca, san\u0131k \u00c7\u2019nin \u00e7ad\u0131r\u0131nda ise esrar maddesi bulundu\u011fu saptan\u00adm\u0131\u015ft\u0131r.<\/p>\n<p>Toplanan kan\u0131tlar de\u011ferlendirildi\u011finde;<\/p>\n<p>S. isimli ki\u015fi ile akrabalar\u0131n\u0131n pazar yerine kaba-elenmemi\u015f esrar olan ve \u00e7etene tabir edilen maddeden getirip satacaklar\u0131 yolunda ihbarda bulunulmas\u0131 \u00fczerine, durum emniyet taraf\u0131ndan C.Savc\u0131l\u0131\u011f\u0131na bildirilerek, o a\u015famada soyad\u0131 ve arac\u0131n\u0131n plakas\u0131 belirlenemeyen Saadettin hakk\u0131nda Sulh Ceza Hakiminden arama karar\u0131 al\u0131nm\u0131\u015f, ancak haklar\u0131nda ihbar bulunan di\u011fer akrabalar\u0131n\u0131n kimlikleri belirlenemedi\u011fi i\u00e7in onlar hakk\u0131nda arama karar\u0131 istenmesi m\u00fcm\u00adk\u00fcn olmam\u0131\u015ft\u0131r. S.N.\u2019n\u0131n \u00fczeri ve arac\u0131, kararda belirtilen tarihte sabah\u0131n erken saatinde pazaryerinde tezgah\u0131n\u0131 a\u00e7t\u0131\u011f\u0131 s\u0131rada arand\u0131\u011f\u0131 halde su\u00e7 unsuruna rastlanmam\u0131\u015f, ancak teyzesinin o\u011flu olan ve ayn\u0131 yerde pazarc\u0131l\u0131k yapan san\u0131k \u00c7.A\u2019n\u0131n arama s\u0131ras\u0131nda ku\u015fkulu davra\u00adn\u0131\u015flar sergilemesi ve oradaki vatanda\u015flar taraf\u0131ndan o\u2019nun da esrar satt\u0131\u011f\u0131 ve kulland\u0131\u011f\u0131 yolunda yeniden ihbarda bulunulmas\u0131 \u00fczerine g\u00f6zalt\u0131na al\u0131narak durum \u0130l\u00e7e Emniyet Amir vekiline bil\u00addirilmi\u015f, o\u2019nun s\u00f6zl\u00fc emri \u00fcze\u00adrine yap\u0131lan aramada, san\u0131\u011f\u0131n \u00fczerinde jelatin i\u00e7inde 2.33 gram kubar esrar ile esrar\u0131 sarmakta kullan\u0131lan ka\u011f\u0131tlar bulunmu\u015ftur.<\/p>\n<p>San\u0131\u011f\u0131n, \u00fczerindeki esrar\u0131 atmak veya saklamak bi\u00e7iminde kabul edilebilecek davra\u00adn\u0131\u015flarda bulunmak suretiyle ku\u015fku uyand\u0131rmas\u0131, olay\u0131n pazaryeri gibi kalabal\u0131k bir ortamda ge\u00adli\u015fmesi nedeniyle delillerin yok edilebilmesi olas\u0131l\u0131\u011f\u0131n\u0131n y\u00fcksek olmas\u0131 kar\u015f\u0131s\u0131nda CYUY\u2019n\u0131n 97. maddesinde belirtilen \u201cgecikmesinde sak\u0131nca bulunan\u201d halin somut olayda ger\u00e7ekle\u015fti\u011fi anla\u00ad\u015f\u0131lmaktad\u0131r. \u00d6te yandan, ayn\u0131 Yasa maddesi uyar\u0131nca, emniyet amir vekilinin de arama karar\u0131 verme yetkisi bulunmaktad\u0131r. Yaz\u0131l\u0131 olmas\u0131 gereken bu emrin s\u00f6zl\u00fc verilmesi bi\u00e7imsel bir eksik\u00adlik say\u0131labilirse de, elkoyma i\u015flemi \u00fczerine ayn\u0131 g\u00fcn bu i\u015flem hakim taraf\u0131ndan onaylanm\u0131\u015f bulunmakla mevcut eksiklik bir \u00f6l\u00e7\u00fcde giderilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. San\u0131k da, su\u00e7lamay\u0131 kabul et\u00admi\u015f, d\u00fczenlenen tuta\u00adnaklara kar\u015f\u0131 bir diyece\u011fi olmad\u0131\u011f\u0131n\u0131 bildirmi\u015ftir. Kolluk g\u00f6revlilerinin ise, ba\u015flang\u0131\u00e7tan itibaren elde ettikleri t\u00fcm bilgileri C.Savc\u0131l\u0131\u011f\u0131na ula\u015ft\u0131r\u0131p arama konusunda hakim karar\u0131 al\u0131nmas\u0131 i\u00e7in giri\u015fimde bulunduklar\u0131, bu suretle hukuka uygun i\u015flem yapma gayreti i\u00e7inde olduklar\u0131 anla\u00ad\u015f\u0131lmaktad\u0131r. Bu nedenle, somut olaydaki arama i\u015fleminin, esasen hakk\u0131nda arama karar\u0131 verilmesi i\u00e7in gerekli ko\u015fullar olu\u015fmu\u015f ve yetkili merci taraf\u0131ndan da arama emri verilmi\u015f bulunan san\u0131\u011f\u0131n haklar\u0131n\u0131 ihlal etti\u011finden s\u00f6z edilemez. O halde, san\u0131\u011f\u0131n \u00fczerindeki arama i\u015fle\u00adminin ve sonucunda elde edilen kan\u0131tlar\u0131n h\u00fck\u00fcmde de\u011ferlendirilmesine engel bulunmamaktad\u0131r. Bu itibarla, san\u0131\u011fa y\u00fcklenen kullanma amac\u0131yla uyu\u015fturucu madde bulundurmak su\u00e7u, san\u0131\u011f\u0131n t\u00fcm a\u015famalarda yineledi\u011fi ikrar\u0131, elde edilen esrar maddesi, buna ili\u015fkin Adli T\u0131p Kurumu ra\u00adporu gibi delillerle sabit oldu\u011fundan, san\u0131\u011f\u0131n y\u00fcklenen su\u00e7tan delil yetersizli\u011fi nedeniyle be\u00adraatine ili\u015fkin Yerel Mahkeme direnme h\u00fckm\u00fcn\u00fcn bozulmas\u0131na karar verilmelidir.\u2019\u2019\u2019<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SAHTEL\u0130\u011e\u0130 SAB\u0130T OLUNCAYA KADAR GE\u00c7ERL\u0130 BELGEDE T ESELS\u00dcLEN SAHTEC\u0130L\u0130K<\/strong><\/span><\/p>\n<p>Sahte isimle ba\u015fvuru, i\u015fyeri levhas\u0131 ve noterden imza sirk\u00fcs\u00fc fiilleri tesels\u00fcl halinde\u00a0 sahteli\u011fi sabit oluncaya kadar ge\u00e7erli varakada tesels\u00fclen sahtecilik su\u00e7unu olu\u015fturur<\/p>\n<p>2-)San\u0131\u011f\u0131n sahte isimle ba\u015fvurup i\u015fyeri a\u00e7\u0131p\u00a0 vergi levhas\u0131 almas\u0131\u00a0 ve ayn\u0131 g\u00fcn\u00a0 noterden imza sirk\u00fcleri tanzim ettirmesi\u00a0 fiilleri kamun\u00a0 g\u00fcvenirli\u011fine kar\u015f\u0131\u00a0 i\u015flenmesi nedeniyle zincirleme \u015fekilde\u00a0 sahteli\u011fi sabit oluncaya kadar\u00a0 ge\u00e7erli resmi belge \u00fczerinde\u00a0 sahtecilik su\u00e7unu olu\u015fturur(11.CD 19.07.201 tarihli ve\u00a0 2010\/639- 9199 k\u00fcnyeli i\u00e7tihad\u0131, YKD Ocak 2011)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SU\u00c7 TANIMLAYAN KANUN H\u00dcKM\u00dcNDE KARARNAMELER<\/strong><\/span><\/p>\n<p>Su\u00e7 ve su\u00e7un unsurlar\u0131n\u0131 tan\u0131mlayan kanun h\u00fckm\u00fcnde Kararnameler a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n<p>1-) 24.06.1996 tarihli ve 560 say\u0131l\u0131 G\u0131dalar\u0131n \u00dcretimi, T\u00fcketimi ve Denetlenmesine\u00a0 Dair Kanun H\u00fckm\u00fcnde\u00a0 Kararname(26.06. 2004\/25504 say\u0131l\u0131 Resmi Gazete)<\/p>\n<p>2-)24.06.1995 tarihli ve 551 say\u0131l\u0131 Patent Haklar\u0131n\u0131n Korunmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde\u00a0 Kararname<\/p>\n<p>3-) 30.09, 1983 tarihli ve 90 sayl\u0131 \u00d6d\u00fcn\u00e7 Para Verme \u0130\u015fleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname<\/p>\n<p>4-) 24.06. 1995 tarihli ve\u00a0 560 say\u0131l\u0131 G\u0131dalar\u0131n \u00dcretimi, T\u00fcketimi,\u00a0 ve Denetlenmesine Dair Kanun H\u00fckn\u00fcnde\u00a0 Kararnamenin\u00a0 21 ve\u00a0 4128 say\u0131l\u0131 Kanun ile eklenen\u00a0 18\/A maddesinin Anayasaya&#8217;n\u0131n 18, 38, 91. maddelerine ayk\u0131r\u0131 oldu\u011funa dair\u00a0\u00a0 talep edilmesi i\u00e7in a\u00e7\u0131lann davan\u0131n Anayasa mahkemesi taraf\u0131nadan reddilmi\u015ftir.Bize g\u00f6re, Anayasa Mahkemesinin karar\u0131 hukuka ayk\u0131r\u0131d\u0131r. 01.01.2009 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun 7. maddesi gere\u011fince mezkur Kanunu&#8217;nun 2. maddesi t\u00fcm hususi ceza kanunlar\u0131nda\u00a0 ve ceza i\u00e7eren di\u011fer kanunlarda uygulanma ba\u015flam\u015f\u0131t\u0131r. T\u00fcrk Ceza Kanunu&#8217;nun 2. maddesi y\u00f6n\u00fcnde yeniden de\u011ferlendirilmesi gerekir<\/p>\n<p>5-) 5237 say\u0131l\u0131 T\u00fcrk Ceza\u00a0 Kanunu&#8217;nun 292\/2 f\u0131kras\u0131nda tanzim edilen\u00a0 yetkili makamlar taraf\u0131ndan\u00a0 infaz kurumuna veya tevkifevine\u00a0 sokulmas\u0131 yasaklanm\u0131\u015f e\u015fyay\u0131\u00a0 sokma su\u00e7uda, su\u00e7un tan\u0131m\u0131nda idari tarsarruflara yer vermesi nedeniyle hukuka ayk\u0131r\u0131d\u0131r.Say\u0131n \u0130zzet \u00d6zgen\u00e7 taraf\u0131ndan Komisyonda l\u00fcz\u00fcml\u00fc ihtar yap\u0131ld\u0131\u011f\u0131 halde, komisyon taraf\u0131ndan dikkate al\u0131nmam\u0131\u015ft\u0131r. Ancak, bu konuda Anayasa mahkemesine\u00a0 gidilmsesine bir engel bulunmamaktad\u0131r.Bize g\u00f6re kanun koyucu, bu konuda ceza ve tevkifevine sokulan e\u015fyalar konusunda ikili bir tefrik. yapabilir.TCK 297\/1. maddesi haricindeki diger su\u00e7lar idari para cezas\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir.Mezkur maddenin 2,3 ve 4 f\u0131krada belirtilen\u00a0 ve ikinci f\u0131kraya at\u0131f yapan su\u00e7lar idari para cezas\u0131na \u00e7evrilebilir.<\/p>\n<p>6-)233 say\u0131l\u0131 Kanunun H\u00fckm\u00fcnde Kararnamenin\u00a0 57. maddesi gere\u011fince Hususi T\u00fczel ki\u015filere ait elektrik enerjisi devlet mal\u0131 olarak vas\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r. Kanun h\u00fckm\u00fcnde kararname ile su\u00e7 ya da su\u00e7un unsuru tekevv\u00fcn ettirelemez<\/p>\n<p>Mezkur Kanunu&#8217;nun\u00a0 57. maddesine g\u00f6re\u00a0\u00a0 Te\u015febb\u00fcslerin, m\u00fcesseselerin, i\u015fletmelerin ve ba\u011fl\u0131 ortakl\u0131klar\u0131n mallar\u0131 ve her \u00e7e\u015fit mevcutlar\u0131 aleyhine i\u015flenen su\u00e7lar, Devlet mal\u0131 aleyhine i\u015flenmi\u015f say\u0131l\u0131r. Bu su\u00e7lara T\u00fcrk Ceza Kanunundaki cezalar uygulan\u0131r. (\u0130kinci f\u0131kra m\u00fclga: 14\/9\/1994-4011\/1 md.)<\/p>\n<p>7-) 4628 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu&#8217;nu ile kurulan\u00a0 Enerji Piyasas\u0131\u00a0 D\u00fczenleme Kurumnca (EPDK)\u00a0 haz\u0131rlanarak\u00a0 25.09.2002 tarih ve 244887 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0 Elektrik Piyasas\u0131\u00a0 M\u00fc\u015fteri Hizmetleri\u00a0 Y\u00f6netmeli\u011finin\u00a0 ka\u00e7ak elektrik enenjisi\u00a0 t\u00fcketimini d\u00fczenleyen\u00a0 13. maddesine g\u00f6re Ka\u00e7ak elektrik enerjisi t\u00fcketimi tanzim eden 13. maddesi a\u015fa\u011f\u0131da verilm\u015fitir. Mezkur madde su\u00e7un unsurla\u0131na yer vermektedir.<\/p>\n<p>Madde 13 &#8211; (De\u011fi\u015fik f\u0131kra: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/3.mad)<\/p>\n<p>Ger\u00e7ek veya t\u00fczel ki\u015filerin;<\/p>\n<p>a) Da\u011f\u0131t\u0131m sistemine veya saya\u00e7lara veya \u00f6l\u00e7\u00fc sistemine ya da tesisata m\u00fcdahale ederek, t\u00fcketimin do\u011fru tespit edilmesini engellemek suretiyle, eksik veya hatal\u0131 \u00f6l\u00e7\u00fcm yap\u0131lmas\u0131 veya hi\u00e7 \u00f6l\u00e7\u00fclmeden veya yasal \u015fekilde tesis edilmi\u015f saya\u00e7tan ge\u00e7irilmeden mevzuata ayk\u0131r\u0131 bir \u015fekilde elektrik enerjisi t\u00fcketmesi,<\/p>\n<p>b) Da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015finin ilgili mevzuata uygun olarak kesti\u011fi elektrik enerjisini, y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeden da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015finin izni d\u0131\u015f\u0131nda a\u00e7mas\u0131,<\/p>\n<p>ka\u00e7ak elektrik enerjisi t\u00fcketimi olarak kabul edilir.<\/p>\n<p>(Ek f\u0131kra: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/3.mad) Yap\u0131lan kontrollerde, ka\u00e7ak elektrik enerjisi t\u00fcketildi\u011fine dair bir \u015f\u00fcpheye sebep olacak bir bulguya rastlanmas\u0131 halinde, 15 inci madde uyar\u0131nca belirlenen y\u00f6ntemler \u00e7er\u00e7evesinde ka\u00e7ak tespit s\u00fcreci ba\u015flat\u0131l\u0131r. Ka\u00e7ak i\u015fleminin ba\u015flat\u0131lmas\u0131 i\u00e7in bu s\u00fcrecin sonunda ka\u00e7ak elektrik enerjisi kullan\u0131m\u0131n\u0131n tespiti gereklidir.<\/p>\n<p>Ka\u00e7ak elektrik enerjisi t\u00fcketiminin tespit edilmesinde, ilgili t\u00fczel ki\u015finin tespitini do\u011fru bulgu ve belgelere dayand\u0131rmas\u0131 ve t\u00fcketici haklar\u0131n\u0131n ihlal edilmemesi esast\u0131r.<\/p>\n<p>(De\u011fi\u015fik f\u0131kra: 08\/09\/2010 &#8211; 27696 S.R.G Y\u00f6n.\/4. md.) Da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015fi, ka\u00e7ak tespit s\u00fcreci sonucunda ka\u00e7ak elektrik enerjisi t\u00fcketimi tespit edilen ger\u00e7ek veya t\u00fczel ki\u015filerin elektrik enerjisini keserek Cumhuriyet Savc\u0131l\u0131\u011f\u0131na su\u00e7 duyurusunda bulunur.<\/p>\n<p>Ka\u00e7ak elektrik enerjisi t\u00fcketim bedeli, yap\u0131lan tespit \u00e7er\u00e7evesinde, \u00f6l\u00e7\u00fcm ve kontrol sonu\u00e7lar\u0131na g\u00f6re d\u00fczenlenen belgelere dayan\u0131larak hesaplanmak suretiyle, kullan\u0131m s\u00fcresi ve bu s\u00fcre i\u00e7erisinde t\u00fcketilen elektrik enerjisi miktar\u0131 dikkate al\u0131narak ilgili t\u00fczel ki\u015fi taraf\u0131ndan ger\u00e7ek veya t\u00fczel ki\u015fiye 15 inci madde uyar\u0131nca belirlenen y\u00f6ntemler \u00e7er\u00e7evesinde tahakkuk ettirilir.<\/p>\n<p>Usuls\u00fcz elektrik enerjisi t\u00fcketimi &#8211; M\u00fc\u015fterinin;<\/p>\n<p>Madde 14<\/p>\n<p>a) \u00d6l\u00e7me noktas\u0131ndan sonraki kendi elektrik tesisat\u0131ndan \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara elektrik enerjisi vermesi,<\/p>\n<p>b) Kendi ad\u0131na perakende sat\u0131\u015f s\u00f6zle\u015fmesi olmadan daha \u00f6nceki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen \u00f6deme bildirimlerini \u00f6demek suretiyle elektrik enerjisi t\u00fcketmesi,<\/p>\n<p>c) Saya\u00e7 ve \u00f6l\u00e7\u00fc devreleri m\u00fch\u00fcrs\u00fcz oldu\u011fu halde ilgili t\u00fczel ki\u015filere haber vermeden elektrik enerjisi t\u00fcketmesi,<\/p>\n<p>d) (De\u011fi\u015fik bend: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/4.mad) Da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015fi taraf\u0131ndan 7 nci madde \u00e7er\u00e7evesinde yap\u0131lmas\u0131 gereken ba\u011flant\u0131 i\u015fleminin tamamlanmas\u0131n\u0131 beklemeksizin, t\u00fcketiminin do\u011fru tespit edilmesini engellemeyecek \u015fekilde ba\u011flant\u0131 yapmas\u0131\/yapt\u0131rmas\u0131,<\/p>\n<p>e) \u0130lgili t\u00fczel ki\u015filere yap\u0131lm\u0131\u015f ba\u015fvuru olmaks\u0131z\u0131n, bulundu\u011fu abone grubunun kapsam\u0131 d\u0131\u015f\u0131nda elektrik enerjisi t\u00fcketmesi,<\/p>\n<p>f) G\u00fc\u00e7 trafosunu de\u011fi\u015ftirdi\u011fi halde ilgili t\u00fczel ki\u015filere durumu yaz\u0131l\u0131 olarak onbe\u015f g\u00fcn i\u00e7erisinde bildirmemesi,<\/p>\n<p>g) 9 uncu maddede belirtilen y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmemesi,<\/p>\n<p>h) (Ek bend: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/4.mad) Kesilen elektri\u011fi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirdikten sonra da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015finin izni d\u0131\u015f\u0131nda a\u00e7mak,\u00a0\u00a0\u00a0 hallerinde, usuls\u00fcz elektrik enerjisi t\u00fcketmi\u015f say\u0131l\u0131r. Ancak; (b), (c) ve (e) bentlerinde tan\u0131mlanan hallerde, usuls\u00fcz elektrik enerjisi t\u00fcketimi tespitinden \u00f6nce ilgili t\u00fczel ki\u015filere ba\u015fvuruda bulunulmu\u015f olmas\u0131 ve bunun belgelenmesi durumunda, usuls\u00fcz elektrik enerjisi t\u00fcketimine ili\u015fkin h\u00fck\u00fcmler uygulanmaz.<\/p>\n<p>(M\u00fclga ikinci f\u0131kra: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/4.mad)<\/p>\n<p>(Ek f\u0131kra: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/4.mad) Birinci f\u0131kran\u0131n (c) bendi \u00e7er\u00e7evesinde yap\u0131lan tespitte, sayaca ve \u00f6l\u00e7\u00fc sistemine m\u00fcdahale edilerek t\u00fcketimin do\u011fru tespit edilmesine engel olundu\u011fu y\u00f6n\u00fcnde bir \u015f\u00fcphenin bulunmas\u0131 durumunda saya\u00e7 s\u00f6k\u00fclerek yerine uygun bir saya\u00e7 tak\u0131lmak suretiyle incelemeye al\u0131n\u0131r. \u0130nceleme sonucunda sayaca veya \u00f6l\u00e7\u00fc sistemine m\u00fcdahale edilerek, t\u00fcketimin do\u011fru tespit edilmesinin engellenmesi suretiyle, elektrik enerjisinin eksik veya hatal\u0131 \u00f6l\u00e7\u00fclerek veya hi\u00e7 \u00f6l\u00e7\u00fclmeden t\u00fcketildi\u011finin tespiti halinde, 13 \u00fcnc\u00fc madde h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n<p>(Ek f\u0131kra: 30\/12\/2005-26039 S.R.G. Y\u00f6n\/4.mad) Usuls\u00fcz elektrik enerjisi t\u00fcketti\u011fi tespit edilen m\u00fc\u015fterinin elektrik enerjisi, 15 inci madde uyar\u0131nca belirlenen ve Kurul taraf\u0131ndan onaylanan y\u00f6ntemler \u00e7er\u00e7evesindeki y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi halinde, da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015fi taraf\u0131ndan kesilir.<\/p>\n<p>Ka\u00e7ak ve usuls\u00fcz elektrik enerjisi t\u00fcketimine y\u00f6nelik ortak h\u00fck\u00fcmler &#8211; Ka\u00e7ak ve usuls\u00fcz elektrik enerjisi kullan\u0131m\u0131na ili\u015fkin olarak;<\/p>\n<p>Madde 15<\/p>\n<p>a) Tespit,<\/p>\n<p>b) S\u00fcre,<\/p>\n<p>c) T\u00fcketim miktar\u0131 hesaplama,<\/p>\n<p>d) Tahakkuk,<\/p>\n<p>e) \u00d6deme,<\/p>\n<p>y\u00f6ntemleri ile di\u011fer usul ve esaslar, da\u011f\u0131t\u0131m lisans\u0131 sahibi t\u00fczel ki\u015filer taraf\u0131ndan belirlenerek Kuruma sunulur ve Kurul onay\u0131 ile uygulamaya konulur. Bu y\u00f6ntemlerde Kurul onay\u0131 olmaks\u0131z\u0131n de\u011fi\u015fiklik yap\u0131lamaz<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SAHTE OLDU\u011eU \u0130DD\u0130A ED\u0130LEN VARAKANIN ASLI EMANETE ALINMASI GEREK\u0130R<\/strong><\/span><\/p>\n<p>Belgede sahtecilik su\u00e7unun irtikap edildi\u011fini haber alan soru\u015fturma makamlar\u0131n\u0131n\u00a0 yapmalar\u0131 gereken i\u015flemler a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n<p>1-)Belgede sahtecilik ister resmi ister hususi belgede sahtecilik olsun irtikap edildi\u011fi anla\u015f\u0131lmas\u0131 halinde, evveliyatla sahte oldu\u011fu iddiaedilen belgenin adliyenin emanet dairesine al\u0131nmas\u0131 gerekir.Sahte belge su\u00e7 unsurudur. Sahte belge ele ge\u00e7mezse su\u00e7un faillerini tecziye etmek m\u00fcmk\u00fcn de\u011fildir.Sahte bono, \u00e7ek, araba ruhsat\u0131, police,\u00a0 kira s\u00f6zle\u015fmesi gibi belgeleri adli emanete al\u0131nd\u0131ktan sonra, fotokopisinin dosyaya konmas\u0131 gerekir.<\/p>\n<p>2-)Sahte oldu\u011fu iddia edilen n\u00fcfus c\u00fczdan\u0131, ehliyet. bono poli\u00e7e, kredi s\u00f6zle\u015fmesi gibi belgelerin asl\u0131 temin edilemeyebilir. E\u011fer sahte belgenin musaddak suretleri varsa onlar \u00fczerinden de inceleme yap\u0131labildi\u011finden musaddak sureti belgelerin\u00a0 adli emanete al\u0131nmas\u0131 gerekir.<\/p>\n<p>3-) \u00dczerinde eklemeler\u00a0 ve\u00a0 de\u011fi\u015fiklikler\u00a0 yap\u0131ld\u0131\u011f\u0131\u00a0 iddia edilen\u00a0 su\u00e7a konu re\u00e7ete asl\u0131n\u0131n\u00a0 denetim imkan\u0131 sa\u011flanmas\u0131 i\u00e7in\u00a0 dosya i\u00e7ine konulmas\u0131 ger\u00a0\u00a0\u00a0\u00a0\u00a0 ekir.( 22.03. 2005 tarihli ve 9890\/2617 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<p>4-)Sonradan de\u011fi\u015ftirilmesi \u00f6nlemek\u00a0 ve delil\u00a0 olma vasf\u0131n\u0131\u00a0 ve\u00a0 itimad\u0131n\u0131 sa\u011flamak i\u00e7in\u00a0 h\u00fckme dayanak yap\u0131lan\u00a0 soru\u015fturma\u00a0 evraklar\u0131n\u0131n musaddak suretleri getirtilmeden\u00a0 musaddak olmayan fotokopilerle yetinerek\u00a0 karar verilmesi\u00a0 hukuka ayk\u0131r\u0131d\u0131r.(6.CD 22.02.2005 tarihli ve 1349\/1717 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<p>5-)\u00c7ek, poli\u00e7e ve bono, kira akdi, gibi sahte varakalar\u0131n kullan\u0131lmas\u0131 halinde, savc\u0131n\u0131n derhan mezkur varakan\u0131n ematene al\u0131nmas\u0131 i\u00e7in iglili mercie\u00a0 m\u00fczekkere yazmas\u0131 gerekir.\u015eikayet yap\u0131ld\u0131\u011f\u0131n\u0131 \u00f6\u011frenen san\u0131k yak\u0131nlar\u0131 sahte varakay\u0131 nezdinde bulundu\u011fu icra dairesi veya banka gibi kurumlardan bir vesile ile\u00a0 geri al\u0131p tahkikat\u0131n akim kalmas\u0131na sebebiyet vermektedir.<\/p>\n<p>6-) Mesela sahte bir \u00e7ek veya bono icra takibine konu yap\u0131lmakkta, \u015fikayet yap\u0131l\u0131nca da san\u0131k veya vekili mezkur sahte varakay\u0131 hemen icra dairesinden al\u0131p tahkikat\u0131 akim hale getirebilmektedir.<\/p>\n<p>7-)Sahte bir \u00e7ek tahsil etmek amac\u0131yla bankaya ibraz edildi\u011finde ilgili banka g\u00f6revlisi yani mezkur sahte varaka kendisine ibraz edilen banka yetkilisi varakan\u0131n sahte oldu\u011funu anlay\u0131nca sahte varakay\u0131 kendisine ibraz eden ki\u015fiye vermeyip\u00a0 derhan bir tutanak tanzim edip fotokopisini\u00a0 evrak\u0131 kendisine ibraz eden ki\u015fiye vermelidir.<\/p>\n<p>8-)Sahte bir varaka mahkemeye delil olarak ibraz edilebilir. Mahkeme ba\u015fkan\u0131 veya hakim sahte varakan\u0131n kim taraf\u0131ndan ibraz edildi\u011fini hangi ama\u00e7la ibraz edildi\u011fini zapta ge\u00e7mesi gerekir.<\/p>\n<p>9-)\u0130mza, rakam ve yaz\u0131 \u00f6rnekleri al\u0131n\u0131rken hangi zeminde al\u0131nd\u0131\u011f\u0131 tespit edilmesi gerekir. Zemin d\u00fcz tahta m\u0131, s\u00fcmen mi, kitap m\u0131 veya dosya \u00fczeri\u00a0 mi oldu\u011fu imza yaz\u0131 ve rakam \u00f6rne\u011fi al\u0131n\u0131rken\u00a0 tespit edilmesi gerekir.<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SU\u00c7UNU \u0130KRAR EDEREK SU\u00c7UN ORTAYA \u00c7IKMASINA YARDIM ETMEK<\/strong><\/span><\/p>\n<p>1-) \u015e\u00fcpheli, aleyhine delil olmad\u0131\u011f\u0131 halde, su\u00e7unu ikrar ederek su\u00e7un ortaya\u00a0 \u00e7\u0131kmas\u0131na sebebiyet veren ki\u015fi hakk\u0131nda 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun 193\/2. maddesi gere\u011fince etkin pi\u015fmanl\u0131k h\u00fck\u00fcmleri tatbik edilmelidir.<\/p>\n<p>2-)Dosya kapsam\u0131na g\u00f6re; di\u011fer san\u0131k Bahattin Uslu&#8217;nun kulland\u0131\u011f\u0131 ara\u00e7ta yap\u0131lan aramada, su\u00e7a konu uyu\u015fturucu maddenin g\u00f6revlilerce ele ge\u00e7irilmesinden sonra ve hakk\u0131nda yeterli delil bulunmad\u0131\u011f\u0131 a\u015famada, s\u00f6z konusu maddenin kendisine ait oldu\u011funu s\u00f6yleyerek, su\u00e7unun ortaya \u00e7\u0131kmas\u0131na hizmet ve yard\u0131m eden san\u0131k hakk\u0131nda 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun 192\/3. maddesi uyar\u0131nca etkin pi\u015fmanl\u0131k h\u00fck\u00fcmlerinin uygulanmas\u0131 gerekir\u00a0 (10.CD 13\/12\/2010 tarihli ve\u00a0 Esas No : 2010\/5689\u00a0 Karar No : 2010\/26390 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SU\u00c7TA TEKERR\u00dcR VE \u0130NFAZ<\/strong><\/span><\/p>\n<p>1-)5237 say\u0131l\u0131 T\u00fcrk Ceza Kununu&#8217;nun\u00a0 58. maddesindeki d\u00fczenlemenin sonu\u00e7lar\u0131 infaz hukukunu ilgilendirse bile, an\u0131lan d\u00fczenlemenin infazla ilgili bir h\u00fck\u00fcm olmad\u0131\u011f\u0131, bu nedenle de infaz a\u015famas\u0131nda dikkate al\u0131nmas\u0131n\u0131n olanakl\u0131 de\u011fildir<\/p>\n<p>2-)5275 say\u0131l\u0131 Ceza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 hakk\u0131ndaki Yasan\u0131n 108\/2. maddesi uyar\u0131nca tekerr\u00fcr nedeniyle ko\u015fullu sal\u0131verme s\u00fcresine eklenecek miktar\u0131n, tekerr\u00fcre esas al\u0131nan cezan\u0131n en a\u011f\u0131r\u0131ndan fazla olamayaca\u011f\u0131n\u0131n belirtilmesi, Mahkemece m\u00fckerrirlik uygulamas\u0131na esas al\u0131nan Sar\u0131yer Asliye Ceza Mahkemesinin 2000\/1052-1422 say\u0131l\u0131 karar\u0131nda, san\u0131\u011f\u0131n birden fazla yak\u0131nana kar\u015f\u0131 i\u015flemi\u015f oldu\u011fu eylemler nedeniyle ayr\u0131, ayr\u0131 cezaland\u0131r\u0131lmas\u0131na karar verildi\u011fi, ayn\u0131 ilam i\u00e7erisindeki farkl\u0131 ki\u015filere kar\u015f\u0131 i\u015flenen eylemler nedeniyle h\u00fckmolunan cezalar\u0131n her birinin, birbirinden ba\u011f\u0131ms\u0131z ve ayr\u0131 bir h\u00fck\u00fcm oldu\u011fu, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kununu&#8217;nun\u00a0 58. maddesindeki d\u00fczenlemenin sonu\u00e7lar\u0131 infaz hukukunu ilgilendirse bile, an\u0131lan d\u00fczenlemenin infazla ilgili bir h\u00fck\u00fcm olmad\u0131\u011f\u0131, bu nedenle de infaz a\u015famas\u0131nda dikkate al\u0131nmas\u0131n\u0131n olanakl\u0131 bulunmamaktad\u0131r. (6.CD 25.01.2011 tarihli ve Esas No : 2010\/24987\u00a0 Karar No : 2011\/428 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SU\u00c7TA TEKERR\u00dcR VE \u015eARTLI TAHL\u0130YE<\/strong><\/span><\/p>\n<p>5275 say\u0131l\u0131 Ceza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 hakk\u0131ndaki Yasan\u0131n 1-)108\/2. maddesi uyar\u0131nca tekerr\u00fcr nedeniyle ko\u015fullu sal\u0131verme s\u00fcresine eklenecek miktar\u0131n, tekerr\u00fcre esas al\u0131nan cezan\u0131n en a\u011f\u0131r\u0131ndan fazla olamaz<\/p>\n<p>2-)5275 say\u0131l\u0131 Ceza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 hakk\u0131ndaki Yasan\u0131n 108\/2. maddesi uyar\u0131nca tekerr\u00fcr nedeniyle ko\u015fullu sal\u0131verme s\u00fcresine eklenecek miktar\u0131n, tekerr\u00fcre esas al\u0131nan cezan\u0131n en a\u011f\u0131r\u0131ndan fazla olamayaca\u011f\u0131n\u0131n belirtilmesi, Mahkemece m\u00fckerrirlik uygulamas\u0131na esas al\u0131nan Sar\u0131yer Asliye Ceza Mahkemesinin 2000\/1052-1422 say\u0131l\u0131 karar\u0131nda, san\u0131\u011f\u0131n birden fazla yak\u0131nana kar\u015f\u0131 i\u015flemi\u015f oldu\u011fu eylemler nedeniyle ayr\u0131, ayr\u0131 cezaland\u0131r\u0131lmas\u0131na karar verildi\u011fi, ayn\u0131 ilam i\u00e7erisindeki farkl\u0131 ki\u015filere kar\u015f\u0131 i\u015flenen eylemler nedeniyle h\u00fckmolunan cezalar\u0131n her birinin, birbirinden ba\u011f\u0131ms\u0131z ve ayr\u0131 bir h\u00fck\u00fcm oldu\u011fu, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kununu&#8217;nun\u00a0 58. maddesindeki d\u00fczenlemenin sonu\u00e7lar\u0131 infaz hukukunu ilgilendirse bile, an\u0131lan d\u00fczenlemenin infazla ilgili bir h\u00fck\u00fcm olmad\u0131\u011f\u0131, bu nedenle de infaz a\u015famas\u0131nda dikkate al\u0131nmas\u0131n\u0131n olanakl\u0131 bulunmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 kar\u015f\u0131s\u0131nda; tekerr\u00fcre esas al\u0131nan ilamdaki hangi h\u00fck\u00fcm f\u0131kras\u0131n\u0131n m\u00fckerrirlik uygulamas\u0131na esas al\u0131nd\u0131\u011f\u0131n\u0131n g\u00f6sterilmesi zorunlulu\u011funa uyulmamas\u0131, hukuka ayk\u0131r\u0131d\u0131r (6.CD 25.01.2011 tarihli ve Esas No : 2010\/24987\u00a0 Karar No : 2011\/428 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SERBESTL\u0130K KARARI KONUSUNDA DE\u011eERLEND\u0130RME YAPILMALIDIR<\/strong><\/span><\/p>\n<p>1-) 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun 191\/2. maddesine g\u00f6re, uyu\u015fturucu\u00a0 madde kullanmak su\u00e7undan, yarg\u0131lama yap\u0131l\u0131rken, uyu\u015fturucu madde kullanan \u015f\u00fcpheli hakk\u0131nda\u00a0 tedaviye\u00a0 veya denetimli serbestli karar\u0131r\u0131 verilip verilmeyece\u011fi de\u011ferlendirilir<\/p>\n<p>2-)19.12.2006 tarihli Resmi Gazetede yayInlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 5560 say\u0131l\u0131 yasa ile de\u011fi\u015ftirilen 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu&#8217;nun\u00a0 191\/2.maddesinin,&#8221;Bu su\u00e7tan dolay\u0131 a\u00e7\u0131lan davada mahkeme,birinci f\u0131kraya g\u00f6re h\u00fck\u00fcm vermeden \u00f6nce uyu\u015fturucu veya uyar\u0131c\u0131 madde kullanan ki\u015fi hakk\u0131nda ,tedaviye ve denetimli serbestlik tedbirine;kullanmamakla birlikte,kullanmak i\u00e7in uyu\u015fturucu veya uyar\u0131nca madde sat\u0131n alan,kabul eden veya bulunduran ki\u015fi hakk\u0131nda,denetimli serbestlik tedbirine karar verebilir.&#8221; h\u00fckm\u00fcn\u00fcn san\u0131\u011f\u0131n lehine olmas\u0131 kar\u015f\u0131s\u0131nda,san\u0131k hakk\u0131nda \u00f6ncelikle TCK &#8216;n\u0131n 191\/2.maddesinin uygulanmas\u0131 gerekip gerekmedi\u011fi tart\u0131\u015f\u0131lmadan TCK&#8217; n\u0131n 191\/1.f\u0131kras\u0131n\u0131n uygulanmas\u0131 hukuka ayk\u0131r\u0131d\u0131r ,( 10.CD 26.11.2007 Esas No:2007\/13191\u00a0 Karar No:2007\/13603 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SAHTE N\u00dcFUS C\u00dcZDANI \u0130LE B\u0130RDEN FAZLA BANKADAN KRED\u0130 ALINMASI<\/strong><\/span><\/p>\n<p>San\u0131\u011f\u0131n \u00fczerine kendi foto\u011fraf\u0131n\u0131 yap\u0131\u015ft\u0131rd\u0131\u011f\u0131, kat\u0131lana ait n\u00fcfus c\u00fczdan\u0131n ayn\u0131 su\u00e7 i\u015fleme karar\u0131 alt\u0131nda de\u011fi\u015fik zamanlarda farkl\u0131 bankalara kar\u015f\u0131 birden fazla otomobil kredisi m\u00fcracaat\u0131nda kullanmas\u0131n\u0131n zincirleme bi\u00e7imde resmi evrakta sahtecilik su\u00e7unu olu\u015fturdu\u011funun kabul\u00fc ile TCK nun 204\/1, 43. maddeleri uyar\u0131nca mahkumiyeti yerine eylemin tek kabul\u00fc ile yaz\u0131l\u0131 \u015fekilde eksik ceza tayini hukuka ayk\u0131r\u0131d\u0131r<\/p>\n<p>Yap\u0131lan duru\u015fmaya, toplan\u0131p kara yerinde g\u00f6sterilen delillere, mahkemenin soru\u015fturma neticelerine uygun \u015fekilde olu\u015fan inan\u00e7 ve takdirine, incelenen dosya i\u00e7eri\u011fine g\u00f6re san\u0131k m\u00fcdafiinin su\u00e7lar\u0131n unsurlar\u0131 itibariyle olu\u015fmad\u0131\u011f\u0131na, te\u015febb\u00fcs\u00fcn s\u00f6z konusu olmad\u0131\u011f\u0131na, etkin pi\u015fmanl\u0131k h\u00fck\u00fcmlerinin uygulanarak h\u00fckmolunan cezalar\u0131n paraya\u00a0 \u00e7evrilip ertelenmesi gerekti\u011fine ve su\u00e7un manevi unsuru itibariyle olu\u015fmad\u0131\u011f\u0131na ve kat\u0131lan vekilinin h\u00fckmolunan cezalar\u0131n alt s\u0131nardan uzakla\u015f\u0131larak verilmesi gerekti\u011fine ili\u015fen ve yerinde g\u00f6r\u00fclmeyen sair temyiz itirazlar\u0131n\u0131n reddine; ancak:<\/p>\n<p>1- 5237 Say\u0131l\u0131 T\u00fcrk Ceza Yasas\u0131n\u0131n 7\/2 maddesinde su\u00e7un i\u015flendi\u011fi zaman y\u00fcr\u00fcrl\u00fckte bulunan kanun ile sonradan y\u00fcr\u00fcrl\u00fc\u011fe giren kanunlar\u0131n h\u00fck\u00fcmleri farkl\u0131 ise fail lehine olan kanunun uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>San\u0131\u011f\u0131n, 09\/01\/2006 tarihinde Finans bank Antalya \u015eubesine kredi kart\u0131 almak i\u00e7in sahte Mustafa Bar\u0131\u015f Oru\u00e7 kimli\u011fi ile ba\u015fvurmas\u0131na ra\u011fmen kat\u0131lan\u0131n \u015fikayeti \u00fczerine Bankalar Birli\u011fi\u2019nce yaz\u0131lan yaz\u0131 nedeniyle kredi kart\u0131n\u0131n verilmemesi \u015feklinde olu\u015fan eylemi hakk\u0131nda mahkemece su\u00e7 tarihinden sonra 23\/02\/2006 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0 5464 Say\u0131l\u0131 Banka ve Kredi Kartlar\u0131 Yasas\u0131n\u0131n 37\/2 maddesi h\u00fck\u00fcmleri olaya uygulanarak cezaland\u0131r\u0131lmas\u0131na karar verilmi\u015f ise de; su\u00e7 tarihinde y\u00fcr\u00fcrl\u00fckte bulunan ve eylemine uyan 5237 Say\u0131l\u0131 Yasan\u0131n 158\/1-j ve 35. maddelerindeki d\u00fczenlemeler ile 5464 Say\u0131l\u0131 Yasan\u0131n 37\/2. maddesi olaya uygulan\u0131p ortaya \u00e7\u0131kan sonu\u00e7lar\u0131n denetime imkan verecek \u015fekilde g\u00f6sterilip birbiriyle kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 suretiyle lehe olan yasa belirlenip sonucuna g\u00f6re h\u00fck\u00fcm kurulmas\u0131 gerekti\u011finin g\u00f6zetilmemesi,<\/p>\n<p>2- Kat\u0131lan\u0131n ihbar\u0131 \u00fczerine kimli\u011fi belirlenen ve hakk\u0131ndaki Serik Sulh Ceza Mahkemesinin 19\/01\/2006 tarih ve 2006\/19 m\u00fcteferrik say\u0131l\u0131 karar\u0131 ile yakalama emri \u00e7\u0131kar\u0131lan ve kolluk g\u00fc\u00e7lerinin iste\u011fi \u00fczerine \u00e7a\u011fr\u0131ld\u0131\u011f\u0131 arkada\u015f\u0131na ait i\u015fyerinde yakalanmas\u0131 s\u0131ras\u0131nda d\u00fczenlenen 26\/01\/2006 tarihli yakalama tutana\u011f\u0131n\u0131 ger\u00e7ek ismi ile imzalayan san\u0131\u011f\u0131n unsurlar\u0131 itibariyle olu\u015fmayan iftira su\u00e7undan beraat\u0131 yerine yaz\u0131l\u0131 \u015fekilde mahkumiyetine karar verilmesi,<\/p>\n<p>3- San\u0131\u011f\u0131n \u00fczerine kendi foto\u011fraf\u0131n\u0131 yap\u0131\u015ft\u0131rd\u0131\u011f\u0131, kat\u0131lana ait n\u00fcfus c\u00fczdan\u0131n ayn\u0131 su\u00e7 i\u015fleme karar\u0131 alt\u0131nda de\u011fi\u015fik zamanlarda farkl\u0131 bankalara kar\u015f\u0131 birden fazla otomobil kredisi m\u00fcracaat\u0131nda kullanmas\u0131n\u0131n zincirleme bi\u00e7imde resmi evrakta sahtecilik su\u00e7unu olu\u015fturdu\u011funun kabul\u00fc ile TCK nun204\/1, 43. maddeleri uyar\u0131nca mahkumiyeti yerine eylemin tek kabul\u00fc ile yaz\u0131l\u0131 \u015fekilde eksik ceza tayini,<\/p>\n<p>4-\u00a0 Su\u00e7a kalk\u0131\u015fma halinde san\u0131k hakk\u0131nda h\u00fckmolunan cezadan TCK.nun 35\/2 maddesi uyar\u0131nca \u201cmeydana gelen zarar veya tehlikenin a\u011f\u0131rl\u0131\u011f\u0131na g\u00f6re\u201d indirim yap\u0131lacakt\u0131r. Ayr\u0131ca ayn\u0131 \u00f6l\u00e7\u00fct temel cezan\u0131n tayini ve belirlenmesini d\u00fczenleyen ayn\u0131 kanunun 61\/1-e maddesinde de kabul edilmi\u015ftir. E\u011fer su\u00e7 te\u015febb\u00fcs a\u015famas\u0131nda kalm\u0131\u015f ise; 61. maddenin 3. f\u0131rkas\u0131ndaki \u201cm\u00fckerrer de\u011ferlendirme yasa\u011f\u0131\u201d gere\u011fince meydana gelen zarar veya tehlikenin a\u011f\u0131rl\u0131\u011f\u0131 te\u015febb\u00fcs nedeniyle yap\u0131lacak indirimde g\u00f6z \u00f6n\u00fcnde bulundurulaca\u011f\u0131ndan, bu hususlar temel cezan\u0131n belirlenmesinde dikkate al\u0131nmayacakt\u0131r. Ancak bu gibi durumlarda 61. maddedeki di\u011fer \u00f6l\u00e7\u00fctler, \u00f6zellikle 1. f\u0131kran\u0131n (d) bendindeki \u00f6l\u00e7\u00fct olan\u00a0 \u201csu\u00e7un konusunun \u00f6nem ve de\u011feri\u201d g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle temel ceza alt s\u0131n\u0131rdan uzakla\u015f\u0131larak belirlenebilecektir.<\/p>\n<p>Buna g\u00f6re; sahte kimlik ve kimlik bilgilerini kullanarak Akbank\u2019a kar\u015f\u0131 i\u015flenen doland\u0131r\u0131c\u0131l\u0131k su\u00e7undan dolay\u0131 elde edilmek istenen haks\u0131z yarar\u0131n, Garanti Bankas\u0131\u2019na kar\u015f\u0131 elde edilmek istenen haks\u0131z yarardan daha fazla oldu\u011fu; bu nedenle, san\u0131k hakk\u0131nda yukar\u0131daki a\u00e7\u0131klamalar uyar\u0131nca Akbank\u2019a kar\u015f\u0131 i\u015flenen su\u00e7ta temel cezan\u0131n alt s\u0131n\u0131rdan uzakla\u015f\u0131larak belirlenmesi ve fiilin do\u011furdu\u011fu zarar ve su\u00e7ta ula\u015f\u0131lan a\u015famaya g\u00f6re tehlike\u00a0 ihtimalinin a\u011f\u0131rl\u0131\u011f\u0131 dikkate al\u0131narak su\u00e7a kalk\u0131\u015fmadan dolay\u0131 daha az oranda indirim yap\u0131lmas\u0131 gerekti\u011fi g\u00f6zetilmeyerek yaz\u0131l\u0131 \u015fekilde indirim yap\u0131lmas\u0131,<\/p>\n<p>5- 5237 Say\u0131l\u0131 Yasa\u2019da 765 Say\u0131l\u0131 Yasa\u2019dan farkl\u0131 olarak \u201cg\u00fcn para cezas\u0131 sistemi\u201d kabul edildi\u011fi i\u00e7in, bu sistemde nispi para cezas\u0131na yer verilmemi\u015ftir. Keza ilgili maddelerin gerek\u00e7e b\u00f6l\u00fcmlerinde de 5237 Say\u0131l\u0131 TCK.nu sisteminde nispi para cezas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmedi\u011fi a\u00e7\u0131k\u00e7a belirtilmektedir.<\/p>\n<p>Ancak 5237 Say\u0131l\u0131 Yasan\u0131n 01 Haziran 2005 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra 29\/06\/2005 g\u00fcn ve 5377 Say\u0131l\u0131 Yasan\u0131n 19. maddesi ile de\u011fi\u015fik TCK.n\u0131n 158\/1 f\u0131kras\u0131nda eklenen \u201c\u2026\u2026. Ancak, (e), (f) ve (j) bentlerinde say\u0131lan hallerde hapis cezas\u0131n\u0131n alt s\u0131n\u0131r\u0131 \u00fc\u00e7 y\u0131ldan, adli para cezas\u0131 n\u0131n miktar\u0131 su\u00e7tan elde edilen menfaatin iki kat\u0131ndan az olamaz.\u201d C\u00fcmlesi ile 19\/10\/2005 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5411 Say\u0131l\u0131 Bankac\u0131l\u0131k Kanununun 160. maddesinin 2. f\u0131kras\u0131nda \u201csu\u00e7un, zimmetin a\u00e7\u0131\u011fa \u00e7\u0131kmas\u0131n\u0131 sa\u011flamaya y\u00f6nelik hileli davran\u0131\u015flarla i\u015flenmesi halinde faile on iki y\u0131ldan az olamamak \u00fczere hapis ve yirmibin g\u00fcne kadar adli para cezas\u0131\u00a0 verilir; ancak, adli para cezas\u0131n\u0131n miktar\u0131 bankan\u0131n u\u011frad\u0131\u011f\u0131 zarar\u0131n \u00fc\u00e7 kat\u0131ndan az olmaz.\u201d \u015eeklindeki d\u00fczenlemelerde g\u00f6stermektedir ki, yeni ceza sisteminde baz\u0131 su\u00e7 t\u00fcrleri i\u00e7in istisnai para cezas\u0131 hesab\u0131 benimsenmi\u015ftir.<\/p>\n<p>5377 Say\u0131l\u0131 Yasan\u0131n 19. madde ile getirilen yeni de\u011fi\u015fikli\u011fe ili\u015fkin gerek\u00e7esinde de belirtildi\u011fi \u00fczere 158. maddenin 1. f\u0131kras\u0131na eklenen son c\u00fcmledeki \u201c\u2026 adli para cezas\u0131n\u0131n miktar\u0131 su\u00e7tan elde edilen menfaatin iki kat\u0131ndan az olamaz\u201d h\u00fckm\u00fcn\u00fcn uygulanabilmesi i\u00e7in \u00f6ncelikle su\u00e7tan elde edilen haks\u0131z menfaat miktar\u0131n\u0131n belli olmas\u0131 gerekmektedir.<\/p>\n<p>5237 Say\u0131l\u0131 TCK.nun 52. maddesinin 1. f\u0131kras\u0131 \u201cAdli para cezas\u0131, be\u015f g\u00fcnden az ve kanunda aksine h\u00fck\u00fcm bulunmayan hallerde yedi y\u00fcz otuz g\u00fcnden fazla olmamak \u00fczere belirlenen tam g\u00fcn say\u0131s\u0131n\u0131n, bir g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 olarak takdir edilen miktar ile \u00e7arp\u0131lmas\u0131 suretiyle hesaplanan mebla\u011f\u0131n h\u00fck\u00fcml\u00fc taraf\u0131ndan Devlet Hazinesine \u00f6denmesinden ibarettir\u201d \u015feklinde adli para cezas\u0131n\u0131n tan\u0131m\u0131 yap\u0131ld\u0131ktan sonra ayn\u0131 maddenin 3. f\u0131kras\u0131nda \u201cKararda, adli para cezas\u0131n\u0131n belirlenmesinde esas al\u0131nan tam g\u00fcn say\u0131s\u0131 ile bir g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 olarak takdir edilen miktar ayr\u0131 ayr\u0131 g\u00f6sterilir\u201d d\u00fczenlemesi yer almaktad\u0131r. Ve ayn\u0131 kanunun 61. maddesinin 8. f\u0131rkas\u0131nda ise, \u201cAdli para cezas\u0131 hesaplan\u0131rken, bu madde h\u00fckm\u00fcne g\u00f6re cezan\u0131n belirlenmesi ve bireyselle\u015ftirilmesine y\u00f6nelik art\u0131rma ve indirimler, g\u00fcn \u00fczerinden yap\u0131l\u0131r. Adli para cezas\u0131, belirlenen sonu\u00e7 g\u00fcn ile ki\u015finin bir g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 \u00f6deyebilece\u011fi miktar\u0131n \u00e7arp\u0131lmas\u0131 suretiyle bulunur\u201d h\u00fck\u00fcmleri ile yasa koyucu adli para cezas\u0131n\u0131n mutlaka g\u00fcn \u00fczerinden tayin edilmesi gerekti\u011fini belirtmektedir.<\/p>\n<p>Bu a\u00e7\u0131klamalardan sonra 5237 Say\u0131l\u0131 TCK.nun 158. maddesinin 1. f\u0131kras\u0131n\u0131n\u00a0 (e), (f) ve (j) bentlerinde say\u0131lan hallerde adli para cezas\u0131n\u0131n tayininde \u00f6ncelikle su\u00e7tan elde edilen haks\u0131z menfaat miktar\u0131n\u0131n belli olup olmad\u0131\u011f\u0131na bak\u0131lacakt\u0131r. E\u011fer somut olayda su\u00e7tan elde edilen haks\u0131z menfaat miktar\u0131 belli de\u011filse, TCK.nun 61. maddesi h\u00fckm\u00fc g\u00f6z \u00f6n\u00fcnde bulundurularak, 5 ila 5.000 tam g\u00fcn aras\u0131nda, takdir edilen g\u00fcn say\u0131s\u0131 \u00fczerinden artt\u0131rma ve eksiltmeler yap\u0131ld\u0131ktan sonra ortaya \u00e7\u0131kacak sonu\u00e7 g\u00fcn say\u0131s\u0131 ile bir g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 ayn\u0131 kanunun 52. maddesi gere\u011fince 20-100 YTL aras\u0131nda takdir olunacak miktar\u0131n \u00e7arp\u0131lmas\u0131 neticesinde sonu\u00e7 adli para cezas\u0131 belirlenecektir. Ancak su\u00e7tan elde edilen haks\u0131z menfaat miktar\u0131 belli ise; o takdirde maddede \u00f6ng\u00f6r\u00fclen 5 ila 5.000 tam g\u00fcn aras\u0131nda belirlenecek g\u00fcn say\u0131s\u0131 \u00fczerinden varsa art\u0131r\u0131m ve indirim nedenleri uygulanarak tespit olunan sonu\u00e7 g\u00fcn ile bir g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 20-100 YTL aras\u0131nda takdir edilecek miktar \u00e7arp\u0131m\u0131 yap\u0131lacak ve bulunan miktar su\u00e7tan elde olunan haks\u0131z menfaatin iki kat\u0131ndan az ise adli para cezas\u0131 asgari bu miktara y\u00fckseltilerek, bu miktar \u00fczerinden varsa indirimler yap\u0131larak sonu\u00e7 adli para cezas\u0131n\u0131n belirlenmesi gerekti\u011fi g\u00f6zetilmeyerek yaz\u0131l\u0131 \u015fekilde eksik adli para cezas\u0131 tayini,<\/p>\n<p>6- Kabul ve uygulamaya g\u00f6re; belgelerde yap\u0131lan sahtecili\u011fin aldatma yetene\u011fi bulup bulunmad\u0131\u011f\u0131n\u0131n takdir ve tayini hakime ait olup, su\u00e7a konu n\u00fcfus c\u00fczdan\u0131 dosyaya getirtilip mahkeme heyeti taraf\u0131ndan incelenip \u00f6zellikleri zapta ge\u00e7irilmeden ve denetime olanak sa\u011flayacak \u015fekilde, dosya i\u00e7erisinde de bulundurulmadan bilirki\u015finin denetlenemeyen raporuna dayan\u0131larak yaz\u0131l\u0131 \u015fekilde karar verilmesi,<\/p>\n<p>Yasaya ayk\u0131r\u0131, san\u0131k m\u00fcdafii ile kat\u0131lan vekilinin temyiz itirazlar\u0131 bu itibarla yerinde g\u00f6r\u00fclm\u00fc\u015f oldu\u011fundan h\u00fckm\u00fcn bu sebepten dolay 5320 Say\u0131l\u0131 Yasan\u0131n 8\/1 maddesi gere\u011fince uygulanmas\u0131 gereken 1412 Say\u0131l\u0131 CMUK.nun 321. maddesi uyar\u0131nca istem gibi BOZULMASINA, (11.CD16\/10\/2007 tarihli ve Daire: Esas No:2007\/5158 Karar No:2007\/6701 k\u00fcnyeli i\u00e7tihad\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SOSYAL S\u0130GORTALAR KURUMUNU DOLANDIRMAK<\/strong><\/span><\/p>\n<p>1-)San\u0131\u011f\u0131n,\u00a0 Emekli Sand\u0131\u011f\u0131&#8217;ndan ayl\u0131k almaya hak kazand\u0131\u011f\u0131 halde, SSK&#8217;dan vefat eden babas\u0131n\u0131n ayl\u0131\u011f\u0131n\u0131\u00a0 almaya devam etmesi fiili, doland\u0131r\u0131c\u0131l\u0131k su\u00e7unu olu\u015fturur<\/p>\n<p>2-)506 say\u0131l\u0131 Kanun&#8217;un 68. maddesinin I-c paragraf\u0131n\u0131n a bendinde &#8220;&#8230; Sosyal Sigortaya Emekli Sand\u0131klar\u0131na tabi \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 gelir veya ayl\u0131k almayan&#8230;&#8221;, &#8220;Emekli Sand\u0131klar\u0131na tabi bir i\u015fte \u00e7al\u0131\u015fmayan, buralardan gelir veya ayl\u0131k almayan k\u0131z \u00e7ocuklar\u0131n&#8230;&#8221; ayl\u0131k ba\u011flanaca\u011f\u0131 belirlenmi\u015f olmakla; san\u0131\u011f\u0131n, kat\u0131lan kurumun 713465 nolu sigortal\u0131s\u0131 olan ve 26.12.1972 tarihinde vefat eden babas\u0131 Ahmet&#8217;ten 34143857 tahsis no&#8217;su ile ayl\u0131k almaktayken, dosyada bulunan Sigorta \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 05.08.2004 tarihli yaz\u0131s\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere &#8220;01.07.1986 tarihinden itibaren Emekli Sand\u0131\u011f\u0131na tabi \u00e7al\u0131\u015fmas\u0131 nedeniyle ayl\u0131\u011f\u0131 kesildikten&#8221; k\u0131sa bir s\u00fcre sonra, 21.09.1986 tarihli Beyan ve Taahh\u00fct Belgesini doldurup bunu kuruma ibraz ederek, 21.05.2004 havale tarihli \u015fikayet dilek\u00e7esinde ileri s\u00fcr\u00fcld\u00fc\u011f\u00fc \u00fczere; 01.10.1986-17.11.2003 tarihleri aras\u0131nda vefat eden babas\u0131ndan dolay\u0131 yeniden ayl\u0131k almaya ba\u015flay\u0131p devam etti\u011fi, Emekli Sand\u0131\u011f\u0131 Tahsisler Dairesi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n 20.10.2003 tarihli cevabi yaz\u0131s\u0131na g\u00f6re; kesintiye u\u011framakla beraber 01.11.1979 tarihinden 15.09.1992 tarihine kadar Emekli Sand\u0131\u011f\u0131na tabi hizmette bulundu\u011fu, 15.09.1992 tarihinden ge\u00e7erli olmak \u00fczere 106389 tahsis no&#8217;su ile an\u0131lan kurumdan emekli ayl\u0131\u011f\u0131na hak kazand\u0131\u011f\u0131 halde kat\u0131lan kurumdan da ayl\u0131k almaya devam etti\u011fi dosya i\u00e7eri\u011finden anla\u015f\u0131lmakla; san\u0131\u011fa y\u00fcklenen su\u00e7un unsurlar\u0131 itibariyle olu\u015ftu\u011fu g\u00f6zetilmeden yaz\u0131l\u0131 \u015fekilde beraatine h\u00fckmolunmas\u0131<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SAHTE PARALAR MERKEZ BANKASINA G\u00d6NDER\u0130LMEL\u0130D\u0130R<\/strong><\/span><\/p>\n<p>1-)Yarg\u0131lama sonunda, sahte paralar hakk\u0131nda, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunun 54. maddesi gere\u011fince sahte paralar\u0131n m\u00fcsadereine karar vermeden, sahte paralar\u0131 Merkez Bankas\u0131na g\u00f6nderilmesine karar vermek gerekir<\/p>\n<p>2-)Su\u00e7a konu sahte paralar\u0131n m\u00fcsaderesi ile 5320 say\u0131l\u0131 Yasan\u0131n 17. maddesi ile Sahte Banknotlar\u0131n \u0130ncelenmesi ve De\u011ferlendirilmesinde Uygulanacak Usul ve Esaslar Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re, T.C. Merkez Bankas\u0131na, m\u00fcsadere karar\u0131 verilerek g\u00f6nderilmesi gerekir.\u00a0 (8.CD\u00a0 17.4.2008 tarihli 2008\/1439 E, 2008\/4370K, Oybirli\u011fiyle)<\/p>\n<p>2-)Sahte paralar 5320 say\u0131l\u0131 Kanunu&#8217;nu n17. maddesiyle\u00a0 Sahte Banknotlar\u0131n\u00a0 \u0130ncelenmesi ve De\u011ferlendirilmesinda Uyulacak\u00a0 Usul ve Esaslar\u00a0 Hakk\u0131nda Y\u00f6netmelik H\u00fck\u00fcmlerine g\u00f6re\u00a0 m\u00fcsadere edilerek TC Merkez Bankas\u0131na g\u00f6nderilmesine karar verilmelidir( 19.11.2007 tarihli ve\u00a0 2006\/8687E ve 2007\/7919K say\u0131l\u0131 Karar\u0131) M\u00fcstenidat\u0131, Ankara 5. A\u011f\u0131r Ceza Mahkemesinin\u00a0 29.11.2005 tarihli ve 128 E ve 376K say\u0131l\u0131 Karar\u0131)<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SAVUNMADA BO\u015eLU\u011eA SEBEB\u0130YET VER\u0130LMES\u0130 YOLUYLA SAVUNMA HAKKININ KISITLANMASI<\/strong><\/span><\/p>\n<p>1-)Duru\u015fmaya gelmeyen san\u0131k vekilinin duru\u015fmada haz\u0131r bulunarak g\u00f6revini yapabilmesi bak\u0131m\u0131ndan duru\u015fma g\u00fcn\u00fcn\u00fcn tebli\u011f edilmesi, gelmedi\u011fi takdirde\u00a0 5271 say\u0131l\u0131 Ceza Muhakmesi Kanunu&#8217;nun 150\/3. maddesi uyar\u0131nca san\u0131\u011fa zorunlu bir m\u00fcdafii g\u00f6revlendirilmesi yoluna gidilmeyerek savunmalarda olu\u015fan bo\u015fluk ve k\u0131s\u0131tl\u0131l\u0131\u011fa gidilmesi savunma hakk\u0131n\u0131n k\u0131s\u0131tlanmas\u0131d\u0131r.<\/p>\n<p>2-)5271 say\u0131l\u0131 Ceza\u00a0 Muhakemesi Kanunu&#8217;nun 188\/1. maddesi uyar\u0131nca, duru\u015fmaya gelmeyen san\u0131k vekilinin duru\u015fmada haz\u0131r bulunarak g\u00f6revini yapabilmesi bak\u0131m\u0131ndan duru\u015fma g\u00fcn\u00fcn\u00fcn tebli\u011f edilmesi, gelmedi\u011fi takdirde\u00a0 5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu&#8217;nun 150\/3. maddesi uyar\u0131nca san\u0131\u011fa zorunlu bir m\u00fcdafii g\u00f6revlendirilmesi yoluna gidilerek\u00a0 savunmalarda olu\u015fan bo\u015fluk ve k\u0131s\u0131tl\u0131l\u0131\u011f\u0131n giderilmesi gerekti\u011fi d\u00fc\u015f\u00fcn\u00fclmeden alt s\u0131n\u0131r\u0131 be\u015f y\u0131l hapis cezas\u0131n\u0131 gerektiren su\u00e7tan yarg\u0131lanan ve ya\u015f\u0131 k\u00fc\u00e7\u00fck olan san\u0131\u011f\u0131n yoklu\u011funda ve son celse m\u00fcdafii haz\u0131r edilmeden karar verilmesi suretiyle 5271 Say\u0131l\u0131 Ceza Muhakmesi Kanunu&#8217;nun\u00a0 150\/2-3, 193 ve 196. maddelerine ayk\u0131r\u0131 davran\u0131lmas\u0131,<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>SULH HAK\u0130M\u0130N\u0130N \u0130DAR\u0130 PARA CEZALARINA \u0130L\u0130\u015eK\u0130N YETK\u0130S\u0130<\/strong><\/span><\/p>\n<p>1-)\u0130dari Para cezas\u0131na yap\u0131lan itirazlara sulh hakimi taraf\u0131ndan bak\u0131lmas\u0131, idari i\u015flem vasf\u0131n\u0131 de\u011fi\u015ftirmemektedir.Sulh hakiminin\u00a0 idari para cezalar\u0131 ile yetkisi sadece usul ve kanuna ayk\u0131r\u0131 g\u00f6rd\u00fc\u011f\u00fc idari i\u015flemi iptal etmekle s\u0131n\u0131rl\u0131d\u0131r. \u0130dari merci yerine ge\u00e7erek\u00a0 karar veremez<\/p>\n<p>2-)\u0130dari i\u015flemin denetim niteli\u011finde olan idari para cezas\u0131na itiraz\u0131n Sulh Ceza Hakimince incelenmesinde, adli yarg\u0131 mercilerinin yasayla g\u00f6revlendirilmesi, yap\u0131lan i\u015fleme adli bir i\u015flem niteli\u011fi vermemektedir. \u0130dari para cezalar\u0131n\u0131n denetlenmesinde Sulh Hakiminin denetimi yaln\u0131zca idari i\u015flemin yasaya uygun yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 ile s\u0131n\u0131rl\u0131 olup, yasaya ayk\u0131r\u0131l\u0131\u011f\u0131n saptanmas\u0131 halinde idari merciin yerine ge\u00e7erek idari para cezas\u0131n\u0131 belirleme yetkisinin bulunmad\u0131\u011f\u0131n\u0131n kabul edilmesinde zorunluluk vard\u0131r. Hal b\u00f6yle olunca, idari bir i\u015flemin denetlenmesinin de idari nitelikte olmas\u0131 kar\u015f\u0131s\u0131nda, bu t\u00fcr i\u015flemin adli yarg\u0131ya ili\u015fkin gerek ola\u011fan gerekse ola\u011fan\u00fcst\u00fc kanun yolu denetimine tabi tutulmas\u0131 da yasal olarak olanaks\u0131zd\u0131r<\/p>\n<hr \/>\n<p><span style=\"color: #ff0000;\"><strong>S\u0130TE Y\u00d6NET\u0130M\u0130N DAVA EHL\u0130YET\u0130<\/strong><\/span><\/p>\n<p>1-) Site olarak giderlerden kaynaklanan\u00a0 alacak\u00a0 taleplerine ili\u015flin davalarda, site toplu yap\u0131 y\u00f6neticili\u011finin\u00a0 pasif dava ehliyeti vard\u0131r.<\/p>\n<p>2-)634 say\u0131l\u0131\u00a0 Kat m\u00fclkiyeti Kanunu&#8217;nun\u00a0 35. maddesinde\u00a0 Y\u00f6neticili\u011fin\u00a0 g\u00f6revleri say\u0131l\u0131rken (i) bendinde &#8216;Kat m\u00fclkiyetine ili\u015fkin bor\u00e7 ve y\u00fck\u00fcmlerini yerine getirmeyen\u00a0 kat maliklerine dava a\u00e7\u0131lmas\u0131 ve icra takibi g\u00f6revi bulunmaktad\u0131r.<\/p>\n<p>3-) 634 say\u0131l\u0131\u00a0 Kanunu&#8217;nun da 14.11.2007\u00a0 tarih ve 5711 say\u0131l\u0131 Kanunla\u00a0 toplu yap\u0131lara ili\u015fkin bir k\u0131s\u0131m d\u00fczenlemeder\u00a0 yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>4-)Y\u00f6netim Plan\u0131n\u0131n\u00a0 toplu yap\u0131\u00a0 kapsam\u0131ndaki\u00a0 t\u00fcm ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm maliklerini\u00a0 site toplu yonetim\u00a0 kurulu ve y\u00f6neticileri\u00a0 ada temsilciler kurulu\u00a0 parsel ve blok\u00a0 yoneticilerini\u00a0 ba\u011flay\u0131c\u0131 nitelikte bir s\u00f6zle\u015fme oldu\u011fundan; davac\u0131n\u0131n\u00a0 takip etti\u011fi\u00a0 yonetim gideri y\u00f6n\u00fcnden, daval\u0131 site\u00a0 to\u011flu yap\u0131 yoneticilinin s\u00f6zle\u015fmeden kaynaklanan\u00a0 temsil g\u00f6revi kapsam\u0131nda\u00a0 pasif husumet ehliyetinin bulundu\u011funun kabul\u00fc zorunludur.Yarg\u0131tay&#8217;\u0131n m\u00fcstekar i\u00e7tihatlar\u0131 da bu y\u00f6ndedir.HGK .09.11.2000 g\u00fcn 2000\/13-1314,2000\/1606\u00a0 say\u0131l\u0131 i\u00e7tihad\u0131, 08.11. 2006 tarihli ve 2006\/12-682,2006\/682 say\u0131l\u0131 i\u00e7tihad\u0131 bu y\u00f6ndedir( Hukuk Genel Kurulunun 17.09.2009 tarihli ve 2008\/3-531, 2008\/53K say\u0131l\u0131 i\u00e7tihad\u0131, YKD A\u011fustos 2009)<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>MASAK &#8211; MAL\u0130 SU\u00c7LARI ARA\u015eTIRMA KURULU KOM- EGM SU\u00c7 GEL\u0130RLER\u0130N\u0130N AKLANMASININ \u00d6NLENMES\u0130 HAKKINDA KANUN TER\u00d6R\u00dcN F\u0130NANSMANI ULUSAL MEVZUAT &nbsp; Kanunlar 6415 say\u0131l\u0131 Ter\u00f6rizmin Finansman\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":131,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1,24],"tags":[],"class_list":["post-1893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ceza-hukuku","category-makaleler"],"_links":{"self":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts\/1893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/comments?post=1893"}],"version-history":[{"count":0,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/posts\/1893\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/media\/131"}],"wp:attachment":[{"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/media?parent=1893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/categories?post=1893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tuncayilcim.av.tr\/v5\/wp-json\/wp\/v2\/tags?post=1893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}