{"id":1962,"date":"2011-04-12T05:12:10","date_gmt":"2011-04-12T05:12:10","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=1962"},"modified":"2011-04-12T05:12:10","modified_gmt":"2011-04-12T05:12:10","slug":"anayasa-mahkemesi-karari-e-200919-506-ve-5510-sayili-kanunlar-hk","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/04\/anayasa-mahkemesi-karari-e-200919-506-ve-5510-sayili-kanunlar-hk\/","title":{"rendered":"Anayasa Mahkemesi Karar\u0131 E.2009\/19 (506 ve 5510 Say\u0131l\u0131 Kanunlar Hk.)"},"content":{"rendered":"

\"\"<\/a>506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin, 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n; 5510 say\u0131l\u0131<\/span><\/p>\n


\n<\/span><\/p>\n

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12 Nisan 2011 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131:<\/span>27903 <\/span><\/p>\n

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Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan:<\/span><\/p>\n

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Esas <\/span>Say\u0131s\u0131<\/span> <\/span>: 2009<\/span>\/19<\/span><\/strong><\/p>\n

Karar <\/span>Say\u0131s\u0131 : 2011<\/span>\/4<\/span><\/strong><\/p>\n

Karar <\/span>G\u00fcn\u00fc : 6<\/span>.1.2011<\/span><\/strong><\/p>\n

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\u0130T\u0130RAZ YOLUNA BA\u015eVURANLAR:<\/span><\/strong><\/p>\n

1-<\/span><\/strong> \u015eark\u0131\u015fla \u0130cra Hukuk Mahkemesi (E.2009\/19)<\/span><\/p>\n

2- <\/span><\/strong>Ak\u00e7aabat \u0130cra Hukuk Mahkemesi<\/span> <\/span>(<\/span>E.2009\/43)<\/span><\/p>\n

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\u0130T\u0130RAZLARIN <\/span>KONUSU : 1<\/span><\/strong>–<\/span><\/strong>17.7.1964 g\u00fcnl\u00fc, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin, 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n;<\/span><\/p>\n

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2-<\/span><\/strong> 31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n,<\/span><\/p>\n

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Anayasa\u2019n\u0131n 2. ve 10. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 sav\u0131yla iptali istemidir.<\/span><\/p>\n

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I- OLAY<\/span><\/strong><\/p>\n

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Davac\u0131 bor\u00e7lular taraf\u0131ndan ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131 \u00fczerindeki haczin \u015fik\u00e2yet yolu ile kald\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan davalarda itiraz konusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkemeler, iptali i\u00e7in ba\u015fvurmu\u015flard\u0131r.<\/span><\/p>\n

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II- \u0130T\u0130RAZLARIN GEREK\u00c7ES\u0130<\/span><\/strong><\/p>\n

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A- E. 2009\/19 say\u0131l\u0131 davada, ba\u015fvuru karar\u0131n\u0131n gerek\u00e7e b\u00f6l\u00fcm\u00fc \u015f\u00f6yledir:<\/span><\/strong><\/p>\n

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\u201c…Davac\u0131 Halk Bankas\u0131 vekili olarak davac\u0131 bor\u00e7lu aleyhine ilams\u0131z icra takibi ba\u015flatm\u0131\u015f olup \u00f6deme emri bor\u00e7luya 03.08.2008 g\u00fcn\u00fc tebli\u011f edilmi\u015f olup davac\u0131 – bor\u00e7lunun bu \u00f6deme emrine s\u00fcresi i\u00e7inde itiraz etmemesi nedeni ile takip kesinle\u015fmi\u015f olup, daval\u0131 – alacakl\u0131 vekilinin ba\u015fvurusu \u00fczerine bor\u00e7lunun Sosyal Sigortalar Kurumundan alm\u0131\u015f oldu\u011fu emekli ayl\u0131\u011f\u0131na haciz konularak 2008 y\u0131l\u0131 may\u0131s ay\u0131ndan itibaren bor\u00e7lu – davac\u0131n\u0131n maa\u015f\u0131ndan ayl\u0131k 138,00YTL lik kesinti yap\u0131lmaya ba\u015flanm\u0131\u015ft\u0131r. Davac\u0131-bor\u00e7lu bunun \u00fczerine mahkememize \u015fikayet yolu ile ba\u015fvurarak Sosyal Sigortalar Kurumundan alm\u0131\u015f oldu\u011fu emekli ayl\u0131\u011f\u0131na konulan haczin 506 s. Kanunun 121. maddesi gere\u011fince haczin kald\u0131r\u0131lmas\u0131n\u0131 talep etmi\u015ftir. An\u0131lan 506 Say\u0131l\u0131 Sosyal Sigortalar Yasas\u0131n\u0131n 121\/1 maddesi gere\u011fince ba\u011flanacak gelir veya ayl\u0131klar ve sa\u011flanacak yard\u0131mlar, nafaka bor\u00e7lar\u0131 ve bu Kanunun 80 inci maddesine g\u00f6re takip ve tahsili gereken alacaklar d\u0131\u015f\u0131nda, haciz veya ba\u015fkas\u0131na devir ve temlik edilemeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f, 5510 Say\u0131l\u0131 Yasan\u0131n 93. maddesinde bu kez t\u00fcm sosyal g\u00fcvenlik mensubu \u00fcyeleri kapsama dahil edilerek, bu Kanun gere\u011fince sigortal\u0131lar ve hak sahiplerinin gelir, ayl\u0131k ve \u00f6denekleri, sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 sonucu Kurum nezdinde do\u011fan alacaklar\u0131, devir ve temlik edilemez. Gelir, ayl\u0131k ve \u00f6denekler; 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez. H\u00fckm\u00fc getirilmi\u015ftir.<\/span><\/p>\n

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506 Say\u0131l\u0131 Yasan\u0131n 80. maddesi<\/span> (De\u011fi\u015fik: 1\/12\/1993 – 3917\/1 md.)<\/span><\/p>\n

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\u0130\u015fveren, bir ay i\u00e7inde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131n primlerine esas tutulacak kazan\u00e7lar toplam\u0131 \u00fczerinden bu Kanun gere\u011fince hesaplanacak prim tutarlar\u0131n\u0131 \u00fccretlerinden kesmeye ve kendisine ait prim tutarlar\u0131n\u0131 da bu miktara ekleyerek en ge\u00e7 ertesi ay\u0131n sonuna kadar Kuruma \u00f6demeye mecburdur.<\/span><\/p>\n

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(Ek f\u0131kra: 9\/4\/2003-4842\/32 md.) Prim bor\u00e7lar\u0131n\u0131n, katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsubu suretiyle de \u00f6denmesi m\u00fcmk\u00fcnd\u00fcr. Bu takdirde katma de\u011fer vergisi iade hakk\u0131 sahibi; kendisinin, mal ya da hizmet sat\u0131n ald\u0131\u011f\u0131 veya i\u015ftirak ya da ortakl\u0131k ili\u015fkisi i\u00e7inde bulundu\u011fu i\u015fverenlerin prim bor\u00e7lar\u0131 i\u00e7in de mahsup talep edebilir. Kurumun ba\u011fl\u0131 oldu\u011fu Bakanl\u0131k, Maliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc ile bu uygulamadan faydalanacak i\u015fverenleri, i\u015ftigal konusu, i\u015fletme t\u00fcr\u00fc ve i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fc itibariyle belirlemeye ve lehine mahsup talebinde bulunulan i\u015fverenlerin prim borcu \u00f6deme s\u00fcresini otuz g\u00fcn\u00fc a\u015fmamak \u00fczere uzatmaya yetkilidir.<\/span><\/p>\n

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77 nci maddenin (a) f\u0131kras\u0131 gere\u011fince hak edilen ve fakat \u00f6denmemi\u015f olan \u00fccretler \u00fczerinden hesaplanacak primler hakk\u0131nda da yukar\u0131daki h\u00fck\u00fcm uygulan\u0131r.<\/span><\/p>\n

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Kuruma fiilen \u00f6denmeyen prim tutarlar\u0131 Gelir ve Kurumlar Vergisi uygulamas\u0131nda gider yaz\u0131lamaz.<\/span><\/p>\n

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(De\u011fi\u015fik be\u015finci f\u0131kra: 22\/2\/2006 – 5458\/6 md.) Kurumun, s\u00fcresi i\u00e7inde \u00f6denmeyen prim ve di\u011fer alacaklar\u0131n\u0131n tahsilinde, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahlil Usul\u00fc Hakk\u0131nda Kanunun 51 inci, 102 nci ve 106 nc\u0131 maddeleri hari\u00e7 di\u011fer maddeleri uygulan\u0131r. Kurum, 6183 say\u0131l\u0131 Kanunun uygulanmas\u0131nda Maliye Bakanl\u0131\u011f\u0131, di\u011fer kamu (\u015f.abac\u0131) kurum ve kurulu\u015flar\u0131 ve mercilere verilen yetkileri kullan\u0131r. \u015eu kadar ki; Kurumun prim ve di\u011fer alacaklar\u0131n\u0131n s\u00fcresi i\u00e7inde ve tam olarak \u00f6denmemesi halinde, \u00f6denmeyen k\u0131sm\u0131na, s\u00fcrenin bitti\u011fi tarihten itibaren ilk \u00fc\u00e7 ayl\u0131k s\u00fcrede her ay i\u00e7in % 3 oran\u0131nda gecikme cezas\u0131, ayr\u0131ca her<\/span> <\/span>ay i\u00e7in bulunan bu tutarlara \u00f6deme s\u00fcresinin bitti\u011fi tarihten ba\u015flamak \u00fczere bor\u00e7 \u00f6deninceye kadar, her ay i\u00e7in ayr\u0131 ayr\u0131 Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca a\u00e7\u0131klanacak bir \u00f6nceki aya ait YTL cinsinden iskontolu ihra\u00e7 edilen Devlet i\u00e7 bor\u00e7lanma senetlerinin ayl\u0131k ortalama faizi, bile\u015fik bazda uygulanarak gecikme zamm\u0131 hesaplan\u0131r. Ancak \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ay i\u00e7in gecikme zamm\u0131 g\u00fcnl\u00fck hesaplan\u0131r. Yap\u0131lacak takip sonunda tahsilinin imk\u00e2ns\u0131z veya tahsili i\u00e7in yap\u0131lacak giderlerin alacaktan fazla olaca\u011f\u0131 anla\u015f\u0131lan 20 YTL\u2019ye kadar (20 YTL dahil) Kurum alacaklar\u0131, tahsil zaman a\u015f\u0131m\u0131 s\u00fcresi beklenilmeksizin Kurum Y\u00f6netim Kurulunca terkin edilebilir. Kurum Y\u00f6netim Kurulu, bu miktar\u0131 on kat\u0131na kadar art\u0131rmaya, terkin yetkisinin tamam\u0131n\u0131 veya bir k\u0131sm\u0131n\u0131 yetki s\u0131n\u0131rlar\u0131n\u0131 da belirterek Kurum Ba\u015fkan\u0131na, Genel M\u00fcd\u00fcrlere ve Sigorta \u0130l\/Sigorta M\u00fcd\u00fcrlerine devretmeye yetkilidir. Bakanlar Kurulu ilk \u00fc\u00e7 ay i\u00e7in uygulanan gecikme cezas\u0131 oran\u0131n\u0131 iki kat\u0131na kadar art\u0131rmaya veya bu oran\u0131 % 1 oran\u0131na kadar indirmeye, yeniden kanun\u00ee oran\u0131na getirmeye ve uygulama tarihini belirlemeye yetkilidir.<\/span><\/p>\n

Yetkilerin kullan\u0131lmas\u0131na ili\u015fkin usul ve esaslar y\u00f6netmelikle tespit edilir.<\/span><\/p>\n

Kurum alacaklar\u0131n\u0131n tahsilinde 21.7.1953 tarih ve 6183 say\u0131l\u0131 Kanunun uygulanmas\u0131ndan do\u011facak uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcmlenmesinde, alacakl\u0131 Sigorta M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn bulundu\u011fu yer \u0130\u015f Mahkemesi yetkilidir.<\/span><\/p>\n

Yetkili i\u015f mahkemesine ba\u015fvurulmas\u0131 alacaklar\u0131n takip ve tahsilini durdurmaz.<\/span><\/p>\n

Dava ve icra takibi a\u00e7\u0131lm\u0131\u015f olsa bile, prim ve di\u011fer alacaklar\u0131n \u00f6denmemi\u015f k\u0131sm\u0131 i\u00e7in gecikme zamm\u0131 tahsil olunur.<\/span><\/p>\n

(De\u011fi\u015fik : 29\/9\/1999 – KHK – 578\/1 md.) Yang\u0131n, su bask\u0131n\u0131 ve deprem gibi tabii afete u\u011frayan ve bunu belgeleyen i\u015fverenler ile iste\u011fe ba\u011fl\u0131 sigorta ve topluluk sigortas\u0131na devam edenlerin hadisenin vukua geldi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde talepte bulunmalar\u0131 halinde mevcut prim bor\u00e7lar\u0131 ile afetin meydana geldi\u011fi tarihten itibaren tahakkuk edecek \u00fc\u00e7 ayl\u0131k prim bor\u00e7lar\u0131 hadisenin vuku buldu\u011fu tarihten itibaren bir y\u0131la kadar ertelenebilir.<\/span><\/p>\n

Prim borcunun ertelendi\u011fi s\u00fcre zaman a\u015f\u0131m\u0131ndan say\u0131lmaz ve ertelenen k\u0131sm\u0131na gecikme zamm\u0131 uygulanmaz.<\/span><\/p>\n

Sigorta primlerini hakl\u0131 sebepleri olmaks\u0131z\u0131n, birinci f\u0131krada belirtilen s\u00fcre i\u00e7erisinde tahakkuk ve tediye etmeyen kamu kurum ve kurulu\u015flar\u0131n tahakkuk ve tediye ile g\u00f6revli kamu g\u00f6revlileri mesul muhasip, sayman ile t\u00fczel ki\u015fili\u011fi haiz di\u011fer i\u015fverenlerin \u00fcst d\u00fczeydeki y\u00f6netici veya yetkilileri kuruma kar\u015f\u0131, i\u015fverenleri ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumludur.<\/span><\/p>\n

Bu Kanuna ek 24 \u00fcnc\u00fc maddesinde belirtilen Kurum ve Kurulu\u015flar taraf\u0131ndan s\u00fcresi i\u00e7inde kuruma \u00f6denmeyen sosyal yard\u0131m zamlar\u0131 i\u00e7in bu madde h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n

\u00d6denmeyen primler ve verilen cezalar i\u00e7in Kurumca d\u00fczenlenecek belgeler \u015feklindedir.<\/span><\/p>\n

5510 Say\u0131l\u0131 Yasan\u0131n<\/span> 88.<\/span> maddesi-<\/span> (De\u011fi\u015fik: 17\/4\/2008-5754\/52 md.)<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fveren, bir ay i\u00e7inde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131n primlerine esas tutulacak kazan\u00e7lar toplam\u0131 \u00fczerinden bu Kanun gere\u011fince hesaplanacak sigortal\u0131 hissesi prim tutarlar\u0131n\u0131 \u00fccretlerinden keserek ve kendisine ait prim tutarlar\u0131n\u0131 da bu tutara ekleyerek en ge\u00e7 Kurumca belirlenecek g\u00fcn\u00fcn sonuna kadar Kuruma \u00f6der.<\/span><\/p>\n

Hak edilen ancak, \u00f6denmemi\u015f olan \u00fccretler \u00fczerinden hesaplanacak primler hakk\u0131nda da birinci f\u0131kradaki h\u00fck\u00fcm uygulan\u0131r.<\/span><\/p>\n

60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (b), (c), (d) ve (g) bentleri gere\u011fi genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131lanlar i\u00e7in, her ay otuz tam g\u00fcn genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6denmesi zorunludur. \u015eu kadar ki, 60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda genel sa\u011fl\u0131k sigortal\u0131s\u0131 olanlar\u0131n ayn\u0131 ay i\u00e7inde zorunlu sigorta kapsam\u0131nda prim \u00f6deme g\u00fcn say\u0131s\u0131 bulunmas\u0131 halinde, ay\u0131n kalan g\u00fcnleri i\u00e7in iste\u011fe ba\u011fl\u0131 sigorta g\u00fcn say\u0131s\u0131 kadar genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6denir.<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 olmakla birlikte, 4857 say\u0131l\u0131 Kanunun 13 ve 14 \u00fcnc\u00fc maddelerine g\u00f6re k\u0131smi s\u00fcreli veya \u00e7a\u011fr\u0131 \u00fczerin\/3 \u00e7al\u0131\u015fanlar ile bu Kanuna g\u00f6re ev hizmetlerinde ay i\u00e7erisinde 30 g\u00fcnden az \u00e7al\u0131\u015fan sigortal\u0131lar i\u00e7in eksik g\u00fcnlerine ait genel sa\u011fl\u0131k sigortas\u0131 primlerinin 30 g\u00fcne tamamlanmas\u0131 zorunludur. Bu durumda olan sigortal\u0131lar\u0131n eksik g\u00fcnlerine ili\u015fkin genel sa\u011fl\u0131k sigortas\u0131<\/span> <\/span>primleri, 60<\/span> \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinin (1) numaral\u0131 alt bendi veya (g) bendi kapsam\u0131nda \u00f6denir. Kamu idaresine ait i\u015f yerlerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lar\u0131n i\u015f s\u00f6zle\u015fmesinin ask\u0131da kald\u0131\u011f\u0131 aylara ait genel sa\u011fl\u0131k sigortas\u0131 primi, 82 nci maddeye g\u00f6re belirlenen prime esas, g\u00fcnl\u00fck kazanc\u0131n alt s\u0131n\u0131r\u0131n\u0131n 30 g\u00fcnl\u00fck tutar\u0131 \u00fczerinden ilgili kamu idaresince \u00f6denir.<\/span><\/p>\n

60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131na girenler i\u00e7in prim \u00f6deme y\u00fck\u00fcml\u00fclerinin \u00f6deyecekleri genel sa\u011fl\u0131k sigortas\u0131 primi; primin tahakkuk ettirilece\u011fi ay itibar\u0131yla an\u0131lan bendin (1) ve (2) numaral\u0131 alt bentlerinde say\u0131lan toplam ki\u015fi say\u0131s\u0131n\u0131n \u00fc\u00e7e b\u00f6l\u00fcnmesi suretiyle bulunacak ki\u015fi say\u0131s\u0131na (3) il\u00e2 (10) numaral\u0131 alt bentlerde say\u0131lan ki\u015fi say\u0131s\u0131n\u0131n eklenmesi suretiyle bulunacak toplam ki\u015fi say\u0131s\u0131 esas al\u0131narak hesaplan\u0131r. Ancak, bu ki\u015filerden ayn\u0131 zamanda 60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131 d\u0131\u015f\u0131ndaki bentlerin kapsam\u0131na girerek genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131lanlar, bu f\u0131kraya g\u00f6re tespit edilecek ki\u015fi say\u0131s\u0131 hesab\u0131na dahil edilmez.<\/span><\/p>\n

87 nci maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinde belirtilen y\u00fck\u00fcml\u00fcler, her aya ait primlerini takip eden ayda Kurumca belirlenecek g\u00fcn\u00fcn sonuna kadar Kuruma \u00f6derler. Bu ki\u015filer primlerini en fazla 360 g\u00fcnle s\u0131n\u0131rl\u0131 olmak \u00fczere pe\u015fin olarak erken \u00f6deyebilir. Erken \u00f6deme halinde erken \u00f6denen her g\u00fcn i\u00e7in 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Us\u00fbl\u00fc Hakk\u0131nda Kanunun ek 1 inci maddesine g\u00f6re erken \u00f6deme indirimi h\u00fck\u00fcmleri uygulan\u0131r. Ancak yap\u0131lan erken \u00f6deme indirimi, prime esas kazan\u00e7tan indirilmez. Erken \u00f6demede sigortal\u0131l\u0131k s\u00fcresi, sigorta priminin ait oldu\u011fu her ay\u0131n ilk g\u00fcn\u00fcnden itibaren, prim \u00f6deme g\u00fcn say\u0131s\u0131na dahil edilir. Erken \u00f6deme yap\u0131lan ve prim \u00f6deme g\u00fcn say\u0131s\u0131na dahil edilmeyen s\u00fcrede iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131\u011f\u0131n sona ermesi halinde, sigortal\u0131l\u0131k s\u00fcresinden say\u0131lmayan g\u00fcnlere ait primler ilgililere iade edilir.<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinin (4) numaral\u0131 alt bendine tabi sigortal\u0131lar i\u00e7in, genel sa\u011fl\u0131k sigortas\u0131 primi ile k\u0131sa ve uzun vadeli sigorta kollar\u0131 primlerini ayr\u0131 ayr\u0131 veya birlikte tahsil edilecek \u015fekilde prim \u00f6deme tarihlerini veya d\u00f6nemlerini belirlemeye Kurum yetkilidir.<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlar\u0131n, her ay i\u00e7in otuz tam g\u00fcn prim \u00f6demesi zorunludur.<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen sigortal\u0131lar\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler, \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 sigortal\u0131lar\u0131n primlerine esas tutulacak kazan\u00e7lar toplam\u0131 \u00fczerinden bu Kanun gere\u011fince hesaplanacak prim tutarlar\u0131n\u0131 \u00fccretlerinden keserek ve kendisine ait prim tutarlar\u0131n\u0131 da bu tutara ekleyerek, en ge\u00e7 Kurumca belirlenecek g\u00fcn\u00fcn sonuna kadar Kuruma \u00f6derler.<\/span><\/p>\n

87 nci maddenin birinci f\u0131kras\u0131n\u0131n (c) ve (d) bentlerinde belirtilen y\u00fck\u00fcml\u00fcler, her aya ait primleri ilgili ay\u0131 takip eden ay\u0131n sonuna kadar Kuruma \u00f6derler.<\/span><\/p>\n

Kuruma fiilen \u00f6denmeyen prim tutarlar\u0131, gelir vergisi ve kurumlar vergisi uygulamas\u0131nda gider yaz\u0131lamaz.<\/span><\/p>\n

4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendinin (4) numaral\u0131 alt bendi kapsam\u0131nda sigortal\u0131 olarak tescil edilmi\u015f olanlar\u0131n prim bor\u00e7lar\u0131n\u0131, satt\u0131klar\u0131 tar\u0131msal \u00fcr\u00fcn bedellerinden bor\u00e7 tutar\u0131n\u0131 ge\u00e7memek \u015fart\u0131yla % 1 il\u00e2 % 5 oranlar\u0131 aras\u0131nda olmak \u00fczere kesinti yap\u0131lmak suretiyle tahsil etmeye Kurum yetkilidir.<\/span><\/p>\n

Prim bor\u00e7lar\u0131 katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsubu suretiyle de \u00f6denebilir. Bu takdirde katma de\u011fer vergisi iade hakk\u0131 sahibi kendisinin, mal veya hizmet sat\u0131n ald\u0131\u011f\u0131 veya i\u015ftirak veya ortakl\u0131k ili\u015fkisi i\u00e7inde bulundu\u011fu i\u015fverenlerin prim bor\u00e7lar\u0131 i\u00e7in de mahsup talep edebilir. Bu i\u015fverenlerin mahsup talebinde bulunduklar\u0131 ayda muaccel olan prim bor\u00e7lar\u0131n\u0131n birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen onbe\u015f g\u00fcn i\u00e7inde mahsup suretiyle \u00f6denmesi halinde, yasal s\u00fcresi i\u00e7inde \u00f6dendi\u011fi kabul edilir. Ancak prim bor\u00e7lar\u0131n\u0131n katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi talebinde bulunuldu\u011fu halde, s\u00fcresinde mahsup edilemeyen veya eksik mahsup edilen prim bor\u00e7lar\u0131 i\u00e7in birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen g\u00fcnden ba\u015flanarak gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r. Kurum, Maliye Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc ile bu uygulamadan faydalanacak i\u015fverenleri; i\u015ftigal konusu, i\u015fletme t\u00fcr\u00fc ve i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fc itibar\u0131yla belirlemeye ve lehine mahsup talebinde bulunulan i\u015fverenlerin prim borcu \u00f6deme s\u00fcresini otuz g\u00fcn\u00fc a\u015fmamak \u00fczere uzatmaya yetkilidir.<\/span><\/p>\n

Kurum, prim ve her t\u00fcrl\u00fc alacaklar\u0131n\u0131, i\u015fverenlere olan bor\u00e7lar\u0131ndan mahsup etmek suretiyle tahsil etmeye yetkilidir.<\/span><\/p>\n

Primlerin \u00f6zel \u00f6deme \u015fekilleri kullan\u0131lmak suretiyle \u00f6denmesi zorunlulu\u011fu getirmeye ve primlerin yat\u0131r\u0131laca\u011f\u0131 tahsil\u00e2t kurulu\u015flar\u0131n\u0131 belirlemeye Kurum yetkilidir.<\/span><\/p>\n

Kurumun s\u00fcresi i\u00e7inde \u00f6denmeyen prim ve di\u011fer alacaklar\u0131n\u0131n tahsilinde 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Us\u00fbl\u00fc Hakk\u0131nda Kanunun 51 inci, 102 nci ve 106 nc\u0131 maddeleri hari\u00e7, di\u011fer maddeleri uygulan\u0131r. Kurum, 6183 say\u0131l\u0131 Kanunun uygulanmas\u0131nda Maliye Bakanl\u0131\u011f\u0131 ile di\u011fer kamu kurum ve kurulu\u015flar\u0131 ve mercilere verilen yetkileri kullan\u0131r.<\/span><\/p>\n

Kurum, 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen alacaklar\u0131 hari\u00e7 olmak \u00fczere her t\u00fcrl\u00fc alaca\u011f\u0131n teminat\u0131n\u0131 te\u015fkil etmek \u00fczere Yeni T\u00fcrk Liras\u0131 ve\/veya yabanc\u0131 para birimi \u00fczerinden ticari i\u015fletme, ta\u015f\u0131n\u0131r ve\/veya ta\u015f\u0131nmaz rehni dahil olmak \u00fczere her t\u00fcrl\u00fc teminat almaya yetkilidir.<\/span><\/p>\n

Kurumun 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen prim ve di\u011fer alacaklar\u0131 amme alaca\u011f\u0131 niteli\u011finde olup, imtiyazl\u0131 alacakt\u0131r. Kurumun taraf oldu\u011fu her t\u00fcrl\u00fc dava ve icra takiplerinin k\u0131smen veya tamamen aleyhe neticelenmesi halinde 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanununda yaz\u0131l\u0131 tazminat ve cezalar Kurum hakk\u0131nda uygulanmaz.<\/span><\/p>\n

Kurumun prim ve di\u011fer alacaklar\u0131n\u0131n tahsilinde, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Us\u00fbl\u00fc Hakk\u0131nda Kanunun uygulamas\u0131ndan do\u011facak uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcmlenmesinde Kurumun alacakl\u0131 biriminin bulundu\u011fu yer i\u015f mahkemesi yetkilidir. Yetkili i\u015f mahkemesine ba\u015fvurulmas\u0131 alacaklar\u0131n takip ve tahsilini durdurmaz.<\/span><\/p>\n

Kurumun sigorta primleri ve di\u011fer alacaklar\u0131 hakl\u0131 bir sebep olmaks\u0131z\u0131n bu Kanunda belirtilen s\u00fcrelerde \u00f6denmez ise kamu idarelerinin tahakkuk ve tediye ile g\u00f6revli kamu g\u00f6revlileri, t\u00fczel ki\u015fili\u011fi haiz di\u011fer i\u015fverenlerin \u015firket y\u00f6netim kurulu \u00fcyeleri de dahil olmak \u00fczere \u00fcst d\u00fczeydeki y\u00f6netici veya yetkilileri ile kanuni temsilcileri Kuruma kar\u015f\u0131 i\u015fverenleri ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumludur.<\/span><\/p>\n

Kurum, kamu idarelerinde i\u015fyerinin \u00f6zelli\u011fi nedeniyle primlerin farkl\u0131 zamanlarda \u00f6deme s\u00fcresini belirlemeye yetkilidir. Prim alacaklar\u0131n\u0131n tahsili i\u00e7in muacceliyet tarihinden itibaren en ge\u00e7 bir y\u0131l i\u00e7inde icra yoluna ba\u015fvurmayan Kurum yetkili personeli hakk\u0131nda genel h\u00fck\u00fcmlere g\u00f6re kovu\u015fturma yap\u0131l\u0131r.<\/span><\/p>\n

Bu maddenin uygulanmas\u0131na ili\u015fkin us\u00fbl ve esaslar Kurum taraf\u0131ndan \u00e7\u0131kar\u0131lacak y\u00f6netmelikle d\u00fczenlenir\u201d \u015feklindedir<\/span><\/p>\n

Anayasa\u2019n\u0131n 10. maddesinde \u201cHerkes, dil, \u0131rk, renk, cinsiyet, siyasi d\u00fc\u015f\u00fcnce, felsefi inan\u00e7, din, mezhep ve benzeri sebeplerle ay\u0131r\u0131m g\u00f6zetilmeksizin kanun \u00f6n\u00fcnde e\u015fittir. Hi\u00e7bir ki\u015fiye, aileye, z\u00fcmreye veya s\u0131n\u0131fa imtiyaz tan\u0131namaz. Devlet organlar\u0131 ve idare makamlar\u0131 b\u00fct\u00fcn i\u015flemlerinde kanun \u00f6n\u00fcnde e\u015fitlik ilkesine uygun olarak hareket etmek zorundad\u0131rlar\u201d denilmektedir. Bu ilke, birbirleriyle ayn\u0131 durumda olanlara ayr\u0131 kurallar\u0131n uygulanmas\u0131n\u0131, ayr\u0131cal\u0131kl\u0131 ki\u015fi ve topluluklar\u0131n yarat\u0131lmas\u0131n\u0131 engellemektedir. Ayn\u0131 durumda olanlar i\u00e7in farkl\u0131 d\u00fczenleme, e\u015fitli\u011fe ayk\u0131r\u0131l\u0131k olu\u015fturur. Anayasa\u2019n\u0131n ama\u00e7lad\u0131\u011f\u0131 e\u015fitlik mutlak ve eylemli e\u015fitlik de\u011fil hukuksal e\u015fitliktir. Ayn\u0131 hukuksal durumlar ayn\u0131, ayr\u0131 hukuksal durumlar ayr\u0131 kurallara ba\u011fl\u0131 tutulursa Anayasa\u2019n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc e\u015fitlik ilkesi \u00e7i\u011fnenmi\u015f olmaz.<\/span><\/p>\n

\u0130cra Takiplerinde, alacakl\u0131 veya bor\u00e7lu ister ger\u00e7ek, ister t\u00fczel ki\u015fi veya kamu t\u00fczel ki\u015fisi ya da hazine olsun, netice itibariyle taraf s\u0131fat\u0131n\u0131 al\u0131r. Taraf olma itibariyle alacakl\u0131 ya da bor\u00e7lunun hukuki durumlar\u0131 ayn\u0131d\u0131r. \u0130tiraz konusu d\u00fczenleme ile, hukuki konumlar\u0131 ayn\u0131 oldu\u011fu halde, 506 Say\u0131l\u0131 Yasa ya da 5510 say\u0131l\u0131 Yasa kapsam\u0131ndaki bor\u00e7lular\u0131n emekli ayl\u0131klar\u0131na Sosyal G\u00fcvenlik Kurumu, s\u00fcresi i\u00e7inde \u00f6denmeyen prim ve di\u011fer alacaklar\u0131n\u0131n tahsilinde, 6183 Say\u0131l\u0131 Yasa H\u00fck\u00fcmlerinden faydalanarak herhangi bir yasal s\u0131n\u0131rlama olmaks\u0131z\u0131n bor\u00e7lunun emekli maa\u015f\u0131na haciz i\u015flemi yaparak kurum alaca\u011f\u0131n\u0131 tahsil edebildi\u011fi halde Sosyal G\u00fcvenlik Kurumu d\u0131\u015f\u0131ndaki di\u011fer ger\u00e7ek ve t\u00fczel ki\u015fi alacakl\u0131lar ise an\u0131lan yasa h\u00fck\u00fcmleri uyar\u0131nca emekli maa\u015f\u0131na haciz i\u015flemi yapamamakta ve bu \u015fekilde bor\u00e7lunun \u00fczerine kay\u0131tl\u0131 ba\u015fkaca menkul ya da gayr\u0131 menkul\u00fcnde bulunmamas\u0131 durumunda alacaklar\u0131n\u0131 tahsil edememektedirler . Bu \u015fekilde Sosyal Sigortalar Kurumu ile ayn\u0131 haciz dosyas\u0131nda alaca\u011f\u0131n\u0131 tahsil etmeye \u00e7al\u0131\u015fan di\u011fer kurulu\u015f ve ki\u015filer aras\u0131nda farkl\u0131 kurallar getirilerek bir taraf lehine ayr\u0131cal\u0131k tan\u0131nmaktad\u0131r. Bu durum da Anayasam\u0131z\u0131n 10. maddesinde belirlenen e\u015fitlik ilkesine ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir. Ayr\u0131ca bu durum Anayasam\u0131z\u0131n Ba\u015flang\u0131\u00e7 H\u00fck\u00fcmlerinde yer alan Her T\u00fcrk vatanda\u015f\u0131n\u0131n bu Anayasadaki temel hak ve h\u00fcrriyetlerden e\u015fitlik ve sosyal adalet gereklerince yararlanarak milli k\u00fclt\u00fcr, medeniyet ve hukuk d\u00fczeni i\u00e7inde onurlu bir hayat s\u00fcrd\u00fcrme ve<\/span> maddi<\/span> ve manevi<\/span> varl\u0131\u011f\u0131n\u0131 bu y\u00f6nde geli\u015ftirme hak ve yetkisine do\u011fu\u015ftan sahip oldu\u011fu<\/span> \u015feklindeki h\u00fckmede ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir. Zira 506 Say\u0131l\u0131 Yasan\u0131n 80 ve 5510 say\u0131l\u0131 Yasan\u0131n 88. maddelerinde ayr\u0131cal\u0131kl\u0131 konuma getirilen Sosyal G\u00fcvenlik Kurumu kendi alaca\u011f\u0131n\u0131 hi\u00e7bir yasal s\u0131n\u0131rlama olmaks\u0131z\u0131n tahsil edebilmekte iken di\u011fer alacakl\u0131lar an\u0131lan h\u00fck\u00fcmler gere\u011fince alacaklar\u0131n\u0131 tahsil edememe ve<\/span> maddi varl\u0131klar\u0131n\u0131 geli\u015ftirme haklar\u0131n\u0131 tahsil etme<\/span> hakk\u0131ndan mahrum b\u0131rak\u0131lmaktad\u0131r.<\/span><\/p>\n

SONU\u00c7 VE \u0130STEM: <\/span>Yukar\u0131da yap\u0131lan a\u00e7\u0131klamalar \u0131\u015f\u0131\u011f\u0131nda; 506 say\u0131l\u0131 Kanununun 121\/1 maddesinde ge\u00e7en; \u201c…Bu kanun gere\u011fince ba\u011flanacak gelir veya ayl\u0131klar ve sa\u011flanacak yard\u0131mlar, nafaka bor\u00e7lar\u0131 ve bu Kanunun 80 inci maddesine g\u00f6re takip ve tahsili gereken alacaklar d\u0131\u015f\u0131nda, haciz veya ba\u015fkas\u0131na devir ve temlik edilemez.\u201d \u0130baresi ile 5510 Say\u0131l\u0131 Yasan\u0131n 93 maddesinin \u201cBu Kanun gere\u011fince sigortal\u0131lar ve hak sahiplerinin gelir, ayl\u0131k ve \u00f6denekleri, sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 sonucu Kurum nezdinde do\u011fan alacaklar\u0131, devir ve temlik edilemez. Gelir, ayl\u0131k ve \u00f6denekler; 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez.\u201d ibaresinin Anayasan\u0131n hukuk devleti ve e\u015fitlik ilkesine ayk\u0131r\u0131l\u0131\u011f\u0131 iddias\u0131yla iptali isteminden ibarettir.<\/span><\/p>\n

\u0130stemin iptali Y\u00fcce Anayasa Mahkemesinin y\u00fcksek takdirlerine ait olmak \u00fczere itiraz dilek\u00e7esi ve dava dosyas\u0131 sayg\u0131yla ve \u00f6nemle arz olunur.27.01.2009\u201d<\/span><\/p>\n

B- E.2009\/43<\/span> say\u0131l\u0131 davada, ba\u015fvuru karar\u0131n\u0131n gerek\u00e7e b\u00f6l\u00fcm\u00fc \u015f\u00f6yledir:<\/span><\/strong><\/p>\n

\u201cMahkememiz 2009\/29 esas say\u0131l\u0131 Ak\u00e7aabat \u0130cra M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 2008\/95 takip say\u0131l\u0131 dosyas\u0131nda davac\u0131 emekli maa\u015f\u0131na konulan haczin \u015fikayet yolu ile kald\u0131r\u0131lmas\u0131 davas\u0131nda uygulamaya konu 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93\/1 maddesi h\u00fckm\u00fc n\u00fcn Anayasa\u2019n\u0131n 10. maddesinde d\u00fczenlenen yasa \u00f6n\u00fcnde e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011fu de\u011ferlendirilmekle 17.04.2009 tarihli celsede dosyan\u0131n somut norm denetimi yap\u0131lmak \u00fczere Anayasa Mahkemesi\u2019ne g\u00f6nderilmesine karar verilmi\u015ftir.<\/span><\/p>\n

Yasa h\u00fckm\u00fc:<\/span><\/p>\n

\u201cMADDE 93- (De\u011fi\u015fik birinci f\u0131kra: 17\/4\/2008-5754\/56 md.)<\/span> Bu Kanun gere\u011fince sigortal\u0131lar ve hak sahiplerinin gelir, ayl\u0131k ve \u00f6denekleri, sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 sonucu Kurum nezdinde do\u011fan alacaklar\u0131, devir ve temlik edilemez. Gelir, ayl\u0131k ve \u00f6denekler; 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez. Bu f\u0131kraya g\u00f6re haczi yasaklanan gelir, ayl\u0131k ve \u00f6deneklerin haczedilmesine ili\u015fkin talepler, bor\u00e7lunun muvafakati bulunmamas\u0131 halinde, icra m\u00fcd\u00fcr\u00fc taraf\u0131ndan reddedilir.\u201d \u015feklindedir.<\/span><\/p>\n

Yasan\u0131n d\u00fczenlemesine g\u00f6re 5510 say\u0131l\u0131 Kanun gere\u011fi ba\u011flanan gelir ayl\u0131k ve \u00f6denekler Yasan\u0131n belirtti\u011fi istisnalar olan 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemeyecektir.<\/span><\/p>\n

Anayasa Kural\u0131:<\/span><\/p>\n

\u201cMadde 10 – Herkes, dil, \u0131rk, renk, cinsiyet, siyasi d\u00fc\u015f\u00fcnce, felsefi inan\u00e7, din, mezhep ve benzeri sebeplerle ay\u0131r\u0131m g\u00f6zetilmeksizin kanun \u00f6n\u00fcnde e\u015fittir.<\/span><\/p>\n

Kad\u0131nlar ve erkekler e\u015fit haklara sahiptir.<\/span><\/p>\n

Devlet, bu e\u015fitli\u011fin ya\u015fama ge\u00e7mesini sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n

Hi\u00e7bir ki\u015fiye, aileye, z\u00fcmreye veya s\u0131n\u0131fa imtiyaz tan\u0131namaz.<\/span><\/p>\n

Devlet organlar\u0131 ve idare makamlar\u0131 b\u00fct\u00fcn i\u015flemlerinde kanun \u00f6n\u00fcnde e\u015fitlik ilkesine uygun olarak hareket etmek zorundad\u0131rlar.\u201d \u015feklindedir.<\/span><\/p>\n

Anayasa kural\u0131na g\u00f6re her ki\u015fi herhangi bir sebep g\u00f6zetilmeksizin yasa \u00f6n\u00fcnde e\u015fittir. Hi\u00e7bir ki\u015fiye ya da s\u0131n\u0131fa imtiyaz tan\u0131namaz.<\/span><\/p>\n

A\u00e7\u0131klamalar:<\/span><\/p>\n

-\u00dclkemizde \u00e7al\u0131\u015fan n\u00fcfusun \u00f6nemli k\u0131sm\u0131n\u0131 asgari \u00fccretle \u00e7al\u0131\u015fanlar olu\u015fturmaktad\u0131r. \u00c7al\u0131\u015fan asgari \u00fccretlilerin maa\u015flar\u0131 da emekli maa\u015f\u0131ndan genel olarak daha d\u00fc\u015f\u00fckt\u00fcr ayn\u0131 zamanda da asgari \u00fccretle \u00e7al\u0131\u015fanlar\u0131n ya\u015flar\u0131na g\u00f6re bakmakla y\u00fck\u00fcml\u00fc olduklar\u0131 e\u015fleri ile birlikte okul \u00e7a\u011f\u0131nda bulunan \u00e7ocuklar\u0131 da bulunmaktad\u0131r. \u00dclkemiz yasa sistemine g\u00f6re asgari \u00fccretle \u00e7al\u0131\u015fanlar ile di\u011fer \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131na haciz konulabilmektedir.<\/span> Bu noktada emekli olanlara tan\u0131nan imtiyaz\u0131n makul ve <\/span>hukuksal<\/span> y\u00f6n\u00fc bulunan bir gerek\u00e7esi yoktur.<\/span> Duygusal gerek\u00e7eleri ise ge\u00e7erli bir hakka akla uygun bir nedene dayanmamaktad\u0131r. Bankalarca uygulanan faiz oranlar\u0131na tepki de bu ay\u0131r\u0131m\u0131n hakl\u0131 gerek\u00e7esi olamaz, kald\u0131 ki bankalar da faiz oranlar\u0131n\u0131 yasalar\u0131n izin verdi\u011fi \u00e7er\u00e7evede belirlemektedir. Di\u011fer taraftan bor\u00e7 alacak ili\u015fkilerinde alacakl\u0131 taraf \u00e7o\u011fu zaman bankalar da de\u011fildir.<\/span><\/p>\n

-Cebri icra ve haciz i\u015flemleri, alacaklar\u0131n yasa d\u00fczeni i\u00e7inde tahsili suretiyle kamu d\u00fczeninin ve bar\u0131\u015f\u0131n\u0131n sa\u011flanmas\u0131na, kamu otoritesine g\u00fcven tesisine hizmet eden ve millete ait olan egemenli\u011fin yarg\u0131 dal\u0131 kapsam\u0131nda bulunan bir yasal prosed\u00fcrd\u00fcr. Cebri icra i\u015flemlerinin neticesiz kalmas\u0131na neden olacak \u015fekilde kamu otoritesinin elini zay\u0131flat\u0131r mahiyetteki bu yasal d\u00fczenleme, anayasal d\u00fczenin korumak durumunda oldu\u011fu kamu d\u00fczen ve bar\u0131\u015f\u0131na -enerjisini kamu otoritesindeki bo\u015fluklar\u0131 ranta \u00e7evirmekten alan su\u00e7 \u00f6rg\u00fctlerinin faaliyet alan\u0131n\u0131 geni\u015fletmek suretiyle- zarar verici mahiyettedir.<\/span><\/p>\n

Sonu\u00e7:<\/span><\/p>\n

Anayasa\u2019n\u0131n 10. maddesiyle belirlenen yasa \u00f6n\u00fcnde e\u015fitlik ilkesine ayk\u0131r\u0131 olarak 5510 say\u0131l\u0131 Yasa kapsam\u0131nda gelir ve maa\u015f ba\u011flanan ki\u015filere imtiyaz sa\u011flayan<\/span> 5510 say\u0131l\u0131 Kanun\u2019un 93. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinin<\/span> somut norm denetimi suretiyle iptali gerekmektedir.\u201d<\/span><\/p>\n

III- YASA MET\u0130NLER\u0130<\/span><\/strong><\/p>\n

A- \u0130tiraz Konusu Yasa Kurallar\u0131<\/span><\/strong><\/p>\n

1) <\/span><\/strong>17.7.1964 g\u00fcnl\u00fc 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen itiraz konusu kural\u0131 da i\u00e7eren 121. maddesi \u015f\u00f6yledir:<\/span><\/p>\n

\u201cMadde 121- <\/span><\/strong>Bu Kanun gere\u011fince ba\u011flanacak gelir veya ayl\u0131klar ve sa\u011flanacak yard\u0131mlar, nafaka bor\u00e7lar\u0131 ve bu Kanunun 80 inci maddesine g\u00f6re takip ve tahsili gereken alacaklar d\u0131\u015f\u0131nda, haciz veya ba\u015fkas\u0131na devir ve temlik edilemez.<\/span><\/strong><\/p>\n

(Ek f\u0131kra:29.7.2003\u20134958\/47 md.)<\/span><\/strong> Ancak, yanl\u0131\u015f ve yersiz \u00f6dendi\u011fi anla\u015f\u0131lan her t\u00fcrl\u00fc gelir, ayl\u0131k ve sigorta yard\u0131mlar\u0131 84 \u00fcnc\u00fc maddenin son f\u0131kras\u0131 sakl\u0131 kalmak kayd\u0131yla, ilgililerin sonraki her \u00e7e\u015fit istihkaklar\u0131ndan kesilmek suretiyle geri al\u0131n\u0131r. Kurumun genel h\u00fck\u00fcmlere g\u00f6re takip hakk\u0131 sakl\u0131d\u0131r.<\/span><\/p>\n

(Ek f\u0131kra: 2.7.2005\u20135386\/1 md.) <\/span><\/strong>\u00d6l\u00fcm geliri ve ayl\u0131klar\u0131ndan yap\u0131lan yersiz \u00f6deme tutarlar\u0131, yersiz \u00f6denmi\u015f olan gelir ve ayl\u0131klar\u0131n kesilmesi nedeniyle ayn\u0131 dosyadan gelir ve ayl\u0131k \u00f6demesi yap\u0131lan di\u011fer hak sahiplerine Kurumca yap\u0131lmas\u0131 gereken gelir ve ayl\u0131k \u00f6deme tutarlar\u0131 nazara al\u0131nmak suretiyle tespit edilecek Kurum zarar\u0131 esas al\u0131narak tahsil edilir. <\/span>Ancak, di\u011fer hak sahiplerinden itirazda bulunanlar\u0131n hisseleri bu f\u0131kra uygulamas\u0131nda hari\u00e7 tutulur.\u201d<\/span><\/p>\n

2)<\/span><\/strong> 31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen itiraz konusu kural\u0131 da i\u00e7eren 93. maddesi \u015f\u00f6yledir:<\/span><\/p>\n

\u201cMadde 93-(De\u011fi\u015fik birinci f\u0131kra: 17.4.2008\u20135754\/56 md.)<\/span><\/strong> Bu Kanun gere\u011fince sigortal\u0131lar ve hak sahiplerinin gelir, ayl\u0131k ve \u00f6denekleri, sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 sonucu Kurum nezdinde do\u011fan alacaklar\u0131, devir ve temlik edilemez. <\/span>Gelir, ayl\u0131k ve \u00f6denekler; 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez.<\/span><\/strong> <\/span>(Ek c\u00fcmle 18.2.2009\u20135838\/38 md.)<\/span><\/strong> Bu f\u0131kraya g\u00f6re haczi yasaklanan gelir, ayl\u0131k ve \u00f6deneklerin haczedilmesine ili\u015fkin talepler, bor\u00e7lunun muvafakati bulunmamas\u0131 halinde, icra m\u00fcd\u00fcr\u00fc taraf\u0131ndan reddedilir.<\/span><\/p>\n

(De\u011fi\u015fik ikinci f\u0131kra: 17.4.2008\u20135754\/56 md.)<\/span><\/strong> Kurumun prim ve di\u011fer alacaklar\u0131 \u00f6deme s\u00fcresinin doldu\u011fu tarihi takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan ba\u015flayarak on y\u0131ll\u0131k zamana\u015f\u0131m\u0131na t\u00e2bidir. <\/span>Kurumun prim ve di\u011fer alacaklar\u0131; mahkeme karar\u0131 sonucunda do\u011fmu\u015f ise mahkeme karar\u0131n\u0131n kesinle\u015fme tarihinden, Kurumun denetim ve kontrolle g\u00f6revli memurlar\u0131nca yap\u0131lan tespitlerden do\u011fmu\u015f ise rapor tarihinden, kamu idarelerinin denetim elemanlar\u0131nca kendi mevzuat\u0131 gere\u011fince yapacaklar\u0131 soru\u015fturma, denetim ve incelemelerden do\u011fmu\u015f ise bu soru\u015fturma, denetim ve inceleme sonu\u00e7lar\u0131n\u0131n Kuruma intikal etti\u011fi tarihten veya bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulmu\u015f kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden do\u011fmu\u015f ise bilgi ve belgenin Kuruma intikal etti\u011fi tarihten itibaren, zamana\u015f\u0131m\u0131 on y\u0131l olarak uygulan\u0131r. <\/span>Bu alacaklar i\u00e7in 89 uncu madde gere\u011fince hesaplanacak gecikme cezas\u0131 ve gecikme zamm\u0131, 88 inci maddede belirtilen \u00f6deme s\u00fcresinin son g\u00fcn\u00fcn\u00fc takip eden g\u00fcnden itibaren uygulan\u0131r.<\/span><\/p>\n

Bu Kanuna dayan\u0131larak Kurumca a\u00e7\u0131lacak tazminat ve <\/span>r\u00fcc\u00fb<\/span> davalar\u0131, on y\u0131ll\u0131k zamana\u015f\u0131m\u0131na t\u00e2bidir. Zamana\u015f\u0131m\u0131 tarihi; <\/span>r\u00fcc\u00fb<\/span> konusu gelir ve ayl\u0131klar bak\u0131m\u0131ndan Kurum onay tarihinden, masraf ve \u00f6demeler i\u00e7in ise masraf veya \u00f6deme tarihinden itibaren ba\u015flar.<\/span><\/p>\n

Zamana\u015f\u0131m\u0131ndan sonra yap\u0131lan \u00f6demeler kabul edilir. Ancak, 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine t\u00e2bi sigortal\u0131lar\u0131n zamana\u015f\u0131m\u0131 nedeniyle prim \u00f6denmeyen s\u00fcreleri, sigortal\u0131l\u0131k s\u00fcresinden say\u0131lmaz ve bu s\u00fcreye ili\u015fkin sigortal\u0131l\u0131k hak ve y\u00fck\u00fcml\u00fcl\u00fckleri d\u00fc\u015fer.\u201d<\/span><\/p>\n

B- Dayan\u0131lan Anayasa Kurallar\u0131<\/span><\/strong><\/p>\n

Mahkemeler ba\u015fvuru kararlar\u0131nda, <\/span>Anayasa\u2019n\u0131n Ba\u015flang\u0131c\u0131 ile 2. ve 10. maddelerine <\/span>dayanm\u0131\u015flard\u0131r.<\/span><\/p>\n

IV- \u0130LK \u0130NCELEME<\/span><\/strong><\/p>\n

A- E. 2009\/19 Say\u0131l\u0131 Davada<\/span><\/strong><\/p>\n

Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn 8. maddesi uyar\u0131nca, Ha\u015fim KILI\u00c7, Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT, <\/span>Sacit<\/span> ADALI, Fulya KANTARCIO\u011eLU, Ahmet AKYAL\u00c7IN, Mehmet ERTEN, A. <\/span>Necmi<\/span> \u00d6ZLER, Serdar \u00d6ZG\u00dcLD\u00dcR, \u015eevket APALAK, <\/span>Serruh<\/span> KALEL\u0130 ve Zehra Ayla <\/span>PERKTA\u015e\u2019\u0131n<\/span> kat\u0131l\u0131mlar\u0131yla yap\u0131lan ilk inceleme toplant\u0131s\u0131nda;<\/span><\/p>\n

\u00d6ncelikle davada uygulanacak kural sorunu g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

Anayasa\u2019n\u0131n 152. ve 2949 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 28. maddesine g\u00f6re, mahkemeler, bakmakta olduklar\u0131 davalarda uygulayacaklar\u0131 kanun ya da kanun h\u00fckm\u00fcnde kararname kurallar\u0131n\u0131 Anayasa\u2019ya ayk\u0131r\u0131 g\u00f6r\u00fcrler veya taraflardan birinin ileri s\u00fcrd\u00fc\u011f\u00fc ayk\u0131r\u0131l\u0131k sav\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na var\u0131rlarsa, o h\u00fckm\u00fcn iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurmaya yetkilidirler. <\/span>Ancak, bu kurallar uyar\u0131nca bir mahkemenin Anayasa Mahkemesine ba\u015fvurabilmesi i\u00e7in elinde y\u00f6ntemince a\u00e7\u0131lm\u0131\u015f ve mahkemenin g\u00f6revine giren bir davan\u0131n bulunmas\u0131 ve iptali istenen kurallar\u0131n da o davada uygulanacak olmas\u0131 gerekmektedir. Uygulanacak yasa kurallar\u0131, davan\u0131n de\u011fi\u015fik evrelerinde ortaya \u00e7\u0131kan sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcnde veya davay\u0131 sonu\u00e7land\u0131rmada olumlu ya da olumsuz y\u00f6nde etki yapacak nitelikte bulunan kurallard\u0131r.<\/span><\/p>\n

Ba\u015fvuran mahkeme, 17.7.1964 g\u00fcnl\u00fc, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin, 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131 ile 31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n iptalini istemi\u015ftir.<\/span><\/p>\n

Bak\u0131lmakta olan 12.11.2008 g\u00fcn\u00fc a\u00e7\u0131lan davan\u0131n konusu, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 \u00fczerine 9.1.2008 tarihli kararla konulan haczin \u015fik\u00e2yet yolu ile kald\u0131r\u0131lmas\u0131d\u0131r. Haciz karar\u0131na dayan\u0131larak May\u0131s 2008 tarihinden itibaren davac\u0131n\u0131n ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131ndan her ay kesinti yap\u0131lmaya devam edilmi\u015ftir.<\/span><\/p>\n

5510 say\u0131l\u0131 Yasa, 108. maddesi h\u00fckm\u00fc uyar\u0131nca 1.10.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu a\u00e7\u0131dan ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131ndan haciz nedeniyle yap\u0131lan kesintilerin dayana\u011f\u0131 1.10.2008 tarihinden \u00f6ncesi i\u00e7in 506 say\u0131l\u0131 Yasa\u2019n\u0131n 121. maddesinin birinci f\u0131kras\u0131, sonras\u0131 i\u00e7in 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesidir.<\/span><\/p>\n

Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n iptali istenilen birinci c\u00fcmlesindeki <\/span>\u201cBu Kanun gere\u011fince sigortal\u0131lar ve hak sahiplerinin gelir, ayl\u0131k ve \u00f6denekleri, sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n genel sa\u011fl\u0131k sigortas\u0131 h\u00fck\u00fcmlerinin uygulanmas\u0131 sonucu Kurum nezdinde do\u011fan alacaklar\u0131, devir ve temlik edilemez.\u201d<\/span><\/em> kural\u0131 devir ve temlik yasa\u011f\u0131na ili\u015fkin oldu\u011fundan davada uygulanacak kural de\u011fildir.<\/span><\/p>\n

Bu nedenle;<\/span><\/p>\n

1- <\/span><\/strong>31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi d\u0131\u015f\u0131nda kalan b\u00f6l\u00fcm\u00fcn\u00fcn, itiraz ba\u015fvurusunda bulunan Mahkeme\u2019nin bakmakta oldu\u011fu davada uygulanma olana\u011f\u0131 bulunmad\u0131\u011f\u0131ndan, bu b\u00f6l\u00fcme ili\u015fkin ba\u015fvurunun Mahkeme\u2019nin yetkisizli\u011fi nedeniyle reddine,<\/span> <\/span>OYB\u0130RL\u0130\u011e\u0130YLE;<\/span><\/p>\n

2- <\/span><\/strong>Dosyada eksiklik bulunmad\u0131\u011f\u0131ndan;<\/span><\/p>\n

a)<\/span><\/strong> 17.7.1964 g\u00fcnl\u00fc, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin, 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n,<\/span><\/p>\n

b)<\/span><\/strong> 31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci t\u00fcmcesinin,<\/span><\/p>\n

esas\u0131n\u0131n<\/span> incelenmesine 12.3.2009 g\u00fcn\u00fcnde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/span><\/p>\n

B- E. 2009\/43 Say\u0131l\u0131 Davada<\/span><\/strong><\/p>\n

Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn 8. maddesi uyar\u0131nca, Ha\u015fim KILI\u00c7, Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT, <\/span>Sacit<\/span> ADALI, Fulya KANTARCIO\u011eLU, Ahmet AKYAL\u00c7IN, Mehmet ERTEN, Mustafa YILDIRIM, Serdar \u00d6ZG\u00dcLD\u00dcR, \u015eevket APALAK, <\/span>Serruh<\/span> KALEL\u0130 ve Zehra Ayla <\/span>PERKTA\u015e\u2019\u0131n<\/span> kat\u0131l\u0131mlar\u0131yla yap\u0131lan ilk inceleme toplant\u0131s\u0131nda;<\/span><\/p>\n

\u00d6ncelikle davada uygulanacak kural sorunu g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

Ba\u015fvuran mahkeme 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlelerinin iptalini istemi\u015ftir.<\/span><\/p>\n

\u0130cra takibi 18.1.2008 tarihinde ba\u015flam\u0131\u015f ise de, \u015fik\u00e2yete konu maa\u015f haciz karar\u0131 19.1.2009 tarihinde oldu\u011fundan, kesinti yap\u0131lan ayl\u0131\u011f\u0131n niteli\u011finin belirlenmesinde ve davan\u0131n esastan sonuca ba\u011flanmas\u0131nda 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi uygulanacak kurald\u0131r.<\/span><\/p>\n

5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesindeki <\/span>\u201cBu f\u0131kraya g\u00f6re haczi yasaklanan gelir, ayl\u0131k ve \u00f6deneklerin haczedilmesine ili\u015fkin talepler, bor\u00e7lunun <\/span><\/em>muvafakat\u0131<\/span><\/em> bulunmamas\u0131 halinde, icra m\u00fcd\u00fcr\u00fc taraf\u0131ndan reddedilir.\u201d<\/span><\/em> kural\u0131n\u0131n da iptali istenilmi\u015fse de, 18.2.2009 tarihli ve 5838 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un<\/span> <\/span><\/strong>32. maddesiyle<\/span> <\/span><\/strong>5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131na eklenen, 28.2.2009 (M\u00fckerrer) g\u00fcnl\u00fc ve 27155 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak bu tarihte y\u00fcr\u00fcrl\u00fc\u011fe giren bu kural, \u015fik\u00e2yete konu maa\u015f haciz talebinin ve karar\u0131n\u0131n 19.1.2009 tarihi<\/span> <\/span><\/strong>olmas\u0131 nedeniyle davada uygulanacak kural de\u011fildir.<\/span><\/p>\n

Bu nedenle;<\/span><\/p>\n

1- <\/span><\/strong>31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131na 8.2.2009 g\u00fcnl\u00fc, 5838 say\u0131l\u0131 Yasa\u2019n\u0131n 32. maddesinin (b) bendiyle eklenen \u00fc\u00e7\u00fcnc\u00fc t\u00fcmcenin, itiraz ba\u015fvurusunda bulunan Mahkeme\u2019nin bakmakta oldu\u011fu davada uygulanma olana\u011f\u0131 bulunmad\u0131\u011f\u0131ndan, bu t\u00fcmceye ili\u015fkin ba\u015fvurunun Mahkeme\u2019nin yetkisizli\u011fi nedeniyle reddine, OYB\u0130RL\u0130\u011e\u0130YLE;<\/span><\/p>\n

2- <\/span><\/strong>Dosyada eksiklik bulunmad\u0131\u011f\u0131ndan, 31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci t\u00fcmcesinin esas\u0131n\u0131n incelenmesine,<\/span><\/p>\n

2.7.2009 g\u00fcn\u00fcnde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/span><\/p>\n

V- B\u0130RLE\u015eT\u0130RME KARARI<\/span><\/strong><\/p>\n

31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin, 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Yasa\u2019n\u0131n 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci t\u00fcmcesinin iptaline karar verilmesi istemiyle yap\u0131lan itiraz ba\u015fvurusuna ili\u015fkin davan\u0131n, aralar\u0131ndaki hukuki irtibat nedeniyle 2009\/19 esas say\u0131l\u0131 dava ile B\u0130RLE\u015eT\u0130R\u0130LMES\u0130NE, esas\u0131n\u0131n kapat\u0131lmas\u0131na, esas incelemenin 2009\/19 esas say\u0131l\u0131 dosya \u00fczerinden y\u00fcr\u00fct\u00fclmesine, 2.7.2009 g\u00fcn\u00fcnde OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/span><\/p>\n

VI<\/span>– ESASIN \u0130NCELENMES\u0130<\/span><\/strong><\/p>\n

Ba\u015fvuru kararlar\u0131 ve ekleri, i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu Yasa kurallar\u0131, dayan\u0131lan Anayasa kurallar\u0131 ve bunlar\u0131n gerek\u00e7eleri ile di\u011fer yasama belgeleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/span><\/p>\n

A- S\u0131n\u0131rlama Sorunu<\/span><\/strong><\/p>\n

Anayasa\u2019n\u0131n 152. ve 2949 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 28. maddesine g\u00f6re, Anayasa Mahkemesi\u2019ne itiraz yoluyla yap\u0131lacak ba\u015fvurular, itiraz yoluna ba\u015fvuran mahkemenin bakmakta oldu\u011fu davada uygulayaca\u011f\u0131 yasa kurallar\u0131 ile s\u0131n\u0131rl\u0131 tutulmu\u015ftur.<\/span><\/p>\n

\u0130tiraz konusu kurallar, 506 say\u0131l\u0131 Yasa\u2019n\u0131n 121. maddesinin birinci f\u0131kras\u0131ndaki <\/span>\u201cBu kanun gere\u011fince ba\u011flanacak gelir veya ayl\u0131klar ve sa\u011flanacak yard\u0131mlar, nafaka bor\u00e7lar\u0131 ve bu Kanunun 80 inci maddesine g\u00f6re takip ve tahsili gereken alacaklar d\u0131\u015f\u0131nda, haciz veya ba\u015fkas\u0131na devir ve temlik edilemez.\u201d<\/span><\/em> h\u00fckm\u00fc ile 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci t\u00fcmcesindeki <\/span>\u201cGelir, ayl\u0131k ve \u00f6denekler; 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez.\u201d <\/span><\/em>kural\u0131d\u0131r.<\/span><\/p>\n

Bak\u0131lmakta olan davalar\u0131n konusu SSK ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n haczinden kaynakland\u0131\u011f\u0131ndan, 17.7.1964 g\u00fcnl\u00fc, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Kanun\u2019un 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131na ili\u015fkin esas incelemenin, f\u0131krada yer alan<\/span> <\/span>\u201c\u2026 <\/span><\/em>ayl\u0131klar<\/span><\/em> \u2026\u201d<\/span><\/em>ve <\/span>\u201c\u2026 <\/span><\/em>haciz<\/span><\/em>\u2026\u201d<\/span><\/em> s\u00f6zc\u00fckleri ile 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Kanun\u2019un 56. maddesiyle de\u011fi\u015ftirilen 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine ili\u015fkin incelemenin de <\/span>\u201c\u2026 <\/span><\/em>ayl\u0131k<\/span><\/em> \u2026\u201d<\/span><\/em> s\u00f6zc\u00fc\u011f\u00fc ile s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na karar verilmi\u015ftir.<\/span><\/p>\n

B- Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/span><\/strong><\/p>\n

Ba\u015fvuru kararlar\u0131nda, cebri icra ve haciz i\u015flemlerinin, yasa d\u00fczeni i\u00e7inde tahsili suretiyle kamu d\u00fczeninin ve bar\u0131\u015f\u0131n sa\u011flanmas\u0131na hizmet etti\u011fi, bu i\u015flemleri sonu\u00e7suz b\u0131rakacak \u015fekilde gelir, ayl\u0131k ve \u00f6deneklere, \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131ndan farkl\u0131 olarak iki istisna d\u0131\u015f\u0131nda \u00f6ng\u00f6r\u00fclen haczedilmezlik yasa\u011f\u0131na ili\u015fkin d\u00fczenlemelerin, bu kapsamdaki ki\u015filer lehine imtiyaz sa\u011flad\u0131\u011f\u0131, icra takiplerinde \u201ctaraf s\u0131fat\u0131\u201d ad\u0131 alt\u0131nda ayn\u0131 hukuki durumda bulunan alacakl\u0131lardan,<\/span> <\/span>nafaka alacakl\u0131s\u0131 ve Sosyal G\u00fcvenlik Kurumu lehine ayr\u0131cal\u0131k tan\u0131d\u0131\u011f\u0131, bu nedenlerle itiraz konusu kurallar\u0131n Anayasa\u2019n\u0131n 2. ve 10. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

2949 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 29. maddesi uyar\u0131nca itiraz konusu kurallar Anayasa\u2019n\u0131n 13. ve 35. maddeleri y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/span><\/p>\n

Anayasa\u2019n\u0131n 2. maddesinde belirtilen sosyal hukuk devleti, insan haklar\u0131na dayanan, ki\u015filerin huzur, refah ve mutluluk i\u00e7inde ya\u015famalar\u0131n\u0131 g\u00fcvence alt\u0131na alan, ki\u015fi hak ve \u00f6zg\u00fcrl\u00fckleriyle kamu yarar\u0131 aras\u0131nda adil bir denge kurabilen, \u00e7al\u0131\u015fma hayat\u0131n\u0131 geli\u015ftirerek ve ekonomik \u00f6nlemler alarak \u00e7al\u0131\u015fanlar\u0131n\u0131 koruyan, onlar\u0131n insan onuruna uygun hayat s\u00fcrd\u00fcrmelerini sa\u011flayan, milli gelirin adalete uygun bi\u00e7imde da\u011f\u0131t\u0131lmas\u0131 i\u00e7in gereken \u00f6nlemleri alan, sosyal g\u00fcvenlik hakk\u0131n\u0131 ya\u015fama ge\u00e7irebilen, g\u00fc\u00e7s\u00fczleri g\u00fc\u00e7l\u00fcler kar\u015f\u0131s\u0131nda koruyarak sosyal adaleti ve toplumsal dengeleri g\u00f6zeten devlettir.<\/span><\/p>\n

Anayasa\u2019n\u0131n 10. maddesinde yer verilen <\/span>\u201cyasa \u00f6n\u00fcnde e\u015fitlik ilkesi\u201d<\/span><\/em> hukuksal durumlar\u0131 ayn\u0131 olanlar i\u00e7in s\u00f6z konusudur. Bu ilke ile eylemli de\u011fil, hukuksal e\u015fitlik \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. E\u015fitlik ilkesinin amac\u0131, ayn\u0131 durumda bulunan ki\u015filerin yasalar kar\u015f\u0131s\u0131nda ayn\u0131 i\u015fleme ba\u011fl\u0131 tutulmalar\u0131n\u0131 sa\u011flamak, ay\u0131r\u0131m yap\u0131lmas\u0131n\u0131 ve ayr\u0131cal\u0131k tan\u0131nmas\u0131n\u0131 \u00f6nlemektir. Bu ilkeyle, ayn\u0131 durumda bulunan kimi ki\u015fi ve topluluklara ayr\u0131 kurallar uygulanarak yasa kar\u015f\u0131s\u0131nda e\u015fitli\u011fin \u00e7i\u011fnenmesi yasaklanm\u0131\u015ft\u0131r. Yasa \u00f6n\u00fcnde e\u015fitlik, herkesin her y\u00f6nden ayn\u0131 kurallara ba\u011fl\u0131 tutulaca\u011f\u0131 anlam\u0131na gelmez. Durumlar\u0131ndaki \u00f6zellikler, kimi ki\u015filer ya da topluluklar i\u00e7in de\u011fi\u015fik kurallar\u0131 ve uygulamalar\u0131 gerektirebilir. Ayn\u0131 hukuksal durumlar ayn\u0131, ayr\u0131 hukuksal durumlar farkl\u0131 kurallara ba\u011fl\u0131 tutulursa Anayasa\u2019da \u00f6ng\u00f6r\u00fclen e\u015fitlik ilkesi zedelenmez.<\/span><\/p>\n

Anayasa\u2019n\u0131n 13. maddesinde, \u201c<\/span>Temel hak ve h\u00fcrriyetler, \u00f6zlerine dokunulmaks\u0131z\u0131n yaln\u0131zca Anayasan\u0131n ilgili maddelerinde belirtilen sebeplere ba\u011fl\u0131 olarak ve ancak kanunla s\u0131n\u0131rlanabilir. Bu s\u0131n\u0131rlamalar, Anayasan\u0131n s\u00f6z\u00fcne ve ruhuna, demokratik toplum d\u00fczeninin ve l\u00e2ik Cumhuriyetin gereklerine ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 olamaz<\/span><\/em>\u201d denilmi\u015ftir.<\/span><\/p>\n

Anayasa\u2019n\u0131n 35. maddesinde herkesin, m\u00fclkiyet ve miras haklar\u0131na sahip oldu\u011fu, bu haklar\u0131n ancak kamu yarar\u0131 amac\u0131yla, kanunla s\u0131n\u0131rlanabilece\u011fi, m\u00fclkiyet hakk\u0131n\u0131n kullan\u0131lmas\u0131n\u0131n toplum yarar\u0131na ayk\u0131r\u0131 olamayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. M\u00fclkiyet hakk\u0131, ki\u015fiye ba\u015fkas\u0131n\u0131n hakk\u0131na zarar vermemek ve yasalar\u0131n koydu\u011fu s\u0131n\u0131rlamalara uymak ko\u015fuluyla, sahibi oldu\u011fu \u015feyi diledi\u011fi gibi kullanma, \u00fcr\u00fcnlerinden yararlanma ve tasarruf olana\u011f\u0131 veren bir hakt\u0131r. Bu ba\u011flamda alacak hakk\u0131 da m\u00fclkiyet hakk\u0131 kapsam\u0131ndad\u0131r.<\/span><\/p>\n

Ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131, belirli bir s\u00fcre \u00e7al\u0131\u015ft\u0131ktan sonra \u00e7al\u0131\u015famaman\u0131n ve kazan\u00e7tan yoksun kalman\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olup, amac\u0131 da ya\u015fl\u0131l\u0131k d\u00f6neminde \u00e7al\u0131\u015famama dolay\u0131s\u0131yla gelirden yoksun kalmaya y\u00f6nelik tehlikenin ortadan kald\u0131r\u0131lmas\u0131n\u0131 sa\u011flamakt\u0131r. B\u00f6ylece ki\u015filere, ya\u015fl\u0131l\u0131k nedeniyle \u00e7al\u0131\u015famaz duruma geldiklerinde ya\u015famlar\u0131n\u0131 s\u00fcrd\u00fcrebilecekleri bir geliri sa\u011flama g\u00fcvencesi verilmektedir.<\/span><\/p>\n

Sosyal g\u00fcvenlik her \u015feyden \u00f6nce, herhangi bir nedenle k\u0131smen ya da tamamen \u00e7al\u0131\u015famayanlara ve bu nedenle gelir kayb\u0131na u\u011frayarak muhta\u00e7 duruma d\u00fc\u015fenlere, insan onuruna yara\u015f\u0131r asgar\u00ee bir hayat s\u00fcrmeleri i\u00e7in gerekli gelirin sa\u011flanmas\u0131n\u0131 \u00f6ng\u00f6r\u00fcr. Sosyal g\u00fcvenlik, ekonomik y\u00f6nden g\u00fc\u00e7s\u00fczleri, insanca ya\u015famak i\u00e7in yeterli geliri olmayanlar\u0131 koruyup kollar.<\/span><\/p>\n

Sosyal g\u00fcvenlik kurumlar\u0131nda i\u015ftirak\u00e7i olan ki\u015filer, aktif \u00e7al\u0131\u015fma ya\u015famlar\u0131 boyunca miktar\u0131 ve s\u00fcresi yasa taraf\u0131ndan belli edilmi\u015f primleri \u00f6demekte ve belli ya\u015fa geldikten sonra da emekli stat\u00fcs\u00fcne ge\u00e7erek bu stat\u00fcn\u00fcn sa\u011flad\u0131\u011f\u0131, ba\u015fta ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 olmak \u00fczere \u00e7e\u015fitli sosyal haklardan yararlanmaktad\u0131rlar. Primli rejime dayal\u0131 sosyal g\u00fcvenlik sisteminin esas\u0131 da, \u00f6nceden al\u0131nan pay\u0131n (primin) yeniden da\u011f\u0131t\u0131m\u0131na dayanmaktad\u0131r.<\/span><\/p>\n

\u0130tiraz konusu kurallarla \u00f6ng\u00f6r\u00fclen haciz yasa\u011f\u0131 Anayasa\u2019n\u0131n 2<\/span>.,<\/span> 5. ve 60. maddelerinin Devlete verdi\u011fi pozitif y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn bir gere\u011fidir. \u00d6te yandan 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 93. maddesinin birinci f\u0131kras\u0131n\u0131n son c\u00fcmlesindeki <\/span>\u201c<\/span><\/em>Bu f\u0131kraya g\u00f6re haczi yasaklanan gelir, ayl\u0131k ve \u00f6deneklerin haczedilmesine ili\u015fkin talepler, bor\u00e7lunun muvafakati bulunmamas\u0131 halinde, icra m\u00fcd\u00fcr\u00fc taraf\u0131ndan reddedilir.\u201d<\/span><\/em> <\/span><\/em>kural\u0131 gere\u011fince, bor\u00e7lunun muvafakatinin bulunmas\u0131 halinde ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n haczi de olanakl\u0131d\u0131r.<\/span><\/p>\n

Kurallardaki haciz yasa\u011f\u0131, bor\u00e7lunun di\u011fer gelir ve malvarl\u0131\u011f\u0131ndan alaca\u011f\u0131n tahsiline engel bir d\u00fczenleme i\u00e7ermedi\u011finden, hakk\u0131n \u00f6z\u00fcne dokunan \u00f6l\u00e7\u00fcs\u00fcz bir m\u00fcdahaleden de s\u00f6z edilemez.<\/span><\/p>\n

Bu nedenlerle, itiraz konusu kurallar Anayasa\u2019n\u0131n <\/span>13. ve 35. maddeleri<\/span>ne ayk\u0131r\u0131 de\u011fildir.<\/span><\/p>\n

Sosyal g\u00fcvenlik kurumunun i\u015flevini yerine getirebilmesi kurumun yeterli derecede gelir kayna\u011f\u0131na sahip olmas\u0131na ba\u011fl\u0131d\u0131r. T\u00fcrk sosyal sigorta hukuku yap\u0131lacak yard\u0131mlar\u0131 tam kar\u015f\u0131lamasa bile primli sosyal sigorta sistemine dayanmaktad\u0131r. Kurumun ba\u015fl\u0131ca gelir kayna\u011f\u0131 sosyal g\u00fcvenlik primleridir. \u0130\u015fveren veya sigortal\u0131 gerekli primleri yasal s\u00fcresi i\u00e7inde \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcrler. Bu ba\u011flamda primlerin \u00f6denmesine ili\u015fkin 506 say\u0131l\u0131 Yasa\u2019n\u0131n 80. ve 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 88. maddelerinin amac\u0131 da primlerin zaman\u0131nda ve d\u00fczenli olarak tahsilini sa\u011flamaya y\u00f6neliktir. Primlerin tahsilinin sa\u011flanabilmesinin de Anayasa\u2019n\u0131n 5. ve 60. maddelerindeki sosyal g\u00fcvenlik hakk\u0131 ile do\u011frudan ba\u011flant\u0131l\u0131 oldu\u011fu a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

Nafaka alacaklar\u0131 ise aile bireylerinden birinin yoksullu\u011fu ya da \u00e7ocuklar\u0131n e\u011fitim ve ge\u00e7imi i\u00e7in mahkeme karar\u0131yla h\u00fckmedilen alacaklard\u0131r. Anayasa\u2019n\u0131n 41. maddesi gere\u011fince Devlet, ailenin huzur ve refah\u0131 ile \u00f6zellikle anan\u0131n ve \u00e7ocuklar\u0131n korunmas\u0131 i\u00e7in gerekli tedbirleri almakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n

Prim ve nafaka alacaklar\u0131n\u0131n bu \u00f6zellikleri, itiraz konusu kurallardaki haciz yasa\u011f\u0131nda ayr\u0131k tutulmalar\u0131n\u0131 gerektirmi\u015ftir.<\/span><\/p>\n

Di\u011fer taraftan, 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanunu\u2019nun 83. maddesi gere\u011fince \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131n\u0131n 1\/4\u2019\u00fc \u00fczerine haciz m\u00fcmk\u00fcn iken ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131 \u00fczerine haciz yasa\u011f\u0131n\u0131n e\u015fitlik ilkesine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015f ise de \u00e7al\u0131\u015fanlar ile ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 alanlar\u0131n stat\u00fcleri ayn\u0131 olmad\u0131\u011f\u0131ndan aralar\u0131nda e\u015fitlik kar\u015f\u0131la\u015ft\u0131rmas\u0131 yap\u0131lamaz.<\/span><\/p>\n

A\u00e7\u0131klanan nedenlerle itiraz konusu kurallar, Anayasa\u2019n\u0131n 10. maddesine ayk\u0131r\u0131 de\u011fildir. \u0130ptal isteminin reddi gerekir.<\/span><\/p>\n

Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT, Fulya KANTARCIO\u011eLU, Nuri NEC\u0130PO\u011eLU ile Celal M\u00fcmtaz AKINCI bu g\u00f6r\u00fc\u015fe kat\u0131lmam\u0131\u015flard\u0131r.<\/span><\/p>\n

VII – SONU\u00c7<\/span><\/strong><\/p>\n

1- <\/span>7.5.2010 g\u00fcnl\u00fc, 5982 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Anayasas\u0131n\u0131n Baz\u0131 Maddelerinde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun uyar\u0131nca, 2949 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun ile ilgili gerekli d\u00fczenlemeler yap\u0131lmadan, Mahkeme\u2019nin \u00e7al\u0131\u015f\u0131p \u00e7al\u0131\u015famayaca\u011f\u0131na ili\u015fkin \u00f6n meselenin incelenmesi sonucunda; Mahkeme\u2019nin \u00e7al\u0131\u015fmas\u0131na bir engel bulunmad\u0131\u011f\u0131na, Fulya KANTARCIO\u011eLU, Mehmet ERTEN, <\/span>Fettah<\/span> OTO, Zehra Ayla PERKTA\u015e ile Celal M\u00fcmtaz <\/span>AKINCI\u2019n\u0131n<\/span>, gerek\u00e7esi 2010\/68 esas say\u0131l\u0131 dosyada belirtilen <\/span>kar\u015f\u0131oylar\u0131<\/span>ve <\/span>OY\u00c7OKLU\u011eUYLA,<\/span><\/p>\n

2-<\/span> 17.7.1964 g\u00fcnl\u00fc, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin;<\/span><\/p>\n

a<\/span>–<\/span> 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Kanun\u2019un 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131na ili\u015fkin esas incelemenin, f\u0131krada yer alan \u201c\u2026 <\/span>ayl\u0131klar<\/span>\u2026\u201d ve \u201c\u2026 <\/span>haciz<\/span> \u2026\u201d s\u00f6zc\u00fckleri ile s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na, <\/span>OYB\u0130RL\u0130\u011e\u0130YLE,<\/span><\/p>\n

b<\/span>– <\/span>5198 say\u0131l\u0131 Kanun\u2019un<\/span> <\/span>17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131nda yer alan \u201c\u2026 <\/span>ayl\u0131klar<\/span>\u2026\u201d ve \u201c\u2026 <\/span>haciz<\/span> \u2026\u201d s\u00f6zc\u00fcklerinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n <\/span>REDD\u0130NE, <\/span>Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT, Fulya KANTARCIO\u011eLU, Nuri NEC\u0130PO\u011eLU ile Celal M\u00fcmtaz <\/span>AKINCI\u2019n\u0131n<\/span> <\/span>kar\u015f\u0131oylar\u0131<\/span> ve <\/span>OY\u00c7OKLU\u011eUYLA,<\/span><\/p>\n

3- <\/span>31.5.2006 g\u00fcnl\u00fc, 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin;<\/span><\/p>\n

a<\/span>–<\/span> 17.4.2008 g\u00fcnl\u00fc, 5754 say\u0131l\u0131 Kanun\u2019un 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesine ili\u015fkin esas incelemenin, c\u00fcmlede yer alan \u201c\u2026 <\/span>ayl\u0131k<\/span> \u2026\u201d s\u00f6zc\u00fc\u011f\u00fc ile s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131na, <\/span>OYB\u0130RL\u0130\u011e\u0130YLE,<\/span><\/p>\n

b<\/span>– <\/span>5754 say\u0131l\u0131 Kanun\u2019un 56. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201c\u2026 <\/span>ayl\u0131k<\/span> \u2026\u201d s\u00f6zc\u00fc\u011f\u00fcn\u00fcn Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n <\/span>REDD\u0130NE, <\/span>Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT, Fulya KANTARCIO\u011eLU, Nuri NEC\u0130PO\u011eLU ile Celal M\u00fcmtaz <\/span>AKINCI\u2019n\u0131nkar\u015f\u0131oylar\u0131<\/span> ve <\/span>OY\u00c7OKLU\u011eUYLA,<\/span><\/p>\n

6.1.2011 g\u00fcn\u00fcnde karar verildi.<\/span><\/p>\n

<\/span><\/p>\n

\n\n\n\n
Ba\u015fkan<\/span><\/p>\n

Ha\u015fim KILI\u00c7<\/span><\/td>\n

Ba\u015fkanvekili<\/span><\/p>\n

Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Fulya KANTARCIO\u011eLU<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/span><\/p>\n

<\/span><\/p>\n

\n\n\n\n
\u00dcye<\/span><\/p>\n

Ahmet AKYAL\u00c7IN<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Mehmet ERTEN<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Fettah<\/span> OTO<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/span><\/p>\n

<\/span><\/p>\n

\n\n\n\n
\u00dcye<\/span><\/p>\n

Serdar \u00d6ZG\u00dcLD\u00dcR<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Zehra Ayla PERKTA\u015e<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Recep K\u00d6M\u00dcRC\u00dc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/span><\/strong><\/p>\n

<\/span><\/strong><\/p>\n

\n\n\n\n
\u00dcye<\/span><\/p>\n

Alparslan ALTAN<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Burhan \u00dcST\u00dcN<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Engin YILDIRIM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/span><\/strong><\/p>\n

<\/span><\/strong><\/p>\n

\n\n\n\n
\u00dcye<\/span><\/p>\n

Nuri NEC\u0130PO\u011eLU<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Hicabi<\/span> DURSUN<\/span><\/td>\n

\u00dcye<\/span><\/p>\n

Celal M\u00fcmtaz AKINCI<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/span><\/p>\n

<\/span><\/strong><\/p>\n

KAR\u015eIOY YAZISI<\/span><\/strong><\/p>\n

506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin birinci f\u0131kralar\u0131nda yer alan iptal istemine konu kurallar, bor\u00e7lu olan sigortal\u0131n\u0131n ald\u0131\u011f\u0131 emekli\/ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 \u00fczerine haciz konulmas\u0131na engeldir. Buna g\u00f6re, bor\u00e7lunun haczi kabil ba\u015fka mal\u0131 <\/span>yoksa,<\/span> alacakl\u0131n\u0131n alaca\u011f\u0131n\u0131 tahsil etmesi olanaks\u0131z hale gelmektedir.<\/span><\/p>\n

Anayasan\u0131n 2. maddesine g\u00f6re T\u00fcrkiye Cumhuriyeti, demokratik, laik ve sosyal bir hukuk devletidir. Yaln\u0131zca hukuk devletinin de\u011fil, \u201ckanun devleti\u201dnin bile temel g\u00f6revleri aras\u0131nda ki\u015filer aras\u0131nda adaleti sa\u011flayarak kamu d\u00fczenini korumak, toplumsal bar\u0131\u015f\u0131 temin etmek gelir. \u0130lkel devletten g\u00fcn\u00fcm\u00fcze kadar devletin de\u011fi\u015fmeyen g\u00f6revleri aras\u0131nda yer alan, hak sahibinin hakk\u0131n\u0131 kamu g\u00fcc\u00fc kullanarak korumak, ku\u015fkusuz hukuk devletinin de asgari g\u00f6revlerinden olup, \u201csosyal devlet\u201d olman\u0131n gerekleri, bu temel g\u00f6revi ortadan kald\u0131ramaz.<\/span><\/p>\n

Anayasan\u0131n 35. maddesinde m\u00fclkiyet hakk\u0131 d\u00fczenlenmi\u015ftir. M\u00fclkiyet hakk\u0131 ancak kamu yarar\u0131 amac\u0131yla ve kanunla s\u0131n\u0131rlanabilir. Alacak hakk\u0131n\u0131n da m\u00fclkiyet hakk\u0131 kapsam\u0131nda oldu\u011funda ku\u015fku bulunmamaktad\u0131r. Alacak hakk\u0131n\u0131n kullan\u0131lamaz hale gelmesine yol a\u00e7an bir yasa kural\u0131 ancak a\u00e7\u0131k, tan\u0131mlanabilir bir kamu yarar\u0131n\u0131n varl\u0131\u011f\u0131 halinde, \u00f6l\u00e7\u00fcl\u00fc ve demokratik toplum gereklerine ayk\u0131r\u0131 olmayacak \u015fekilde s\u0131n\u0131rlanabilir.<\/span><\/p>\n

\u0130ptal isteminin reddine ili\u015fkin gerek\u00e7ede, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n, ki\u015finin insan onuruna uygun asgari ya\u015fam d\u00fczeyini s\u00fcrd\u00fcrebilmesi i\u00e7in gerekli oldu\u011fu d\u00fc\u015f\u00fcncesine dayan\u0131lm\u0131\u015f, ancak bunun istisnas\u0131 olabilece\u011fi ve nafaka borcunun \u00f6denmesi i\u00e7in ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n k\u0131smen haczedilebilmesinin Anayasaya ayk\u0131r\u0131 olmayaca\u011f\u0131 belirtilmi\u015ftir. Bu gerek\u00e7e dahi, alacakl\u0131n\u0131n ve bor\u00e7lunun menfaatleri aras\u0131nda sosyal hukuk devleti gereklerine g\u00f6re bir denge kurulmas\u0131 ihtiyac\u0131na i\u015faret etmektedir. <\/span>Halbuki<\/span> iptal istemine konu kural, belki de sigortal\u0131 olmayan, hi\u00e7bir geliri de bulunmayan alacakl\u0131n\u0131n alaca\u011f\u0131n\u0131 tahsil edememesi halinde nas\u0131l bir zarurete du\u00e7ar olaca\u011f\u0131n\u0131 da sorgulama gere\u011fi duymaks\u0131z\u0131n, bor\u00e7lu lehine mutlak bir koruma sa\u011flamaktad\u0131r. Alacakl\u0131 her zaman zengin ve g\u00fc\u00e7l\u00fc olmayabilece\u011fi gibi, bor\u00e7lu, \u00fczerine kay\u0131tl\u0131 ve haczi kabil hi\u00e7bir mal\u0131 olmayan ancak ger\u00e7ekte \u00e7ok iyi ko\u015fullarda ya\u015fayan bir ki\u015fi de olabilir. Bu nedenle, alacak hakk\u0131na getirilen bu s\u0131n\u0131rlamada, sosyal devlet gereklerinden kaynakland\u0131\u011f\u0131 s\u00f6ylenebilecek, a\u00e7\u0131k bir kamu yarar\u0131 mevcut de\u011fildir. \u201cAlacakl\u0131n\u0131n alaca\u011f\u0131n\u0131 bor\u00e7lunun di\u011fer gelirleri veya malvarl\u0131\u011f\u0131ndan alabilece\u011fi\u201d varsay\u0131m\u0131 ise hukuksall\u0131k ve nesnellikten uzakt\u0131r. Devletin \u201csosyal devlet\u201d gereklerini, hukukunu korumakla m\u00fckellef oldu\u011fu di\u011fer vatanda\u015flar\u0131n\u0131n s\u0131rt\u0131ndan ger\u00e7ekle\u015ftirmesi, sonu\u00e7ta o devletin hem \u201csosyal\u201d hem de \u201chukuk devleti\u201d olmaktan \u00e7\u0131kmas\u0131na yol a\u00e7acakt\u0131r.<\/span><\/p>\n

Kural\u0131n m\u00fclkiyet hakk\u0131 kapsam\u0131ndaki alacak hakk\u0131na \u00f6l\u00e7\u00fcs\u00fcz bir m\u00fcdahale te\u015fkil etti\u011fi, bu nedenle Anayasan\u0131n 2. ve 35. maddelerine ayk\u0131r\u0131 oldu\u011fu d\u00fc\u015f\u00fcncesiyle karara kat\u0131lm\u0131yorum.<\/span><\/p>\n

<\/span><\/p>\n

Ba\u015fkanvekili<\/span><\/p>\n

Osman <\/span>Alifeyyaz<\/span> PAKS\u00dcT<\/span><\/p>\n

<\/span><\/p>\n

<\/span><\/p>\n

KAR\u015eIOY GEREK\u00c7ES\u0130<\/span><\/p>\n

506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin 24.6.2004 g\u00fcnl\u00fc 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131nda, \u201cBu kanun gere\u011fince ba\u011flanacak gelir veya ayl\u0131klar ve sa\u011flanacak yard\u0131mlar, nafaka bor\u00e7lar\u0131 ve bu Kanun\u2019un 80 inci maddesine g\u00f6re takip ve tahsili gereken alacaklar d\u0131\u015f\u0131nda, haciz veya ba\u015fkas\u0131na devir ve temlik edilemez.\u201d; 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019nun 93. maddesinin ilk f\u0131kras\u0131n\u0131n ikinci t\u00fcmcesinde de \u201cGelir, ayl\u0131k ve \u00f6denekler, 88 inci maddeye g\u00f6re takip ve tahsili gereken alacaklar ile nafaka bor\u00e7lar\u0131 d\u0131\u015f\u0131nda haczedilemez\u201d denilmi\u015f, 506 ve 5510 say\u0131l\u0131 Yasalar\u0131n itiraz konusu kurallar\u0131yla g\u00f6ndermede bulunulan 80 ve 88. maddelerde ise, primlerin \u00f6denmesi d\u00fczenlenmi\u015ftir. <\/span>Bu d\u00fczenlemelere g\u00f6re, Kurum\u2019dan sa\u011flanan ayl\u0131klara, nafaka ve sosyal sigorta prim alacaklar\u0131 d\u0131\u015f\u0131nda haciz konulamayacakt\u0131r.<\/span><\/p>\n

506 say\u0131l\u0131 Sosyal Sigortalar Yasas\u0131\u2019n\u0131n 121. maddesi 1.10.2008 g\u00fcn\u00fcnde y\u00fcr\u00fcrl\u00fc\u011fe giren 5510 say\u0131l\u0131 Yasa\u2019n\u0131n 106. maddesinin 1 numaral\u0131 bendi ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ise de \u0130cra Tetkik Mercii\u2019nde bak\u0131lmakta olan davada, davac\u0131n\u0131n maa\u015f\u0131 \u00fczerindeki haczin dayana\u011f\u0131, 1.10.2008 g\u00fcn\u00fcnden \u00f6nce ve sonraki d\u00f6neme ili\u015fkin olmak \u00fczere her iki Yasa\u2019n\u0131n belirtilen kurallar\u0131 oldu\u011fundan, haciz yasa\u011f\u0131 bak\u0131m\u0131ndan aralar\u0131nda fark bulunmayan bu kurallar\u0131n birlikte incelenmesi gerekmi\u015ftir.<\/span><\/p>\n

\u0130tiraz konusu kurallarla sigortal\u0131lar\u0131n ayl\u0131klar\u0131ndan ba\u015fka haczedilebilecek gelir ve mallar\u0131n\u0131n bulunmamas\u0131 durumunda, bu ki\u015filerden alacakl\u0131 olanlar\u0131n haklar\u0131na kavu\u015fmalar\u0131 olanaks\u0131z hale getirilmi\u015ftir.<\/span><\/p>\n

M\u00fclkiyet hakk\u0131n\u0131 d\u00fczenleyen Anayasa\u2019n\u0131n 35. maddesinin gerek\u00e7esinde de belirtildi\u011fi gibi m\u00fclkiyet hakk\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen anayasal g\u00fcvence, yaln\u0131z menkul ve ta\u015f\u0131nmaz mallar\u0131 de\u011fil, para ile de\u011ferlendirilebilen haklar\u0131 ve mal varl\u0131\u011f\u0131n\u0131 da kapsamaktad\u0131r. Bu nedenle ki\u015filerin alacak haklar\u0131n\u0131n da 35. maddenin g\u00fcvencesi alt\u0131nda oldu\u011funda duraksamaya yer yoktur. Maddenin ikinci f\u0131kras\u0131nda bu hakk\u0131n ancak kamu yarar\u0131 amac\u0131yla kanunla s\u0131n\u0131rland\u0131r\u0131labilece\u011fi vurgulanm\u0131\u015f ise de bir hak ve \u00f6zg\u00fcrl\u00fc\u011f\u00fcn t\u00fcm\u00fcyle kullan\u0131lamaz hale getirilmesinin, s\u0131n\u0131rlamay\u0131 a\u015fan onu yok eden bir durum oldu\u011fu a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

\u0130tiraz konusu d\u00fczenlemeyle bor\u00e7lu konumunda olan sigortal\u0131n\u0131n, ayl\u0131\u011f\u0131ndan ba\u015fka bir mali kayna\u011f\u0131n\u0131n bulunmamas\u0131 durumunda alacakl\u0131n\u0131n, kesinle\u015fmi\u015f yarg\u0131 kararlar\u0131yla h\u00fck\u00fcm alt\u0131na al\u0131nan ve m\u00fclkiyet hakk\u0131 kapsam\u0131nda bulunan alacak haklar\u0131na haciz yoluyla ula\u015fmas\u0131n\u0131n t\u00fcm\u00fcyle engellenmesi, Anayasa\u2019n\u0131n 35. maddesine ayk\u0131r\u0131l\u0131k olu\u015fturmaktad\u0131r. Ayr\u0131ca, hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn varl\u0131\u011f\u0131n\u0131n kabul\u00fc i\u00e7in, yaln\u0131z hakk\u0131n aranmas\u0131n\u0131n g\u00fcvence alt\u0131na al\u0131nmas\u0131 yeterli olmay\u0131p ona ula\u015f\u0131lmas\u0131n\u0131n da sa\u011flanmas\u0131 gerekti\u011finden, yarg\u0131 karar\u0131yla kesinle\u015fen bir alaca\u011f\u0131n haciz yasa\u011f\u0131 nedeniyle tahsilinin engellenmesi, Anayasa\u2019n\u0131n hak arama \u00f6zg\u00fcrl\u00fc\u011f\u00fcne ili\u015fkin 36. maddesine de ayk\u0131r\u0131d\u0131r.<\/span><\/p>\n

Sigorta ayl\u0131klar\u0131na haciz yasa\u011f\u0131 getirilmesinin nedeni, ku\u015fkusuz belirli bir miktar\u0131 a\u015fmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclen bu ayl\u0131klar\u0131 alanlar\u0131, ge\u00e7im s\u0131k\u0131nt\u0131s\u0131 i\u00e7ine d\u00fc\u015f\u00fcrmemektir. Ancak, bu husus bir varsay\u0131m olup, sigortadan yeterli miktarda ayl\u0131k alanlar\u0131n da bulundu\u011fu bir ger\u00e7ektir. Hi\u00e7bir sosyal g\u00fcvencesi ve geliri olmamas\u0131 durumunda alacakl\u0131n\u0131n, sigorta ayl\u0131\u011f\u0131 alan bor\u00e7ludan daha zor durumda kalabilece\u011fi de a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

Bir bor\u00e7, alacak ili\u015fkisinde edimini yerine getirmeyen bor\u00e7lunun, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getiren alacakl\u0131dan daha fazla hukuki koruma g\u00f6rmesi, insan haklar\u0131na dayanan adil ve hakkaniyete uygun bir d\u00fczen ger\u00e7ekle\u015ftirmekle y\u00fck\u00fcml\u00fc olan hukuk devletinin gerekleriyle de ba\u011fda\u015fmamaktad\u0131r.<\/span><\/p>\n

A\u00e7\u0131klanan nedenlerle itiraz konusu d\u00fczenlemelerin Anayasa\u2019n\u0131n 2, 35 ve 36. maddelerine ayk\u0131r\u0131 oldu\u011fu ve iptali gerekti\u011fi d\u00fc\u015f\u00fcncesiyle \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lm\u0131yorum.<\/span><\/p>\n

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\u00dcye<\/span><\/p>\n

Fulya KANTARCIO\u011eLU<\/span><\/p>\n

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<\/span><\/strong><\/p>\n

MUHALEFET \u015eERH\u0130<\/span><\/strong><\/p>\n

Anayasa Mahkemesi Hukuk Devletini; \u201cinsan haklar\u0131na sayg\u0131 g\u00f6steren, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, her eylem ve i\u015flemi hukuka uygun olan, her alanda adaletli bir hukuk d\u00fczeni kurup bunu geli\u015ftirerek s\u00fcrd\u00fcren, Anayasa\u2019ya ayk\u0131r\u0131 durum ve tutumlardan ka\u00e7\u0131nan, hukuku t\u00fcm devlet organlar\u0131na egemen k\u0131lan, Anayasa ve hukukun \u00fcst\u00fcn kurallar\u0131yla kendini ba\u011fl\u0131 say\u0131p yarg\u0131 denetimine a\u00e7\u0131k olan, yasalar\u0131n \u00fcst\u00fcnde yasalar\u0131n bozamayaca\u011f\u0131 temel hukuk ilkeleri ve Anayasa\u2019n\u0131n oldu\u011fu bilincinde olan devlettir.\u201d \u015feklinde tan\u0131mlamaktad\u0131r. <\/span>\u00d6ncelikle Anayasa\u2019ya ve yukar\u0131daki tan\u0131ma <\/span>g\u00f6re<\/span> <\/span>devlet<\/span>, her \u015feyden \u00f6nce adaletli bir hukuk d\u00fczeni kurmakla y\u00fck\u00fcml\u00fcd\u00fcr. Adaletli bir hukuk d\u00fczeni alacakl\u0131n\u0131n alaca\u011f\u0131na kavu\u015fmas\u0131n\u0131 sa\u011flamakla m\u00fcmk\u00fcnd\u00fcr. Emekli bor\u00e7lunun, maa\u015f\u0131ndan ba\u015fka haczi kabil mal\u0131 bulunmad\u0131\u011f\u0131 takdirde alacakl\u0131 alaca\u011f\u0131n\u0131 nas\u0131l alacakt\u0131r? Alacakl\u0131n\u0131n alaca\u011f\u0131n\u0131 yasal ve me\u015fru yoldan alamamas\u0131,<\/span> <\/span>yasaya ayk\u0131r\u0131 yollara ba\u015fvurulmas\u0131na, mafya vb. \u00f6rg\u00fctlerin ortaya \u00e7\u0131kmas\u0131na neden olmayacak m\u0131d\u0131r? Ya da hi\u00e7bir sosyal g\u00fcvencesi bulunmayan alacakl\u0131lar\u0131n haklar\u0131n\u0131 kim nas\u0131l savunacakt\u0131r? Bu sorular kar\u015f\u0131s\u0131nda \u201cSosyal Devlet\u201d ilkesi gerek\u00e7esi ile emekli bor\u00e7lular\u0131 korumak m\u0131? Yoksa \u201cHukuk Devleti\u201dnin gereklerinden olan her alanda adaletli bir hukuk d\u00fczeni kurmak m\u0131? Tercihi ile kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nd\u0131\u011f\u0131nda \u00f6ncelikli tercih \u201cAdaletli Bir Hukuk D\u00fczeni Kurmak\u201d<\/span> <\/span>olmal\u0131 ve emekli bor\u00e7lular\u0131n maa\u015f haczini engelleyen kural\u0131n iptaline karar verilmedir.<\/span><\/p>\n

\u00d6te yandan asgari \u00fccretin \u00fczerinde maa\u015f alan \u00e7ok say\u0131da emekli bulundu\u011fu, \u0130cra \u0130flas Kanunu\u2019nda bor\u00e7lunun ge\u00e7inebilmesi i\u00e7in maa\u015f\u0131n\u0131n \u00be \u00fcn\u00fcn haczedilmesinin yasakland\u0131\u011f\u0131, bor\u00e7lunun maa\u015f\u0131n\u0131n ancak \u00bc \u00fcn\u00fcn haczedilebildi\u011fi hususlar\u0131 da g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, Sosyal Devlet ilkesinden hareketle emekli bor\u00e7lular\u0131n maa\u015f\u0131na haciz yasa\u011f\u0131n\u0131n devam etmesini anlamland\u0131rmak m\u00fcmk\u00fcn olamamaktad\u0131r.<\/span><\/p>\n

Ayr\u0131ca, alacakl\u0131n\u0131n alaca\u011f\u0131na kavu\u015fmas\u0131n\u0131n maa\u015f haczi ile engellenmesi,<\/span> <\/span>Anayasa\u2019n\u0131n 35. maddesinde g\u00fcvence alt\u0131na al\u0131nan \u201cM\u00fclkiyet Hakk\u0131\u201d ilkesine de ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir. Anayasa\u2019da m\u00fclkiyet hakk\u0131n\u0131n ancak kamu yarar\u0131 amac\u0131yla s\u0131n\u0131rland\u0131r\u0131labilece\u011fi ifade olunmu\u015ftur. M\u00fclkiyet haklar\u0131ndan olan alaca\u011f\u0131na kavu\u015fma hakk\u0131na, emekli maa\u015f\u0131 haczi engeli konulmas\u0131nda herhangi bir kamu yarar\u0131 bulunmamakta, aksine adaletli bir hukuk d\u00fczeni tesisine engel olmas\u0131 nedeniyle emekli maa\u015f\u0131 haczi yasa\u011f\u0131 bizatihi kamu yarar\u0131 ilkesine ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir.<\/span><\/p>\n

\u0130ptali istenen kural Anayasa\u2019n\u0131n 36. maddesinde d\u00fczenlenen \u201cHak Arama H\u00fcrriyeti\u201d y\u00f6n\u00fcnden de\u011ferlendirildi\u011finde de Anayasa\u2019ya ayk\u0131r\u0131l\u0131k te\u015fkil etmektedir. \u00c7\u00fcnk\u00fc yasak, alacakl\u0131n\u0131n hakk\u0131n\u0131 aramas\u0131na ve hakk\u0131na kavu\u015fmas\u0131na engel olmaktad\u0131r<\/span><\/p>\n

A\u00e7\u0131klanan nedenlerle iptali talep olunan kural, Anayasa\u2019n\u0131n 2<\/span>.,<\/span> 35. ve 36. maddelerine ayk\u0131r\u0131 oldu\u011fundan \u00e7o\u011funluk g\u00f6r\u00fc\u015f\u00fcne kat\u0131lm\u0131yoruz.<\/span><\/p>\n

<\/span><\/p>\n

\u00dcye<\/span> <\/span>\u00dcye<\/span><\/p>\n

Nuri NEC\u0130PO\u011eLU<\/span> <\/span>Celal M\u00fcmtaz AKINCI<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

506 say\u0131l\u0131 Sosyal Sigortalar Kanunu\u2019nun 121. maddesinin, 24.6.2004 g\u00fcnl\u00fc, 5198 say\u0131l\u0131 Yasa\u2019n\u0131n 17. maddesiyle de\u011fi\u015ftirilen birinci f\u0131kras\u0131n\u0131n; 5510 say\u0131l\u0131<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1962","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=1962"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1962\/revisions"}],"predecessor-version":[{"id":1963,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1962\/revisions\/1963"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=1962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=1962"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=1962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}