{"id":11632,"date":"2018-01-04T05:46:03","date_gmt":"2018-01-04T05:46:03","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=11632"},"modified":"2018-01-04T05:46:03","modified_gmt":"2018-01-04T05:46:03","slug":"anayasa-mahkemesinin-1-11-2017-tarihli-ve-e-2017-142-k-2017-150-sayili-karari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/01\/anayasa-mahkemesinin-1-11-2017-tarihli-ve-e-2017-142-k-2017-150-sayili-karari\/","title":{"rendered":"Anayasa Mahkemesinin 1\/11\/2017 Tarihli ve E: 2017\/142, K: 2017\/150 Say\u0131l\u0131 Karar\u0131"},"content":{"rendered":"

\"\"<\/a>04 Ocak 2018 Tarihli Resmi Gazete Say\u0131:\u00a030291\u00a0 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: Esas Say\u0131s\u0131 : 2017\/142 Karar Say\u0131s\u0131: 2017\/150 Karar Tarihi: 1.11.2017…<\/p>\n

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Anayasa Mahkemesinin 1\/11\/2017 Tarihli ve E: 2017\/142, K: 2017\/150 Say\u0131l\u0131 Karar\u0131<\/strong><\/p>\n

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04 Ocak 2018 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030291\u00a0<\/b><\/p>\n

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

Esas Say\u0131s\u0131 : 2017\/142<\/p>\n

Karar Say\u0131s\u0131: 2017\/150<\/p>\n

Karar Tarihi: 1.11.2017<\/p>\n

\u0130T\u0130RAZ YOLUNA BA\u015eVURAN<\/strong>: Kocaeli 2. Vergi Mahkemesi<\/p>\n

\u0130T\u0130RAZIN KONUSU<\/strong>: 27.10.1999 tarihli ve\u00a04458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu<\/a><\/strong>\u2019nun 28.3.2013 tarihli ve\u00a06455 say\u0131l\u0131 Kanun<\/a><\/strong>\u2019un 12. maddesiyle de\u011fi\u015ftirilen 235. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c\u2026e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin\u2026\u201d ibaresinin Anayasa\u2019n\u0131n 2. ve 13. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptaline karar verilmesi talebidir.<\/p>\n

OLAY<\/strong>: \u0130dari para cezas\u0131n\u0131n iptali talebiyle a\u00e7\u0131lan davada itiraz konusu kural\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptali i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n

I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcKM\u00dc<\/strong><\/p>\n

Kanun\u2019un 235. maddesinin itiraz konusu ibarenin de yer ald\u0131\u011f\u0131 (1) numaral\u0131 f\u0131kras\u0131 \u015f\u00f6yledir:<\/p>\n

\u201c1. Serbest dola\u015f\u0131ma giri\u015f rejimine tabi tutulan e\u015fyaya ili\u015fkin olarak, yap\u0131lan beyan ile muayene ve denetleme veya teslimden sonra kontrol sonucunda;<\/em><\/p>\n

a) E\u015fyan\u0131n genel d\u00fczenleyici idari i\u015flemlerle ithalinin yasaklanm\u0131\u015f oldu\u011funun tespiti halinde, e\u015fyan\u0131n g\u00fcmr\u00fck vergilerinin al\u0131nmas\u0131n\u0131n yan\u0131 s\u0131ra, g\u00fcmr\u00fcklenmi\u015f de\u011ferinin d\u00f6rt kat\u0131 idari para cezas\u0131 verilir.<\/em><\/p>\n

b) (a) bendindeki e\u015fyan\u0131n de\u011fersiz, art\u0131k veya at\u0131k madde olmas\u0131 durumunda, idari para cezas\u0131; d\u00f6kme halinde gelen e\u015fya i\u00e7in ton ba\u015f\u0131na otuz bin T\u00fcrk Liras\u0131, ambalajl\u0131 gelmesi halinde kap ba\u015f\u0131na alt\u0131 y\u00fcz T\u00fcrk Liras\u0131 olarak hesaplan\u0131r ve e\u015fya yurtd\u0131\u015f\u0131 edilir.<\/em><\/p>\n

c) E\u015fyan\u0131n ithali, lisansa, \u015farta, izne, k\u0131s\u0131nt\u0131ya veya belli kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi oldu\u011fu halde uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f veya belge al\u0131nm\u0131\u015f gibi beyan edildi\u011finin tespit edilmesi halinde, e\u015fyan\u0131n g\u00fcmr\u00fck vergilerinin yan\u0131 s\u0131ra, e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 idari para cezas\u0131 verilir.<\/em><\/p>\n

d) (c) bendindeki e\u015fyan\u0131n de\u011fersiz, art\u0131k veya at\u0131k madde olmas\u0131 durumunda, idari para cezas\u0131; d\u00f6kme halinde gelen e\u015fya i\u00e7in ton ba\u015f\u0131na sekiz bin T\u00fcrk Liras\u0131, ambalajl\u0131 gelmesi halinde kap ba\u015f\u0131na iki y\u00fcz T\u00fcrk Liras\u0131 olarak hesaplan\u0131r ve e\u015fya yurtd\u0131\u015f\u0131 edilir.\u201d<\/em><\/p>\n

II. \u0130LK \u0130NCELEME<\/strong><\/p>\n

1. Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc h\u00fck\u00fcmleri uyar\u0131nca Z\u00fcht\u00fc ARSLAN, Burhan \u00dcST\u00dcN, Engin YILDIRIM, Serdar \u00d6ZG\u00dcLD\u00dcR, Serruh KALEL\u0130, Osman Alifeyyaz PAKS\u00dcT, Recep K\u00d6M\u00dcRC\u00dc, Nuri NEC\u0130PO\u011eLU, Hicabi DURSUN, Celal M\u00fcmtaz AKINCI, Muammer TOPAL, M. Emin KUZ, Ha\u015fan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, R\u0131dvan G\u00dcLE\u00c7, Recai AKYEL ve Yusuf \u015eevki HAKYEMEZ\u2019in kat\u0131l\u0131mlar\u0131yla 26.7.2017 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda \u00f6ncelikle s\u0131n\u0131rlama sorunu g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2. Anayasa\u2019n\u0131n 152. ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 40. maddelerine g\u00f6re Anayasa Mahkemesine itiraz yoluyla yap\u0131lacak ba\u015fvurular itiraz yoluna ba\u015fvuran mahkemenin bakmakta oldu\u011fu davada uygulayaca\u011f\u0131 yasa kural\u0131 ile s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n

3. \u0130tiraz yoluna ba\u015fvuran Mahkeme, 4458 say\u0131l\u0131 Kanun\u2019un 6455 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle de\u011fi\u015ftirilen 235. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c\u2026e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin\u2026\u201d ibaresinin iptalini talep etmi\u015ftir.<\/p>\n

4. \u0130tiraz konusu ibare; e\u015fyan\u0131n ithali lisansa, \u015farta, izne, k\u0131s\u0131nt\u0131ya veya belli<\/p>\n

kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi oldu\u011fu h\u00e2lde uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f veya belge al\u0131nm\u0131\u015f gibi beyan edildi\u011finin tespit edilmesi h\u00e2linde uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen idari para cezas\u0131n\u0131n belirlenmesinde esas al\u0131nacak ortak h\u00fck\u00fcm niteli\u011findedir. Bak\u0131lmakta olan dava, e\u015fyan\u0131n ithali belli kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi oldu\u011fu h\u00e2lde uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f gibi beyan edilmesinden kaynaklanmaktad\u0131r. E\u015fyan\u0131n ithalinin lisansa, \u015farta, izne, k\u0131s\u0131nt\u0131ya veya belli kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi olmas\u0131na ra\u011fmen uygunluk ve yeterlilik belgesi al\u0131nm\u0131\u015f gibi beyan edilmesi hususlar\u0131, bak\u0131lmakta olan davan\u0131n konusunu olu\u015fturmad\u0131\u011f\u0131ndan itiraz konusu ibareye ili\u015fkin esas incelemenin \u201c\u2026uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f.<\/em>..\u201d ibaresi y\u00f6n\u00fcnden s\u0131n\u0131rl\u0131 olarak yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

5. A\u00e7\u0131klanan nedenlerle 27.10.1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun, 28.3.2013 tarihli ve 6455 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle de\u011fi\u015ftirilen 235. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c\u2026e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin\u2026<\/em>\u201d ibaresinin esas\u0131n\u0131n incelemesine, esasa ili\u015fkin incelenmenin bentte yer alan \u201c\u2026uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f\u2026<\/em>\u201d ibaresi y\u00f6n\u00fcnden s\u0131n\u0131rl\u0131 olarak<\/p>\n

yap\u0131lmas\u0131na OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/p>\n

III. ESASIN \u0130NCELENMES\u0130<\/strong><\/p>\n

6. Ba\u015fvuru karar\u0131 ve ekleri, Raport\u00f6r Ayd\u0131n AYG\u00dcN taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu kanun h\u00fckm\u00fc, dayan\u0131lan Anayasa kurallar\u0131 ile bunlar\u0131n gerek\u00e7eleri okunup incelendikten sonra gere\u011fi g\u00f6r\u00fc\u015f\u00fcl\u00fcp d\u00fc\u015f\u00fcn\u00fcld\u00fc:<\/p>\n

A. \u0130tiraz\u0131n Gerek\u00e7esi<\/strong><\/p>\n

7. Ba\u015fvuru karar\u0131nda \u00f6zetle, itiraz konusu ibarenin yer ald\u0131\u011f\u0131 kural<\/p>\n

kapsam\u0131nda yasaklanan fiillerin ger\u00e7ekle\u015ftirilmesi h\u00e2linde uygulanacak idari para cezas\u0131n\u0131n e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011feri \u00fczerinden belirlenmesinin, hukuk devleti ilkesinin unsurlar\u0131ndan biri olan \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131l\u0131k olu\u015fturdu\u011fu, para cezas\u0131n\u0131n belirlenmesinde e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin esas al\u0131nmas\u0131n\u0131n, s\u00f6z konusu su\u00e7un i\u015flenmesi sonucu bozulan kamu d\u00fczeninin yeniden tesisi amac\u0131na ula\u015fmak i\u00e7in elveri\u015fli ve gerekli olmad\u0131\u011f\u0131 gibi su\u00e7 ve ceza aras\u0131nda orant\u0131 da bulunmad\u0131\u011f\u0131 belirtilerek kural\u0131n Anayasa\u2019n\u0131n 2. ve 13. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

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

8. Kanun\u2019un 235. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n itiraz konusu ibarenin yer ald\u0131\u011f\u0131 (c) bendinde e\u015fyan\u0131n ithali lisansa, \u015farta, izne, k\u0131s\u0131nt\u0131ya veya belli kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi oldu\u011fu h\u00e2lde uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f veya belge al\u0131nm\u0131\u015f gibi beyan edilmesi h\u00e2linde e\u015fyan\u0131n g\u00fcmr\u00fck vergilerinin yan\u0131 s\u0131ra e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 idari para cezas\u0131 verilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. E\u015fyan\u0131n ithalinin, belli kurulu\u015flar\u0131n verece\u011fi uygunluk veya yeterlilik belgesine tabi oldu\u011fu h\u00e2lde uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f gibi beyan edilmesi h\u00e2linde verilecek idari para cezas\u0131n\u0131n belirlenmesinde \u201ce\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin\u2019 esas al\u0131nmas\u0131, itiraz konusu ibareyi olu\u015fturmaktad\u0131r.<\/p>\n

9. Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devleti; eylem ve i\u015flemleri hukuka uygun, insan haklar\u0131na sayg\u0131l\u0131, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, her alanda adaletli bir hukuk d\u00fczeni kurup bunu geli\u015ftirerek s\u00fcrd\u00fcren, Anayasa\u2019ya ayk\u0131r\u0131 durum ve tutumlardan ka\u00e7man, Anayasa ve hukukun \u00fcst\u00fcn kurallar\u0131yla kendini ba\u011fl\u0131 sayan, yarg\u0131 denetimine a\u00e7\u0131k olan devlettir.<\/p>\n

10. Hukuk devletinde ceza hukukuna ili\u015fkin d\u00fczenlemelerde oldu\u011fu gibi kabahatler hukuku a\u00e7\u0131s\u0131ndan da Anayasa\u2019ya ba\u011fl\u0131 kalmak ko\u015fuluyla hangi eylemlerin kabahat say\u0131laca\u011f\u0131, bunlara uygulanacak yapt\u0131r\u0131m\u0131n t\u00fcr\u00fc ve \u00f6l\u00e7\u00fcs\u00fc, yapt\u0131r\u0131m\u0131n a\u011f\u0131rla\u015ft\u0131r\u0131c\u0131 ve hafifletici nedenlerinin belirlenmesi gibi konularda kanun koyucunun takdir yetkisi bulunmaktad\u0131r.<\/p>\n

11. Kanun koyucu, takdir yetkisi i\u00e7indeki bu d\u00fczenlemeleri yaparken hukuk devleti ilkesinin bir gere\u011fi olan \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesiyle ba\u011fl\u0131d\u0131r. Bu ilke ise \u201celveri\u015flilik\u201d, \u201cgereklilik\u201d ve \u201corant\u0131l\u0131l\u0131k\u201d olmak \u00fczere \u00fc\u00e7 alt ilkeden olu\u015fmaktad\u0131r. \u201cElveri\u015flilik ilkesi\u201d, \u00f6ng\u00f6r\u00fclen yapt\u0131r\u0131m\u0131n ula\u015f\u0131lmak istenen ama\u00e7 i\u00e7in elveri\u015fli olmas\u0131n\u0131, \u201cgereklilik ilkesi\u201d, \u00f6ng\u00f6r\u00fclen yapt\u0131r\u0131m\u0131n ula\u015f\u0131lmak istenen ama\u00e7 bak\u0131m\u0131ndan gerekli olmas\u0131n\u0131, \u201corant\u0131l\u0131l\u0131k ilkesi\u201d ise \u00f6ng\u00f6r\u00fclen yapt\u0131r\u0131m ile ula\u015f\u0131lmak istenen ama\u00e7 aras\u0131nda olmas\u0131 gereken orant\u0131y\u0131 ifade etmektedir. Bir kuralda \u00f6ng\u00f6r\u00fclen d\u00fczenleme ile ula\u015f\u0131lmak istenen ama\u00e7 aras\u0131nda da \u201c\u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesi\u201d gere\u011fince makul bir dengenin bulunmas\u0131 zorunludur.<\/p>\n

12. \u0130tiraz konusu ibarenin yer ald\u0131\u011f\u0131 kuralda, serbest dola\u015f\u0131ma girecek e\u015fyan\u0131n ithalinin belirli \u015fartlara ba\u011flanm\u0131\u015f olmas\u0131na ra\u011fmen bu \u015fartlara ayk\u0131r\u0131 olarak ithalat\u0131 ger\u00e7ekle\u015ftirenlere e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011feri \u00fczerinden hesaplanacak idari para cezas\u0131n\u0131n uygulanaca\u011f\u0131 d\u00fczenlenmi\u015ftir. G\u00fcmr\u00fcklenmi\u015f de\u011fer kavram\u0131 Kanun\u2019un 3. maddesinde \u201cUluslararas\u0131 K\u0131ymet S\u00f6zle\u015fmesine g\u00f6re belirlenecek; ithal e\u015fyas\u0131 i\u00e7in e\u015fyan\u0131n C\u0130F k\u0131ymeti ile g\u00fcmr\u00fck vergileri toplam\u0131n\u0131, ihra\u00e7 e\u015fyas\u0131 i\u00e7in FOB k\u0131ymeti ile g\u00fcmr\u00fck vergileri toplam\u0131n\u0131 ifade etmektedir\u201d \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. E\u015fyan\u0131n C\u0130F k\u0131ymeti mal\u0131n de\u011feri, sigortas\u0131 ve navlunu; FOB k\u0131ymeti ise limana ta\u015f\u0131ma, liman g\u00fcmr\u00fc\u011f\u00fc ve liman masraflar\u0131n\u0131n tedarik\u00e7iye ait oldu\u011funu ifade eder.<\/p>\n

13. Kanun\u2019un 74. maddesinde ithal e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015finin \u201cticaret politikas\u0131 \u00f6nlemlerinin uygulanmas\u0131, e\u015fyan\u0131n ithali i\u00e7in \u00f6ng\u00f6r\u00fclen di\u011fer i\u015flemlerin tamamlanmas\u0131 ve kanunen \u00f6denmesi gereken vergilerin tahsili ile m\u00fcmk\u00fcn\u201d oldu\u011fu d\u00fczenlenmi\u015ftir. Buna g\u00f6re T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgesine getirilen e\u015fyan\u0131n serbest dola\u015f\u0131ma girebilmesi, maddede belirlenen \u015fartlar\u0131n yerine getirilmesiyle ger\u00e7ekle\u015fecektir. Bu \u015fartlar\u0131n yerine getirilmesi sonucunda serbest dola\u015f\u0131ma giren bir mal T\u00fcrkiye\u2019de \u00fcretilmi\u015f \u00fcr\u00fcnler gibi ve ayn\u0131 \u015fartlarda ticarete konu olabilecektir.<\/p>\n

14. Uluslararas\u0131 ticarete konu olan mal\u0131n \u00fclkeye giri\u015fi, \u00fclkeden \u00e7\u0131k\u0131\u015f\u0131, \u00fclkede ge\u00e7ici veya s\u00fcrekli olarak bulunu\u015fu ya da \u00fclkeden do\u011frudan ge\u00e7i\u015fi i\u00e7in uygulanmas\u0131 gereken kurallar\u0131n belirlenmesi kanun koyucunun takdir yetkisindedir. Bu ba\u011flamda, g\u00fcmr\u00fck mevzuat\u0131na ayk\u0131r\u0131 fiilleri belirleyerek bunlar i\u00e7in adli veya idari yapt\u0131r\u0131mlar \u00f6ng\u00f6rmek, d\u0131\u015f ticaretin i\u015fleyi\u015fine ili\u015fkin kurallar koymak ve tedbirler almak konusu da kanun koyucunun sahip oldu\u011fu takdir yetkisi kapsam\u0131ndad\u0131r.<\/p>\n

15. G\u00fcmr\u00fck rejimi d\u00fczenlemelerinin \u00f6nemli fonksiyonlar\u0131ndan biri de d\u0131\u015f ticarette koruma \u00f6nlemlerini ger\u00e7ekle\u015ftirmesidir. D\u0131\u015f ticarette koruma \u00f6nlemleri dikkate al\u0131nd\u0131\u011f\u0131nda ulusal sanayi, tar\u0131m, ticaret ve hizmetlerin haks\u0131z rekabete kar\u015f\u0131 korunmas\u0131nda g\u00fcmr\u00fck rejimi d\u00fczenlemelerinin \u00f6nemli bir i\u015flevi bulunmaktad\u0131r. Bu nedenle kanun koyucunun g\u00fcmr\u00fck rejiminin d\u00fczenli bir \u015fekilde i\u015flemesi i\u00e7in ithalat\u00e7\u0131 ve ihracat\u00e7\u0131lara baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckler y\u00fcklemesinin, ula\u015f\u0131lmak istenen ama\u00e7 y\u00f6n\u00fcnden gereksiz oldu\u011fu s\u00f6ylenemez. Bununla birlikte bir g\u00fcmr\u00fck rejimi olan serbest dola\u015f\u0131ma giri\u015f rejimine ayk\u0131r\u0131 davrananlara verilecek idari para cezas\u0131n\u0131n hesaplanmas\u0131nda e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin esas al\u0131nmas\u0131n\u0131n g\u00fcmr\u00fck rejimine ayk\u0131r\u0131 davran\u0131\u015flar\u0131n \u00f6n\u00fcne ge\u00e7ilmesi amac\u0131na ve bu davran\u0131\u015flar y\u00f6n\u00fcnden cayd\u0131r\u0131c\u0131l\u0131\u011f\u0131n sa\u011flanmas\u0131na y\u00f6nelik oldu\u011fu, bu nedenle de elveri\u015flilik ilkesine ayk\u0131r\u0131 olmad\u0131\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan itiraz konusu ibarenin \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesinin alt ilkeleri olan elveri\u015flilik ve gereklilik ilkeleriyle \u00e7eli\u015fen bir y\u00f6n\u00fc de bulunmamaktad\u0131r.<\/p>\n

16. \u00d6te yandan d\u0131\u015f ticaret politikalar\u0131n\u0131n etkin bir bi\u00e7imde uygulanmas\u0131, g\u00fcmr\u00fck rejimlerinin \u00f6ng\u00f6r\u00fclen ama\u00e7lar\u0131na uygun \u015fekilde i\u015flemesiyle s\u0131k\u0131 bir ili\u015fki i\u00e7indedir. G\u00fcmr\u00fck rejimlerinin kurallar\u0131; mal ve finans piyasalar\u0131n\u0131n, b\u00f6ylece mill\u00ee ekonominin korunmas\u0131na, vergi kayb\u0131n\u0131n \u00f6nlenmesine, yerli \u00fcretimin haks\u0131z rekabet kar\u015f\u0131s\u0131nda dezavantajl\u0131 konuma d\u00fc\u015f\u00fcr\u00fclmemesine hizmet eder. Bu ama\u00e7 g\u00f6zetildi\u011finde serbest dola\u015f\u0131ma giri\u015f rejimine ayk\u0131r\u0131 hareket edenlere uygulanacak idari yapt\u0131r\u0131m\u0131n belirlenmesinde e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin esas al\u0131nmas\u0131n\u0131n orant\u0131s\u0131z oldu\u011fu s\u00f6ylenemez. Bu itibarla idari para cezas\u0131 belirlenirken \u201c\u2026e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin\u2026\u201d esas al\u0131nmas\u0131yla ama\u00e7 ile ara\u00e7 aras\u0131nda makul ve uygun bir ili\u015fki kuruldu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n

17. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 de\u011fildir. \u0130tiraz\u0131n reddi gerekir.<\/p>\n

18. Kural\u0131n Anayasa\u2019n\u0131n 13. maddesiyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/p>\n

IV. H\u00dcK\u00dcM<\/strong><\/p>\n

27.10.1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun, 28.3.2013 tarihli ve 6455 say\u0131l\u0131 Kanun\u2019un 12. maddesiyle de\u011fi\u015ftirilen 235. maddesinin (1) numaral\u0131 f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c\u2026e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin<\/em>\u2026\u201d ibaresinin, \u201c\u2026uygunluk ve yeterlilik belgesine tabi de\u011filmi\u015f<\/em>\u2026 \u201d ibaresi y\u00f6n\u00fcnden Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n REDD\u0130NE, 1.11.2017 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verildi.<\/p>\n

Ba\u015fkan<\/p>\n

Z\u00fcht\u00fc ARSLAN<\/p>\n

Ba\u015fkanvekili\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ba\u015fkanvekili<\/p>\n

Burhan \u00dcST\u00dcN\u00a0 \u00a0 \u00a0 \u00a0Engin YILDIRIM<\/p>\n

\u00dcye<\/p>\n

Serdar \u00d6ZG\u00dcLD\u00dcR<\/p>\n

\u00dcye<\/p>\n

Serruh KALEL\u0130<\/p>\n

\u00dcye<\/p>\n

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

\u00dcye<\/p>\n

Recep K\u00d6M\u00dcRC\u00dc<\/p>\n

\u00dcye Nuri NEC\u0130PO\u011eLU<\/p>\n

\u00dcye<\/p>\n

Hicabi DURSUN<\/p>\n

\u00dcye<\/p>\n

Celal M\u00fcmtaz AKINCI<\/p>\n

\u00dcye Muammer TOPAL<\/p>\n

\u00dcye<\/p>\n

M. Emin KUZ<\/p>\n

\u00dcye<\/p>\n

Kadir \u00d6ZKAYA<\/p>\n

\u00dcye<\/p>\n

R\u0131dvan G\u00dcLE\u00c7<\/p>\n

\u00dcye<\/p>\n

Yusuf \u015eevki HAKYEMEZ<\/p>\n

\u00dcye<\/p>\n

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

04 Ocak 2018 Tarihli Resmi Gazete Say\u0131:\u00a030291\u00a0 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: Esas Say\u0131s\u0131 : 2017\/142 Karar Say\u0131s\u0131: 2017\/150 Karar Tarihi: 1.11.2017…  <\/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-11632","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=11632"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11632\/revisions"}],"predecessor-version":[{"id":11633,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11632\/revisions\/11633"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=11632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=11632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=11632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}