{"id":13541,"date":"2019-06-20T07:52:45","date_gmt":"2019-06-20T07:52:45","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13541"},"modified":"2019-06-20T07:52:45","modified_gmt":"2019-06-20T07:52:45","slug":"anayasa-mahkemesi-karari-e-2018-136-k-2019-21-odemesi-yapilmayan-kar-paylari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/06\/anayasa-mahkemesi-karari-e-2018-136-k-2019-21-odemesi-yapilmayan-kar-paylari\/","title":{"rendered":"Anayasa Mahkemesi Karar\u0131 E: 2018\/136, K: 2019\/21 \u2013 \u00d6demesi Yap\u0131lmayan Kar Paylar\u0131"},"content":{"rendered":"

\"\"<\/a>Anayasa Mahkemesi Karar\u0131 E: 2018\/136 20 Haziran 2019 Tarihli Resmi Gazete Say\u0131: 30807 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: Esas Say\u0131s\u0131 : 2018\/136 Karar S…<\/p>\n

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Anayasa Mahkemesi Karar\u0131 E: 2018\/136, K: 2019\/21 \u2013 \u00d6demesi Yap\u0131lmayan Kar Paylar\u0131<\/strong><\/p>\n

Tarih:\u00a0
\n

Anayasa Mahkemesi Karar\u0131 E: 2018\/136<\/h4>\n

20 Haziran 2019 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 30807<\/p>\n

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

Esas Say\u0131s\u0131<\/strong>\u00a0: 2018\/136<\/p>\n

Karar Say\u0131s\u0131<\/strong>: 2019\/21<\/p>\n

Karar Tarihi:<\/strong>\u00a010\/4\/2019<\/p>\n

\u0130T\u0130RAZ YOLUNA BA\u015eVURAN: Yozgat 2. Asliye Hukuk Mahkemesi (Ticaret Mahkemesi s\u0131fat\u0131yla)<\/p>\n

\u0130T\u0130RAZIN KONUSU: 12\/6\/1933 tarihli ve\u00a02308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse Senedi Bedellerinin H\u00e2zineye \u0130ntikali Hakk\u0131nda Kanun<\/a><\/strong>\u2018un 1., 2., 3. ve 4. maddelerinin Anayasa\u2019n\u0131n 5., 35., 48. ve 167. maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptallerine karar verilmesi talebidir.<\/p>\n

OLAY:<\/strong>\u00a0Daval\u0131 \u015firketin 2000 ve 2001 y\u0131llar\u0131na ili\u015fkin olarak ortaklar\u0131na \u00f6denmesine karar verilen ancak \u00f6deme i\u015flemi yap\u0131lmayan k\u00e2r paylar\u0131n\u0131n 2308 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uyar\u0131nca H\u00e2zineye intikalinin sa\u011flanmas\u0131 i\u00e7in Hazine taraf\u0131ndan a\u00e7\u0131lan davada itiraz konusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, iptalleri i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n

I. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130<\/strong><\/p>\n

Kanun\u2019un itiraz konusu 1., 2., 3. ve 4. maddeleri \u015f\u00f6yledir:<\/p>\n

\u201cMadde 1- Anonim ve limited \u015firketleriyle sermayesi eshama ayr\u0131lm\u0131\u015f komandit \u015firketlerin komanditlere ait hisse senetlerinin ve tahvillerinin kanuni mazeret bulunmaks\u0131z\u0131n be\u015f senelik m\u00fcruruzamana a\u011fr\u0131yan faiz, temett\u00fc ve ikramiye gibi menfaatleriyle bu \u015firketlerin hisse senetleri ve tahvillerinden bedele inkil\u00e2p etmi\u015f olanlar\u0131n\u0131n on senelik m\u00fcruruzamana u\u011frayan bedelleri Devlete intikal eder.<\/em><\/p>\n

Bu \u015firketler bahsolunan menfaat ve bedelleri m\u00fcruruzaman m\u00fcddetlerinin bitmesinden itibaren \u00fc\u00e7 ay i\u00e7inde mahall\u00ee malsand\u0131\u011f\u0131na verme\u011fe mecburdurlar.<\/em><\/p>\n

Nizamnamelerinde m\u00fcruruzaman m\u00fcddeti tasrih edilip de Ticaret Kanunu mucibince H\u00fck\u00fcmet\u00e7e tasdik edilmi\u015f olan \u015firketler i\u00e7in t\u00e2yin olunmu\u015f m\u00fcddetler m\u00fcruruzamana esas tutulur.<\/em><\/p>\n

Madde 2- Birinci madde h\u00fckm\u00fcne riayet etmeyen \u015firketler verme\u011fe mecbur olduklar\u0131 paray\u0131 \u00fc\u00e7 misli tazminatla birlikte \u00f6deme\u011fe mahk\u00fbm edilirler.<\/em><\/p>\n

Madde 3- Bu kanun ne\u015fri tarihinden muteberdir.<\/em><\/p>\n

Madde 4- Bu kanunun h\u00fck\u00fcmlerini icraya Adliye ve Maliye Vekilleri memurdur. \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 Ali feyyaz PAKS\u00dcT, Recep K\u00d6M\u00dcRC\u00dc, Hicabi DURSUN, Celal M\u00fcmtaz AKINCI, Muammer TOPAL, M. Emin KUZ, Hasan Tahsin G\u00d6KCAN, Kadir \u00d6ZKAYA, R\u0131dvan G\u00dcLE\u00c7, Recai<\/p>\n

AKYEL ve Yusuf \u015eevki HAKYEMEZ\u2019in kat\u0131l\u0131mlar\u0131yla 17\/10\/2018 tarihinde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda \u00f6ncelikle uygulanacak kural sorunu g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2. Anayasa\u2019n\u0131n 152. ve 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 40. maddelerine g\u00f6re mahkemeler, bakmakta olduklar\u0131 davalarda uygulayacaklar\u0131 kanun ya da Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesi h\u00fck\u00fcmlerini Anayasa\u2019ya ayk\u0131r\u0131 g\u00f6r\u00fcrler veya taraflardan birinin ileri s\u00fcrd\u00fc\u011f\u00fc ayk\u0131r\u0131l\u0131k iddias\u0131n\u0131n ciddi oldu\u011fu kan\u0131s\u0131na var\u0131rlar ise o h\u00fckm\u00fcn iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurmaya yetkilidirler. Ancak an\u0131lan maddeler uyar\u0131nca bir mahkemenin Anayasa Mahkemesine ba\u015fvurabilmesi i\u00e7in elinde y\u00f6ntemince a\u00e7\u0131lm\u0131\u015f ve mahkemenin g\u00f6revine giren bir davan\u0131n bulunmas\u0131, iptali talep edilen kural\u0131n da o davada uygulanacak olmas\u0131 gerekir. Uygulanacak kural ise bak\u0131lmakta olan davan\u0131n de\u011fi\u015fik evrelerinde ortaya \u00e7\u0131kan sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcnde veya davay\u0131 sonu\u00e7land\u0131rmada olumlu ya da olumsuz y\u00f6nde etki yapacak nitelikte bulunan kurallard\u0131r.<\/p>\n

3. \u0130tiraz yoluna ba\u015fvuran Mahkeme, Kanun\u2019un 1., 2., 3. ve 4. maddelerinin iptalini talep etmi\u015ftir.<\/p>\n

4. Kanun\u2019un 3. maddesinde Kanun\u2019un yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi, 4. maddesinde ise Kanun h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131n adliye ve maliye vekillerinin g\u00f6revi oldu\u011fu d\u00fczenlenmi\u015ftir. Bak\u0131lmakta olan davada Kanun\u2019un y\u00fcr\u00fcrl\u00fc\u011f\u00fc ile ilgili bir uyu\u015fmazl\u0131k s\u00f6z konusu olmad\u0131\u011f\u0131 gibi Kanun\u2019u uygulamakla g\u00f6revli makama ili\u015fkin bir ihtilaf da bulunmamaktad\u0131r. Dolay\u0131s\u0131yla an\u0131lan kurallar\u0131n itiraz ba\u015fvurusunda bulunan Mahkemenin bakmakta oldu\u011fu davada uygulanma imk\u00e2n\u0131 bulunmamaktad\u0131r.<\/p>\n

5. A\u00e7\u0131klanan nedenlerle 12\/6\/1933 tarihli ve 2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse Senedi Bedellerinin Hazineye \u0130ntikali Hakk\u0131nda Kanun\u2019un;<\/p>\n

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A. 1. ve 2. maddelerinin esas\u0131n\u0131n incelenmesine,<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n

B. 3. ve 4. maddelerinin itiraz ba\u015fvurusunda bulunan Mahkemenin bakmakta oldu\u011fu davada uygulanma imk\u00e2n\u0131 bulunmad\u0131\u011f\u0131ndan bu maddelere ili\u015fkin ba\u015fvurunun Mahkemenin yetkisizli\u011fi nedeniyle REDD\u0130NE,<\/p>\n

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 H\u00fclya \u00c7O\u015eTAN \u00c7ET\u0130N taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu kanun h\u00fck\u00fcmleri, dayan\u0131lan ve ilgili g\u00f6r\u00fclen Anayasa kurallar\u0131 ile bunlar\u0131n gerek\u00e7eleri ve di\u011fer yasama belgeleri 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; ger\u00e7ek ve t\u00fczel ki\u015filerin m\u00fclkiyet hakk\u0131n\u0131n anayasal g\u00fcvence alt\u0131nda oldu\u011fu, itiraz konusu kurallarda yer alan d\u00fczenlemeler ile \u015firket ve ortaklar aras\u0131ndaki ortakl\u0131k ili\u015fkisine ve dolay\u0131s\u0131yla m\u00fclkiyet hakk\u0131na m\u00fcdahalede bulunuldu\u011fu, zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f k\u00e2r pay\u0131 alaca\u011f\u0131n\u0131n devlete intikalini \u00f6ng\u00f6ren kural\u0131n \u015firket ve ortaklar bak\u0131m\u0131ndan telafisi zor sonu\u00e7lar do\u011furabilece\u011fi, devletin \u00f6zel piyasalar a\u00e7\u0131s\u0131ndan g\u00f6revinin d\u00fczenleyici, koruyucu ve geli\u015ftirici tedbirleri almakla s\u0131n\u0131rl\u0131 oldu\u011fu belirtilerek kurallar\u0131n Anayasa\u2019n\u0131n 5., 35., 48. ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

B. Kanun\u2019un 1. Maddesinin Birinci F\u0131kras\u0131n\u0131n \u0130ncelenmesi<\/strong><\/p>\n

1. Anlam ve Kapsam<\/p>\n

8. Kuralda; anonim ve limited \u015firketlerin pay senetleri ile sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komanditer ortaklar\u0131na ait pay senetlerinin ve an\u0131lan \u015firketlerin tahvillerinin kanuni mazeret bulunmaks\u0131z\u0131n be\u015f senelik zamana\u015f\u0131m\u0131na u\u011frayan faiz, k\u00e2r ve ikramiye gibi menfaatleriyle bu \u015firketlerin pay senetleri ile tahvillerinden bedele ink\u0131lap etmi\u015f olanlar\u0131n\u0131n on senelik zamana\u015f\u0131m\u0131na u\u011frayan bedellerinin devlete intikal edece\u011fi d\u00fczenlenmektedir.<\/p>\n

9. Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler, s\u0131n\u0131rs\u0131z sorumluluklar\u0131 bulunan komandite ortaklar ile sorumluluklar\u0131 kural olarak taahh\u00fct ettikleri sermayeyi \u015firkete getirmekle s\u0131n\u0131rl\u0131 olan komanditer ortaklardan olu\u015fmaktad\u0131r. Kuralla sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komanditer ortaklar\u0131n\u0131n paylar\u0131 ile anonim ve limited \u015firket ortaklar\u0131n\u0131n paylar\u0131na ili\u015fkin h\u00fck\u00fcmler getirilmi\u015ftir.<\/p>\n

10. Kuralda pay senetlerinden s\u00f6z edilmi\u015f ise de pay senedi kavram\u0131n\u0131n sermaye \u015firketinin t\u00fcr\u00fcne g\u00f6re farkl\u0131 bir hukuki anlam ifade etti\u011fi ve sermaye \u015firketlerinin kural olarak pay senedi \u00e7\u0131karmak zorunda olmad\u0131klar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda kural\u0131n sermaye \u015firketlerinin paylar\u0131 bak\u0131m\u0131ndan uygulama alan\u0131 bulaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n

II. Kuraldaki anlamlar\u0131yla faiz, k\u00e2r, ikramiye gibi menfaatler ile bedele ink\u0131lap eden pay ve tahvil bedelleri; bor\u00e7lu taraf\u0131n\u0131 ancak \u015firketin olu\u015fturabilece\u011fi hukuki i\u015flemlerden do\u011fan alacak haklar\u0131d\u0131r. Bu alacak haklar\u0131n\u0131n hukuki sebebi faiz ve tahvil bedeli bak\u0131m\u0131ndan tahvil s\u00f6zle\u015fmesi, k\u00e2r bak\u0131m\u0131ndan \u015firket genel kurulunun k\u00e2r da\u011f\u0131t\u0131m karar\u0131, ikramiye bak\u0131m\u0131ndan \u015firket s\u00f6zle\u015fmesi veya genel kurul karar\u0131, pay bedeli bak\u0131m\u0131ndan ise genel kurul karar\u0131 ya da limited \u015firket \u00f6zelinde oldu\u011fu \u00fczere \u00e7\u0131kma veya \u00e7\u0131karma gibi hukuki i\u015flemler olabilmektedir. Kuralda yer alan \u201c\u2026gibi menfaatler\u2026 \u201d ibaresi, benzer nitelikteki di\u011fer alacak haklar\u0131n\u0131n da kural kapsam\u0131nda de\u011ferlendirilmesini gerekli k\u0131lmaktad\u0131r.<\/p>\n

12. S\u00f6z konusu menfaat ve bedeller \u00fczerinde ilgililer bak\u0131m\u0131ndan alacak hakk\u0131 do\u011furan hukuki i\u015flemler, \u015firket bak\u0131m\u0131ndan bor\u00e7land\u0131r\u0131c\u0131 hukuki i\u015flem niteli\u011findedir. Bor\u00e7land\u0131r\u0131c\u0131 i\u015flem, bor\u00e7lunun mal varl\u0131\u011f\u0131nda sadece bor\u00e7 do\u011furmakta olup borcun konusu \u00fczerindeki m\u00fclkiyet hakk\u0131n\u0131n malikini de\u011fi\u015ftirmez. M\u00fclkiyet hakk\u0131n\u0131n malikinin de\u011fi\u015fmesi i\u00e7in bor\u00e7land\u0131r\u0131c\u0131 i\u015flemin ifas\u0131 niteli\u011findeki tasarruf i\u015fleminin yap\u0131lmas\u0131 gerekmektedir. Kuralda belirtilen menfaat ve bedellerin m\u00fclkiyet hakk\u0131 da \u015firkete ait olup ilgililerin bunlar \u00fczerinde alacak haklar\u0131 bulunmaktad\u0131r.<\/p>\n

13. Kuralda konusu faiz, k\u00e2r, ikramiye gibi menfaatler olan alacak haklar\u0131n\u0131n be\u015f senenin sonunda, konusu bedele ink\u0131lap eden pay veya tahvil bedelleri olan alacak haklar\u0131n\u0131n ise on senenin sonunda zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu y\u00f6n\u00fcyle kuralla, zamana\u015f\u0131m\u0131na ili\u015fkin genel h\u00fck\u00fcmler olan 11\/1\/2011 tarihli ve 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 146. ve 147. maddeleri tekrarlanm\u0131\u015ft\u0131r.<\/p>\n

14. Kuralda d\u00fczenlenen her iki zamana\u015f\u0131m\u0131 da alacak haklar\u0131 i\u00e7in ge\u00e7erli olan d\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131d\u0131r. Kazand\u0131r\u0131c\u0131 zamana\u015f\u0131m\u0131ndan farkl\u0131 olarak d\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131, m\u00fclkiyet hakk\u0131 bak\u0131m\u0131ndan de\u011fi\u015fiklik yaratmaz.<\/p>\n

15. D\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131, hukuk g\u00fcvenli\u011fim sa\u011flamak amac\u0131yla \u00f6ng\u00f6r\u00fclen genel hukuk kurallar\u0131ndan biridir. D\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131n\u0131n ger\u00e7ekle\u015fmesiyle birlikte s\u00f6z konusu alacak haklar\u0131, eksik bor\u00e7 h\u00e2lini almaktad\u0131r. Eksik bor\u00e7ta taraflar aras\u0131ndaki bor\u00e7 ili\u015fkisi sona ermemekle birlikte bor\u00e7lunun zamana\u015f\u0131m\u0131 defini ileri s\u00fcrmesi m\u00fcmk\u00fcn h\u00e2le gelmektedir. Ba\u015fka bir ifadeyle bor\u00e7lu, borcu ifa ederse bu ge\u00e7erli bir ifa olmakla birlikte bor\u00e7lunun borcu ifa etmeme imk\u00e2n\u0131 bulunmaktad\u0131r. Bu sebeple kural\u0131n ilgili alacakl\u0131lara etkilerinden biri de alacak hakk\u0131n\u0131n niteli\u011fine g\u00f6re de\u011fi\u015fen etkiler m\u00fcmk\u00fcn olmakla birlikte \u015firketin hataen veya isteyerek eksik bor\u00e7 h\u00e2line gelen borcu ifa imk\u00e2n\u0131n\u0131 ortadan kald\u0131rmas\u0131d\u0131r.<\/p>\n

16. Kuralda bahsedilen zamana\u015f\u0131m\u0131na u\u011frayan menfaat ve bedellerin devlete intikali ile bu menfaat ve bedeller \u00fczerindeki alacak hakk\u0131n\u0131n devlete ge\u00e7mesi ifade edilmektedir. Devlete tan\u0131nan bu alacak hakk\u0131, kamu alaca\u011f\u0131 niteli\u011fi ta\u015f\u0131mamaktad\u0131r. Gerek an\u0131lan alacak hakk\u0131n\u0131n hukuki sebebi gerekse bu alacak hakk\u0131n\u0131n \u00f6zel hukuk kapsam\u0131nda de\u011ferlendirilen di\u011fer alacak haklar\u0131ndan farkl\u0131 kurallara tabi k\u0131l\u0131nm\u0131\u015f oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda kendine \u00f6zg\u00fc (sui generis) nitelikte bir alacak hakk\u0131n\u0131n d\u00fczenlendi\u011fi anla\u015f\u0131lmaktad\u0131r. S\u00f6z konusu alacak hakk\u0131n\u0131n hukuki sebebinin kanun olmas\u0131, zamana\u015f\u0131m\u0131na tabi k\u0131l\u0131nmam\u0131\u015f olmas\u0131 ve yerine getirilmemesinin yapt\u0131r\u0131m\u0131n\u0131n da kanunla d\u00fczenlenmi\u015f olmas\u0131, bu alacak hakk\u0131n\u0131n \u00f6zel hukuka tabi di\u011fer alacak haklar\u0131ndan fark\u0131n\u0131 ortaya koymaktad\u0131r.<\/p>\n

17. Gerek\u00e7esi \u201c\u2026Devlet vazifelerinin artmas\u0131 y\u00fcz\u00fcnden b\u00fct\u00e7e masraflar\u0131n\u0131 kar\u015f\u0131lamak\u2026 \u201d \u015feklinde ifade edilen kural\u0131n yer ald\u0131\u011f\u0131 Kanun\u2019un yasama organ\u0131ndaki kabul tarihi, 1929 y\u0131l\u0131nda ba\u015fg\u00f6steren ve etkisini k\u00fcresel alanda uzun y\u0131llar hissettiren ekonomik buhran d\u00f6nemine tekab\u00fcl etmektedir. S\u00f6z konusu d\u00f6nemde devletin \u00f6zel sekt\u00f6rde de faaliyet g\u00f6stermesini gerektiren, dolay\u0131s\u0131yla gerek\u00e7ede de ifade edildi\u011fi \u00fczere devlet vazifelerinin artmas\u0131na yol a\u00e7an ekonomi politikalar\u0131 uygulanm\u0131\u015ft\u0131r.<\/p>\n

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

18. 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesi uyar\u0131nca kural, ilgisi nedeniyle Anayasa\u2019n\u0131n 13. maddesi y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/p>\n

19. Anayasa\u2019n\u0131n 35. maddesinde \u201cHerkes, m\u00fclkiyet ve miras haklar\u0131na sahiptir.\/ Bu haklar, ancak kamu yarar\u0131 amac\u0131yla, kanunla s\u0131n\u0131rlanabilir J M\u00fclkiyet hakk\u0131n\u0131n kullan\u0131lmas\u0131 toplum yarar\u0131na ayk\u0131r\u0131 olamaz\u201d denilmek suretiyle m\u00fclkiyet hakk\u0131 g\u00fcvenceye ba\u011flanm\u0131\u015ft\u0131r. Anayasal anlamda m\u00fclkiyet hakk\u0131 ekonomik de\u011fer ifade eden ve de\u011feri parayla \u00f6l\u00e7\u00fclebilen her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131 hakk\u0131n\u0131 kapsamaktad\u0131r.<\/p>\n

20. M\u00fclkiyet hakk\u0131; ki\u015fiye ba\u015fkas\u0131n\u0131n hakk\u0131na zarar vermemek ve kanunlar\u0131n koydu\u011fu s\u0131n\u0131rlamalara uymak ko\u015fuluyla sahibi oldu\u011fu \u015feyi diledi\u011fi gibi kullanma, semerelerinden yararlanma ve tasarruf etme olana\u011f\u0131 veren bir hakt\u0131r. Bu ba\u011flamda malikin m\u00fclk\u00fcn\u00fc kullanma, semerelerinden yararlanma ve m\u00fclk\u00fc \u00fczerinde tasarruf etme yetkilerinden herhangi birinin s\u0131n\u0131rlanmas\u0131 veya m\u00fclk\u00fcnden yoksun b\u0131rak\u0131lmas\u0131 m\u00fclkiyet hakk\u0131na m\u00fcdahale te\u015fkil eder.<\/p>\n

21. Anonim ve limited \u015firketleriyle sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komanditerlere ait hisse senetlerinin ve tahvillerinin zamana\u015f\u0131m\u0131na u\u011frayan faiz, k\u00e2r ve ikramiye gibi menfaatleriyle bu \u015firketlerin pay senetleri ve tahvillerinden bedele ink\u0131lap etmi\u015f olanlar\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011frayan bedellerinin devlete intikalini \u00f6ng\u00f6ren kural da m\u00fclkiyet hakk\u0131na m\u00fcdahale niteli\u011findedir.<\/p>\n

22. D\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131n\u0131n ger\u00e7ekle\u015fmesi, borcun konusu \u00fczerindeki m\u00fclkiyet hakk\u0131n\u0131n maliki bak\u0131m\u0131ndan de\u011fi\u015fiklik yaratmaz. Dolay\u0131s\u0131yla gerek zamana\u015f\u0131m\u0131 ger\u00e7ekle\u015fmeden \u00f6nce gerekse zamana\u015f\u0131m\u0131 ger\u00e7ekle\u015ftikten sonra \u015firketin borcu niteli\u011findeki s\u00f6z konusu menfaat ve bedeller \u00fczerinde m\u00fclkiyet hakk\u0131n\u0131 haiz olan bor\u00e7lu \u015firkettir. Ancak zamana\u015f\u0131m\u0131n\u0131n ger\u00e7ekle\u015fmesiyle \u015firketin m\u00fclkiyet hakk\u0131, alacakl\u0131lar\u0131n bu menfaat ve bedeller \u00fczerindeki alacak haklar\u0131na nazaran korunmaya de\u011fer hak olarak \u00f6ne \u00e7\u0131kmaktad\u0131r. \u015e\u00f6yle ki zamana\u015f\u0131m\u0131 ger\u00e7ekle\u015fene kadarki s\u00fcre\u00e7te \u015firketin mal varl\u0131\u011f\u0131nda bor\u00e7lar\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak yer alan de\u011ferler, zamana\u015f\u0131m\u0131n ger\u00e7ekle\u015fmesi ile birlikte \u015firketin \u00fczerinde serbest\u00e7e tasarrufta bulunabilece\u011fi \u00f6z varl\u0131\u011fa d\u00f6n\u00fc\u015fmektedir.<\/p>\n

23. Kural \u015firketin zamana\u015f\u0131m\u0131na u\u011frayan bor\u00e7lar\u0131 niteli\u011findeki menfaat ve bedeller \u00fczerindeki m\u00fclkiyet hakk\u0131n\u0131 s\u0131n\u0131rs\u0131z ve s\u00fcresiz olarak ortadan kald\u0131rmas\u0131n\u0131n yan\u0131nda \u015firketin bu bor\u00e7lar\u0131 \u00f6demesi ihtimalini de bertaraf etmektedir. S\u00f6z konusu menfaat ve bedellerin devlete intikali, \u015firketin mal varl\u0131\u011f\u0131n\u0131 do\u011frudan azaltmas\u0131 yan\u0131nda dolayl\u0131 olarak da \u015firket ortaklar\u0131n\u0131n paylar\u0131n\u0131n de\u011ferinde d\u00fc\u015fmeye yol a\u00e7acak olmas\u0131 sebebiyle ortaklar\u0131n m\u00fclkiyet hakk\u0131 \u00fczerinde de dolayl\u0131 bir etki g\u00f6stermektedir. Benzer etki yine dolayl\u0131 olarak \u015firketin tahvil ve intifa senedi gibi senetlerinin hak sahipleri i\u00e7in de s\u00f6z konusudur.<\/p>\n

24. Anayasa\u2019n\u0131n 35. maddesinde m\u00fclkiyet hakk\u0131n\u0131n kamu yarar\u0131 amac\u0131yla ve kanunla s\u0131n\u0131rland\u0131r\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. M\u00fclkiyet hakk\u0131na m\u00fcdahalede bulunulurken temel hak ve \u00f6zg\u00fcrl\u00fcklerin s\u0131n\u0131rland\u0131r\u0131lmas\u0131na ili\u015fkin genel ilkeleri d\u00fczenleyen Anayasa\u2019n\u0131n 13. maddesinin de g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131 gerekmektedir.<\/p>\n

25. Anayasa\u2019n\u0131n 13. maddesinde \u201cTemel hak ve h\u00fcrriyetler, \u00f6zlerine dokunulmaks\u0131z\u0131n yaln\u0131zca Anayasan\u0131n ilgili maddelerinde belirtilen sebeplere ba\u011fl\u0131 olarak ve ancak kanunla s\u0131n\u0131rlanabilir. Bu s\u0131n\u0131rlamalar, Anayasan\u0131n s\u00f6z\u00fcne ve ruhuna, demokratik toplum d\u00fczeninin ve l\u00e2ik Cumhuriyetin gereklerim ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesine ayk\u0131r\u0131 olamaz\u201d denilmektedir. M\u00fclkiyet hakk\u0131na y\u00f6nelik m\u00fcdahalenin Anayasa\u2019ya uygun olabilmesi i\u00e7in an\u0131lan h\u00fck\u00fcm gere\u011fince s\u0131n\u0131rlaman\u0131n kanuna dayanmas\u0131, kamu yarar\u0131 amac\u0131 ta\u015f\u0131mas\u0131 ve ayr\u0131ca \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesi g\u00f6zetilerek yap\u0131lmas\u0131 gerekmektedir.<\/p>\n

26. Kamu yarar\u0131 kavram\u0131, devlet organlar\u0131n\u0131n takdir yetkisini de beraberinde getiren bir kavram olup objektif bir tan\u0131ma elveri\u015fli olmayan bu \u00f6l\u00e7\u00fct\u00fcn her somut olay temelinde ayr\u0131ca de\u011ferlendirilmesi gerekir. Devletin g\u00f6revlerinin artmas\u0131 sebebiyle ortaya \u00e7\u0131kan masraflar\u0131 kar\u015f\u0131lamak amac\u0131yla sermaye \u015firketlerinin zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bor\u00e7lar\u0131 niteli\u011findeki s\u00f6z konusu menfaat ve bedellerin devlete intikal ettirilmesinde kamu yarar\u0131 bulundu\u011fu hususunda ku\u015fku bulunmamaktad\u0131r.<\/p>\n

27. Kuralla m\u00fclkiyet hakk\u0131na yap\u0131lan m\u00fcdahalenin kamu yarar\u0131 amac\u0131na d\u00f6n\u00fck olmas\u0131 yeterli olmay\u0131p ayr\u0131ca \u00f6l\u00e7\u00fcl\u00fc olmas\u0131 gerekir. \u00d6l\u00e7\u00fcl\u00fcl\u00fck ilkesi elveri\u015flilik, gereklilik ve orant\u0131l\u0131l\u0131k olmak \u00fczere \u00fc\u00e7 alt ilkeden olu\u015fmaktad\u0131r. Elveri\u015flilik \u00f6ng\u00f6r\u00fclen s\u0131n\u0131rlaman\u0131n ula\u015f\u0131lmak istenen amac\u0131 ger\u00e7ekle\u015ftirmeye elveri\u015fli olmas\u0131n\u0131, gereklilik ula\u015f\u0131lmak istenen ama\u00e7 bak\u0131m\u0131ndan s\u0131n\u0131rlaman\u0131n zorunlu olmas\u0131n\u0131 ve ayn\u0131 amaca daha hafif bir s\u0131n\u0131rlama ile ula\u015f\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131n\u0131, orant\u0131l\u0131l\u0131k ise getirilen s\u0131n\u0131rlama ile ula\u015f\u0131lmak istenen ama\u00e7 aras\u0131nda makul bir dengenin g\u00f6zetilmesi gereklili\u011fini ifade etmektedir. \u00d6ng\u00f6r\u00fclen tedbirin ula\u015f\u0131lmak istenen kamu yarar\u0131 kar\u015f\u0131s\u0131nda maliki ola\u011fan d\u0131\u015f\u0131 ve a\u015f\u0131r\u0131 bir y\u00fck alt\u0131na sokmas\u0131 durumunda m\u00fcdahalenin orant\u0131l\u0131 ve dolay\u0131s\u0131yla \u00f6l\u00e7\u00fcl\u00fc oldu\u011fundan s\u00f6z edilemez.<\/p>\n

28. Sermaye \u015firketleri de ger\u00e7ek ki\u015filer ve di\u011fer t\u00fczel ki\u015filer gibi m\u00fclkiyet hakk\u0131 kapsam\u0131nda zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bor\u00e7lar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 olu\u015fturan mal varl\u0131\u011f\u0131 de\u011ferleri \u00fczerinde serbest\u00e7e tasarrufta bulunma hakk\u0131na sahiptir. \u015eirketlerin zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f s\u00f6z konusu bor\u00e7lar\u0131na kar\u015f\u0131l\u0131k olu\u015fturan de\u011ferlerin devlete intikalini \u00f6ng\u00f6ren kural malike a\u015f\u0131r\u0131 bir k\u00fclfet y\u00fcklenmesine sebep olmaktad\u0131r. 1933 y\u0131l\u0131n\u0131n \u015fartlar\u0131nda b\u00f6yle bir h\u00fckm\u00fcn bulunmas\u0131n\u0131n gerekli olmad\u0131\u011f\u0131 s\u00f6ylenemeyecek ise de g\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131nda devletin gelir sa\u011flamak i\u00e7in vergi ve benzeri ba\u015fka ara\u00e7lara ba\u015fvurabilece\u011fi, bu y\u00f6n\u00fcyle amaca ula\u015fmak i\u00e7in daha hafif ara\u00e7lar \u00f6ng\u00f6r\u00fclmesi m\u00fcmk\u00fcn iken bu araca ba\u015fvurulmas\u0131n\u0131n gerekli, dolay\u0131s\u0131yla \u00f6l\u00e7\u00fcl\u00fc bir m\u00fcdahale olarak nitelendirilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n

29. Bu itibarla sermaye \u015firketlerinin zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bor\u00e7lar\u0131 niteli\u011finde olan menfaat ve bedellerin devlete intikalini \u00f6ng\u00f6ren kural\u0131n sermaye \u015firketlerinin m\u00fclkiyet hakk\u0131n\u0131 \u00f6l\u00e7\u00fcs\u00fcz bir bi\u00e7imde s\u0131n\u0131rland\u0131rd\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n

30. A\u00e7\u0131klanan nedenlerle kural Anayasa\u2019n\u0131n 13. ve 35. maddelerine ayk\u0131r\u0131d\u0131r. \u0130ptali gerekir.<\/p>\n

31. Kural, Anayasa\u2019n\u0131n 13. ve 35. maddelerine ayk\u0131r\u0131 g\u00f6r\u00fclerek iptal edildi\u011finden Anayasa\u2019n\u0131n 5., 48. ve 167. maddeleri y\u00f6n\u00fcnden incelenmemi\u015ftir.<\/p>\n

IV. \u0130PTAL\u0130N D\u0130\u011eER KURALLARA ETK\u0130S\u0130<\/strong><\/p>\n

32. 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131nda kanunun, Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesinin veya T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn belirli kurallar\u0131n\u0131n iptali, di\u011fer kurallar\u0131n\u0131n veya t\u00fcm\u00fcn\u00fcn uygulanmamas\u0131 sonucunu do\u011furuyorsa bunlar\u0131n da Anayasa Mahkemesince iptaline karar verilebilece\u011fi \u00f6ng\u00f6r\u00fclmektedir.<\/p>\n

33. 12\/6\/1933 tarihli ve 2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse Senedi Bedellerinin H\u00e2zineye \u0130ntikali Hakk\u0131nda Kanun 1. maddesinin birinci f\u0131kras\u0131n\u0131n iptali nedeniyle uygulanma imk\u00e2n\u0131 kalmayan ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 ile 2., 3. ve 4. maddelerinin 6216 say\u0131l\u0131 Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince iptali gerekir.<\/p>\n

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

12\/6\/1933 tarihli ve 2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse Senedi Bedellerinin H\u00e2zineye \u0130ntikali Hakk\u0131nda Kanun\u2019un;<\/p>\n

A. 1. maddesinin birinci f\u0131kras\u0131n\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011funa ve \u0130PTAL\u0130NE,<\/p>\n

B. 1. maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 ile 2., 3. ve 4. maddelerinin 30\/3\/2011 tarihli ve 6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 43. maddesinin (4) numaral\u0131 f\u0131kras\u0131 gere\u011fince \u0130PTALLER\u0130NE,<\/p>\n

10\/4\/2019 tarihinde OYB\u0130RL\u0130\u011e\u0130YLE karar verildi.<\/p>\n

Ba\u015fkan Z\u00fcht\u00fc ARSLAN
\nBa\u015fkanvekili Burhan \u00dcST\u00dcN
\nBa\u015fkanvekili Engin YILDIRIM
\n\u00dcye Serdar \u00d6ZG\u00dcLD\u00dcR
\n\u00dcye Recep K\u00d6M\u00dcRC\u00dc
\n\u00dcye Hicabi DURSUN
\n\u00dcye Celal M\u00fcmtaz AKINCI
\n\u00dcye Muammer TOPAL
\n\u00dcye M. Emin KUZ
\n\u00dcye Hasan Tahsin G\u00d6KCAN
\n\u00dcye\u00a0Kadir \u00d6ZKAYA
\n\u00dcye R\u0131dvan G\u00dcLE\u00c7
\n\u00dcye Recai AKYEL
\n\u00dcye Yusuf \u015eevki HAKYEMEZ
\n\u00dcye Y\u0131ld\u0131z SEFER\u0130NO\u011eLU<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Anayasa Mahkemesi Karar\u0131 E: 2018\/136 20 Haziran 2019 Tarihli Resmi Gazete Say\u0131: 30807 Anayasa Mahkemesi Ba\u015fkanl\u0131\u011f\u0131ndan: Esas Say\u0131s\u0131 : 2018\/136 Karar S…  <\/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-13541","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13541","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=13541"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13541\/revisions"}],"predecessor-version":[{"id":13542,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13541\/revisions\/13542"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}