{"id":5196,"date":"2013-04-03T06:28:37","date_gmt":"2013-04-03T06:28:37","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=5196"},"modified":"2013-04-03T06:28:37","modified_gmt":"2013-04-03T06:28:37","slug":"anayasa-mahkemesi-karari-201254-4706-sayili-kanun-hk","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/04\/anayasa-mahkemesi-karari-201254-4706-sayili-kanun-hk\/","title":{"rendered":"Anayasa Mahkemesi Karar\u0131 2012\/54 (4706 Say\u0131l\u0131 Kanun Hk.)"},"content":{"rendered":"

\"anayasa\"<\/a>4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un<\/p>\n

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02 Nisan 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28606\u00a0<\/span>(M\u00fckerrer)<\/span><\/p>\n

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

Esas Say\u0131s\u0131: 2012\/54<\/span><\/strong><\/p>\n

Karar Say\u0131s\u0131: 2012\/188<\/span><\/strong><\/p>\n

Karar G\u00fcn\u00fc: 29.11.2012<\/span><\/strong><\/p>\n

\u0130T\u0130RAZ YOLUNA BA\u015eVURAN :<\/span><\/strong>\u00a0Ankara 9. \u0130dare Mahkemesi<\/span><\/p>\n

\u0130T\u0130RAZIN KONUSU :\u00a0<\/span><\/strong>29.6.2001 g\u00fcnl\u00fc,\u00a0<\/span>4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun<\/span><\/a><\/span>\u2019un 4. maddesine, 3.7.2003 g\u00fcnl\u00fc, 4916 say\u0131l\u0131 \u00c7e\u015fitli Kanunlarda ve Maliye Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 3. maddesiyle eklenen f\u0131krada yer alan \u201c\u2026<\/span>k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler<\/span><\/em>\u2026\u201d ve \u201c\u2026<\/span>do\u011frudan sat\u0131labilir<\/span><\/em>\u2026\u201d ibarelerinin, Anayasa\u2019n\u0131n 2., 5., 10. ve 11. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclerek iptallerine karar verilmesi istemidir.<\/span><\/p>\n

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

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M\u00fclkiyeti Hazineye ait ta\u015f\u0131nmaz\u0131n, 4706 say\u0131l\u0131 Kanun\u2019un 4. maddesi uyar\u0131nca do\u011frudan sat\u0131\u015f y\u00f6ntemi ile sat\u0131lmas\u0131na ili\u015fkin i\u015flemin iptali istemiyle 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.<\/span><\/p>\n

II- \u0130T\u0130RAZIN GEREK\u00c7ES\u0130<\/span><\/strong><\/p>\n

Ba\u015fvuru karar\u0131n\u0131n gerek\u00e7e b\u00f6l\u00fcm\u00fc \u015f\u00f6yledir:<\/span><\/p>\n

\u201c4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanununun 4. maddesine 03.07.2003 tarihli ve\u00a0<\/span>4916 say\u0131l\u0131 Kanunun<\/span><\/a><\/span>\u00a03. maddesiyle eklenen Ek f\u0131krada; \u201cHazineye ait ta\u015f\u0131nmazlar, plan kararlar\u0131na uyulmak kayd\u0131yla; organize hayvanc\u0131l\u0131k yapacaklar ile kamu kurum ve kurulu\u015flar\u0131na, k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler ile kamu kurum ve kurulu\u015flar\u0131na, borsa yap\u0131lmak \u00fczere ticaret borsalar\u0131na, serbest b\u00f6lge olarak kullan\u0131lmak \u00fczere, bu ama\u00e7la tahsis edilmi\u015f ta\u015f\u0131nmazlarda dahil, kamu kurum ve kurulu\u015flar\u0131 ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na, teknoloji geli\u015ftirme b\u00f6lgelerinde y\u00f6netici \u015firkete, \u00fczerinde en az onmilyon ABD Dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 T\u00fcrk Liras\u0131 tutar\u0131nda ve en az y\u00fcz ki\u015fi istihdam sa\u011flayacak s\u0131nai yat\u0131r\u0131m yapacaklara, toplu konut \u00fcretmek amac\u0131yla Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 63 \u00fcnc\u00fc maddesinde yer alan harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131labilir. Bu yerlerin amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lamayaca\u011f\u0131na dair tapu k\u00fct\u00fc\u011f\u00fcne \u015ferh konulur\u201d h\u00fckm\u00fc yer alm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Hukuk devletinin b\u00fct\u00fcn faaliyetlerinde hukukun genel ilkeleri ile ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 ve \u00fcst\u00fcnl\u00fc\u011f\u00fc olan Anayasa h\u00fck\u00fcmlerine uygun hareket etmek zorunda oldu\u011fu tart\u0131\u015fmas\u0131zd\u0131r.<\/span><\/p>\n

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Bu \u00e7er\u00e7evede, T\u00fcrkiye Cumhuriyeti Anayasas\u0131n\u0131n 2. maddesinde, \u201cT\u00fcrkiye Cumhuriyeti, toplumun huzuru, mill\u00ee dayan\u0131\u015fma ve adalet anlay\u0131\u015f\u0131 i\u00e7inde, insan haklar\u0131na sayg\u0131l\u0131, Atat\u00fcrk milliyet\u00e7ili\u011fine ba\u011fl\u0131, ba\u015flang\u0131\u00e7ta belirtilen temel ilkelere dayanan, demokratik, l\u00e2ik ve sosyal bir hukuk Devletidir.\u201d h\u00fckm\u00fc d\u00fczenlenmi\u015f, 10. maddesinde ise; \u201cHerkes, dil, \u0131rk, renk, cinsiyet, siyas\u00ee d\u00fc\u015f\u00fcnce, felsef\u00ee inan\u00e7, din, mezhep ve benzeri sebeplerle ay\u0131r\u0131m g\u00f6zetilmeksizin kanun \u00f6n\u00fcnde e\u015fittir. Kad\u0131nlar ve erkekler e\u015fit haklara sahiptir. Devlet, bu e\u015fitli\u011fin ya\u015fama ge\u00e7mesini sa\u011flamakla y\u00fck\u00fcml\u00fcd\u00fcr. 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 h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><\/p>\n

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Anayasan\u0131n \u201cDevletin Temel Ama\u00e7 ve G\u00f6revleri\u201d ba\u015fl\u0131kl\u0131 5. maddesinde; \u201cDevletin temel ama\u00e7 ve g\u00f6revleri, T\u00fcrk milletinin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 ve b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc, \u00fclkenin b\u00f6l\u00fcnmezli\u011fini, Cumhuriyeti ve demokrasiyi korumak, ki\u015filerin ve toplumun refah, huzur ve mutlulu\u011funu sa\u011flamak; ki\u015finin temel hak ve h\u00fcrriyetlerini, sosyal hukuk devleti ve adalet ilkeleriyle ba\u011fda\u015fmayacak surette s\u0131n\u0131rlayan siyasal, ekonomik ve sosyal engelleri kald\u0131rmaya, insan\u0131n maddi ve manevi varl\u0131\u011f\u0131n\u0131n geli\u015fmesi i\u00e7in gerekli \u015fartlar\u0131 haz\u0131rlamaya \u00e7al\u0131\u015fmakt\u0131r.\u201d h\u00fckm\u00fc d\u00fczenlenerek, \u201cAnayasan\u0131n Ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 ve \u00dcst\u00fcnl\u00fc\u011f\u00fc\u201d ba\u015fl\u0131kl\u0131 11. maddesinde ise; \u201cAnayasa h\u00fck\u00fcmleri, yasama, y\u00fcr\u00fctme ve yarg\u0131 organlar\u0131n\u0131, idare makamlar\u0131n\u0131 ve di\u011fer kurulu\u015f ve ki\u015fileri ba\u011flayan temel hukuk kurallar\u0131d\u0131r.\u201d h\u00fckm\u00fc d\u00fczenlenmi\u015ftir.<\/span><\/p>\n

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Yasa Koyucunun, 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 1. maddesinde belirtilen, Hazineye ait ta\u015f\u0131nmazlar\u0131n daha k\u0131sa s\u00fcrede ekonomiye kazand\u0131r\u0131lmas\u0131 amac\u0131 do\u011frultusunda Kanun d\u00fczenleyebilece\u011fi tabii olmakla birlikte bu amac\u0131n ger\u00e7ekle\u015ftirilmesine y\u00f6nelik olarak \u00e7\u0131kar\u0131lan Kanun h\u00fck\u00fcmlerinde kamu kaynaklar\u0131n\u0131n etkili, ekonomik ve verimli kullan\u0131lmas\u0131n\u0131 sa\u011flamak ve gerekli denetim mekanizmalar\u0131n\u0131 olu\u015fturarak buna uygun d\u00fczenlemeleri yapmak zorunda oldu\u011fu tart\u0131\u015fmas\u0131zd\u0131r.<\/span><\/p>\n

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Bu do\u011frultuda, yukar\u0131da de\u011finilen 4706 say\u0131l\u0131 Kanunun 4. maddesindeki; Hazineye ait ta\u015f\u0131nmazlar\u0131n, plan kararlar\u0131na uyulmak kayd\u0131yla; k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatiflere do\u011frudan sat\u0131labilece\u011fi yolunda getirilen h\u00fck\u00fcm ile Hazineye ait ta\u015f\u0131nmazlar\u0131 satmakla yetkili olan idareye geni\u015f bir takdir hakk\u0131 verildi\u011fi ve uyu\u015fmazl\u0131k konusu olayda oldu\u011fu gibi ayn\u0131 ta\u015f\u0131nmaz\u0131 almak isteyen birden fazla t\u00fczel ki\u015finin bulunmas\u0131 durumunda bu hakk\u0131n talep edenler aras\u0131nda objektif ve e\u015fit olarak kullan\u0131ld\u0131\u011f\u0131n\u0131 kan\u0131tlayacak denetim mekanizmas\u0131n\u0131n yetersiz oldu\u011fu, bu \u00e7er\u00e7evede s\u00f6z konusu ta\u015f\u0131nmazlar\u0131n sat\u0131m\u0131n\u0131n do\u011frudan sat\u0131labilece\u011fi y\u00f6n\u00fcndeki h\u00fck\u00fcm ile ta\u015f\u0131nmaz sat\u0131m\u0131n\u0131n\u00a0<\/span>4734 say\u0131l\u0131 Kamu \u0130hale Kanunu<\/span><\/a><\/span>\u00a0ve\u00a0<\/span>2886 say\u0131l\u0131 Devlet \u0130hale Kanunu<\/span><\/a><\/span>\u00a0h\u00fck\u00fcmleri d\u0131\u015f\u0131nda tutularak kooperatifler a\u00e7\u0131s\u0131ndan herhangi bir ihale veya pazarl\u0131k usul\u00fc \u00f6ng\u00f6r\u00fclmedi\u011fi, ancak bu durumun, 4706 say\u0131l\u0131 Kanunun, Hazineye ait ta\u015f\u0131nmazlar\u0131n daha k\u0131sa s\u00fcrede ekonomiye kazand\u0131r\u0131lmas\u0131 amac\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi do\u011frultusunda kooperatiflere yap\u0131lan sat\u0131mlar\u0131n ta\u015f\u0131nmaz\u0131n haketti\u011fi de\u011ferinin alt\u0131nda kalmas\u0131 sonucunu do\u011furabilece\u011finden, kamu yarar\u0131na, e\u015fitlik, rekabet ve kamu kaynaklar\u0131n\u0131n verimli kullan\u0131lmas\u0131 ilkesine uygun olmad\u0131\u011f\u0131 sonucuna var\u0131ld\u0131\u011f\u0131ndan, an\u0131lan h\u00fck\u00fcmlerin T\u00fcrkiye Cumhuriyeti Anayasas\u0131n\u0131n 2. maddesinde de\u011finilen Hukuk Devleti ilkesine, 10. maddesinde de\u011finilen e\u015fitlik ilkesine, 5. maddesinde de\u011finilen Devletin temel ama\u00e7 ve g\u00f6revlerine ve \u201cAnayasan\u0131n Ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 ve \u00dcst\u00fcnl\u00fc\u011f\u00fc\u201d ba\u015fl\u0131kl\u0131 11. maddesine ayk\u0131r\u0131 oldu\u011fu kanaatine var\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

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A\u00e7\u0131klanan nedenlerle, Mahkememizce bak\u0131lmakta olan davada uygulanmas\u0131 gereken 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 4. maddesine 03.07.2003 tarihli ve 4916 say\u0131l\u0131 Kanunun 3. maddesiyle eklenen Ek f\u0131kradaki; \u201ck\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u201d<\/span>\u00a0<\/span><\/em>ve \u201cdo\u011frudan sat\u0131labilir.\u201d h\u00fckm\u00fcn\u00fcn Anayasa\u2019n\u0131n 2., 5., 10. ve 11. maddelerine ayk\u0131r\u0131 oldu\u011fu kanaatine ula\u015f\u0131ld\u0131\u011f\u0131ndan, Anayasa\u2019n\u0131n 152. ve 2949 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015f ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun\u2019un 28. maddeleri uyar\u0131nca s\u00f6z konusu ibarenin iptali istemiyle itiraz yoluyla\u00a0 Anayasa Mahkemesi\u2019ne ba\u015fvurulmas\u0131na 06\/04\/2012 tarihinde oybirli\u011fiyle karar verildi.\u201d<\/span><\/p>\n

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

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

29.6.2001 g\u00fcnl\u00fc, 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un dava konusu kurallar\u0131 da i\u00e7eren 4. maddesi<\/span>\u00a0<\/span><\/em>\u015f\u00f6yledir:<\/span><\/p>\n

\u201cHazineye ait ta\u015f\u0131nmaz mallar;<\/span><\/em><\/p>\n

a) Kar\u015f\u0131l\u0131kl\u0131 olmak, D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131n\u0131n olumlu g\u00f6r\u00fc\u015f\u00fc al\u0131nmak ve diplomatik ama\u00e7larla kullan\u0131lmak kayd\u0131yla yabanc\u0131 devletlere,<\/span><\/em><\/p>\n

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b) (De\u011fi\u015fik: 3\/7\/2003-4916\/3 md.) \u00dczerinde \u00e7e\u015fitli ama\u00e7larla ki\u015filer lehine s\u0131n\u0131rl\u0131 ayni hak tesis edilmi\u015f ise, zemini ile \u00fczerindeki bina ve tesislerin Hazineye ge\u00e7mesi gereken k\u0131sm\u0131, talep edilmesi halinde hak lehdarlar\u0131na,<\/span><\/em><\/p>\n

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c) (De\u011fi\u015fik: 3\/7\/2003-4916\/3 md.) Hisse oran\u0131 y\u00fczde k\u0131rk\u0131 veya hisse miktar\u0131 uygulama imar plan\u0131 s\u0131n\u0131rlar\u0131 i\u00e7inde d\u00f6rty\u00fcz, d\u0131\u015f\u0131nda ise d\u00f6rtbin metrekareyi a\u015fmamak kayd\u0131yla talepte bulunan hissedarlar\u0131na,<\/span><\/em><\/p>\n

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d) Belediye ve m\u00fccavir alan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda, k\u00f6y ve mezralar\u0131n yerle\u015fme alan\u0131 i\u00e7inde bulunan ve y\u00fcz\u00f6l\u00e7\u00fcm\u00fc be\u015f bin metre kareye kadar olan Hazineye ait ta\u015f\u0131nmaz mallar kullan\u0131c\u0131lar\u0131na,<\/span><\/em><\/p>\n

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e)\u00a0<\/span>3294 say\u0131l\u0131 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Kanununa<\/span><\/a><\/span>\u00a0g\u00f6re kurulan vak\u0131flara<\/span><\/em><\/p>\n

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f) (De\u011fi\u015fik: 3\/7\/2003-4916\/3 md.) Kurulu\u015f ama\u00e7lar\u0131nda kullan\u0131lmak ve ticari faaliyete konu edilmemek \u00fczere; kanunla kurulmu\u015f kurum ve kurulu\u015flar ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na,<\/span><\/em><\/p>\n

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g) (Ek: 3\/7\/2003-4916\/3 md.) Tapu kay\u0131tlar\u0131nda tapu fazlal\u0131klar\u0131n\u0131n Hazineye ait oldu\u011funa ili\u015fkin \u015ferh bulunan ta\u015f\u0131nmazlardaki fazlal\u0131klar, tapu malikine veya miras\u00e7\u0131lar\u0131na,<\/span><\/em><\/p>\n

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h) (Ek: 3\/7\/2003-4916\/3 md.) Serbest b\u00f6lge olarak kullan\u0131lmak \u00fczere, bu ama\u00e7la tahsis edilmi\u015f ta\u015f\u0131nmazlar da dahil, ger\u00e7ek veya \u00f6zel hukuk t\u00fczel ki\u015filerine,<\/span><\/em><\/p>\n

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i) (Ek: 16\/7\/2004-<\/span>5228<\/span><\/a><\/span>\/51 md.)Toplu konut ama\u00e7l\u0131 olarak kullan\u0131lmak \u00fczere, d\u00fczenlenecek protokolle belediyelere,<\/span><\/em><\/p>\n

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(De\u011fi\u015fik c\u00fcmle: 3\/7\/2003-4916\/3 md.) Rayi\u00e7 bedel \u00fczerinden do\u011frudan sat\u0131labilir.<\/span><\/em><\/p>\n

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(De\u011fi\u015fik ikinci f\u0131kra: 16\/7\/2004-5228\/51 md.) \u00dczerinde m\u00fcnhas\u0131ran e\u011fitim veya sa\u011fl\u0131k ama\u00e7l\u0131 s\u0131n\u0131rl\u0131 ayn\u00ee hak tesis edilmi\u015f ta\u015f\u0131nmazlarda (b) bendine g\u00f6re yap\u0131lan sat\u0131\u015flarda, hak sahibinin vak\u0131f \u00fcniversitesi veya Bakanlar Kurulunca vergi muafiyeti tan\u0131nan vak\u0131f olmas\u0131 halinde sat\u0131\u015f bedeli,\u00a0<\/span>492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/span><\/a><\/span>\u00a063 \u00fcnc\u00fc maddesinde yer alan harca esas de\u011ferin yar\u0131s\u0131d\u0131r. (d) bendindeki ta\u015f\u0131nmazlar\u0131 sat\u0131n alacaklar\u0131n veya bunlar\u0131n kanun\u00ee ve akdi haleflerinin, bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte, ta\u015f\u0131nmaz\u0131n bulundu\u011fu k\u00f6y n\u00fcfusuna kay\u0131tl\u0131 olmalar\u0131 veya 31.12.2000 tarihinden beri o k\u00f6yde ikamet etmeleri \u015fartt\u0131r. Bu f\u0131kra h\u00fck\u00fcmlerine g\u00f6re sat\u0131lan yerler ile (e), (f) ve (i) bentlerine g\u00f6re sat\u0131lan yerlerin sat\u0131\u015f amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lmayaca\u011f\u0131 hususunda tapu k\u00fct\u00fc\u011f\u00fcn\u00fcn beyanlar hanesine \u015ferh konulur. (i) bendine g\u00f6re sat\u0131lan ta\u015f\u0131nmazlarla ilgili olarak yap\u0131lacak imar uygulamas\u0131 sonucunda kamu hizmet alanlar\u0131na ayr\u0131lan yerler, bedelsiz ve m\u00fcstakil parsel olarak Hazine ad\u0131na resen tescil edilir.<\/span><\/em><\/p>\n

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(Ek f\u0131kra: 3\/7\/2003-4916\/3 md.) Hazineye ait ta\u015f\u0131nmazlar;\u00a0<\/span>k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler<\/span><\/strong>\u00a0ile kamu kurum ve kurulu\u015flar\u0131na, borsa yap\u0131lmak \u00fczere ticaret borsalar\u0131na, serbest b\u00f6lge olarak kullan\u0131lmak \u00fczere, bu ama\u00e7la tahsis edilmi\u015f ta\u015f\u0131nmazlar da dahil, kamu kurum ve kurulu\u015flar\u0131 ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na, teknoloji geli\u015ftirme b\u00f6lgelerinde y\u00f6netici \u015firkete, toplu konut \u00fcretmek amac\u0131yla Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na, 492 say\u0131l\u0131 Har\u00e7lar Kanununun 63 \u00fcnc\u00fc maddesinde yer alan harca esas de\u011fer \u00fczerinden<\/span>do\u011frudan sat\u0131labilir<\/span><\/strong>. Bu yerlerin amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lamayaca\u011f\u0131na dair tapu k\u00fct\u00fc\u011f\u00fcne \u015ferh konulur.<\/span><\/em><\/p>\n

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(Ek f\u0131kra: 23\/7\/2010-<\/span>6009<\/span><\/a><\/span>\/32 md.) Hazineye ait tar\u0131m arazilerinin sat\u0131\u015f\u0131nda\u00a0<\/span>5403 say\u0131l\u0131 Toprak Koruma ve Arazi Kullan\u0131m\u0131 Kanunundaki<\/span><\/a><\/span>\u00a0k\u0131s\u0131tlamalara tabi olan ta\u015f\u0131nmazlar bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendindeki k\u0131s\u0131tlamalara tabi olmaks\u0131z\u0131n hissedar\u0131na do\u011frudan veya birden fazla hissedar olmas\u0131 halinde hissedarlar aras\u0131nda pazarl\u0131k usul\u00fcyle sat\u0131labilir<\/span><\/em>.\u201d<\/span><\/p>\n

B- Dayan\u0131lan ve \u0130lgili G\u00f6r\u00fclen Anayasa Kurallar\u0131<\/span><\/strong><\/p>\n

Ba\u015fvuru karar\u0131nda, Anayasa\u2019n\u0131n 2., 5., 10. ve 11. maddelerine\u00a0 dayan\u0131lm\u0131\u015f, 171. madde ise ilgili g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

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

Anayasa Mahkemesi \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc\u2019n\u00fcn 8. maddesi gere\u011fince Ha\u015fim KILI\u00c7, Serruh KALEL\u0130, Alparslan ALTAN, Fulya KANTARCIO\u011eLU, Mehmet ERTEN, Serdar \u00d6ZG\u00dcLD\u00dcR, Osman Alifeyyaz PAKS\u00dcT, Zehra Ayla PERKTA\u015e, Recep K\u00d6M\u00dcRC\u00dc, Burhan \u00dcST\u00dcN, Engin YILDIRIM, Nuri NEC\u0130PO\u011eLU, Hicabi DURSUN, Celal M\u00fcmtaz AKINCI, Erdal TERCAN, Muammer TOPAL ve Z\u00fcht\u00fc ARSLAN\u2019\u0131n kat\u0131l\u0131m\u0131yla 17.5.2012 g\u00fcn\u00fcnde yap\u0131lan ilk inceleme toplant\u0131s\u0131nda, dosyada eksiklik bulunmad\u0131\u011f\u0131ndan i\u015fin esas\u0131n\u0131n incelenmesine OYB\u0130RL\u0130\u011e\u0130YLE karar verilmi\u015ftir.<\/span><\/p>\n

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V- ESASIN \u0130NCELENMES\u0130<\/span><\/strong><\/p>\n

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Ba\u015fvuru karar\u0131 ve ekleri, Raport\u00f6r Canbulut \u015eA\u015eMAZ taraf\u0131ndan haz\u0131rlanan i\u015fin esas\u0131na ili\u015fkin rapor, itiraz konusu Yasa kurallar\u0131, 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:<\/span><\/p>\n

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Ba\u015fvuru karar\u0131nda, Hazineye ait ta\u015f\u0131nmazlar\u0131n herhangi bir ihale ve pazarl\u0131k usul\u00fc \u00f6ng\u00f6r\u00fclmeksizin kooperatiflere do\u011frudan sat\u0131\u015fa \u00e7\u0131kar\u0131lmas\u0131n\u0131n ta\u015f\u0131nmaz\u0131n hak etti\u011fi de\u011ferinin alt\u0131nda sat\u0131lmas\u0131 sonucunu do\u011furdu\u011fu, bu durumun kamu yarar\u0131na ayk\u0131r\u0131 oldu\u011fu, ayn\u0131 ta\u015f\u0131nmaz\u0131 almak isteyen birden fazla t\u00fczel ki\u015finin bulunmas\u0131 h\u00e2linde bu hakk\u0131n talep edenler aras\u0131nda objektif ve e\u015fit olarak kullan\u0131lmas\u0131n\u0131 sa\u011flayacak denetim mekanizmas\u0131n\u0131n olmad\u0131\u011f\u0131 belirtilerek kural\u0131n, Anayasa\u2019n\u0131n 2., 5., 10. ve 11. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

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6216 say\u0131l\u0131 Anayasa Mahkemesinin Kurulu\u015fu ve Yarg\u0131lama Usulleri Hakk\u0131nda Kanun<\/span><\/a><\/span>\u2019un 43. maddesine g\u00f6re, ilgisi nedeniyle itiraz konusu kural, Anayasa\u2019n\u0131n 171. maddesi y\u00f6n\u00fcnden de incelenmi\u015ftir.<\/span><\/p>\n

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Kanun\u2019un itiraz konusu kural\u0131n da yer ald\u0131\u011f\u0131 4. maddesinde, Hazineye ait ta\u015f\u0131nmazlar\u0131n, k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler ve kamu kurum ve kurulu\u015flar\u0131na, borsa yap\u0131lmak \u00fczere ticaret borsalar\u0131na, serbest b\u00f6lge olarak kullan\u0131lmak \u00fczere, bu ama\u00e7la tahsis edilmi\u015f ta\u015f\u0131nmazlar da dahil, kamu kurum ve kurulu\u015flar\u0131 ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na, teknoloji geli\u015ftirme b\u00f6lgelerinde y\u00f6netici \u015firkete, toplu konut \u00fcretmek amac\u0131yla Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na, 492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 63. maddesinde yer alan harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131labilece\u011fi ve bu yerlerin amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lamayaca\u011f\u0131na dair tapu k\u00fct\u00fc\u011f\u00fcne \u015ferh konulaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 2. maddesinde belirtilen hukuk devleti, insan haklar\u0131na dayanan, bu hak ve \u00f6zg\u00fcrl\u00fckleri koruyup g\u00fc\u00e7lendiren, eylem ve i\u015flemleri 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 kanunlarla kendini ba\u011fl\u0131 sayan, yarg\u0131 denetimine a\u00e7\u0131k olan devlettir.<\/span><\/p>\n

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Kanunlar\u0131n kamu yarar\u0131n\u0131n sa\u011flanmas\u0131 amac\u0131na y\u00f6nelik olmas\u0131, genel, objektif, adil kurallar i\u00e7ermesi ve hakkaniyet \u00f6l\u00e7\u00fctlerini g\u00f6zetmesi hukuk devleti olman\u0131n gere\u011fidir. Bu nedenle kanun koyucunun hukuki d\u00fczenlemelerde kendisine tan\u0131nan takdir yetkisini anayasal s\u0131n\u0131rlar i\u00e7inde adalet, hakkaniyet ve kamu yarar\u0131 \u00f6l\u00e7\u00fctlerini g\u00f6z \u00f6n\u00fcnde tutarak kullanmas\u0131 gerekir.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 171. maddesinde ise \u201c<\/span>Devlet, milli ekonominin yararlar\u0131n\u0131 dikkate alarak, \u00f6ncelikle \u00fcretimin art\u0131r\u0131lmas\u0131n\u0131 ve t\u00fcketicinin korunmas\u0131n\u0131 ama\u00e7layan kooperatif\u00e7ili\u011fin geli\u015fmesini sa\u011flayacak tedbirleri al\u0131r.\u201d<\/span><\/em>\u00a0kural\u0131na yer verilmi\u015ftir. Kooperatiflerin kendine \u00f6zg\u00fc yap\u0131s\u0131 ve \u00f6nemi nedeniyle Anayasa\u2019ya \u00f6zel bir madde konularak kooperatiflere verilen de\u011fer vurgulanmak istenmi\u015ftir.<\/span><\/p>\n

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Kooperatif\u00e7ilik, g\u00fcn\u00fcm\u00fczde D\u00fcnyan\u0131n bir\u00e7ok \u00e7ok \u00fclkesinde oldu\u011fu gibi \u00fclkemizde de \u00f6nemli bir ekonomik<\/span>\u00a0<\/span><\/strong>ve sosyal hareket olarak kabul edilmekte, ekonomik ve sosyal<\/span>\u00a0<\/span><\/strong>kalk\u0131nma ve geli\u015fmede s\u0131k\u00e7a kullan\u0131lmaktad\u0131r. Kooperatifler, ticaret \u015firketleri ile benzerlik g\u00f6stermesine ra\u011fmen, sosyal ve ekonomik ihtiya\u00e7lar\u0131 kar\u015f\u0131l\u0131kl\u0131 yard\u0131m, dayan\u0131\u015fma ve kefalet suretiyle sa\u011flay\u0131p koruma amac\u0131yla kurulan, de\u011fi\u015fir sermayeli olmak \u00fczere ki\u015filerin bir araya gelmeleri ile olu\u015fan kendine \u00f6zg\u00fc yap\u0131s\u0131 olan te\u015fekk\u00fcllerdir.<\/span><\/p>\n

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Kanun\u2019un gerek\u00e7esinden, kanun koyucunun an\u0131lan d\u00fczenleme ile Hazineye ait ta\u015f\u0131nmaz mallar\u0131n sat\u0131\u015f\u0131n\u0131 h\u0131zland\u0131rmay\u0131 ve kolayla\u015ft\u0131rmay\u0131, bu mallar\u0131n y\u00f6netim ve de\u011ferlendirilmesindeki b\u00fcrokratik formalitelerin azalt\u0131lmas\u0131n\u0131, \u00fclke kalk\u0131nmas\u0131nda \u00f6nemli yer tutan k\u00fc\u00e7\u00fck sanayi sitelerinin, ticaret borsalar\u0131n\u0131n, teknoloji geli\u015ftirme b\u00f6lgelerinin ve serbest b\u00f6lgelerin kurulmas\u0131n\u0131 ve toplu konut \u00fcretiminin te\u015fvik edilmesini ama\u00e7lad\u0131\u011f\u0131<\/span>\u00a0<\/span><\/em>anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

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Hazineye ait ve bir kamu hizmeti i\u00e7in tahsisli olmayan ta\u015f\u0131nmazlar ile tahsisli olup da adem-i tahsis karar\u0131 al\u0131nan ta\u015f\u0131nmazlar hem izlenen ekonomi politikas\u0131 hem de b\u00fct\u00e7eye gelir kaydedilmesi a\u00e7\u0131s\u0131ndan sat\u0131labilmektedir.<\/span><\/p>\n

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K\u00fc\u00e7\u00fck sanayi sitelerinin kurulmas\u0131yla, plans\u0131z ve denetimsiz bir \u015fekilde yap\u0131la\u015fm\u0131\u015f, \u00e7evre kirlili\u011fi ve plans\u0131z kentle\u015fmeye neden olan da\u011f\u0131n\u0131k \u015fekildeki i\u015fyerlerinin bir araya toplanmas\u0131 ve b\u00f6ylece \u00e7evre sa\u011fl\u0131\u011f\u0131na ve \u015fehrin planl\u0131 geli\u015fmesine katk\u0131da bulunulmas\u0131;\u00a0benzer i\u015f kollar\u0131nda \u00e7al\u0131\u015fan i\u015fletmelerin ayn\u0131 site i\u00e7inde toplanmas\u0131yla, verimlili\u011fin ve k\u00e2r art\u0131\u015f\u0131n\u0131n sa\u011flanmas\u0131, ihtiya\u00e7lar\u0131n daha ekonomik kar\u015f\u0131lanmas\u0131 ama\u00e7lanmaktad\u0131r.<\/span><\/p>\n

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Anayasa\u2019n\u0131n 171. maddesiyle Devlete, milli ekonominin yararlar\u0131 do\u011frultusunda \u00f6ncelikle \u00fcretimin art\u0131r\u0131lmas\u0131 ve t\u00fcketicinin korunmas\u0131n\u0131 ama\u00e7layan kooperatif\u00e7ili\u011fin geli\u015fmesini sa\u011flayacak tedbirleri alma g\u00f6revi verilmi\u015ftir. Bu g\u00f6reve uygun olarak kooperatif\u00e7ili\u011fin geli\u015ftirilmesi, desteklenip y\u00f6nlendirilmesi, k\u00fc\u00e7\u00fck \u00fcreticilerin korunmas\u0131 sosyal hukuk devletinin \u00f6nemli g\u00f6revleri aras\u0131ndad\u0131r.<\/span><\/p>\n

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\u0130tiraz konusu kuralda yer alan\u00a0<\/span>\u201c\u2026k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u2026\u201d\u00a0<\/span><\/em>ibaresi ile Hazineye ait ta\u015f\u0131nmazlar\u0131n k\u00fc\u00e7\u00fck sanayi sitesi kurmak \u00fczere olu\u015fturulmu\u015f kooperatiflere harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131\u015f\u0131na izin verilmektedir. \u00dcretim ve istihdam art\u0131\u015f\u0131 ile kooperatif\u00e7ili\u011fin geli\u015ftirilmesi ve te\u015fvik edilmesi amac\u0131yla getirildi\u011fi anla\u015f\u0131lan kuralda kamu yarar\u0131na ayk\u0131r\u0131l\u0131k bulunmad\u0131\u011f\u0131 gibi d\u00fczenlemeyle kanun koyucunun Anayasa\u2019n\u0131n 171. maddesiyle Devlete y\u00fcklenen g\u00f6revi yerine getirdi\u011fi a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

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Dolay\u0131s\u0131yla, itiraz konusu kuralda yer alan\u00a0<\/span>\u201c\u2026k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u2026\u201d\u00a0<\/span><\/em>ibaresinde, Anayasa\u2019ya ayk\u0131r\u0131 bir y\u00f6n bulunmamaktad\u0131r.<\/span><\/p>\n

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\u00d6te yandan dava dilek\u00e7esinde itiraz konusu kuralda yer alan \u201c<\/span>\u2026do\u011frudan sat\u0131labilir\u2026<\/span><\/em>\u201d ibaresinin de iptali istenmektedir.<\/span><\/p>\n

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\u00dclke sanayisinin geli\u015fmesinde \u00f6nemli bir yer tutan k\u00fc\u00e7\u00fck sanayi siteleri ile organize sanayi b\u00f6lgelerinde yap\u0131lacak yat\u0131r\u0131mlar i\u00e7in gerekli fonlar\u0131n b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fc arsa temini i\u00e7in ayr\u0131lmakta, bunun sonucu olarak da alt ve \u00fcst yap\u0131 tesisleri k\u0131sa s\u00fcrede tamamlanamad\u0131\u011f\u0131ndan \u00fcretimin, istihdam\u0131n ve ihracat\u0131n art\u0131r\u0131lmas\u0131 olumsuz y\u00f6nde etkilenebilmektedir. Bu nedenle, itiraz konusu kuralla, s\u00fcrd\u00fcr\u00fclebilir kalk\u0131nman\u0131n lokomotifi olan, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli yat\u0131r\u0131mc\u0131 ve sanayicilere te\u015fvik ama\u00e7l\u0131 olarak Hazineye ait ta\u015f\u0131nmazlar\u0131n harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131labilece\u011fi d\u00fczenlenmi\u015ftir.<\/span><\/p>\n

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Genel olarak Hazineye ait ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131na ili\u015fkin kurallar, 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu ile bu Kanun\u2019un 74. maddesine istinaden \u00e7\u0131kar\u0131lan Hazine Ta\u015f\u0131nmazlar\u0131n\u0131n \u0130daresi Hakk\u0131nda Y\u00f6netmelikte yer almaktad\u0131r. Yine bir \u00e7ok kanunda Hazineye ait ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131na y\u00f6nelik \u00f6zel d\u00fczenlemelerin de yer ald\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/span><\/p>\n

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4706 say\u0131l\u0131 Kanun\u2019un 4. maddesinde, harca esas<\/span>\u00a0<\/span><\/strong>de\u011fer \u00fczerinden do\u011frudan sat\u0131labilecek Hazineye ait ta\u015f\u0131nmazlar<\/span>\u00a0<\/span><\/strong>a\u00e7\u0131klanm\u0131\u015ft\u0131r. Harca esas de\u011fer kavram\u0131 ise, 492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 63. maddesinde tan\u0131mlanm\u0131\u015ft\u0131r. Bu maddeye g\u00f6re, Kanun\u2019da s\u00f6z\u00fc edilen<\/span>\u00a0<\/span><\/strong>kay\u0131tl\u0131 de\u011fer veya eml\u00e2k vergisi de\u011feri deyimi;\u00a0<\/span>1319 say\u0131l\u0131 Eml\u00e2k Vergisi<\/span><\/a><\/span>\u00a0<\/span><\/a><\/span><\/strong>Kanunu<\/span><\/a><\/span>\u2019nun 29. maddesine g\u00f6re belirlenen vergi de\u011ferini ifade<\/span>\u00a0<\/span><\/strong>etmektedir.<\/span><\/p>\n

 <\/p>\n

Buna g\u00f6re, Hazineye ait ta\u015f\u0131nmazlar\u0131n herhangi bir ihale ve pazarl\u0131k usul\u00fc \u00f6ng\u00f6r\u00fclmeksizin kooperatiflere do\u011frudan sat\u0131\u015fa \u00e7\u0131kar\u0131lmas\u0131n\u0131n, ta\u015f\u0131nmaz\u0131n hak etti\u011fi de\u011ferinin alt\u0131nda sat\u0131lmas\u0131 sonucunu do\u011furdu\u011fu ileri s\u00fcr\u00fclmekte ise de; sat\u0131\u015fa \u00e7\u0131kar\u0131lacak olan ta\u015f\u0131nmaz\u0131n de\u011feri 1319 say\u0131l\u0131 Eml\u00e2k Vergisi<\/span>\u00a0<\/span><\/strong>Kanunu\u2019nda \u00f6ng\u00f6r\u00fclen esas ve usuller \u00e7er\u00e7evesinde belirlenece\u011finden esasen idarenin sat\u0131\u015fa \u00e7\u0131kard\u0131\u011f\u0131 ta\u015f\u0131nmaz\u0131n de\u011ferini belirleme konusunda takdir yetkisi bulunmamaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

\u0130tiraz konusu kural ile sa\u011flanmak istenen nihai ama\u00e7 Hazineye ait ta\u015f\u0131nmazlar\u0131 en y\u00fcksek bedelle satmak de\u011fil, \u00fclke kaynaklar\u0131n\u0131n etkili ve verimli kullan\u0131lmas\u0131n\u0131 sa\u011flamak, yat\u0131r\u0131mlar\u0131 \u00f6zendirmek, \u00fclke kalk\u0131nmas\u0131nda \u00f6nemli yer tutan k\u00fc\u00e7\u00fck sanayi sitelerinin kurulmas\u0131n\u0131 ve kooperatif\u00e7ili\u011fin geli\u015ftirilmesini te\u015fvik etmek oldu\u011fundan, bu ta\u015f\u0131nmazlar\u0131n herhangi bir ihale s\u00fcreci \u00f6ng\u00f6r\u00fclmeksizin harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131\u015f y\u00f6ntemi ile kooperatiflere sat\u0131lmas\u0131nda kamu yarar\u0131na ayk\u0131r\u0131 bir y\u00f6n g\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n

 <\/p>\n

Dolay\u0131s\u0131yla, itiraz konusu kuralda yer alan,\u00a0<\/span>\u201c\u2026do\u011frudan sat\u0131labilir\u2026<\/span><\/em>\u201d ibaresinde, Anayasa\u2019ya ayk\u0131r\u0131l\u0131k bulunmamaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

A\u00e7\u0131klanan nedenlerle, itiraz konusu kurallar, Anayasa\u2019n\u0131n 2. ve 171. maddelerine ayk\u0131r\u0131 de\u011fildir. \u0130ptal isteminin reddi gerekir.<\/span><\/p>\n

 <\/p>\n

Kurallar\u0131n, Anayasa\u2019n\u0131n 5., 10. ve 11. maddeleriyle ilgisi g\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u0130tiraz konusu kuralda yer alan,\u00a0<\/span>\u201c\u2026do\u011frudan sat\u0131labilir\u2026<\/span><\/em>\u201d ibaresinin\u00a0<\/span>\u201ck\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u201d<\/span><\/em>\u00a0 y\u00f6n\u00fcnden Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcne Fulya KANTARCIO\u011eLU, Osman Alifeyyaz PAKS\u00dcT ile Zehra Ayla PERKTA\u015e kat\u0131lmam\u0131\u015flard\u0131r.<\/span><\/p>\n

 <\/p>\n

VI- SONU\u00c7<\/span><\/strong><\/p>\n

 <\/p>\n

29.6.2001 g\u00fcnl\u00fc, 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 4. maddesine, 3.7.2003 g\u00fcnl\u00fc, 4916 say\u0131l\u0131 \u00c7e\u015fitli Kanunlarda ve Maliye Bakanl\u0131\u011f\u0131n\u0131n Te\u015fkil\u00e2t ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 3. maddesiyle eklenen f\u0131krada yer alan;<\/span><\/p>\n

 <\/p>\n

1-\u00a0<\/span>\u201c\u2026k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler \u2026\u201d<\/span><\/em>\u00a0ibaresinin Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n REDD\u0130NE, OYB\u0130RL\u0130\u011e\u0130YLE,<\/span><\/p>\n

 <\/p>\n

2-\u00a0\u00a0<\/span>\u201cdo\u011frudan sat\u0131labilir\u201d<\/span><\/em>\u00a0ibaresinin,\u00a0<\/span>\u201ck\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u201d<\/span><\/em>\u00a0 y\u00f6n\u00fcnden Anayasa\u2019ya ayk\u0131r\u0131 olmad\u0131\u011f\u0131na ve itiraz\u0131n REDD\u0130NE, Fulya KANTARCIO\u011eLU, Osman Alifeyyaz PAKS\u00dcT ile Zehra Ayla PERKTA\u015e\u2019\u0131n kar\u015f\u0131oylar\u0131 ve OY\u00c7OKLU\u011eUYLA,<\/span><\/p>\n

29.11.2012 g\u00fcn\u00fcnde karar verildi. \u00a0<\/span><\/p>\n

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

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

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

Serruh KALEL\u0130<\/span><\/p>\n<\/td>\n

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

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

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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

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

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

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

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

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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

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

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

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

Recep K\u00d6M\u00dcRC\u00dc<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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

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

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

Engin YILDIRIM<\/span><\/p>\n<\/td>\n

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

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

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

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

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

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

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

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

Erdal TERCAN<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

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

Muammer TOPAL<\/span><\/p>\n<\/td>\n

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

Z\u00fcht\u00fc ARSLAN<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

29.6.2001 g\u00fcnl\u00fc, 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un, 4. maddesine 3.7.2003 g\u00fcnl\u00fc, 4916 say\u0131l\u0131 Kanun\u2019la eklenen f\u0131kra ile hazineye ait ta\u015f\u0131nmazlar\u0131n k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak amac\u0131yla kurulmu\u015f kooperatiflere 492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun 63. maddesinde yer alan harca esas de\u011fer \u00fczerinden do\u011frudan sat\u0131labilece\u011fi belirtilerek idareye sat\u0131\u015f konusunda takdir yetkisi verilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

Anayasa\u2019n\u0131n 171. maddesinde, Devletin, milli ekonominin yararlar\u0131n\u0131 dikkate alarak, \u00f6ncelikle \u00fcretimin art\u0131r\u0131lmas\u0131n\u0131 ve t\u00fcketicinin korunmas\u0131n\u0131 ama\u00e7layan kooperatif\u00e7ili\u011fin geli\u015fmesini sa\u011flayacak tedbirleri alaca\u011f\u0131; 173. maddesinde de esnaf ve sanatk\u00e2rlar\u0131 koruyucu ve destekleyici tedbirleri alaca\u011f\u0131 belirtilmi\u015ftir. 4706 say\u0131l\u0131 Yasa\u2019n\u0131n itiraz konusu ibarelerin de yer ald\u0131\u011f\u0131 4. maddesinin, Anayasa\u2019n\u0131n s\u00f6z konusu kurallar\u0131n\u0131 uygulamaya ge\u00e7irmek amac\u0131yla getirildi\u011fi anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

Anayasa\u2019n\u0131n 8. maddesine g\u00f6re, y\u00fcr\u00fctme yetkisi ve g\u00f6revi Anayasaya ve kanunlara uygun olarak kullan\u0131lacak ve yerine getirilecek olan s\u0131n\u0131rl\u0131, tamamlay\u0131c\u0131 ve ba\u011f\u0131ml\u0131 bir yetkidir. Anayasa\u2019n\u0131n 123. maddesinde de idarenin kanunili\u011fi ilkesine yer verilmi\u015ftir. Bu nedenle yasayla d\u00fczenleme yap\u0131lmayan bir alanda idarenin yetki kullanmas\u0131 olanakl\u0131 de\u011fildir. Herhangi bir konunun yasayla d\u00fczenlenmi\u015f oldu\u011funun kabul\u00fc i\u00e7in,\u00a0 yetki veren yasada temel ilkelerin konulmas\u0131, \u00e7er\u00e7evenin \u00e7izilmesi, belirsiz, geni\u015f bir alan\u0131n y\u00fcr\u00fctmeye b\u0131rak\u0131lmamas\u0131 gerekir. D\u00fczenleme yetkisinin bu kapsamda kullan\u0131lmas\u0131, hakkaniyete uygun adaletli bir hukuk d\u00fczeni kurup bunu s\u00fcrd\u00fcrmekle y\u00fck\u00fcml\u00fc olan hukuk devletinde, ki\u015filerin hukuk g\u00fcvenli\u011finin sa\u011flanmas\u0131 i\u00e7in de \u00f6nemlidir. Yarg\u0131sal denetimin gere\u011fi gibi yap\u0131lmas\u0131 da idarenin s\u0131n\u0131rlar\u0131 belli olan alanlarda yetki kullanmas\u0131na ba\u011fl\u0131d\u0131r.<\/span><\/p>\n

 <\/p>\n

\u0130tiraz konusu kuralla idareye hazineye ait ta\u015f\u0131nmazlar\u0131, ilgili kooperatiflere do\u011frudan satma yetkisi verilirken bunlar\u0131 sat\u0131p, satmama, birden fazla istekli varsa diledi\u011fine satma konusunda hukuk devleti ve idarenin kanunili\u011fi ilkesiyle ba\u011fda\u015fmayacak bi\u00e7imde geni\u015f bir takdir yetkisi tan\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

A\u00e7\u0131klanan nedenlerle itiraz konusu \u201cdo\u011frudan sat\u0131labilir\u201d ibaresinin, Anayasa\u2019n\u0131n 2., 8. ve 123. 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

\u00a0<\/span><\/p>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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

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

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

4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 4. maddesine 4916 say\u0131l\u0131 Kanun\u2019un 3. maddesiyle eklenen f\u0131krada, Hazineye ait ta\u015f\u0131nmazlar\u0131n k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatiflere do\u011frudan sat\u0131labilece\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

 <\/p>\n

\u0130ptali istenen kurallar\u00a0<\/span>\u201c\u2026 k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u2026\u201d<\/span><\/em>\u00a0ve\u00a0<\/span>\u201c\u2026 do\u011frudan sat\u0131labilir\u2026\u201d<\/span><\/em><\/strong>\u00a0ibareleridir.<\/span><\/p>\n

 <\/p>\n

Kuralda, ayn\u0131 ta\u015f\u0131nmaz\u0131 almak isteyen ayn\u0131 yasa kapsam\u0131ndaki birden fazla t\u00fczel ki\u015finin bulunmas\u0131 halinde \u0130darenin bu hakk\u0131 talep sahiplerinden hangisi lehinde kulland\u0131raca\u011f\u0131 hakk\u0131nda herhangi bir a\u00e7\u0131kl\u0131k bulunmamaktad\u0131r. Hazineye ait ta\u015f\u0131nmaz\u0131n\u00a0<\/span>do\u011frudan sat\u0131lmas\u0131na\u00a0<\/span><\/strong>ili\u015fkin kural, sat\u0131\u015f\u0131n Kamu \u0130hale Kanunu veya Devlet \u0130hale Kanunu gibi, talipler aras\u0131nda e\u015fitli\u011fi sa\u011flayacak usullerin uygulanmas\u0131na olanak vermedi\u011fi gibi bu konuda nesnel \u00f6l\u00e7\u00fctlere dayal\u0131 ve idari yarg\u0131n\u0131n denetimini olanakl\u0131 k\u0131lan alt d\u00fczenlemeler yap\u0131lmas\u0131n\u0131 da engellemektedir.<\/span><\/p>\n

 <\/p>\n

Anayasa\u2019n\u0131n 2. maddesinde yer alan hukuk devletinin ba\u015fl\u0131ca gerekleri aras\u0131nda, yasalar\u0131n a\u00e7\u0131k, anla\u015f\u0131labilir, \u00f6ng\u00f6r\u00fclebilir ve e\u015fitlik\u00e7i olmas\u0131, devletin kendisini de hukukla ba\u011fl\u0131 saymas\u0131 ve bunun denetlenebilmesini sa\u011flamas\u0131 gibi hususlar da bulunmaktad\u0131r. Hazineye ait ta\u015f\u0131nmazlar\u0131n do\u011frudan sat\u0131\u015f\u0131n\u0131 \u00f6ng\u00f6ren kural hukuk devleti gerekleriyle ba\u011fda\u015fmamaktad\u0131r. Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131 olan\u00a0<\/span>\u201cdo\u011frudan sat\u0131labilir\u201d<\/span><\/em>\u00a0ibaresinin k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler y\u00f6n\u00fcnden iptali gerekir.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

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\u00a0<\/span><\/p>\n<\/td>\n

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

Osman Alifeyyaz PAKS\u00dcT<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

KAR\u015eIOY GEREK\u00c7ES\u0130<\/span><\/h3>\n

29.6.2001 g\u00fcnl\u00fc, 4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un 4. maddesine 3.7.2003 g\u00fcnl\u00fc, 4916 say\u0131l\u0131 Kanun\u2019un 3. maddesiyle eklenen f\u0131krada yer alan \u201ck\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatifler\u2026\u201d ve \u201c\u2026do\u011frudan sat\u0131labilir.\u201d ibarelerinin iptali istenilmektedir.<\/span><\/p>\n

 <\/p>\n

\u0130ptali istenilen ibarelerin yer ald\u0131\u011f\u0131 maddede hazineye ait ta\u015f\u0131nmazlar\u0131n herhangi bir\u00a0 ihale ve pazarl\u0131k usul\u00fc \u00f6ng\u00f6r\u00fclmeksizin, baz\u0131 kamu kurum ve kurulu\u015flar\u0131 yan\u0131nda \u201ck\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatiflere\u201d de do\u011frudan sat\u0131labilece\u011fi h\u00fckme ba\u011flanmaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

Anayasa\u2019n\u0131n 2. maddesinde T\u00fcrkiye Cumhuriyeti demokratik bir hukuk devleti oldu\u011fu belirtilmi\u015ftir. Buna g\u00f6re Devletin t\u00fcm organlar\u0131 Anayasa ve hukukun \u00fcst\u00fcn kurallar\u0131 ile ba\u011fl\u0131d\u0131r. Hukuk devleti devlet etkinliklerinin d\u00fczenle s\u00fcrd\u00fcr\u00fclebilmesi i\u00e7in gerekli olan hukuksal alt yap\u0131y\u0131 olu\u015fturmak suretiyle ayn\u0131 zamanda istikrar\u0131 da sa\u011flamakt\u0131r. Bu istikrar\u0131n \u00f6z\u00fc hukuki g\u00fcvenlik ve \u00f6ng\u00f6r\u00fclebilirliktir. Hukuki g\u00fcvenlik ve \u00f6ng\u00f6r\u00fclebilirlik sa\u011flanabilmesi ise kurallar\u0131n genel, e\u015fit ve nesnel olmalar\u0131na ba\u011fl\u0131d\u0131r.<\/span><\/p>\n

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\u0130tiraza konu ibarelerin yer ald\u0131\u011f\u0131\u00a0 kural, hazineye ait ta\u015f\u0131nmazlar\u0131n k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere kurulan kooperatiflere 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu h\u00fck\u00fcmleri d\u0131\u015f\u0131nda tutulmas\u0131 suretiyle do\u011frudan sat\u0131labilece\u011fini d\u00fczenlemekte olup, bu haliyle idareye keyfi uygulamalara neden olabilecek geni\u015f bir takdir yetkisi\u00a0 verildi\u011fi gibi, ayn\u0131 durumda bulunan ba\u015fvurucular\u00a0 y\u00f6n\u00fcnden de hukuki g\u00fcvenlik ve \u00f6ng\u00f6r\u00fclebilirli\u011fi sa\u011flamaktan \u00f6te objektif olmad\u0131\u011f\u0131 ve belirsizli\u011fe neden oldu\u011fu a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

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Bu nedenle kural Anayasa\u2019n\u0131n 2. maddesine ayk\u0131r\u0131d\u0131r.<\/span><\/p>\n

 <\/p>\n

A\u00e7\u0131klanan nedenle 29.6.2001 g\u00fcnl\u00fc, 4706 say\u0131l\u0131 Kanun\u2019un 4. maddesine 3.7.2003 g\u00fcnl\u00fc, 4916 say\u0131l\u0131\u00a0 Kanun\u2019un 3. maddesi ile eklenen f\u0131krada yer alan \u201cdo\u011frudan sat\u0131labilir\u201d ibaresinin kooperatifler y\u00f6n\u00fcnden iptali gerekti\u011fi d\u00fc\u015f\u00fcncesiyle \u00e7o\u011funluk karar\u0131na kat\u0131lm\u0131yorum.<\/span><\/p>\n

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\n\n\n\n
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\u00a0<\/span><\/p>\n<\/td>\n

\n

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

Zehra Ayla PERKTA\u015e<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

4706 say\u0131l\u0131 Hazineye Ait Ta\u015f\u0131nmaz Mallar\u0131n De\u011ferlendirilmesi ve Katma De\u011fer Vergisi Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019un  <\/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-5196","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5196","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=5196"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5196\/revisions"}],"predecessor-version":[{"id":5197,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5196\/revisions\/5197"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=5196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=5196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=5196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}