{"id":1845,"date":"2020-04-17T17:35:16","date_gmt":"2020-04-17T17:35:16","guid":{"rendered":"https:\/\/cukurpartners.com\/?p=1845"},"modified":"2022-11-22T07:50:52","modified_gmt":"2022-11-22T07:50:52","slug":"covid-19-salgini-cercevesinde-yururluge-giren-infaz-degisikliklerinin-kacakcilik-suclarina-etkileri","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/covid-19-salgini-cercevesinde-yururluge-giren-infaz-degisikliklerinin-kacakcilik-suclarina-etkileri\/","title":{"rendered":"COV\u0130D-19 SALGINI \u00c7ER\u00c7EVES\u0130NDE Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130REN \u0130NFAZ DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130N\u0130N KA\u00c7AK\u00c7ILIK SU\u00c7LARINA ETK\u0130LER\u0130"},"content":{"rendered":"<p><b>COV\u0130D-19 SALGINI \u00c7ER\u00c7EVES\u0130NDE Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130REN \u0130NFAZ DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130N\u0130N KA\u00c7AK\u00c7ILIK SU\u00c7LARINA ETK\u0130LER\u0130<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kamuoyunda \u201c\u0130nfaz Yasas\u0131\u201d olarak da bilinen,<\/span><span style=\"font-weight: 400;\">7242 say\u0131l\u0131 \u201cCeza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 61, 62 ve 63 say\u0131l\u0131 maddeleri ile 5607 say\u0131l\u0131 \u201cKa\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 3.\u00a0 ve 5. Maddesinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015f, ayr\u0131ca Kanuna ge\u00e7ici 1. madde eklenmi\u015ftir.<\/span><\/p>\n<p><b>KA\u00c7AK\u00c7ILIK SU\u00c7U NED\u0130R<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u; ithali veya ihrac\u0131 yasak bir e\u015fyan\u0131n \u00fclkeye sokulmas\u0131 veya ithali yahut ihrac\u0131 m\u00fcmk\u00fcn bir e\u015fyan\u0131n \u00f6demesi gereken zorunlu g\u00fcmr\u00fck vergilerini \u00f6dememek ad\u0131na g\u00fcmr\u00fckten ka\u00e7\u0131r\u0131lmas\u0131 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unu te\u015fkil etmektedir. <\/span><span style=\"font-weight: 400;\">Her t\u00fcrl\u00fc e\u015fya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun konusu olabilmektedir. Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131 uygulamada g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, hayali ihracat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, ithalat ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, alkol ve sigara ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, akaryak\u0131t (petrol) ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 vb. isimlerle an\u0131lmaktad\u0131r. S\u00f6z konusu su\u00e7 \u015fikayete ba\u011fl\u0131 olmay\u0131p Herhangi bir \u015fekilde su\u00e7un i\u015flendi\u011fi savc\u0131l\u0131k taraf\u0131ndan \u00f6\u011frenildi\u011finde re\u2019sen soru\u015fturma yap\u0131larak kamu davas\u0131 a\u00e7\u0131lmaktad\u0131r.\u00a0<\/span><\/p>\n<p><b>KA\u00c7AK\u00c7ILIKLA M\u00dcCADELE KANUNUNUNDA YAPILAN DE\u011e\u0130\u015e\u0130KLER NET\u0130CES\u0130NDE GET\u0130R\u0130LEN BA\u015eLICA YEN\u0130L\u0130KLER NELERD\u0130R\u00a0<\/b><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>Su\u00e7un Konu E\u015fyan\u0131n De\u011feri Ceza Tayininde Belirli Olacakt\u0131r.\u00a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 3. Maddesi ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unu tan\u0131mlanm\u0131\u015f olup s\u00f6z konusu maddenin 22 f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fikle ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131n konusunu olu\u015fturan e\u015fyan\u0131n de\u011ferinin hafif olmas\u0131 halinde verilecek cezalar yar\u0131s\u0131na kadar, pek hafif olmas\u0131 halinde ise \u00fc\u00e7te birine kadar indirilece\u011fi d\u00fczenlenmi\u015ftir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00fczenleme neticesinde su\u00e7a konu e\u015fyan\u0131n de\u011ferinin \u201c<\/span><i><span style=\"font-weight: 400;\">hafif<\/span><\/i><span style=\"font-weight: 400;\">\u201d ve \u201c<\/span><i><span style=\"font-weight: 400;\">pek hafif<\/span><\/i><span style=\"font-weight: 400;\">\u201d \u015feklinde iki a\u015famal\u0131 olarak, d\u00fczenlenmi\u015ftir. San\u0131k aleyhine h\u00fckmedilecek ceza Su\u00e7a konu e\u015fyan\u0131n de\u011ferine g\u00f6re belirlenecektir. Su\u00e7a konu e\u015fyan\u0131n de\u011feri \u201chafif\u201d ise yar\u0131s\u0131na kadar, \u201cpek hafif\u201d ise ceza \u00fc\u00e7te biri kadar ceza indirim yap\u0131lacakt\u0131r. Bu ba\u011flamda e\u015fyan\u0131n de\u011ferinin y\u00fcksek, hafif veya pek hafif olmas\u0131, g\u00fcmr\u00fck vergisi, \u00fclkedeki ekonomik de\u011feri gibi hususlar g\u00f6z \u00f6n\u00fcnde bulundurularak belirlenecektir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Su\u00e7 Nedeniyle Ortaya \u00c7\u0131kan Zarar\u0131n Soru\u015fturma ve Kovu\u015fturma evresinde \u00d6denmesi Suretiyle Etkin Pi\u015fmanl\u0131k H\u00fck\u00fcmleri Uygulanabilecektir.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6ncelikle Cumhuriyet savc\u0131lar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen soru\u015fturma a\u015famas\u0131na \u201csoru\u015fturma evresi\u201d, mahkeme taraf\u0131ndan dava a\u00e7\u0131lmas\u0131ndan nihai karar\u0131n verildi\u011fi dava a\u015famas\u0131 da \u201ckovu\u015fturma evresi\u201d olarak adland\u0131r\u0131lmaktad\u0131r.\u00a0 Bahsi ge\u00e7en kanunda yap\u0131lan di\u011fer bir de\u011fi\u015fiklik de 5.maddesinin 2.nci f\u0131kras\u0131nda yap\u0131lm\u0131\u015ft\u0131r. Kanun de\u011fi\u015fikli\u011finden \u00f6nce s\u00f6z konusu h\u00fck\u00fcmde etkin pi\u015fmanl\u0131k sadece \u201csoru\u015fturma evresinde\u201d ger\u00e7ekle\u015firken, yap\u0131lan de\u011fi\u015fiklikle, \u201ckovu\u015fturma evresinde\u201d de etkin pi\u015fmanl\u0131k h\u00fck\u00fcmlerinin uygulanmas\u0131na olanak sa\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n<p><b>Su\u00e7 Nedeniyle Ortaya \u00c7\u0131kan Zarar\u0131n \u00d6denmesi Durumunda Cezadan \u0130ndirim Yap\u0131lacakt\u0131r.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unu i\u015fleyen \u015f\u00fcphelinin etkin pi\u015fmanl\u0131k g\u00f6stererek su\u00e7a konu e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 kadar paray\u0131 \u201csoru\u015fturma evresi sona erinceye kadar\u201d yani kamu davas\u0131 a\u00e7\u0131lmadan \u00f6nce Devlet Hazinesine \u00f6demesi halinde, kovu\u015fturma evresinde mahkemece verilecek ceza yar\u0131 oran\u0131nda indirilecektir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ayn\u0131 ki\u015fi su\u00e7 konusu e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 kadar paray\u0131, a\u00e7\u0131lan kamu davas\u0131 esnas\u0131nda yani \u201ckovu\u015fturma evresinde h\u00fck\u00fcm verilinceye kadar\u201d Devlet Hazinesine \u00f6dedi\u011fi takdirde verilecek ceza \u00fc\u00e7te bir oran\u0131nda indirilecektir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bu husus, soru\u015fturma evresinde Cumhuriyet savc\u0131s\u0131, kovu\u015fturma evresinde Hakim taraf\u0131ndan san\u0131\u011fa ihtar edilecektir. Bu hakk\u0131n\u0131 kullan\u0131p kullanmayaca\u011f\u0131 sorulacakt\u0131r. Su\u00e7u i\u015fleyen ki\u015finin bu hakk\u0131 kullanmay\u0131 istemesi halinde mahkemece \u00f6deme yapmak \u00fczere makul bir s\u00fcre verecektir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00fckerrirler (\u00f6nceden i\u015flenen su\u00e7tan dolay\u0131 verilen h\u00fck\u00fcm kesinle\u015ftikten sonra yeni bir su\u00e7 i\u015flemi\u015f olanlar) veya su\u00e7un bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde bu indirim uygulanmayacakt\u0131r.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>Ka\u00e7ak\u00e7\u0131l\u0131k Su\u00e7u Nedeniyle Daha \u00d6nce Aleyhlerine Karar Verilmi\u015f Ki\u015filer de Bu De\u011fi\u015fiklikten Yararlanabilecektir.\u00a0<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Kanunu\u2019na eklenen ge\u00e7ici 12 inci maddesi ile haklar\u0131nda h\u00fck\u00fcm verilmi\u015f olup da dosyas\u0131 infaz a\u015famas\u0131nda bulunanlar\u0131n da doksan g\u00fcn i\u00e7inde yani 15 Temmuz 2020 tarihine kadar ba\u015fvurmas\u0131 halinde bu indirim hakk\u0131ndan yararlanabilecektir.\u00a0 Buna g\u00f6re, dosyas\u0131 infaz a\u015famas\u0131nda olanlar etkin pi\u015fmanl\u0131k g\u00f6sterir ve su\u00e7 konusu e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 paray\u0131 devlet hazinesine \u00f6dedi\u011fi takdirde cezas\u0131 \u00fc\u00e7te bir oran\u0131nda indirilecektir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Yine Ge\u00e7ici 12.maddenin ikinci f\u0131kras\u0131 ise temyiz a\u015famas\u0131ndaki davalarla ilgili yap\u0131lacak i\u015flemi d\u00fczenlemi\u015ftir. Buna g\u00f6re, bu Kanun kapsam\u0131na giren su\u00e7lardan dolay\u0131 kanun yolu incelemesinde bulunan dosyalarda lehe de\u011ferlendirme yap\u0131lacak dosyalar hakk\u0131nda bozma karar\u0131 verilecek; Yarg\u0131tay Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131nda bulunan dosyalar ise ilk derece mahkemelerine iade edilecektir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sonu\u00e7 olarak yap\u0131lan de\u011fi\u015fiklerle C<\/span><span style=\"font-weight: 400;\">umhuriyet Savc\u0131s\u0131 ve H\u00e2kim taraf\u0131ndan ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131 ile ilgili olarak, soru\u015fturma ve kovu\u015fturma a\u015famas\u0131nda \u015f\u00fcpheliye etkin pi\u015fmanl\u0131k h\u00fckm\u00fcnden yararlan\u0131p yararlanmayaca\u011f\u0131n\u0131 sormas\u0131 zorunlu hale getirilmi\u015ftir. Su\u00e7u i\u015fleyen ki\u015finin soru\u015fturma a\u015famas\u0131 veya kovu\u015fturma a\u015famas\u0131 sona erene kadar etkinlik pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden yararlanmas\u0131 halinde, h\u00fckmedilecek cezadan indirim yap\u0131lacak ve <\/span><span style=\"font-weight: 400;\">\u015fartlar\u0131n olu\u015fmas\u0131 durumunda verilen ceza ertelenebilecektir.\u00a0<\/span><\/p>\n<p><b>\u00c7ukur &amp; Partners Avukatl\u0131k B\u00fcrosu <\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>COV\u0130D-19 SALGINI \u00c7ER\u00c7EVES\u0130NDE Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130REN \u0130NFAZ DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130N\u0130N KA\u00c7AK\u00c7ILIK SU\u00c7LARINA ETK\u0130LER\u0130 Kamuoyunda \u201c\u0130nfaz Yasas\u0131\u201d olarak da bilinen,7242 say\u0131l\u0131 \u201cCeza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 61, 62 ve 63 say\u0131l\u0131 maddeleri ile 5607 say\u0131l\u0131 \u201cKa\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 3.\u00a0 ve 5. Maddesinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015f, ayr\u0131ca Kanuna ge\u00e7ici 1. madde eklenmi\u015ftir. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-1845","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1845"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=1845"}],"version-history":[{"count":2,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1845\/revisions"}],"predecessor-version":[{"id":7542,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1845\/revisions\/7542"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=1845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=1845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=1845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}