{"id":463,"date":"2021-08-24T12:16:01","date_gmt":"2021-08-24T12:16:01","guid":{"rendered":"http:\/\/www.gulsahmutlu.av.tr\/?p=463"},"modified":"2024-05-17T14:24:48","modified_gmt":"2024-05-17T14:24:48","slug":"kacakcilik-suclari","status":"publish","type":"post","link":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/2021\/08\/24\/kacakcilik-suclari\/","title":{"rendered":"KA\u00c7AK\u00c7ILIK SU\u00c7LARI"},"content":{"rendered":"<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu, 2007 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, 4926 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 ekonomik su\u00e7lar kapsam\u0131nda olup, kay\u0131t alt\u0131na al\u0131nmayan kamu otoritesinin kontrol\u00fc d\u0131\u015f\u0131nda olan ve kamu d\u00fczenini korumak i\u00e7in \u00e7\u0131kar\u0131lm\u0131\u015f, kanunlara ayk\u0131r\u0131 olarak cereyan ettikleri i\u00e7in cezaland\u0131r\u0131lan fiillerdir.<\/p>\n<p>G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda korunan hukuki yarar; \u00dclkemizin ekonomik kayb\u0131n\u0131n \u00f6nlenmesidir. Ancak silah ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unda ise \u00f6ncelikle kamu d\u00fczeninin i\u015flenmi\u015f olan ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u neticesi ile ihlal edilmemesi olup, \u00dclkemizin ithalat neticesinde almas\u0131 gereken vergileri al\u0131nmas\u0131n\u0131 sa\u011flamakt\u0131r.6136 say\u0131l\u0131 Ate\u015fli Silahlar ve b\u0131\u00e7aklar ile di\u011fer aletler hakk\u0131nda Kanun 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa g\u00f6re su\u00e7a konu e\u015fyan\u0131n \u00f6zelli\u011fi nedeniyle daha \u00f6zel bir kanundur. Kanun\u2019un kapsam\u0131na giren e\u015fyalar\u0131 konu alan su\u00e7 i\u015flendi\u011finde bu kanuna g\u00f6re i\u015flem yap\u0131lacakt\u0131r.<\/p>\n<p>5015 say\u0131l\u0131 Petrol Kanunu\u2019nun ek 5.maddesinde d\u00fczenlenen ka\u00e7ak petrol su\u00e7lar\u0131yla akaryak\u0131ta kat\u0131lmas\u0131 zorunlu olan marker su\u00e7lar\u0131 da 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununa g\u00f6re;\u00a0<strong><u>akaryak\u0131t<\/u><\/strong>; benzin, gaz ya\u011f\u0131, jet yak\u0131t\u0131, motorin, fuel oil, s\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f petrol gazlar\u0131, do\u011fal gaz gibi akaryak\u0131t \u00fcr\u00fcnleri ile akaryak\u0131t yerine kullan\u0131lan petrol t\u00fcrevleri ve bunlar\u0131n kar\u0131\u015f\u0131mlar\u0131 ile akaryak\u0131t yerine kullan\u0131lan di\u011fer \u00fcr\u00fcnleri kapsar. Akaryak\u0131t yerine kullan\u0131lan veya kar\u0131\u015ft\u0131r\u0131lan \u00fcr\u00fcn\u00fcn petrol \u00fcr\u00fcn\u00fc olma zorunlulu\u011fu yoktur.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3.madde de(7.f\u0131kra hari\u00e7)tan\u0131mlanan su\u00e7lardan birini i\u015flemi\u015f olan ki\u015fi, etkin pi\u015fmanl\u0131k g\u00f6stererek su\u00e7 konusu e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 kadar paray\u0131 Devlet Hazinesine soru\u015fturma evresi sona erinceye kadar \u00f6dedi\u011fi takdirde hakk\u0131nda bu 5607 say\u0131l\u0131 Kanunda tan\u0131mlanan ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan dolay\u0131 verilecek ceza \u00bd oran\u0131nda; kovu\u015fturma evresinde ise h\u00fck\u00fcm verilinceye kadar \u00f6dedi\u011fi takdirde ki\u015fi hakk\u0131nda bu kanunda tan\u0131mlanan su\u00e7tan verilecek ceza 1\/3\u00a0 oran\u0131nda indirilecektir.<\/p>\n<p>Ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7una kar\u0131\u015fm\u0131\u015f ki\u015filerin kulland\u0131klar\u0131 ara\u00e7, ekipman, donat\u0131 vs. hakk\u0131nda TCK 54 ve 55.maddesinde yer alan e\u015fya ve kazan\u00e7 m\u00fcsaderesine dair h\u00fck\u00fcmler uygulanabilir.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu kapsam\u0131nda m\u00fcsadere edilebilmesi i\u00e7in;<\/p>\n<ul>\n<li>Bu Kanunda tan\u0131mlanan su\u00e7larla ilgili olarak;26\/9\/2004 tarihli ve 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nun e\u015fya ve kazan\u00e7 m\u00fcsaderesine ili\u015fkin h\u00fck\u00fcmleri uygulan\u0131r. Ancak ka\u00e7ak e\u015fya ta\u015f\u0131mas\u0131nda bilerek kullan\u0131lan veya kullan\u0131lmaya te\u015febb\u00fcs edilen her t\u00fcrl\u00fc ta\u015f\u0131ma arac\u0131n\u0131n m\u00fcsadere edilebilmesi i\u00e7in a\u015fa\u011f\u0131daki ko\u015fullardan birinin ger\u00e7ekle\u015fmesi gerekir:<\/li>\n<\/ul>\n<p>a)-Ka\u00e7ak e\u015fyan\u0131n, su\u00e7un i\u015flenmesini kolayla\u015ft\u0131racak veya fiilin ortaya \u00e7\u0131kmas\u0131n\u0131 engelleyecek \u015fekilde \u00f6zel olarak haz\u0131rlanm\u0131\u015f, gizli tertibat i\u00e7erisinde saklanm\u0131\u015f veya ta\u015f\u0131nm\u0131\u015f olmas\u0131,<\/p>\n<p>b)-Ka\u00e7ak e\u015fyan\u0131n, ta\u015f\u0131ma arac\u0131 y\u00fck\u00fcne g\u00f6re miktar veya hacim bak\u0131m\u0131ndan tamam\u0131n\u0131 veya a\u011f\u0131rl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fc olu\u015fturmas\u0131 veya naklinin, bu arac\u0131n kullan\u0131lmas\u0131n\u0131 gerekli k\u0131lmas\u0131,<\/p>\n<p>c)-Ta\u015f\u0131ma arac\u0131ndaki ka\u00e7ak e\u015fyan\u0131n, T\u00fcrkiye\u2019ye girmesi veya T\u00fcrkiye\u2019den \u00e7\u0131kmas\u0131 yasak veya toplum veya \u00e7evre sa\u011fl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan zararl\u0131 maddelerden olmas\u0131,<\/p>\n<p>(2)-Etkin pi\u015fmanl\u0131k nedeniyle fail hakk\u0131nda cezaya h\u00fckmolunmamas\u0131 veya kamu davas\u0131n\u0131n d\u00fc\u015fmesine karar verilmesi, sadece su\u00e7 konusu e\u015fya ile ilgili olarak m\u00fcsadere h\u00fck\u00fcmlerinin uygulanmas\u0131na engel te\u015fkil etmez.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun amac\u0131; ka\u00e7ak\u00e7\u0131l\u0131k fiilleri ve yapt\u0131r\u0131mlar\u0131 ile ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 \u00f6nleme, izleme, ara\u015ft\u0131rma usul ve esaslar\u0131n\u0131 belirlemektir.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu(KMK)7242 say\u0131l\u0131 Kanun ile yeniden d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong><u>\u0130THALAT VE \u0130HRACAT KA\u00c7AK\u00c7ILI\u011eI SU\u00c7LARI:<\/u> <\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3.maddesinde;<\/p>\n<p><strong><u>E\u015eYAYI G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130NE TAB\u0130 TUTMADAN \u00dcLKEYE SOKMA SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>E\u015fyay\u0131 g\u00fcmr\u00fck i\u015flemlerine tabi tutmaks\u0131z\u0131n \u00fclkeye sokan ki\u015fi,1 y\u0131ldan 5 y\u0131la kadar hapis ve 10.000 g\u00fcne kadar adli para cezas\u0131yla cezaland\u0131r\u0131l\u0131r. E\u015fyan\u0131n g\u00fcmr\u00fck kap\u0131lar\u0131 d\u0131\u015f\u0131ndan \u00fclkeye sokulmas\u0131 halinde verilecek ceza 1\/3\u2019den \u00bd\u2019ye kadar art\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p>Bu madde h\u00fckm\u00fcnde e\u015fyay\u0131 g\u00fcmr\u00fck kap\u0131s\u0131ndan getiren g\u00fcmr\u00fck i\u015flemine tabi olmadan \u00dclkemize ithal eden veya ithal etmeye te\u015febb\u00fcs eden bu su\u00e7un failidir. Bu su\u00e7u t\u00fczel ki\u015fi i\u015flemesi halinde g\u00fcvenlik tedbirine ba\u015fvurulur. Su\u00e7 bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde veya 3 veya daha fazla ki\u015fi taraf\u0131ndan i\u015flenmesi halinde KMK 4.maddesinde belirtilen nitelikli haller uygulama alan\u0131 bulacakt\u0131r.<\/p>\n<p>Su\u00e7un faili e\u015fyay\u0131 g\u00fcmr\u00fck i\u015flemlerine tabi tutmadan getiren ger\u00e7ek ve t\u00fczel ki\u015filerdir. Su\u00e7 te\u015febb\u00fcs a\u015famas\u0131nda kalsa bile 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/21.maddesi uyar\u0131nca fail olarak nitelenenler su\u00e7u tamamlam\u0131\u015f gibi cezaland\u0131r\u0131lmas\u0131 gerekir.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu kapsam\u0131nda su\u00e7a i\u015ftirak halleri 4.madde de yerini bulmu\u015ftur.\u201c\u2026.bir \u00f6rg\u00fct\u00fcn faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde verilecek ceza iki kat art\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur ve \u00f6rg\u00fctl\u00fc ka\u00e7ak\u00e7\u0131l\u0131k hali d\u00fczenlenmi\u015ftir.<\/p>\n<p>Bu su\u00e7 tek ba\u015f\u0131na i\u015flenebildi\u011fi gibi, bir veya birden fazla ki\u015fi taraf\u0131ndan da i\u015flenebilir. Su\u00e7un birden fazla ki\u015fi taraf\u0131ndan i\u015flenmesi halinde, faillerden her biri m\u00fc\u015fterek fail, su\u00e7, \u00fc\u00e7 veya daha fazla ki\u015fi taraf\u0131ndan birlikte i\u015flenmesi halinde ise, KMK 4\/2.maddesi uyar\u0131nca toplu ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u olu\u015fturur. Verilecek ceza da yar\u0131 oran\u0131nda art\u0131l\u0131r.<\/p>\n<p><strong><u>E\u015eYAYI G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130NE TAB\u0130 TUTMADAN \u00dcLKEYE SOKMA SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>E\u015fyay\u0131 aldat\u0131c\u0131 i\u015flem ve davran\u0131\u015flarla g\u00fcmr\u00fck vergileri k\u0131smen veya tamamen \u00f6denmeksizin \u00fclkeye sokan ki\u015fi 2 y\u0131ldan 5 y\u0131la kadar hapis ve 10.000 g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r . Bu madde h\u00fckm\u00fcnde i\u015ftirak h\u00fck\u00fcmleri kapsam\u0131nda g\u00fcmr\u00fck m\u00fc\u015favirlerinin temsil yetkileri dikkate al\u0131nd\u0131\u011f\u0131nda cezai sorumluluklar\u0131 kapsam\u0131nda g\u00fcmr\u00fck m\u00fc\u015faviri veya g\u00fcmr\u00fck m\u00fc\u015favir yard\u0131mc\u0131lar\u0131 beyan sahibi veya temsilcileri taraf\u0131ndan kendisine ibraz edilen belgelerin sahte oldu\u011funu biliyorsa ve sahte belgelere g\u00f6re beyannameyi d\u00fczenleyip, i\u015flemlerini sonu\u00e7land\u0131r\u0131yorsa m\u00fc\u015fterek faillik s\u00f6z konusu olur. Ancak g\u00fcmr\u00fck m\u00fc\u015faviri ibraz edilen belgenin sahte oldu\u011funu bilmiyorsa m\u00fc\u015fterek faillik s\u00f6z konusu olmayacakt\u0131r.<\/li>\n<\/ul>\n<p>4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ge\u00e7ici 6.maddesi kapsam\u0131nda g\u00fcmr\u00fck m\u00fc\u015favirleri ve g\u00fcmr\u00fck m\u00fc\u015favir yard\u0131mc\u0131lar\u0131 g\u00f6revleri s\u0131ras\u0131nda veya g\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lardan dolay\u0131 fiillerinin niteli\u011fine g\u00f6re g\u00fcmr\u00fck beyannamesi d\u00fczenlerken, kamu g\u00f6revlisi gibi hareket ettikleri kabul edilecektir. G\u00fcmr\u00fck m\u00fc\u015favirlerinin g\u00fcmr\u00fck beyannamelerini sahte d\u00fczenlerse fiilleri TCK 204.maddesi kapsam\u0131nda su\u00e7 olu\u015fturacakt\u0131r.<\/p>\n<p>Bu madde h\u00fckm\u00fcnde, su\u00e7un toplu veya te\u015fekk\u00fcl halinde i\u015flenmesi durumunda olaya kar\u0131\u015fan t\u00fcm failler hakk\u0131nda art\u0131r\u0131lan ceza her bir fail i\u00e7in ayr\u0131 ayr\u0131 uygulanacakt\u0131r.<\/p>\n<p><strong><u>TRANS\u0130T E\u015eYA KA\u00c7AK\u00c7ILI\u011eI SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>Transit rejimi kapsam\u0131nda ta\u015f\u0131nan serbest dola\u015f\u0131mda bulunmayan e\u015fyay\u0131 rejim h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak g\u00fcmr\u00fck b\u00f6lgesinde b\u0131rakan ki\u015fi,1 y\u0131ldan 3 y\u0131la kadar hapis ve 5.000 g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur. Transit rejimi kapsam\u0131nda ta\u015f\u0131nan serbest dola\u015f\u0131mda bulunmayan e\u015fyay\u0131 rejim h\u00fck\u00fcmlerine ayk\u0131r\u0131 olarak g\u00fcmr\u00fck b\u00f6lgesinde b\u0131rakan transit rejimi hak sahibi, ta\u015f\u0131t s\u00fcr\u00fcc\u00fcs\u00fc veya ta\u015f\u0131t arac\u0131nda \u00e7al\u0131\u015fanlar ile s\u00f6z konusu e\u015fyan\u0131n g\u00fcmr\u00fck b\u00f6lgesinde b\u0131rak\u0131lmas\u0131na i\u015ftirak eden herkes bu su\u00e7un failidir. Bu su\u00e7u t\u00fczel ki\u015finin faaliyeti \u00e7er\u00e7evesinde i\u015flenmesi halinde y\u00f6netici veya denet\u00e7i su\u00e7 failidir. Transit e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri yap\u0131lmadan serbest dola\u015f\u0131ma sokulmas\u0131, kullan\u0131lmas\u0131, t\u00fcketilmesi, sat\u0131lmas\u0131 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unu olu\u015fturur.<\/li>\n<\/ul>\n<p><strong>\u00a0<u>GE\u00c7\u0130C\u0130 \u0130THALAT VE DAH\u0130LDE \u0130\u015eLEME REJ\u0130M\u0130 \u00c7ER\u00c7EVES\u0130NDE GET\u0130R\u0130LEN E\u015eYAYI H\u0130LE \u0130LE YURT DI\u015eINA \u00c7IKARMI\u015e G\u0130B\u0130 \u0130\u015eLEM YAPMAK SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>Belli bir ama\u00e7 i\u00e7in kullan\u0131lmak veya i\u015flenmek \u00fczere, \u00fclkeye ge\u00e7ici ithalat ve dahilde i\u015fleme rejimi \u00e7er\u00e7evesinde getirilen e\u015fyay\u0131, hile ile yurt d\u0131\u015f\u0131na \u00e7\u0131karm\u0131\u015f gibi i\u015flem yapan ki\u015fi, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve 5.000 g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong><u>1.\u0130LA 4.FIKRALARDA TANIMLANAN F\u0130\u0130LLER\u0130N \u0130\u015eLENMES\u0130NE \u0130\u015eT\u0130RAK ETMEKS\u0130Z\u0130N BUNLARIN KONUSUNU OLU\u015eTURAN E\u015eYAYI BU \u00d6ZELL\u0130\u011e\u0130N\u0130 B\u0130LEREK VE T\u0130CAR\u0130 AMA\u00c7LA SATIN ALMAK,SATI\u015eA ARZ ETMEK,TA\u015eIMAK VEYA SAKLAMAK SU\u00c7U: <\/u><\/strong><\/p>\n<ul>\n<li>Birinci ila d\u00f6rd\u00fcnc\u00fc f\u0131kralarda tan\u0131mlanan fiillerin i\u015flenmesine i\u015ftirak etmeksizin, bunlar\u0131n konusunu olu\u015fturan e\u015fyay\u0131, bu \u00f6zelli\u011fini bilerek ve ticar\u00ee ama\u00e7la sat\u0131n alan, sat\u0131\u015fa arz eden, satan, ta\u015f\u0131yan veya saklayan ki\u015fi, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve 5.000 g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Bu madde de ka\u00e7ak olarak yurda sokulan ve ithali serbest olan e\u015fyad\u0131r. Bu madde ile; ka\u00e7ak\u00e7\u0131l\u0131k fillerinin tan\u0131mland\u0131\u011f\u0131 3\/1.4.maddesi\u2019nin d\u0131\u015f\u0131ndaki di\u011fer f\u0131kralar\u0131n konusu olan e\u015fyalar bu f\u0131kran\u0131n kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. Su\u00e7un konusunu olu\u015fturan e\u015fyan\u0131n akaryak\u0131t ile t\u00fct\u00fcn, t\u00fct\u00fcn mamulleri, etil alkol, metanol ve alkoll\u00fc i\u00e7kiler olmas\u0131 halinde verilecek cezalar 10.f\u0131kra h\u00fckm\u00fc bak\u0131m\u0131ndan \u00bd den 2 kat\u0131na art\u0131r\u0131lacak, ancak bu madde kapsam\u0131nda verilecek ceza 3 y\u0131ldan fazla olamayacakt\u0131r. Bu ka\u00e7ak\u00e7\u0131l\u0131k fiili uygulamada s\u0131kl\u0131kla kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Bu madde kapsam\u0131nda; Yarg\u0131tay 7.Ceza Dairesi ki\u015fisel ve ticari ama\u00e7 ayr\u0131m\u0131na vurgu yapm\u0131\u015f, ki\u015fisel amac\u0131n varl\u0131\u011f\u0131 varsa su\u00e7un olu\u015fmayaca\u011f\u0131na dair kararlar\u0131 mevcuttur.<\/li>\n<\/ul>\n<p><strong><u>\u00d6ZEL KANUNLARI GERE\u011e\u0130NCE G\u00dcMR\u00dcK VERG\u0130LER\u0130NDEN KISMEN VEYA TAMAMEN MUAF OLARAK \u0130THAL ED\u0130LEN E\u015eYAYI \u0130THAL AMACI DI\u015eINDA BA\u015eKA B\u0130R KULLANIMA TAHS\u0130S ETMEK,SATMAK VEYA DEVRETMEK YA DA BU \u00d6ZELL\u0130\u011e\u0130N\u0130 B\u0130LEREK SATIN ALMAK VEYA KABUL ETMEK SU\u00c7U: <\/u><\/strong><\/p>\n<ul>\n<li>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu madde 3\/6\u2019da;\u00f6zel kanunlar\u0131 gere\u011fince g\u00fcmr\u00fck vergilerinden k\u0131smen veya tamamen muaf olarak ithal edilen e\u015fyay\u0131, ithal amac\u0131 d\u0131\u015f\u0131nda ba\u015fka bir kullan\u0131ma tahsis eden, satan veya devreden ya da bu \u00f6zelli\u011fini bilerek sat\u0131n alan veya kabul eden ki\u015fi, alt\u0131 aydan iki y\u0131la kadar hapis ve 5.000 g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong><u>\u0130THAL\u0130 KANUN GERE\u011e\u0130 YASAK OLAN E\u015eYAYI \u00dcLKEYE SOKMAK YA DA E\u015eYANIN BU \u00d6ZELL\u0130\u011e\u0130N\u0130 B\u0130LEREK SATIN ALMAK,SATI\u015eA ARZ ETMEK,SATMAK,TA\u015eIMAK VEYA SAKLAMAK SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu madde 3\/7\u2019de,ithali kanun gere\u011fi yasak olan e\u015fyay\u0131 \u00fclkeye sokan ki\u015fi, fiil daha a\u011f\u0131r bir cezay\u0131 gerektiren su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde, iki y\u0131ldan alt\u0131 y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. \u0130thali yasak e\u015fyay\u0131, bu \u00f6zelli\u011fini bilerek sat\u0131n alan, sat\u0131\u015fa arz eden, satan, ta\u015f\u0131yan veya saklayan ki\u015fi ayn\u0131 ceza ile cezaland\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur. Bu kanunda \u00f6zel olarak say\u0131lan t\u00fct\u00fcn mamulleri, etil alkol, metanol ve alkoll\u00fc i\u00e7eceklerin ambalajlar\u0131na kamu kurumlar\u0131nca uygulanan bandrol, etiket, hologram, pul, damga veya benzeri i\u015faretlerin taklitlerini \u00fclkeye sokma fiili halinde ise madde 3\/16.h\u00fckm\u00fc uygulanacakt\u0131r.<\/li>\n<\/ul>\n<p><strong><u>\u0130HRACI KANUN GERE\u011e\u0130 YASAK OLAN E\u015eYAYI \u00dcLKEDEN \u00c7IKARMAK SU\u00c7U:<\/u><\/strong><\/p>\n<ul>\n<li>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu madde 3\/8\u2019de,ihrac\u0131 kanun gere\u011fi yasak olan e\u015fyay\u0131 \u00fclkeden \u00e7\u0131karan ki\u015fi, fiil daha a\u011f\u0131r cezay\u0131 gerektiren ba\u015fka bir su\u00e7 olu\u015fturmad\u0131\u011f\u0131 takdirde bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve 5.000 g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong><u>\u0130HRACAT GER\u00c7EKLE\u015eMED\u0130\u011e\u0130 HALDE GER\u00c7EKLE\u015eM\u0130\u015e G\u0130B\u0130 G\u00d6STERMEK VEYA HAKSIZ \u00c7IKAR SA\u011eLAMAK SU\u00c7U\/HAYAL\u0130 \u0130HRACAT SU\u00c7U:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu madde 3\/9\u2019da;\u0130lgili kanun h\u00fck\u00fcmlerine g\u00f6re te\u015fvik, s\u00fcbvansiyon veya parasal iadelerden yararlanmak amac\u0131yla ihracat ger\u00e7ekle\u015fmedi\u011fi h\u00e2lde, ger\u00e7ekle\u015fmi\u015f gibi g\u00f6steren ya da ger\u00e7ekle\u015ftirilen ihracata konu mal\u0131n cins, miktar, evsaf veya fiyat\u0131n\u0131 de\u011fi\u015fik g\u00f6steren ki\u015fi bir y\u0131ldan be\u015f y\u0131la kadar hapis ve 10.000 g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Beyanname ve eki belgelerde g\u00f6sterilen ile ger\u00e7ekte ihra\u00e7 edilen e\u015fya aras\u0131nda y\u00fczde onu a\u015fmayan bir fark bulunmas\u0131 halinde, sadece 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerine g\u00f6re i\u015flem yap\u0131l\u0131r h\u00fckm\u00fc mevcuttur. Yap\u0131lan de\u011fi\u015fiklikle f\u0131krada belirtilen hareketlerin yararlanma amac\u0131yla yap\u0131lm\u0131\u015f olmas\u0131 su\u00e7un tamamlanmas\u0131 i\u00e7in yeterli oldu\u011fu kabul edilmi\u015ftir. Su\u00e7 burada ama\u00e7 halinde su\u00e7a d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong><u>AKARYAKIT,T\u00dcT\u00dcN VE ALKOLL\u00dc \u0130\u00c7K\u0130 KA\u00c7AK\u00c7ILI\u011eI:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/10.maddesinde;ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unun konusunu olu\u015fturan e\u015fyan\u0131n akaryak\u0131t ile t\u00fct\u00fcn, t\u00fct\u00fcn mamulleri, makaron, yaprak sigara k\u00e2\u011f\u0131d\u0131, etil alkol, metanol ve alkoll\u00fc i\u00e7kiler olmas\u0131 halinde, yukar\u0131daki f\u0131kralara g\u00f6re verilecek cezalar yar\u0131s\u0131ndan iki kat\u0131na kadar art\u0131r\u0131l\u0131r, ancak bu f\u0131kra\u2019n\u0131n uygulanmas\u0131 suretiyle verilecek ceza \u00fc\u00e7 y\u0131ldan az olamaz. Bu su\u00e7un faili akaryak\u0131t ile t\u00fct\u00fcn, t\u00fct\u00fcn mamulleri, etil alkol, metanol ve alkoll\u00fc i\u00e7kilerin ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 yapan ki\u015filerdir.<\/p>\n<p><strong><u>KA\u00c7AK AKARYAKITI T\u0130CAR\u0130 AMA\u00c7LA \u00dcRETME,BULUNDURMA,NAKLETME VEYA SATI\u015eA ARZ ETME,SATMA VEYA T\u0130CAR\u0130 AMA\u00c7LA SATIN ALMA SU\u00c7U: <\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/11.maddesinde;Akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na ili\u015fkin su\u00e7lar; Ulusal marker uygulamas\u0131na tabi olup da, Enerji Piyasas\u0131 D\u00fczenleme Kurumunun belirledi\u011fi seviyenin alt\u0131nda ulusal marker i\u00e7eren veya hi\u00e7 i\u00e7ermeyen akaryak\u0131t\u0131;<\/p>\n<p>a)-Ticari ama\u00e7la \u00fcreten, bulunduran veya nakleden,<\/p>\n<p>b)-Sat\u0131\u015fa arz eden veya satan,<\/p>\n<p>c)-Bu \u00f6zelli\u011fini bilerek ve ticari ama\u00e7la sat\u0131n alan, ki\u015fi iki y\u0131ldan be\u015f y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Ancak, marker i\u00e7ermeyen veya seviyesi ge\u00e7ersiz olan akaryak\u0131t\u0131n ka\u00e7ak olarak yurda sokuldu\u011funun anla\u015f\u0131lmas\u0131 h\u00e2linde, onuncu f\u0131kra h\u00fckm\u00fcne istinaden cezaya h\u00fckmolunur.<\/p>\n<p><strong><u>AKARYAKIT HAR\u0130C\u0130 PETROL \u00dcR\u00dcNLER\u0130NDEN AKARYAKIT \u00dcRETMEK,SATI\u015eA ARZ ETME,SATMA,BULUNDURMA,T\u0130CAR\u0130 AMA\u00c7LA SATIN ALMA,TA\u015eIMA VEYA SAKLAMA SU\u00c7U:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/12.maddesine g\u00f6re; Enerji Piyasas\u0131 D\u00fczenleme Kurumundan izin al\u0131nmadan; akaryak\u0131t haricinde kalan solvent, maden\u00ee ya\u011f, baz ya\u011f, asfalt ve benzeri petrol \u00fcr\u00fcnlerinden akaryak\u0131t \u00fcreten veya bunlar\u0131 do\u011frudan akaryak\u0131t yerine ikmal ederek \u00fcreten, sat\u0131\u015fa arz eden, satan, bulunduran, bu \u00f6zelli\u011fini bilerek ticar\u00ee ama\u00e7la sat\u0131n alan, ta\u015f\u0131yan veya saklayan ki\u015fi, iki y\u0131ldan be\u015f y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Akaryak\u0131t yerine kullan\u0131lan di\u011fer \u00fcr\u00fcnler y\u00f6n\u00fcnden de bu f\u0131kra uyar\u0131nca cezaya h\u00fckmolunur. Burada konu olacak maddeler solvent, madeni ya\u011f, baz ya\u011f, asfalt ve benzeri petrol \u00fcr\u00fcnleridir.<\/p>\n<p><strong><u>BORU HATLARINDAN,DEPOLARINDAN VEYA KUYULARDAN KANUNLARA AYKIRI \u015eEK\u0130LDE ALINAN SIVI VEYA GAZ HAL\u0130NDEK\u0130 H\u0130DROKARBONLARLA,H\u0130DROKARBON T\u00dcREV\u0130 OLAN YAKITLARI SATI\u015eA ARZ ETME,SATMA,BULUNDURMA,T\u0130CAR\u0130 AMA\u00c7LA SATIN ALMA,TA\u015eIMA VEYA SAKLAMA SU\u00c7U:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/13.maddesine g\u00f6re; Her t\u00fcrl\u00fc \u00fcretim, iletim ve da\u011f\u0131t\u0131m hatlar\u0131 dahil olmak \u00fczere s\u0131v\u0131 veya gaz halindeki hidrokarbonlarla, hidrokarbon t\u00fcrevi olan yak\u0131tlar\u0131 nakleden boru hatlar\u0131ndan, depolar\u0131ndan veya kuyulardan kanunlara ayk\u0131r\u0131 \u015fekilde al\u0131nan \u00fcr\u00fcnleri sat\u0131\u015fa arz eden, satan, bulunduran, bu \u00f6zelli\u011fini bilerek ticar\u00ee ama\u00e7la sat\u0131n alan, ta\u015f\u0131yan veya saklayan ki\u015fi, iki y\u0131ldan be\u015f y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur.<\/p>\n<p><strong><u>KA\u00c7AK AKARYAKIT SATI\u015eI<\/u><\/strong><\/p>\n<p><strong><u>KA\u00c7AK AKARYAKIT VEYA SAHTE ULUSAL MARKER ELDE ETME,L\u0130SANSA ESAS TE\u015eK\u0130L EDEN BELGELERDE BEL\u0130RLENENLERE AYKIRI HAREKET ETME SU\u00c7U:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/14.maddesine g\u00f6re; Ka\u00e7ak akaryak\u0131t veya sahte ulusal marker elde etmeye, satmaya ya da herhangi bir piyasa faaliyetine konu etmeye yarayacak \u015fekilde lisansa esas te\u015fkil eden belgelerde, belirlenenlere ayk\u0131r\u0131 olarak sabit ya da seyyar tank, d\u00fczenek veya ekipman bulunduranlar iki y\u0131ldan be\u015f y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur. Bu madde de hukuka ayk\u0131r\u0131 olarak sabit veya seyyar tank, d\u00fczenek veya ekipman bulundurmak \u015fart\u0131 aran\u0131r.<\/p>\n<p><strong><u>ULUSAL MARKER\u0130 YETK\u0130S\u0130Z OLARAK \u00dcRETEN,SATI\u015eA ARZ EDEN,SATAN,YETK\u0130S\u0130Z K\u0130\u015e\u0130LERDEN SATIN ALAN,KABUL EDEN,BU \u00d6ZELL\u0130\u011e\u0130N\u0130 B\u0130LEREK NAKLEDEN VEYA BULUNDURANLAR SU\u00c7U:<\/u><\/strong><\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/15.maddesine g\u00f6re; Ulusal markeri yetkisiz olarak \u00fcreten, sat\u0131\u015fa arz eden, satan, yetkisiz ki\u015filerden sat\u0131n alan, kabul eden, bu \u00f6zelli\u011fini bilerek nakleden veya bulunduranlar, iki y\u0131ldan be\u015f y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Ulusal markerin kimyasal \u00f6zelliklerini ta\u015f\u0131masa bile, bu madde yerine kullan\u0131lmak amac\u0131yla \u00fcretilen kimyasal terkipler hakk\u0131nda da bu f\u0131kra h\u00fckm\u00fc uygulan\u0131r h\u00fckm\u00fc mevcuttur. Madde de ulusal markerler ilgili hukuka ayk\u0131r\u0131 eylemler cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/16.maddesine g\u00f6re; t\u00fct\u00fcn mamulleri, makaron, yaprak sigara k\u00e2\u011f\u0131d\u0131, etil alkol, metanol ve alkoll\u00fc i\u00e7kilerin ambalajlar\u0131na kamu kurumlar\u0131nca uygulanan bandrol, etiket, hologram, pul, damga veya benzeri i\u015faretlerin taklitlerini imal eden veya \u00fclkeye sokanlar ile bunlar\u0131 bilerek bulunduran, nakleden, satan ya da kullananlar \u00fc\u00e7 y\u0131ldan alt\u0131 y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r h\u00fckm\u00fc mevcuttur. Madde ile cezaland\u0131r\u0131lan husus belge sahtecili\u011fidir. Burada fail belgeleri taklit ederek imal eder.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/17.maddesine g\u00f6re; T\u00fct\u00fcn mamulleri, makaron, yaprak sigara k\u00e2\u011f\u0131d\u0131, etil alkol, metanol ve alkoll\u00fc i\u00e7kilerin ambalajlar\u0131na kamu kurumlar\u0131nca uygulanan bandrol, etiket, hologram, pul, damga veya benzeri i\u015faretleri; ilgili mevzuatta belirlenen \u015fekilde temin etmesine ra\u011fmen,belirlenen \u00fcr\u00fcnlerde kullanmaks\u0131z\u0131n bedelli veya bedelsiz olarak yayanlar,bunlar\u0131 alma veya kullanma hakk\u0131 olmad\u0131\u011f\u0131 halde,sahte evrak veya dok\u00fcmanlarla veya herhangi bir bi\u00e7imde ilgili kurum ve kurulu\u015flar\u0131 yan\u0131ltarak temin edenler, bunlar\u0131 taklit veya tahrif ederek ya da konuldu\u011fu \u00fcr\u00fcnden kald\u0131rarak,de\u011fi\u015ftirerek ya da her ne suretle olursa olsun tedarik ederek amac\u0131 d\u0131\u015f\u0131nda kullananlar \u00fc\u00e7 y\u0131ldan alt\u0131 y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adl\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/18.maddesine g\u00f6re; Ambalajlar\u0131nda bandrol, etiket, hologram, pul, damga veya benzeri i\u015faret bulunmayan ya da taklit veya yan\u0131lt\u0131c\u0131 bandrol etiket, hologram, pul, damga veya benzeri i\u015faretleri ta\u015f\u0131yan t\u00fct\u00fcn mamulleri, makaron, yaprak sigara k\u00e2\u011f\u0131d\u0131, etil alkol, metanol ve alkoll\u00fc i\u00e7kileri;<\/p>\n<ul>\n<li>Ticari ama\u00e7la \u00fcreten, bulunduran veya nakleden,<\/li>\n<li>Sat\u0131\u015fa arz eden veya satan,<\/li>\n<li>Bu \u00f6zelli\u011fini bilerek ve ticari ama\u00e7la sat\u0131n alan, ki\u015fi \u00fc\u00e7 y\u0131ldan alt\u0131 y\u0131la kadar hapis ve yirmi bin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. Ancak, t\u00fct\u00fcn mamullerinin, makaron, yaprak sigara k\u00e2\u011f\u0131d\u0131, etil alkol, metanol ve alkoll\u00fc i\u00e7kilerin ka\u00e7ak olarak yurda sokuldu\u011funun anla\u015f\u0131lmas\u0131 h\u00e2linde onuncu f\u0131kra h\u00fckm\u00fcne istinaden cezaya h\u00fckmolunur madde h\u00fckm\u00fc mevcuttur.<\/li>\n<\/ul>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 3\/20.maddesine g\u00f6re; T\u00fct\u00fcn ve Alkol Piyasas\u0131 D\u00fczenleme Kurumundan yetki belgesi almadan veya bildirimde bulunmadan t\u00fct\u00fcn ticareti yapanlar ile ticari ama\u00e7la; makaron veya yaprak sigara k\u00e2\u011f\u0131d\u0131n\u0131, i\u00e7ine k\u0131y\u0131lm\u0131\u015f t\u00fct\u00fcn, par\u00e7alanm\u0131\u015f t\u00fct\u00fcn ya da t\u00fct\u00fcn harici herhangi bir madde doldurulmu\u015f olarak satanlara, sat\u0131\u015fa arz edenlere, bulunduran ve nakledenlere \u00fc\u00e7 y\u0131ldan alt\u0131 y\u0131la kadar hapis cezas\u0131 verilir h\u00fckm\u00fc mevcuttur. Yukar\u0131da a\u00e7\u0131klad\u0131\u011f\u0131m f\u0131kralarda tan\u0131mlanan fiiller, te\u015febb\u00fcs a\u015famas\u0131nda kalm\u0131\u015f olsa bile, tamamlanm\u0131\u015f gibi cezaland\u0131r\u0131l\u0131r.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu kapsam\u0131na giren su\u00e7larda davalar Asliye Ceza Mahkemelerinde g\u00f6r\u00fclmektedir. Ancak bu su\u00e7larla ba\u011flant\u0131l\u0131 olarak resmi belgede sahtecilik su\u00e7unun i\u015flenmesi halinde g\u00f6revli Mahkeme A\u011f\u0131r Ceza Mahkemesi\u2019dir.<\/p>\n<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 18.maddesine g\u00f6re bu kanunda tan\u0131mlanan su\u00e7lar dolay\u0131s\u0131yla a\u00e7\u0131lan davalarda Mahkeme iddianamenin bir \u00f6rne\u011fini ilgili g\u00fcmr\u00fck idaresine de g\u00f6nderir. Ba\u015fvurusu \u00fczerine ilgili G\u00fcmr\u00fck \u0130daresi a\u00e7\u0131lan davaya Kat\u0131lan olarak kabul edilir.<\/p>\n<p><strong>Ahmet Mutlu Hukuk B\u00fcrosu \u00ae olarak, bu ve buna benzer Ceza Davalar\u0131nda; \u015e\u00fcpheli\/San\u0131k M\u00fcdafili\u011fi ve ma\u011fdur-M\u00fc\u015fteki Vekilli\u011fi t\u00fcm a\u015famalarda hizmet vermektedir.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu, 2007 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, 4926 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 ekonomik su\u00e7lar kapsam\u0131nda olup, kay\u0131t alt\u0131na al\u0131nmayan kamu otoritesinin kontrol\u00fc d\u0131\u015f\u0131nda olan ve kamu d\u00fczenini korumak i\u00e7in \u00e7\u0131kar\u0131lm\u0131\u015f, kanunlara ayk\u0131r\u0131 olarak cereyan ettikleri i\u00e7in cezaland\u0131r\u0131lan fiillerdir. G\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda korunan hukuki yarar; \u00dclkemizin ekonomik kayb\u0131n\u0131n \u00f6nlenmesidir. Ancak silah [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[36,45,43,33,35,42,41,32,39,44,31,37,40,38,34],"class_list":["post-463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makaleler","tag-1-ila-4-fikralarda-tanimlanan-fiillerin-islenmesine-istirak-etmeksizin-bunlarin-konusunu-olusturan-esyayi-bu-ozelligini-bilerek-ve-ticari-amacla-satin-almak-satisa-arz-etmek-tasimak-veya-saklamak-sucu","tag-akaryakit-harici-petrol-urunlerinden-akaryakit-uretmek-satisa-arz-etme-satma-bulundurma-ticari-amacla-satin-alma-tasima-veya-saklama-sucu","tag-akaryakit-tutun-ve-alkollu-icki-kacakciligi","tag-esyayi-gumruk-islemlerine-tabi-tutmadan-ulkeye-sokma-sucu","tag-gecici-ithalat-ve-dahilde-isleme-rejimi-cercevesinde-getirilen-esyayi-hile-ile-yurt-disina-cikarmis-gibi-islem-yapmak-sucu","tag-ihracat-gerceklesmedigi-halde-gerceklesmis-gibi-gostermek-veya-haksiz-cikar-saglamak-sucu-hayali-ihracat-sucu","tag-ihraci-kanun-geregi-yasak-olan-esyayi-ulkeden-cikarmak-sucu","tag-ithalat-ve-ihracat-kacakciligi-suclari","tag-ithali-kanun-geregi-yasak-olan-esyayi-ulkeye-sokmak-ya-da-esyanin-bu-ozelligini-bilerek-satin-almak-satisa-arz-etmek","tag-kacak-akaryakiti-ticari-amacla-uretme-bulundurma-nakletme-veya-satisa-arz-etme-satma-veya-ticari-amacla-satin-alma-sucu","tag-kacakcilik-suclari","tag-ozel-kanunlari-geregince-gumruk-vergilerinden-kismen-veya-tamamen-muaf-olarak-ithal-edilen-esyayi-ithal-amaci-disinda-baska-bir-kullanima-tahsis-etmek","tag-satmak-tasimak-veya-saklamak-sucu","tag-satmak-veya-devretmek-ya-da-bu-ozelligini-bilerek-satin-almak-veya-kabul-etmek-sucu","tag-transit-esya-kacakciligi-sucu"],"_links":{"self":[{"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=463"}],"version-history":[{"count":4,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/463\/revisions"}],"predecessor-version":[{"id":676,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/463\/revisions\/676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/media\/109"}],"wp:attachment":[{"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/categories?post=463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gulsahmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/tags?post=463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}