6183 sayılı kanuna göre tasarrufun iptali davaları
Yükleniyor...
Dosyalar
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İbn Haldun Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Hukukumuzda kamu alacaklarının korunmasına ilişkin mevcut düzenlemelerden birisi de tasarrufun iptali davalarıdır. Pek çok kamu borçlusu, borçlarını ödemek istemez. Bu yüzden de çeşitli işlemler yaparak malvarlığını- görünüşte- azaltır. Böylece idare, kamu borcunu tahsil etmek istediğinde, borçlunun malvarlığı ya kalmamıştır ya da var olan malvarlığı borcu karşılamaya yetmemektedir. Böyle durumlarda idare, kanunda yer alan şartların oluştuğunu tespit ederse, kamu borçlusunun yaptığı bazı işlemlerin iptal edilmesi için tasarrufun iptali davası açar. Kısacası, tasarrufun iptali davaları, kamu alacaklılarının kamu borçlarını ödememek için idareden mal kaçırmak amacıyla yaptığı işlemlerin iptali açılan davalardır. Tasarrufun iptali davaları, 6183 sayılı Kanunda 24 ila 31. maddeleri arasında düzenlenmiştir. Bu çalışmada, tasarrufun iptali davalarının amacı, hukuki mahiyeti, tarafları, dava konusunu oluşturan tasarruf türleri, dava açma süresi, yetkili ve görevli mahkeme; kısaca davanın şartları ve özellikleri ele alınmıştır. Çalışmada, tasarrufun iptali davalarının teorik çerçevesi çizilmiştir. Bununla birlikte tasarrufun iptali davaları uygulama için de oldukça önemlidir, zira pek çok yargı kararına konu olmuştur. Teorik bilginin somutlaşması ve uygulama açısından da yol gösterici olması açısından çalışma boyunca çok sayıda yargı kararına yer verilmiştir. Ayrıca, konuyla ilgili güncel bir gelişme olarak, tasarrufun iptali davasına ilişkin 6183 sayılı Kanunun m. 28/1’de yer alan düzenlemenin, Anayasa Mahkemesinin, 22.06.2023 tarihinde verdiği, 16.06.2024 tarihinde yürürlüğe girecek olan iptal edilmesine ilişkin kararı hakkında açıklama ve değerlendirmelerde bulunulmuştur.
One of the existing regulations on the protection of public receivables in our law is the cancellation of savings cases. Many public debtors do not want to pay their debts. Therefore, it reduces its assets – ostensibly – by making various transactions. Thus, when the administration wants to collect the public debt, the debtor’s assets are either not left or the existing assets are not enough to cover the debt. In such cases, if the administration finds that the conditions set forth in the law have occurred, it shall file a lawsuit for the cancellation of the disposition in order to cancel some transactions made by the public debtor. In short, cases of cancellation of savings are cases in which transactions made by public creditors with the aim of smuggling goods from the administration in order not to pay public debts are canceled. Cases for the cancellation of savings are regulated in Law No. 6183 between Articles 24 and 31. In this study, the purpose of the cases for the cancellation of savings, their legal nature, the parties, the types of savings constituting the subject of the lawsuit, the duration of the lawsuit, the competent and responsible court; briefly, the conditions and characteristics of the case are examined. In the study, the theoretical framework of the cases of cancellation of savings was drawn. However, cases of cancellation of savings are also very important for practice, as they have been the subject of many judicial decisions. In order to concretize theoretical knowledge and to guide it in terms of practice, many judicial decisions were included throughout the study. Additionally, as a current development on the subject, explanations and evaluations were made regarding the Constitutional Court’s decision on 22.06.2023 on the annulment of the regulation in Article 28/1 of Law No. 6183 regarding the cancellation of the disposition, which would enter into force on 16.06.2024.
One of the existing regulations on the protection of public receivables in our law is the cancellation of savings cases. Many public debtors do not want to pay their debts. Therefore, it reduces its assets – ostensibly – by making various transactions. Thus, when the administration wants to collect the public debt, the debtor’s assets are either not left or the existing assets are not enough to cover the debt. In such cases, if the administration finds that the conditions set forth in the law have occurred, it shall file a lawsuit for the cancellation of the disposition in order to cancel some transactions made by the public debtor. In short, cases of cancellation of savings are cases in which transactions made by public creditors with the aim of smuggling goods from the administration in order not to pay public debts are canceled. Cases for the cancellation of savings are regulated in Law No. 6183 between Articles 24 and 31. In this study, the purpose of the cases for the cancellation of savings, their legal nature, the parties, the types of savings constituting the subject of the lawsuit, the duration of the lawsuit, the competent and responsible court; briefly, the conditions and characteristics of the case are examined. In the study, the theoretical framework of the cases of cancellation of savings was drawn. However, cases of cancellation of savings are also very important for practice, as they have been the subject of many judicial decisions. In order to concretize theoretical knowledge and to guide it in terms of practice, many judicial decisions were included throughout the study. Additionally, as a current development on the subject, explanations and evaluations were made regarding the Constitutional Court’s decision on 22.06.2023 on the annulment of the regulation in Article 28/1 of Law No. 6183 regarding the cancellation of the disposition, which would enter into force on 16.06.2024.
Açıklama
Anahtar Kelimeler
Tasarrufun İptali Davaları, Kamu Alacakları, Hükümsüz İşlemler, Cases for Cancellation of Savings, Public Receivables, Invalid Transactions
Kaynak
İbn Haldun Üniversitesi Hukuk Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
1
Sayı
2
Künye
Kaya Karahanlı, M. (2023). 6183 sayılı kanuna göre tasarrufun iptali davaları. İbn Haldun Üniversitesi Hukuk Fakültesi Dergisi, 1(2), 141-172. https://doi.org/10.59831/ihuhfd.2023.10
