{"id":22136,"date":"2020-08-19T16:42:54","date_gmt":"2020-08-19T13:42:54","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=22136"},"modified":"2026-06-24T00:41:37","modified_gmt":"2026-06-23T21:41:37","slug":"petrol-ve-petrol-urunleri-kacakciligi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/petrol-ve-petrol-urunleri-kacakciligi\/","title":{"rendered":"Petrol ve Petrol \u00dcr\u00fcnleri Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131"},"content":{"rendered":"<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Giri\u015f<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve petrol \u00fcr\u00fcnleri, stratejik \u00f6neme sahip enerji kaynaklar\u0131 aras\u0131nda yer almakta olup, ekonomik hayat\u0131n hemen her alan\u0131nda kritik rol oynamaktad\u0131r. Akaryak\u0131t \u00fcr\u00fcnleri \u00fczerindeki y\u00fcksek vergi y\u00fck\u00fc, enerji arz g\u00fcvenli\u011fi bak\u0131m\u0131ndan ta\u015f\u0131d\u0131\u011f\u0131 \u00f6nem ve kamu gelirleri \u00fczerindeki etkisi nedeniyle petrol piyasas\u0131 T\u00fcrkiye&#8217;de s\u0131k\u0131 bir d\u00fczenleme ve denetim sistemine tabidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda petrol ve petrol \u00fcr\u00fcnlerinin ithalat\u0131, ihracat\u0131, depolanmas\u0131, ta\u015f\u0131nmas\u0131, i\u015flenmesi ve piyasaya arz edilmesi faaliyetleri esas olarak <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5015&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu<\/a> \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmektedir. Bununla birlikte petrol piyasas\u0131na ili\u015fkin ihlaller yaln\u0131zca idari yapt\u0131r\u0131mlara yol a\u00e7mamakta; belirli durumlarda <a href=\"https:\/\/www.bicakhukuk.com\/en\/gumruk-kacakciligi-sucu-ve-cezasi\/\" target=\"_blank\" rel=\"noopener\">ka\u00e7ak\u00e7\u0131l\u0131k<\/a>, <a href=\"https:\/\/www.bicakhukuk.com\/en\/gumruk-vergi-suclari-ve-cezalari-etkin-cozumler\/\" target=\"_blank\" rel=\"noopener\">vergi su\u00e7lar\u0131<\/a>, sahte belge d\u00fczenlenmesi, <a href=\"https:\/\/www.bicakhukuk.com\/en\/kara-para-aklama-operasyonlar-sorusturmalar\/\" target=\"_blank\" rel=\"noopener\">su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin aklanmas\u0131<\/a> ve <a href=\"https:\/\/www.bicakhukuk.com\/en\/suc-islemek-amaciyla-orgutsel-faaliyet-suclari\/\" target=\"_blank\" rel=\"noopener\">\u00f6rg\u00fctl\u00fc su\u00e7lar<\/a> kapsam\u0131nda da soru\u015fturulabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Son y\u0131llarda y\u00fcr\u00fct\u00fclen b\u00fcy\u00fck \u00f6l\u00e7ekli operasyonlar, petrol ve LPG sekt\u00f6r\u00fcnde faaliyet g\u00f6steren \u015firketlerin yaln\u0131zca idari para cezalar\u0131yla de\u011fil; <a href=\"https:\/\/www.bicakhukuk.com\/en\/finansal-hesaplarin-askiya-alinmasi-ve-elkoyma\/\" target=\"_blank\" rel=\"noopener\">malvarl\u0131\u011f\u0131na el koyma<\/a>, <a href=\"https:\/\/www.bicakhukuk.com\/en\/sirket-yoenetimine-kayyum-kayyim-atama\/\" target=\"_blank\" rel=\"noopener\">\u015firketlere kayyum atanmas\u0131<\/a>, m\u00fcsadere tedbirleri ve a\u011f\u0131r ceza soru\u015fturmalar\u0131yla da kar\u015f\u0131la\u015fabildi\u011fini g\u00f6stermektedir.<\/span><!--more--><\/p>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle ka\u00e7ak LPG ticareti, <a href=\"https:\/\/www.bicakhukuk.com\/en\/petrol-piyasasinda-ulusal-marker-operasyonlari\/\" target=\"_blank\" rel=\"noopener\">ulusal marker ihlalleri<\/a>, sahte fatura organizasyonlar\u0131 ve hayali ihracat mekanizmalar\u0131 \u00fczerinden y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc ileri s\u00fcr\u00fclen soru\u015fturmalar, petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n art\u0131k yaln\u0131zca s\u0131n\u0131r b\u00f6lgelerinde ger\u00e7ekle\u015fen klasik bir ka\u00e7ak\u00e7\u0131l\u0131k faaliyeti olmaktan \u00e7\u0131kt\u0131\u011f\u0131n\u0131 ortaya koymaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131 g\u00fcn\u00fcm\u00fczde enerji hukuku, ceza hukuku, g\u00fcmr\u00fck hukuku, vergi hukuku ve uyum (compliance) s\u00fcre\u00e7lerinin kesi\u015fiminde yer alan karma\u015f\u0131k ve \u00e7ok boyutlu soru\u015fturmalara d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Nedir?<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, petrol veya petrol \u00fcr\u00fcnlerinin y\u00fcr\u00fcrl\u00fckteki mevzuata ayk\u0131r\u0131 \u015fekilde \u00fcretilmesi, ithal edilmesi, depolanmas\u0131, ta\u015f\u0131nmas\u0131, sat\u0131lmas\u0131 veya piyasaya arz edilmesi suretiyle ger\u00e7ekle\u015ftirilen hukuka ayk\u0131r\u0131 faaliyetleri ifade etmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak petrol ithalat\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak akaryak\u0131t ticareti,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker seviyesi ge\u00e7ersiz \u00fcr\u00fcnlerin piyasaya s\u00fcr\u00fclmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisanss\u0131z depolama faaliyetleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kar\u0131\u015ft\u0131r\u0131lm\u0131\u015f akaryak\u0131t sat\u0131\u015f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak LPG ticareti,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi kayb\u0131na yol a\u00e7an kay\u0131t d\u0131\u015f\u0131 i\u015flemler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali ihracat mekanizmalar\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015feklinde ortaya \u00e7\u0131kabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay, petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 klasik g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131ndan farkl\u0131 \u00f6zellikler ta\u015f\u0131yan ve petrol piyasas\u0131na \u00f6zg\u00fc d\u00fczenlemelere tabi olan \u00f6zel bir ka\u00e7ak\u00e7\u0131l\u0131k t\u00fcr\u00fc olarak de\u011ferlendirmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitekim Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 24.12.2012 tarihli, 2012\/29707 Esas ve 2013\/102 Karar say\u0131l\u0131 karar\u0131nda petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n \u00f6zel bir t\u00fcr\u00fc oldu\u011fu a\u00e7\u0131k\u00e7a vurgulanm\u0131\u015ft\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Benzer \u015fekilde Yarg\u0131tay 23. Ceza Dairesi&#8217;nin 04.05.2016 tarihli, 2015\/7845 Esas ve 2016\/5724 Karar say\u0131l\u0131 karar\u0131nda da petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7unun \u00f6zel niteli\u011fine dikkat \u00e7ekilmi\u015f ve bu su\u00e7lar\u0131n ihtisas mahkemelerinde g\u00f6r\u00fclmesi gerekti\u011fi belirtilmi\u015ftir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Uygulanan Mevzuat<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131nda \u00e7o\u011fu zaman birden fazla kanun ayn\u0131 anda uygulanmaktad\u0131r.<\/span><\/p>\n<p><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5015 Say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu:\u00a0<\/span><\/strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol piyasas\u0131n\u0131n temel d\u00fczenleyici kanunu olan <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5015&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu<\/a>;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans sistemini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Da\u011f\u0131t\u0131m faaliyetlerini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depolama faaliyetlerini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik standartlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker sistemini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari yapt\u0131r\u0131mlar\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">d\u00fczenlemektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na ili\u015fkin \u00f6zel h\u00fck\u00fcmler de bu kanun i\u00e7erisinde yer almaktad\u0131r.<\/span><\/p>\n<p><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5607 Say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu:\u00a0<\/span><\/strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Piyasas\u0131 Kanunu&#8217;nda a\u00e7\u0131k d\u00fczenleme bulunmayan konularda <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5607&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu<\/a> h\u00fck\u00fcmleri uygulanabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Soru\u015fturma usulleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fcsadere,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak e\u015fya,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00f6rev kurallar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kat\u0131lma hakk\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bak\u0131m\u0131ndan 5607 say\u0131l\u0131 Kanun b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay kararlar\u0131nda da petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131na ili\u015fkin yarg\u0131lamalarda 5607 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerinin uygulanabilece\u011fi kabul edilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/turkish-penal-code-turk-ceza-kanunu\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u00fcrk Ceza Kanunu<\/strong><\/a>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcn\u00fcm\u00fczde petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131 \u00e7o\u011fu zaman yaln\u0131zca Petrol Piyasas\u0131 Kanunu kapsam\u0131nda soru\u015fturulmamaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Soru\u015fturman\u0131n niteli\u011fine g\u00f6re;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/suc-islemek-amaciyla-orgutsel-faaliyet-suclari\/\" target=\"_blank\" rel=\"noopener\">Su\u00e7 i\u015flemek amac\u0131yla \u00f6rg\u00fct kurma<\/a> (TCK m.220),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/nitelikli-dolandiricilik-sucu-ve-cezasi\/\" target=\"_blank\" rel=\"noopener\">Nitelikli doland\u0131r\u0131c\u0131l\u0131k<\/a> (TCK m.158),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Resm\u00ee belgede sahtecilik (TCK m.204),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/kara-para-aklama-operasyonlar-sorusturmalar\/\" target=\"_blank\" rel=\"noopener\">Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama<\/a> (TCK m.282),<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">su\u00e7lar\u0131 da g\u00fcndeme gelebilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Vergi Usul Kanunu<\/strong>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve LPG sekt\u00f6r\u00fcnde y\u00fcr\u00fct\u00fclen soru\u015fturmalar\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fc vergi boyutuna sahiptir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte fatura,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kay\u0131t d\u0131\u015f\u0131 ticaret,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">iddialar\u0131 s\u0131kl\u0131kla soru\u015fturma konusu olmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Nas\u0131l Ger\u00e7ekle\u015fir?<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 uygulamada farkl\u0131 y\u00f6ntemlerle ortaya \u00e7\u0131kabilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Ka\u00e7ak \u0130thalat<\/strong>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol veya petrol \u00fcr\u00fcnlerinin g\u00fcmr\u00fck i\u015flemleri ger\u00e7ekle\u015ftirilmeden \u00fclkeye sokulmas\u0131 klasik ka\u00e7ak\u00e7\u0131l\u0131k y\u00f6ntemlerinden biridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle s\u0131n\u0131r b\u00f6lgelerinde ger\u00e7ekle\u015ftirilen ka\u00e7ak akaryak\u0131t faaliyetleri bu kapsamda de\u011ferlendirilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Lisanss\u0131z Depolama<\/strong>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol \u00fcr\u00fcnlerinin lisans al\u0131nmaks\u0131z\u0131n depolanmas\u0131 veya mevzuata ayk\u0131r\u0131 depolama faaliyetleri de ciddi yapt\u0131r\u0131mlara yol a\u00e7abilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol piyasas\u0131nda depolama faaliyetleri s\u0131k\u0131 lisans rejimine tabidir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Ka\u00e7ak Nakliye<\/strong>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak akaryak\u0131t\u0131n tankerlerle veya farkl\u0131 ara\u00e7larla sevk edilmesi de soru\u015fturma konusu olabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 22.02.2023 tarihli, 2022\/12269 Esas ve 2023\/1567 Karar say\u0131l\u0131 karar\u0131nda, ulusal marker seviyesi ge\u00e7ersiz motorin ta\u015f\u0131yan san\u0131\u011f\u0131n hukuki durumu de\u011ferlendirilmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu karar, ka\u00e7ak akaryak\u0131t\u0131n yaln\u0131zca sat\u0131\u015f\u0131 veya depolanmas\u0131n\u0131n de\u011fil, ta\u015f\u0131nmas\u0131n\u0131n da cezai sorumluluk do\u011furabilece\u011fini g\u00f6stermektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Kar\u0131\u015ft\u0131r\u0131lm\u0131\u015f Akaryak\u0131t<\/strong>:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz\u0131 soru\u015fturmalarda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Solvent,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz ya\u011f,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Madeni ya\u011f,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Biyodizel,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi \u00fcr\u00fcnlerin akaryak\u0131t olarak piyasaya s\u00fcr\u00fcld\u00fc\u011f\u00fc iddialar\u0131 g\u00fcndeme gelebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr dosyalarda teknik analizler ve laboratuvar raporlar\u0131 belirleyici rol oynamaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">LPG Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve G\u00fcncel Soru\u015fturmalar<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 denildi\u011finde \u00e7o\u011fu zaman benzin ve motorin akla gelmekteyse de LPG sekt\u00f6r\u00fc de yo\u011fun denetime tabi alanlardan biridir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">LPG piyasas\u0131nda faaliyet g\u00f6steren \u015firketler;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130thalat,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depolama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolum,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nakliye,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Da\u011f\u0131t\u0131m,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130hracat,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">faaliyetleri nedeniyle \u00e7ok say\u0131da d\u00fczenleyici y\u00fck\u00fcml\u00fcl\u00fc\u011fe tabidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Son y\u0131llarda y\u00fcr\u00fct\u00fclen baz\u0131 soru\u015fturmalarda LPG ithalat\u0131 \u00fczerinden;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte fatura organizasyonlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali ihracat i\u015flemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6TV kayb\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KDV kayb\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">iddialar\u0131 g\u00fcndeme gelmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr dosyalarda yaln\u0131zca petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 de\u011fil; vergi su\u00e7lar\u0131, \u00f6rg\u00fct su\u00e7lar\u0131 ve su\u00e7 gelirlerinin aklanmas\u0131 su\u00e7lar\u0131 da soru\u015fturulabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle enerji sekt\u00f6r\u00fcnde faaliyet g\u00f6steren \u015firketlerin etkin uyum programlar\u0131na sahip olmalar\u0131 ve ticari i\u015flemlerini eksiksiz \u015fekilde belgelendirmeleri b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal Marker Sistemi ve Hukuki \u00d6nemi<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&#8217;de akaryak\u0131t piyasas\u0131n\u0131n denetiminde kullan\u0131lan en \u00f6nemli ara\u00e7lardan biri ulusal marker sistemidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/petrol-piyasasinda-ulusal-marker-operasyonlari\/\" target=\"_blank\" rel=\"noopener\">Ulusal marker<\/a>, akaryak\u0131t \u00fcr\u00fcnlerine belirli oranlarda eklenen ve \u00fcr\u00fcn\u00fcn mevzuata uygunlu\u011funun denetlenmesini sa\u011flayan \u00f6zel bir i\u015faretleyicidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu sistem sayesinde;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak akaryak\u0131t,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kay\u0131t d\u0131\u015f\u0131 \u00fcretim,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik standartlara ayk\u0131r\u0131 \u00fcr\u00fcnler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tespit edilebilmektedir. U<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">lusal marker uygulamas\u0131, petrol piyasas\u0131nda kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadelede temel ara\u00e7lardan biri olarak kabul edilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 22.02.2023 tarihli, 2022\/12269 Esas ve 2023\/1567 Karar say\u0131l\u0131 karar\u0131nda ulusal marker seviyesi ge\u00e7ersiz motorin nedeniyle y\u00fcr\u00fct\u00fclen soru\u015fturma ayr\u0131nt\u0131l\u0131 \u015fekilde de\u011ferlendirilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak uygulamada dikkat edilmesi gereken \u00f6nemli husus, marker seviyesinin ge\u00e7ersiz \u00e7\u0131kmas\u0131n\u0131n tek ba\u015f\u0131na otomatik olarak mahk\u00fbmiyet sonucunu do\u011furmamas\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Her somut olay kendi delilleri \u00e7er\u00e7evesinde ayr\u0131ca de\u011ferlendirilmelidir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK Denetimleri, Teknik \u0130ncelemeler ve Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Soru\u015fturmalar\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Enerji Piyasas\u0131 D\u00fczenleme Kurumu (EPDK), T\u00fcrkiye&#8217;de petrol piyasas\u0131n\u0131n d\u00fczenlenmesinden ve denetlenmesinden sorumlu ba\u011f\u0131ms\u0131z idari otoritedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol piyasas\u0131nda faaliyet g\u00f6steren;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Rafineriler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Da\u011f\u0131t\u0131m \u015firketleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bayiler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depolama tesisleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130letim ve ta\u015f\u0131ma \u015firketleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">LPG faaliyetinde bulunan i\u015fletmeler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK&#8217;n\u0131n g\u00f6zetim ve denetimine tabidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK&#8217;n\u0131n temel g\u00f6revleri aras\u0131nda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans verilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans \u015fartlar\u0131n\u0131n denetlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik standartlar\u0131n belirlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker uygulamalar\u0131n\u0131n y\u00fcr\u00fct\u00fclmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari yapt\u0131r\u0131mlar\u0131n uygulanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Piyasa d\u00fczeninin korunmas\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yer almaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fc EPDK taraf\u0131ndan ger\u00e7ekle\u015ftirilen denetimler sonucunda ba\u015flamaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK Denetimleri Nas\u0131l Yap\u0131l\u0131r?<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK denetimleri;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yerinde inceleme,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Numune alma,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depo kontrol\u00fc,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Akaryak\u0131t istasyonu incelemeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n denetlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Belge incelemeleri,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015feklinde ger\u00e7ekle\u015ftirilebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Denetimler s\u0131ras\u0131nda al\u0131nan numuneler analiz edilmekte ve teknik raporlar haz\u0131rlanmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu raporlar daha sonra;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK idari s\u00fcre\u00e7lerinde,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Savc\u0131l\u0131k soru\u015fturmalar\u0131nda,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ceza davalar\u0131nda,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00f6nemli delil olarak kullan\u0131labilmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Dosyalar\u0131nda Laboratuvar Analizleri<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fc teknik incelemelere dayanmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7o\u011fu dosyada temel tart\u0131\u015fma konusu; <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ele ge\u00e7irilen \u00fcr\u00fcn\u00fcn ger\u00e7ekte ne oldu\u011fu ve hangi mevzuata tabi bulundu\u011fudur.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle laboratuvar analizleri belirleyici rol oynar. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada s\u0131kl\u0131kla;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00dcB\u0130TAK MAM,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ODT\u00dc PAL,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EGE PAL,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK taraf\u0131ndan yetkilendirilmi\u015f laboratuvarlar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Akredite \u00f6zel laboratuvarlar,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">taraf\u0131ndan raporlar haz\u0131rlanmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu raporlarda genellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn\u00fcn kimyasal bile\u015fimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Akaryak\u0131t niteli\u011fi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Biyodizel \u00f6zelli\u011fi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Solvent niteli\u011fi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker seviyesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik standartlara uygunluk,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">incelenmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GT\u0130P Kodlar\u0131n\u0131n \u00d6nemi<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve petrol \u00fcr\u00fcnleri soru\u015fturmalar\u0131nda en \u00e7ok g\u00f6zden ka\u00e7an konulardan biri GT\u0130P s\u0131n\u0131fland\u0131rmas\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GT\u0130P (G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu), bir \u00fcr\u00fcn\u00fcn g\u00fcmr\u00fck ve d\u0131\u015f ticaret mevzuat\u0131 bak\u0131m\u0131ndan hangi kategoride de\u011ferlendirilece\u011fini belirlemektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz\u0131 soru\u015fturmalarda uyu\u015fmazl\u0131k; <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn\u00fcn ger\u00e7ekten akaryak\u0131t olup olmad\u0131\u011f\u0131 m\u0131, yoksa farkl\u0131 bir kimyasal \u00fcr\u00fcn m\u00fc oldu\u011fu <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">noktas\u0131nda yo\u011funla\u015fmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle GT\u0130P s\u0131n\u0131fland\u0131rmas\u0131 yaln\u0131zca g\u00fcmr\u00fck i\u015flemleri bak\u0131m\u0131ndan de\u011fil, ceza soru\u015fturmalar\u0131 bak\u0131m\u0131ndan da \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Biyodizel, Solvent ve Teknik \u00dcr\u00fcnlere \u0130li\u015fkin Tart\u0131\u015fmalar<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol piyasas\u0131 uygulamas\u0131nda her zaman klasik benzin veya motorin s\u00f6z konusu de\u011fildir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz\u0131 dosyalarda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Biyodizel,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Solvent,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz ya\u011f,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Madeni ya\u011f,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kimyasal kar\u0131\u015f\u0131mlar,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">hakk\u0131nda soru\u015fturma y\u00fcr\u00fct\u00fclmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u00fcr\u00fcnlerin;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Akaryak\u0131t olarak kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol piyasas\u0131 mevzuat\u0131na tabi olup olmad\u0131\u011f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans gerektirip gerektirmedi\u011fi,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00e7o\u011fu zaman teknik incelemeler sonucunda belirlenebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 20.12.2023 tarihli, 2023\/18740 Esas ve 2023\/11827 Karar say\u0131l\u0131 karar\u0131nda biyodizel \u00fcr\u00fcnleri, GT\u0130P s\u0131n\u0131fland\u0131rmalar\u0131, EPDK g\u00f6r\u00fc\u015fleri ve teknik analizler ayr\u0131nt\u0131l\u0131 \u015fekilde de\u011ferlendirilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Karar, petrol piyasas\u0131 soru\u015fturmalar\u0131nda teknik s\u0131n\u0131fland\u0131rman\u0131n belirleyici rol\u00fcn\u00fc a\u00e7\u0131k bi\u00e7imde ortaya koymaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve Vergi Su\u00e7lar\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve LPG sekt\u00f6r\u00fcnde y\u00fcr\u00fct\u00fclen soru\u015fturmalar\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fc art\u0131k yaln\u0131zca ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131yla s\u0131n\u0131rl\u0131 de\u011fildir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin b\u00fcy\u00fckl\u00fc\u011f\u00fc nedeniyle enerji sekt\u00f6r\u00fcnde ger\u00e7ekle\u015ftirilen i\u015flemler yo\u011fun mali denetime tabidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6TV,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KDV,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcmr\u00fck vergileri,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">soru\u015fturmalar\u0131n merkezinde yer alabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131 s\u0131kl\u0131kla vergi su\u00e7lar\u0131yla birlikte ele al\u0131nmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte Fatura D\u00fczenlenmesi ve Kullan\u0131lmas\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi Usul Kanunu kapsam\u0131nda en s\u0131k kar\u015f\u0131la\u015f\u0131lan su\u00e7lamalardan biri sahte fatura d\u00fczenlenmesi veya kullan\u0131lmas\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve LPG sekt\u00f6r\u00fcnde y\u00fcr\u00fct\u00fclen soru\u015fturmalarda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ger\u00e7ekte ger\u00e7ekle\u015fmeyen ticari i\u015flemler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Mal hareketi bulunmayan faturalar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Zincir \u015firket yap\u0131lanmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Komisyon kar\u015f\u0131l\u0131\u011f\u0131 d\u00fczenlenen belgeler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">inceleme konusu yap\u0131labilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi m\u00fcfetti\u015fleri \u00f6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sevk irsaliyeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depo kay\u0131tlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka hareketleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Muhasebe kay\u0131tlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ta\u015f\u0131ma belgeleri,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00fczerinde yo\u011funla\u015fmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte fatura iddialar\u0131 \u00e7o\u011fu zaman petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131n\u0131n geni\u015flemesine neden olmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Muhteviyat\u0131 \u0130tibar\u0131yla Yan\u0131lt\u0131c\u0131 Belgeler<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Her usuls\u00fcz belge sahte belge niteli\u011finde de\u011fildir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz\u0131 durumlarda belge ger\u00e7ektir ancak i\u00e7eri\u011finde yer alan bilgiler ger\u00e7e\u011fi yans\u0131tmamaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr belgeler Vergi Usul Kanunu kapsam\u0131nda muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge olarak de\u011ferlendirilebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol sekt\u00f6r\u00fcnde;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Miktar farkl\u0131l\u0131klar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn niteli\u011finin farkl\u0131 g\u00f6sterilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ticari ili\u015fkinin ger\u00e7e\u011fe ayk\u0131r\u0131 bi\u00e7imde yans\u0131t\u0131lmas\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bu kapsamda de\u011ferlendirilebilmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali \u0130hracat ve Petrol Piyasas\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali ihracat, ger\u00e7ekte ekonomik bir faaliyet bulunmamas\u0131na ra\u011fmen ihracat yap\u0131lm\u0131\u015f gibi g\u00f6sterilmesi veya ihracat i\u015flemlerinin hukuka ayk\u0131r\u0131 \u015fekilde kullan\u0131lmas\u0131 anlam\u0131na gelmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr i\u015flemlerin amac\u0131 \u00e7o\u011fu zaman;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi avantaj\u0131 sa\u011flamak,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KDV iadesi almak,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6TV y\u00fck\u00fcnden kurtulmak,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Te\u015fviklerden yararlanmak,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">olabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve LPG sekt\u00f6r\u00fcnde uluslararas\u0131 ticaret hacminin b\u00fcy\u00fckl\u00fc\u011f\u00fc nedeniyle hayali ihracat iddialar\u0131 \u00f6nemli soru\u015fturma konular\u0131ndan biridir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130hracat Ama\u00e7l\u0131 \u00dcretim ile \u0130\u00e7 Piyasaya Arz Aras\u0131ndaki Fark<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Her ihracat i\u015flemi soru\u015fturma konusu de\u011fildir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay uygulamas\u0131nda \u00f6nemli olan husus; <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn\u00fcn ger\u00e7ekten ihracat amac\u0131yla m\u0131 \u00fcretildi\u011fi yoksa i\u00e7 piyasaya m\u0131 y\u00f6nlendirildi\u011fidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 20.12.2023 tarihli, 2023\/18740 Esas ve 2023\/11827 Karar say\u0131l\u0131 karar\u0131nda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcmr\u00fck beyannameleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcretim kay\u0131tlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik analizler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">de\u011ferlendirilmi\u015f ve \u00fcr\u00fcnlerin ihracat amac\u0131yla \u00fcretildi\u011fi y\u00f6n\u00fcndeki savunmalar incelenmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu karar petrol piyasas\u0131 soru\u015fturmalar\u0131nda ticari ak\u0131\u015f\u0131n ve \u00fcr\u00fcn hareketlerinin ne kadar \u00f6nemli oldu\u011funu g\u00f6stermektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal Marker \u0130hlalleri ve Ceza Soru\u015fturmalar\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker sistemi petrol piyasas\u0131nda kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadelede temel ara\u00e7lardan biridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak uygulamada \u00f6nemli bir yanl\u0131\u015f alg\u0131 bulunmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Baz\u0131 ki\u015filer marker seviyesinin ge\u00e7ersiz \u00e7\u0131kmas\u0131n\u0131n otomatik olarak mahk\u00fbmiyet sonucunu do\u011furdu\u011funu d\u00fc\u015f\u00fcnmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Oysa Yarg\u0131tay uygulamas\u0131 daha kapsaml\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay, teknik raporlar\u0131n \u00f6nemli oldu\u011funu kabul etmekle birlikte;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn\u00fcn niteli\u011finin,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ticari s\u00fcrecin,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ta\u015f\u0131ma faaliyetlerinin,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">San\u0131\u011f\u0131n bilgi ve iradesinin,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ayr\u0131ca de\u011ferlendirilmesi gerekti\u011fini kabul etmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131nda yaln\u0131zca laboratuvar sonucuna de\u011fil, t\u00fcm delil durumuna bak\u0131lmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK \u0130dari S\u00fcre\u00e7leri ile Ceza Soru\u015fturmalar\u0131n\u0131n Fark\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada en s\u0131k kar\u0131\u015ft\u0131r\u0131lan konulardan biri budur.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bir olay hakk\u0131nda EPDK taraf\u0131ndan idari i\u015flem yap\u0131lmas\u0131, otomatik olarak ceza mahk\u00fbmiyeti anlam\u0131na gelmez.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Benzer \u015fekilde ceza soru\u015fturmas\u0131n\u0131n bulunmas\u0131 da tek ba\u015f\u0131na idari yapt\u0131r\u0131m uygulanmas\u0131n\u0131 zorunlu k\u0131lmaz.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari s\u00fcre\u00e7ler ve ceza soru\u015fturmalar\u0131 farkl\u0131 hukuk alanlar\u0131na aittir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle petrol piyasas\u0131 dosyalar\u0131nda hem idari hem de ceza hukuku boyutunun birlikte de\u011ferlendirilmesi gerekir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">MASAK \u0130ncelemeleri, Kayyum Tedbirleri ve Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Soru\u015fturmalar\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Son y\u0131llarda petrol ve LPG sekt\u00f6r\u00fcne ili\u015fkin soru\u015fturmalar incelendi\u011finde, ka\u00e7ak\u00e7\u0131l\u0131k iddialar\u0131n\u0131n \u00e7o\u011fu zaman tek ba\u015f\u0131na ele al\u0131nmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. \u00d6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli dosyalarda soru\u015fturma makamlar\u0131, petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 iddialar\u0131n\u0131 su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7lar\u0131yla birlikte de\u011ferlendirebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk Ceza Kanunu&#8217;nun 282. maddesinde d\u00fczenlenen su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama su\u00e7u, belirli bir su\u00e7tan elde edilen ekonomik de\u011ferin me\u015fru ekonomik sisteme sokulmas\u0131n\u0131 cezaland\u0131rmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131nda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kay\u0131t d\u0131\u015f\u0131 akaryak\u0131t ticaretinden elde edildi\u011fi ileri s\u00fcr\u00fclen gelirler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte fatura organizasyonlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali ihracat mekanizmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Zincir \u015firket yap\u0131lanmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt i\u00e7i ve yurt d\u0131\u015f\u0131 para transferleri,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">aklama su\u00e7lamalar\u0131n\u0131n temelini olu\u015fturabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle g\u00fcn\u00fcm\u00fczde petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131 yaln\u0131zca enerji hukuku veya ka\u00e7ak\u00e7\u0131l\u0131k mevzuat\u0131 bak\u0131m\u0131ndan de\u011fil, ayn\u0131 zamanda mali su\u00e7lar ve finansal su\u00e7lar perspektifinden de incelenmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">MASAK&#8217;\u0131n Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Soru\u015fturmalar\u0131ndaki Rol\u00fc<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/en\/finansal-izlerin-kurumsal-incelemesi-analizi-ve-yorumu\/\" target=\"_blank\" rel=\"noopener\">Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131<\/a> (<a href=\"https:\/\/www.bicakhukuk.com\/en\/finansal-izlerin-kurumsal-incelemesi-analizi-ve-yorumu\/\" target=\"_blank\" rel=\"noopener\">MASAK<\/a>), su\u00e7 gelirlerinin izlenmesi ve \u015f\u00fcpheli finansal hareketlerin analiz edilmesi konusunda g\u00f6revli kurulu\u015ftur.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve LPG sekt\u00f6r\u00fcne ili\u015fkin soru\u015fturmalarda MASAK taraf\u0131ndan;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka hesap hareketleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirketler aras\u0131 para transferleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ortakl\u0131k yap\u0131lar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131 para hareketleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015e\u00fcpheli finansal i\u015flemler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">incelenebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle y\u00fcksek hacimli ticari i\u015flemlerin ger\u00e7ekle\u015ftirildi\u011fi enerji sekt\u00f6r\u00fcnde MASAK raporlar\u0131 \u00e7o\u011fu zaman soru\u015fturman\u0131n y\u00f6n\u00fcn\u00fc belirleyen temel deliller aras\u0131nda yer almaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Savc\u0131l\u0131klar taraf\u0131ndan talep edilen MASAK raporlar\u0131, vergi inceleme raporlar\u0131 ve EPDK tespitleri ile birlikte de\u011ferlendirilmekte; b\u00f6ylece soru\u015fturma makamlar\u0131 ticari faaliyetlerin ekonomik ger\u00e7ekli\u011fini ortaya koymaya \u00e7al\u0131\u015fmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Dosyalar\u0131nda \u015eirket Y\u00f6neticilerinin Sorumlulu\u011fu<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131nda yaln\u0131zca \u015firket t\u00fczel ki\u015filikleri de\u011fil, \u015firket y\u00f6neticileri ve fiili y\u00f6neticiler de inceleme konusu olabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00f6netim kurulu \u00fcyeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket m\u00fcd\u00fcrleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130mza yetkilileri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Operasyon y\u00f6neticileri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Mali i\u015fler sorumlular\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">soru\u015fturma kapsam\u0131nda de\u011ferlendirilebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak her \u015firket y\u00f6neticisinin otomatik olarak cezai sorumlulu\u011fu bulundu\u011fu s\u00f6ylenemez.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ceza hukukunun temel prensibi olan \u015fahsi sorumluluk ilkesi gere\u011fince, ki\u015finin somut olayla ba\u011flant\u0131s\u0131n\u0131n ve kusurunun ortaya konulmas\u0131 gerekir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle her dosya kendi delilleri \u00e7er\u00e7evesinde ayr\u0131 de\u011ferlendirilmelidir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirketlere Kayyum Atanmas\u0131<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ceza Muhakemesi Kanunu&#8217;nun 133. maddesi uyar\u0131nca belirli \u015fartlar\u0131n ger\u00e7ekle\u015fmesi halinde <a href=\"https:\/\/www.bicakhukuk.com\/en\/sirket-yoenetimine-kayyum-kayyim-atama\/\" target=\"_blank\" rel=\"noopener\">\u015firket y\u00f6netimine kayyum<\/a> atanabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kayyum atanmas\u0131;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirketin faaliyetlerinin tamamen sona erdirilmesi anlam\u0131na gelmez,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirketin y\u00f6netiminin mahkeme karar\u0131yla g\u00f6zetim alt\u0131na al\u0131nmas\u0131 sonucunu do\u011furur,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket malvarl\u0131\u011f\u0131n\u0131n korunmas\u0131n\u0131 ama\u00e7lar.<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle \u00f6rg\u00fctl\u00fc su\u00e7 veya aklama su\u00e7lamalar\u0131n\u0131n bulundu\u011fu dosyalarda kayyum tedbirine ba\u015fvurulabilmektedir.<\/span><\/p>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Soru\u015fturma makamlar\u0131 taraf\u0131ndan;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Su\u00e7 i\u015flemek amac\u0131yla \u00f6rg\u00fct kuruldu\u011fu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket faaliyetlerinin su\u00e7 i\u015flemek amac\u0131yla kullan\u0131ld\u0131\u011f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Su\u00e7 gelirlerinin \u015firket yap\u0131lar\u0131 i\u00e7erisinde gizlendi\u011fi,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">iddialar\u0131n\u0131n bulundu\u011fu durumlarda <a href=\"https:\/\/www.bicakhukuk.com\/en\/sirket-yoenetimine-kayyum-kayyim-atama\/\" target=\"_blank\" rel=\"noopener\">kayyum atanmas\u0131<\/a> talep edilebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr kararlar enerji sekt\u00f6r\u00fcnde faaliyet g\u00f6steren \u015firketler a\u00e7\u0131s\u0131ndan son derece \u00f6nemli sonu\u00e7lar do\u011furabilmektedir.<\/span><\/p>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kayyum kararlar\u0131 kesin ve de\u011fi\u015ftirilemez kararlar de\u011fildir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Somut olay\u0131n \u00f6zelliklerine g\u00f6re;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130tiraz,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tedbirin kald\u0131r\u0131lmas\u0131 talebi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yeni delillerin sunulmas\u0131,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi hukuki mekanizmalar i\u015fletilebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle kayyum kararlar\u0131yla kar\u015f\u0131la\u015fan \u015firketlerin s\u00fcreci uzman hukuki destekle takip etmeleri \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Soru\u015fturmalar\u0131nda Malvarl\u0131\u011f\u0131na El Koyma<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131n\u0131n en \u00f6nemli sonu\u00e7lar\u0131ndan biri malvarl\u0131\u011f\u0131na ili\u015fkin koruma tedbirleridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Savc\u0131l\u0131k veya mahkeme karar\u0131yla;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka hesaplar\u0131na,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket hisselerine,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ta\u015f\u0131nmazlara,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ara\u00e7lara,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depolama tesislerine,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ticari alacaklara,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">el koyma tedbirleri uygulanabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu tedbirlerin amac\u0131 soru\u015fturma sonunda verilebilecek m\u00fcsadere kararlar\u0131n\u0131n etkili \u015fekilde uygulanabilmesini sa\u011flamakt\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Dosyalar\u0131nda M\u00fcsadere<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fcsadere, su\u00e7la ba\u011flant\u0131l\u0131 e\u015fyan\u0131n veya belirli durumlarda su\u00e7tan elde edilen ekonomik de\u011ferlerin devlet m\u00fclkiyetine ge\u00e7irilmesidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131nda m\u00fcsadere uygulamalar\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak petrol,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak akaryak\u0131t,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak LPG,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Depolanan \u00fcr\u00fcnler,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">m\u00fcsadere konusu olabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 01.03.2023 tarihli, 2022\/11607 Esas ve 2023\/1873 Karar say\u0131l\u0131 karar\u0131nda \u00f6nemli bir ilke ortaya konulmu\u015ftur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Karara g\u00f6re; k<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">amu davas\u0131 zamana\u015f\u0131m\u0131 nedeniyle d\u00fc\u015fm\u00fc\u015f olsa bile, niteli\u011fi itibar\u0131yla m\u00fcsadereye tabi olan ka\u00e7ak e\u015fyan\u0131n m\u00fcsadere edilmesi m\u00fcmk\u00fcnd\u00fcr. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu karar petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131nda m\u00fcsaderenin ba\u011f\u0131ms\u0131z \u00f6nemini g\u00f6stermektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nakil Ara\u00e7lar\u0131n\u0131n Durumu<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 dosyalar\u0131nda s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan sorulardan biri de ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n ak\u0131betidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay&#8217;\u0131n ayn\u0131 karar\u0131nda; k<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">a\u00e7ak e\u015fyan\u0131n m\u00fcsadere edilebilece\u011fi, ancak mahk\u00fbmiyet h\u00fckm\u00fc kurulamad\u0131\u011f\u0131 durumlarda nakil arac\u0131n\u0131n iadesinin g\u00fcndeme gelebilece\u011fi <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">belirtilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle ka\u00e7ak \u00fcr\u00fcn ile ta\u015f\u0131ma arac\u0131n\u0131n hukuki stat\u00fcs\u00fc her zaman ayn\u0131 de\u011fildir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 Davalar\u0131nda G\u00f6revli Mahkeme<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131nda g\u00f6revli mahkeme konusu uygulamada \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay&#8217;\u0131n yerle\u015fik i\u00e7tihatlar\u0131na g\u00f6re petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n \u00f6zel bir t\u00fcr\u00fcd\u00fcr. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yarg\u0131tay 7. Ceza Dairesi&#8217;nin 24.12.2012 tarihli, 2012\/29707 Esas ve 2013\/102 Karar say\u0131l\u0131 karar\u0131nda; p<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">etrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 davalar\u0131nda 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu h\u00fck\u00fcmlerinin g\u00f6rev bak\u0131m\u0131ndan uygulanmas\u0131 gerekti\u011fi\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">belirtilmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Benzer \u015fekilde Yarg\u0131tay 23. Ceza Dairesi&#8217;nin 04.05.2016 tarihli, 2015\/7845 Esas ve 2016\/5724 Karar say\u0131l\u0131 karar\u0131nda da petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 davalar\u0131n\u0131n ihtisas mahkemelerinde g\u00f6r\u00fclmesi gerekti\u011fi vurgulanm\u0131\u015ft\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yakla\u015f\u0131m, petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 soru\u015fturmalar\u0131n\u0131n teknik ve uzmanl\u0131k gerektiren yap\u0131s\u0131yla da uyumludur.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dar\u00ee yapt\u0131r\u0131mlar<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari yapt\u0131r\u0131mlar;<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tedbirler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">lisans iptalleri ve<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">idari para cezalar\u0131ndan<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">olu\u015fur. \u0130dari para cezalar\u0131, tedbirler ve lisans iptallerinin uygulanmas\u0131, Petrol Piyasas\u0131 Kanunun di\u011fer h\u00fck\u00fcmlerinin uygulanmas\u0131na engel olu\u015fturmaz. Verilen idari para cezalar\u0131, al\u0131nan tedbirler ve lisans iptalleri di\u011fer kanunlar gere\u011fi yap\u0131lacak i\u015flemleri engellemez.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari Para Cezalar\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5015&amp;MevzuatTur=1&amp;MevzuatTertip=5\">Petrol Piyasas\u0131 Kanunu<\/a> veya <a href=\"https:\/\/www.bicakhukuk.com\/en\/petrol-piyasasinda-ulusal-marker-operasyonlari\/\">ilgili mevzuata ayk\u0131r\u0131 faaliyet<\/a> g\u00f6sterilmesi h\u00e2linde sorumlular\u0131 hakk\u0131nda <a href=\"https:\/\/www.epdk.gov.tr\/\">EPDK<\/a> taraf\u0131ndan idari para cezalar\u0131 uygulan\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u0130ki Milyon<\/strong> &#8211; On<strong> milyon TL aras\u0131<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u0130ki milyon<\/strong> T\u00fcrk Liras\u0131ndan az olmamak ve <strong>on milyon<\/strong> T\u00fcrk Liras\u0131n\u0131 ge\u00e7memek \u00fczere fiilin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetinden elde edilen net sat\u0131\u015f has\u0131lat\u0131n\u0131n binde ond\u00f6rd\u00fc oran\u0131nda idari para cezas\u0131 uygulanan haller:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Rafinerici, da\u011f\u0131t\u0131c\u0131, ta\u015f\u0131ma, ihrakiye, i\u015fleme, depolama, iletim, madeni ya\u011f \u00fcretimi ve serbest kullan\u0131c\u0131 lisans\u0131 kapsam\u0131na giren faaliyetlerin lisans almaks\u0131z\u0131n yap\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal marker uygulamas\u0131na ili\u015fkin h\u00fck\u00fcmlerin ihlali,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">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 sabit ya da seyyar tank, d\u00fczenek veya ekipman\u0131 bulundurmamak y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ta\u011f\u015fi\u015f ve\/veya hile amac\u0131yla akaryak\u0131ta kat\u0131labilecek \u00fcr\u00fcnlerin akaryak\u0131ta kat\u0131lmamas\u0131 ve istasyonunda bulundurmamas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal,<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bayilik lisans\u0131 sahipleri y\u00f6n\u00fcnden yukar\u0131da belirtilen cezalar\u0131n yar\u0131s\u0131 uygulan\u0131r. Ulusal marker ekleme i\u015flemlerine nezaret etmek \u00fczere yetki verilen ba\u011f\u0131ms\u0131z g\u00f6zetim firmalar\u0131na, y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemeleri h\u00e2linde ulusal markere ili\u015fkin olarak lisans sahibine yukar\u0131da belirtilen cezalar\u0131n d\u00f6rtte biri uygulan\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Bir Milyon \u0130ki Y\u00fcz Elli Bin &#8211; A<\/strong><strong>lt\u0131 Milyon \u0130ki Y\u00fcz Elli Bin TL<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Bir milyon iki y\u00fcz elli bin<\/strong> T\u00fcrk Liras\u0131ndan az olmamak ve<strong> alt\u0131 milyon iki y\u00fcz elli bin<\/strong> T\u00fcrk Liras\u0131n\u0131 ge\u00e7memek \u00fczere fiilin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetine ili\u015fkin net sat\u0131\u015f has\u0131lat\u0131n\u0131n binde onikisi oran\u0131nda idari para cezas\u0131 uygulanan haller (bayilik faaliyetinde bulunanlar hari\u00e7tir):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Faaliyetlerin k\u0131s\u0131tlanmas\u0131 h\u00fck\u00fcmlerine ayk\u0131r\u0131l\u0131k<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Piyasas\u0131 Kanununun \u201cRafinerici\u201d (md 5), Ta\u015f\u0131ma, i\u015fleme, depolama, iletim, madeni ya\u011f \u00fcretimi, serbest kullan\u0131c\u0131, ihrakiye teslim \u015firketi ve ihrakiye bayii (md 6) ve da\u011f\u0131t\u0131m (md 7) h\u00fck\u00fcmlerinin ihlali,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK taraf\u0131ndan fiyat olu\u015fumuna ili\u015fkin (md 10) yap\u0131lan uygulamalar\u0131n dolayl\u0131 veya dolays\u0131z olarak engellenmesi veya engellemeye te\u015febb\u00fcs edilmesi,<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Be\u015f Y\u00fcz Elli Bin &#8211;<\/strong><strong> \u0130ki Milyon Yedi Y\u00fcz Elli Bin TL<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Be\u015f y\u00fcz elli bin<\/strong> T\u00fcrk Liras\u0131ndan az olmamak ve<strong> iki milyon yedi y\u00fcz elli bin<\/strong> T\u00fcrk Liras\u0131n\u0131 ge\u00e7memek \u00fczere fiilin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetine ili\u015fkin net sat\u0131\u015f has\u0131lat\u0131n\u0131n binde on biri oran\u0131nda idari para cezas\u0131 uygulanana haller:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Piyasa faaliyetinde bulunanlar\u0131n k\u00f6t\u00fcniyet veya tehlikeli eylem sonucunu do\u011furacak her t\u00fcrl\u00fc i\u015flemden \u00f6zenle ka\u00e7\u0131nmak, bunlar\u0131n olu\u015fumunun engellenmesi i\u00e7in her t\u00fcrl\u00fc tedbiri almak ile istenmeyen durumlar\u0131 en k\u0131sa s\u00fcrede gidermek y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ihlal etmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ticar\u00ee ve teknik mevzuata uygun davranmak; \u00e7evreye zarar vermemek i\u00e7in gerekli tedbirleri almak; kamunun can, mal ve \u00e7evre g\u00fcvenli\u011fi ile kendi tesis ve faaliyetlerini \u00f6nemli \u00f6l\u00e7\u00fcde tehdit eden veya olumsuz etkileyen bir durum olu\u015ftu\u011funda, kamu yetkililerini ve bundan etkilenme ihtimali bulunan ilgilileri haberdar etmek ile tehdidin niteli\u011fi ve niceli\u011fi ile bunu \u00f6nlemek \u00fczere al\u0131nmakta olan tedbirleri <a href=\"https:\/\/www.epdk.gov.tr\/\">EPDK<\/a>\u2019ya bildirmek, faaliyetleri nedeniyle \u00fc\u00e7\u00fcnc\u00fc ki\u015filere veya \u00e7evreye verilecek zarar veya ziyanlar\u0131 tazmin etmek, EPDK taraf\u0131ndan belirlenen usul ve esaslara uygun bildirimleri yapmak, EPDK taraf\u0131ndan istendi\u011finde, gerekli bilgi, belge ve numuneleri vermek, tutanaklar\u0131 imzalamak ile g\u00f6revlilerin tesislerde inceleme yapmas\u0131na m\u00fcsaade etmek; esas faaliyetlerine ili\u015fkin tip s\u00f6zle\u015fme \u00f6rneklerini ve bunlarda yap\u0131lacak de\u011fi\u015fiklikleri y\u00fcr\u00fcrl\u00fc\u011fe koymadan \u00f6nce EPDK\u2019ya bildirmek, Piyasa faaliyetlerinde, EPDK\u2019n\u0131n belirleyece\u011fi teknik d\u00fczenlemelere uygun akaryak\u0131t sa\u011flamak; iletim ve depolamada kapasite k\u0131s\u0131tlar\u0131 d\u0131\u015f\u0131nda kendilerinden yap\u0131lan talepleri ayr\u0131m g\u00f6zetmeksizin kar\u015f\u0131lamak; e\u015fit durumdaki al\u0131c\u0131lara (kategorilere), e\u015fit hak ve y\u00fck\u00fcml\u00fcl\u00fck tan\u0131mak, farkl\u0131 \u015fartlar s\u00fcrmemek y\u00fck\u00fcml\u00fcl\u00fcklerinin ihlali (bayilik faaliyetinde bulunanlar hari\u00e7tir),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahip olunan lisans\u0131n verdi\u011fi haklar d\u0131\u015f\u0131nda faaliyet g\u00f6sterilmesi. (bayilik faaliyetinde bulunanlar hari\u00e7tir),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130letim ve depolama tesislerine eri\u015fimin dolayl\u0131 veya dolays\u0131z olarak engellenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u201cSerbest kullan\u0131c\u0131\u201d h\u00fck\u00fcmlerinin (md 17) ihlali<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Y\u00fcz Yirmi Be\u015f B &#8211; A<\/strong><strong>lt\u0131 Y\u00fcz Yirmi Be\u015f Bin TL<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Y\u00fcz yirmi be\u015f bin<\/strong> T\u00fcrk Liras\u0131ndan az olmamak ve <strong>alt\u0131 y\u00fcz yirmi be\u015f bin<\/strong> T\u00fcrk Liras\u0131n\u0131 ge\u00e7memek \u00fczere fiilin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetine ili\u015fkin net sat\u0131\u015f has\u0131lat\u0131n\u0131n binde onu oran\u0131nda idari para cezas\u0131 uygulanan haller:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans almaks\u0131z\u0131n bayilik faaliyeti yap\u0131lmas\u0131.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ara\u00e7lara yap\u0131lacak akaryak\u0131t ikmali bayilik lisans\u0131 ve yeterli donan\u0131m\u0131 olan akaryak\u0131t istasyonlar\u0131 d\u0131\u015f\u0131nda yap\u0131lmas\u0131 (fabrika, \u015fantiye, nakliye filosu i\u015fletmeleri ve benzeri kendi ihtiya\u00e7lar\u0131 i\u00e7in depolama imk\u00e2n\u0131 ve kendi ara\u00e7lar\u0131na akaryak\u0131t ikmal kapasitesi olan yerler hari\u00e7),<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bayilere ili\u015fkin h\u00fck\u00fcmlerin (md 8) ihlali,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bayilik lisans\u0131 sahiplerince lisans\u0131n verdi\u011fi haklar d\u0131\u015f\u0131nda faaliyet g\u00f6sterilmesi.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans sahiplerinin temel hak ve y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin h\u00fck\u00fcmlerin bayilik lisans\u0131 sahiplerince ihlali.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bayilik lisans\u0131 sahiplerince fiyat olu\u015fumu (md 10) h\u00fck\u00fcmlerinin ihlali.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u0130ki Y\u00fcz Elli TL<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ulusal petrol sto\u011fu tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan lisans sahiplerine, tespit tarihinde <strong>eksik tutulan her bir ton \u00fcr\u00fcn i\u00e7in iki y\u00fcz elli<\/strong> T\u00fcrk Liras\u0131 idari para cezas\u0131 verilir. Eksik tutulan stok miktar\u0131n\u0131n hesab\u0131nda ton k\u00fcsurat\u0131 dikkate al\u0131nmaz. Bu kapsamda uygulanan idari para cezas\u0131, ulusal petrol sto\u011funun tamamlay\u0131c\u0131 k\u0131sm\u0131n\u0131n finansman\u0131 i\u00e7in kullan\u0131l\u0131r.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK taraf\u0131ndan yap\u0131lan d\u00fczenlemeler uyar\u0131nca biodizel, etanol ve benzeri harmanlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan lisans sahiplerine, <strong>eksik harmanlanan her bir metrek\u00fcp \u00fcr\u00fcn i\u00e7in iki y\u00fcz elli<\/strong> T\u00fcrk Liras\u0131 idari para cezas\u0131 uygulan\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Y\u00fcz On Bin &#8211; B<\/strong><strong>e\u015f Y\u00fcz Elli Bin TL<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yukar\u0131da belirtilenlerin d\u0131\u015f\u0131nda kalan ancak Petrol Piyasas\u0131 Kanununun getirdi\u011fi y\u00fck\u00fcml\u00fcl\u00fcklere, ikincil mevzuat veya lisans h\u00fck\u00fcmlerine, EPDK kararlar\u0131na uymayanlara EPDK taraf\u0131ndan <strong>y\u00fcz on bin<\/strong> T\u00fcrk Liras\u0131ndan az olmamak ve <strong>be\u015f y\u00fcz elli bin<\/strong> T\u00fcrk Liras\u0131n\u0131 ge\u00e7memek \u00fczere fiilin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetine ili\u015fkin net sat\u0131\u015f has\u0131lat\u0131n\u0131n binde sekizi oran\u0131nda idari para cezas\u0131 uygulan\u0131r.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tekerr\u00fcr<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ceza uygulanan bir fiilin iki y\u0131l ge\u00e7meden ayn\u0131 ki\u015fi taraf\u0131ndan tekrar i\u015flenmesi h\u00e2linde, idari para cezalar\u0131 <strong>iki kat<\/strong> olarak uygulan\u0131r.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tebli\u011fat<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari para cezalar\u0131 (md 19) ve idari yapt\u0131r\u0131mlar (md 20) h\u00fck\u00fcmlerine g\u00f6re y\u00fcr\u00fct\u00fclen idari i\u015flemler, lisans sahibinin EPDK\u2019ya bildirdi\u011fi elektronik tebligat adresine tebli\u011f edilir. EPDK\u2019ya \u00a0bildirilen elektronik tebligat adresine tebligat\u0131n zorunlu bir sebeple yap\u0131lamamas\u0131 h\u00e2linde EPDK\u2019ya bildirilen adrese yap\u0131lan bildirim tebligat yerine ge\u00e7er.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Cerilen idari para cezalar\u0131 tebli\u011f tarihinden itibaren bir ay i\u00e7inde \u00f6denir. S\u00fcresinde \u00f6denmeyen idari para cezalar\u0131, 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri gere\u011fince tahsil edilmek \u00fczere ilgili vergi dairesine g\u00f6nderilir.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Banka Teminat Mektubu<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Verilen idari para cezalar\u0131na kar\u015f\u0131 yarg\u0131 yoluna ba\u015fvurulmas\u0131, ilgili vergi dairesine idari para cezas\u0131na ili\u015fkin banka teminat mektubu verilmesi durumu hari\u00e7 tahsil i\u015flemlerini durdurmaz. Teminat mektubunun miktar\u0131, t\u00fcr\u00fc, hangi \u015fartlarda paraya \u00e7evrilece\u011fi ve di\u011fer hususlar EPDK taraf\u0131ndan yap\u0131lacak d\u00fczenlemeler ile belirlenir.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">EPDK, yukar\u0131da belirtilen fiillerin i\u015flendi\u011fi tarihten bir \u00f6nceki y\u0131lda ilgili lisansa konu petrol piyasas\u0131 faaliyetinden elde edilen net sat\u0131\u015f has\u0131lat\u0131n\u0131n olmamas\u0131 veya tespitinin yap\u0131lamamas\u0131 h\u00e2linde, tespit edece\u011fi akaryak\u0131t ikmali veya sat\u0131\u015f\u0131 ve benzeri delillerden hareketle fiile ili\u015fkin olarak bu maddenin ilgili bentlerinde belirlenmi\u015f olan oranlar ve asgari azami had d\u00e2hilinde, hi\u00e7bir tespit yap\u0131lamamas\u0131 h\u00e2linde ise mevzuata ayk\u0131r\u0131 fiili icra edenin petrol piyasas\u0131 faaliyetinin emsali olabilecek petrol piyasas\u0131 faaliyetinden elde edilen net sat\u0131\u015f has\u0131lat\u0131n\u0131 esas almak suretiyle fiile ili\u015fkin olarak belirlenmi\u015f olan oranlar ve asgari azami had d\u00e2hilinde ceza tayininde bulunur.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari Yapt\u0131r\u0131mlar Usul\u00fc\u00a0\u00a0<\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130htar<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans sahibi ki\u015filer hakk\u0131nda Petrol Piyasas\u0131 Kanunu, ikincil mevzuata veya lisans h\u00fck\u00fcmlerine, Kurul kararlar\u0131na ayk\u0131r\u0131 davran\u0131lmas\u0131 h\u00e2linde; Kurul taraf\u0131ndan belirlenen niteli\u011fi itibar\u0131yla d\u00fczeltme imk\u00e2n\u0131 olan fiiller i\u00e7in ilgilisine EPDK veya EPDK taraf\u0131ndan yetkilendirilen kurulu\u015flar taraf\u0131ndan, otuz g\u00fcn i\u00e7erisinde ayk\u0131r\u0131l\u0131\u011f\u0131n giderilmesi, aksi halde hakk\u0131nda ge\u00e7ici durdurma yap\u0131labilece\u011fi ihtar edilir.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ge\u00e7ici Durdurma<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Verilen ihtar s\u00fcresi sonunda mevzuata ayk\u0131r\u0131 durumu devam ettirenlerin ilgili piyasa faaliyeti altm\u0131\u015f g\u00fcn s\u00fcre ile ge\u00e7ici olarak durdurulur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Niteli\u011fi itibar\u0131yla d\u00fczeltme imk\u00e2n\u0131 olan fiilin tespit tarihinden itibaren iki y\u0131l i\u00e7erisinde tekrar edilmesi h\u00e2linde ise ihtar i\u015flemi uygulanmaks\u0131z\u0131n ilgili piyasa faaliyeti altm\u0131\u015f g\u00fcn s\u00fcre ile ge\u00e7ici olarak durdurulur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ge\u00e7ici durdurma s\u00fcresince, tehlikeli eylemin veya k\u00f6t\u00fcniyetin veya \u00fcr\u00fcnlerde zarar olu\u015fmas\u0131n\u0131n \u00f6nlenmesi ile faaliyetin durdurulmas\u0131na neden olan durumun ortadan kald\u0131r\u0131lmas\u0131na ili\u015fkin faaliyetler d\u0131\u015f\u0131nda hi\u00e7bir piyasa faaliyeti yap\u0131lamaz. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ge\u00e7ici durdurma s\u00fcresi sonunda da tespit edilen ayk\u0131r\u0131l\u0131klar giderilmezse, faaliyetin durdurulmas\u0131na devam edilerek soru\u015fturma ba\u015flat\u0131l\u0131r ve gerekli idari yapt\u0131r\u0131mlar uygulan\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak\u00e7\u0131l\u0131k fiilinin sadece ulusal marker seviyesi ile ilgili olmas\u0131 durumunda, ge\u00e7ici durdurma karar\u0131 akredite laboratuvar analiz sonucuna g\u00f6re verilir. Akredite laboratuvar analiz sonucunun bildirilmesine kadar ka\u00e7ak akaryak\u0131t sat\u0131\u015f\u0131n\u0131 engelleyecek idari tedbirler EPDK taraf\u0131ndan al\u0131n\u0131r. Seyyar kontrol cihaz\u0131 ile yap\u0131lan ulusal marker kontrol sonucunun ge\u00e7ersiz \u00e7\u0131kmas\u0131 h\u00e2linde, al\u0131nan numune en ge\u00e7 be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde laboratuvara teslim edilir. Laboratuvar, yap\u0131lmas\u0131 istenilen analizleri numune \u00f6zellikleri de\u011fi\u015fime u\u011framadan on be\u015f g\u00fcn i\u00e7inde yapar ve sonucunu en ge\u00e7 \u00fc\u00e7 i\u015f g\u00fcn\u00fc i\u00e7inde EPDK\u2019ya ve ilgililerine bildirir.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans \u0130ptali<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans iptalleri EPDK taraf\u0131ndan yap\u0131lacak soru\u015fturma neticesine g\u00f6re karara ba\u011flan\u0131r. Yap\u0131lan ge\u00e7ici durdurma sonras\u0131nda mevzuata ayk\u0131r\u0131 durumun ortadan kalkmas\u0131 h\u00e2linde ge\u00e7ici durdurma hali sona erdirilir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans sahibi ki\u015filer hakk\u0131nda, Petrol Piyasas\u0131 Kanununa, ikincil mevzuata veya lisans h\u00fck\u00fcmlerine, EPDK kararlar\u0131na ayk\u0131r\u0131 davran\u0131lmas\u0131 h\u00e2linde, niteli\u011fi itibar\u0131yla d\u00fczeltme imk\u00e2n\u0131 olmayan fiiller ile Ka\u00e7ak\u00e7\u0131l\u0131k Kanununda belirtilen akaryak\u0131t ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na ili\u015fkin fiiller i\u00e7in ilgilisi hakk\u0131nda EPDK taraf\u0131ndan do\u011frudan idari soru\u015fturma ba\u015flat\u0131larak gerekli yapt\u0131r\u0131mlar uygulan\u0131r. Lisans sahibinin ilgili piyasa faaliyeti niteli\u011fi itibar\u0131yla d\u00fczeltme imk\u00e2n\u0131 olmayan, k\u00f6t\u00fcniyet veya tehlikeli eylem sonucunu do\u011furan fiilleri nedeniyle Kurumca ge\u00e7ici olarak durdurulabilir.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak\u00e7\u0131l\u0131k Kanununda belirtilen ka\u00e7ak\u00e7\u0131l\u0131k fiillerinin i\u015flendi\u011fi tespit edilen, rafineri hari\u00e7, her t\u00fcrl\u00fc tesiste lisansa tabi t\u00fcm faaliyetler kovu\u015fturmaya yer olmad\u0131\u011f\u0131na dair karar veya mahkeme karar\u0131 kesinle\u015finceye kadar EPDK taraf\u0131ndan ge\u00e7ici olarak durdurulur ve bu s\u00fcre i\u00e7inde s\u00f6z konusu tesis i\u00e7in ba\u015fka bir ger\u00e7ek veya t\u00fczel ki\u015fiye de lisans verilmez. Kesinle\u015fmi\u015f mahkeme karar\u0131na g\u00f6re lisans sahiplerinin lisans\u0131 iptal edilir. Lisans sahibine verilen idari para cezas\u0131 \u00f6denmeden lisansa konu tesis i\u00e7in lisans verilmez.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Lisans almaks\u0131z\u0131n lisansa tabi bir faaliyet g\u00f6sterildi\u011finin tespiti h\u00e2linde, tesisler, lisans al\u0131n\u0131ncaya veya Petrol Piyasas\u0131 Kanununa g\u00f6re lisans gerektirmeyen faaliyet g\u00f6sterecek hale getirilinceye kadar m\u00fch\u00fcrlenir ve ilgililer hakk\u0131nda soru\u015fturma ba\u015flat\u0131l\u0131r. M\u00fch\u00fcrlemeye ili\u015fkin usul ve esaslar Kurum taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle d\u00fczenlenir.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol Piyasas\u0131 Kanununa g\u00f6re yap\u0131lan talep veya i\u015flemlerde, kanuna kar\u015f\u0131 hile veya yalan beyanda bulunuldu\u011funun tespiti h\u00e2linde lisans iptal olunur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak \u00fcr\u00fcn ikmal edenlerin lisans\u0131 iptal edilir. Teknik d\u00fczenlemelere uygun olmayan \u00fcr\u00fcn ikmal edenler zarar\u0131 tazmin etmekle y\u00fck\u00fcml\u00fcd\u00fcr. Teknik d\u00fczenlemelere uygun olmayan akaryak\u0131t ikmali nedeniyle kullan\u0131c\u0131ya verilen zarar ve hasarlar\u0131n tazmini hususu, lisans sahibi ger\u00e7ek ve t\u00fczel ki\u015filerin lisanslar\u0131nda ve s\u00f6zle\u015fmelerinde yer al\u0131r.\u00a0 <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fch\u00fcrlemeye ra\u011fmen, faaliyetlerini s\u00fcrd\u00fcren ger\u00e7ek ki\u015filer ile t\u00fczel ki\u015filerin su\u00e7un i\u015fleni\u015fine i\u015ftirak eden yetkilileri hakk\u0131nda, T\u00fcrk Ceza Kanununun m\u00fch\u00fcr bozma su\u00e7u (md 203) h\u00fckm\u00fc uygulan\u0131r.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6n ara\u015ft\u0131rma, soru\u015fturma ve dava hakk\u0131<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurul, re\u2019sen veya kendisine intikal eden ihbar veya \u015fik\u00e2yetler \u00fczerine do\u011frudan soru\u015fturma a\u00e7\u0131lmas\u0131na ya da soru\u015fturma a\u00e7\u0131lmas\u0131na gerek olup olmad\u0131\u011f\u0131n\u0131n tespiti i\u00e7in \u00f6n ara\u015ft\u0131rma yap\u0131lmas\u0131na karar verir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130dari yapt\u0131r\u0131m kararlar\u0131na kar\u015f\u0131 yetkili idare mahkemesinde dava a\u00e7\u0131labilir. Kurul kararlar\u0131na kar\u015f\u0131 a\u00e7\u0131lan her t\u00fcrl\u00fc dava \u00f6ncelikli i\u015flerden say\u0131l\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sonu\u00e7<\/span><\/h3>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Petrol ve petrol \u00fcr\u00fcnleri ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131, yaln\u0131zca petrol piyasas\u0131 mevzuat\u0131n\u0131n ihlali olarak de\u011ferlendirilemeyecek kadar kapsaml\u0131 ve karma\u015f\u0131k bir hukuk alan\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcn\u00fcm\u00fczde petrol ve LPG sekt\u00f6r\u00fcne ili\u015fkin soru\u015fturmalar;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ka\u00e7ak\u00e7\u0131l\u0131k,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi su\u00e7lar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sahte fatura organizasyonlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hayali ihracat i\u015flemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerinin aklanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rg\u00fctl\u00fc su\u00e7lar,<\/span><\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ile birlikte ele al\u0131nabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna ek olarak EPDK, MASAK, Vergi Denetim Kurulu, G\u00fcmr\u00fck \u0130daresi ve kolluk birimlerinin birlikte y\u00fcr\u00fctt\u00fc\u011f\u00fc \u00e7ok y\u00f6nl\u00fc soru\u015fturmalar, enerji sekt\u00f6r\u00fcnde faaliyet g\u00f6steren \u015firketler bak\u0131m\u0131ndan ciddi hukuki riskler yaratabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle petrol ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na ili\u015fkin soru\u015fturma, kovu\u015fturma, EPDK denetimi, vergi incelemesi veya malvarl\u0131\u011f\u0131 tedbirleriyle kar\u015f\u0131la\u015fan ger\u00e7ek ve t\u00fczel ki\u015filerin, s\u00fcrecin ba\u015flang\u0131c\u0131ndan itibaren uzman hukuki destek almalar\u0131 hak kay\u0131plar\u0131n\u0131n \u00f6nlenmesi bak\u0131m\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giri\u015f Petrol ve petrol \u00fcr\u00fcnleri, stratejik \u00f6neme sahip enerji kaynaklar\u0131 aras\u0131nda yer almakta olup, ekonomik hayat\u0131n hemen her alan\u0131nda kritik rol oynamaktad\u0131r. Akaryak\u0131t \u00fcr\u00fcnleri \u00fczerindeki y\u00fcksek vergi y\u00fck\u00fc, enerji arz g\u00fcvenli\u011fi bak\u0131m\u0131ndan ta\u015f\u0131d\u0131\u011f\u0131 \u00f6nem ve kamu gelirleri \u00fczerindeki etkisi nedeniyle petrol piyasas\u0131 T\u00fcrkiye&#8217;de s\u0131k\u0131 bir d\u00fczenleme ve denetim sistemine tabidir. Bu kapsamda petrol ve petrol [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":31697,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[740,741,739,744,751],"tags":[25583,31163,25580,31097,31087,31170,31086,31151,31139,31161,31179,31118,31129,31114,31143,31149,31147,19007,31175,31177,31176,31127,31113,31131,31141,31133,31132,31130,31134,31142,31158,31159,31121,31123,31122,25569,31138,25571,31088,31089,31152,31090,31145,1355,31107,31120,31164,31165,31105,31102,31104,31172,31106,31103,31109,31108,31112,31111,31110,31136,31137,22175,13600,19700,31116,31153,31119,31082,31096,31174,31084,31171,31095,31099,31173,31155,31156,31098,31094,31083,31100,31126,31101,31150,31091,31092,31162,31160,31093,31169,31166,31167,31168,31157,31178,31124,31117,31128,31140,31085,8273,3645,31115,31148,31146,31144,31154,13598,17719,25575,31135,3614,31125,1175],"class_list":["post-22136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ceza-hukuku","category-delil-hukuku-3","category-gorusler-dusunceler","category-sirketler-hukuku","category-vergi-hukuku","tag-5015-sayili-petrol-piyasasi-kanunu","tag-akaryakit-depolama-ihlalleri","tag-akaryakit-kacakciligi","tag-akaryakit-kacakciligi-avukati","tag-akaryakit-kacakciligi-cezasi","tag-akaryakit-kacakciligi-davalari","tag-akaryakit-kacakciligi-sucu","tag-akaryakit-kacakciliginda-musadere","tag-akaryakit-numune-analizi","tag-akaryakit-piyasasi-denetimi","tag-akaryakit-sektoru-hukuki-danismanlik","tag-akaryakit-sektorunde-vergi-kacakciligi","tag-akaryakit-sirketleri-masak-incelemesi","tag-akaryakit-sirketlerine-kayyum","tag-biyodizel-sorusturmasi","tag-cmk-128-el-koyma","tag-cmk-133-kayyum","tag-enerji-hukuku","tag-enerji-sektoru-ceza-sorusturmalari","tag-enerji-sektoru-compliance","tag-enerji-sektoru-uyum-programlari","tag-enerji-sektorunde-masak-incelemesi","tag-enerji-sirketlerine-kayyum","tag-epdk-denetimi","tag-epdk-laboratuvar-analizi","tag-epdk-lisans-iptali","tag-epdk-para-cezasi","tag-epdk-sorusturmasi","tag-epdk-yaptirimlari","tag-gtip-siniflandirmasi","tag-gumruk-kacakciligi-sucu","tag-gumruk-vergi-suclari","tag-hayali-ihracat","tag-hayali-ihracat-cezasi","tag-hayali-ihracat-sucu","tag-kacak-akaryakit","tag-kacak-akaryakit-marker","tag-kacak-akaryakit-operasyonu","tag-kacak-akaryakit-satisi","tag-kacak-akaryakit-ticareti","tag-kacak-akaryakitta-arac-musaderesi","tag-kacak-petrol","tag-kacak-petrol-urunleri","tag-kara-para-aklama-sucu","tag-kayit-disi-lpg","tag-kdv-kacakciligi","tag-lisanssiz-akaryakit-faaliyeti","tag-lisanssiz-lpg-faaliyeti","tag-lpg-ithalati-sorusturmasi","tag-lpg-kacakciligi","tag-lpg-kacakciligi-cezasi","tag-lpg-kacakciligi-davalari","tag-lpg-kacakciligi-operasyonu","tag-lpg-kacakciligi-sucu","tag-lpg-sektorunde-hayali-ihracat","tag-lpg-sektorunde-sahte-fatura","tag-lpg-sirketlerine-el-koyma","tag-lpg-sirketlerine-kayyum","tag-lpg-vergi-kacakciligi","tag-marker-seviyesi-gecersiz","tag-marker-seviyesi-gecersiz-motorin","tag-masak-incelemesi","tag-masak-raporu","tag-masak-sorusturmasi","tag-muhteviyati-itibariyla-yaniltici-belge","tag-nakil-aracinin-musaderesi","tag-otv-kacakciligi","tag-petrol-kacakciligi","tag-petrol-kacakciligi-avukati","tag-petrol-kacakciligi-avukatlik-hizmetleri","tag-petrol-kacakciligi-cezasi","tag-petrol-kacakciligi-davalari","tag-petrol-kacakciligi-davasi","tag-petrol-kacakciligi-gozalti","tag-petrol-kacakciligi-hukuki-destek","tag-petrol-kacakciligi-nedeniyle-el-koyma","tag-petrol-kacakciligi-nedeniyle-kayyum-atanmasi","tag-petrol-kacakciligi-savunmasi","tag-petrol-kacakciligi-sorusturmasi","tag-petrol-kacakciligi-sucu","tag-petrol-kacakciligi-tutuklama","tag-petrol-kacakciligi-ve-kara-para-aklama","tag-petrol-kacakciligi-yargitay-kararlari","tag-petrol-kacakciliginda-musadere","tag-petrol-piyasasi-kanunu","tag-petrol-piyasasi-kanununa-muhalefet","tag-petrol-piyasasi-lisans-ihlalleri","tag-petrol-piyasasi-mevzuati","tag-petrol-piyasasi-suclari","tag-petrol-piyasasinda-gecici-durdurma","tag-petrol-piyasasinda-idari-para-cezasi","tag-petrol-piyasasinda-lisans-iptali","tag-petrol-piyasasinda-muhurleme","tag-petrol-piyasasinda-ulusal-marker-operasyonlari","tag-petrol-sektoru-hukuki-danismanlik","tag-petrol-sektorunde-vergi-incelemesi","tag-petrol-sektorunde-vergi-kacakciligi","tag-petrol-sirketleri-masak-sorusturmasi","tag-petrol-urunleri-analizi","tag-petrol-ve-petrol-urunleri-kacakciligi","tag-sahte-fatura","tag-sahte-fatura-duzenleme-sucu","tag-sahte-fatura-kullanma-sucu","tag-sirket-malvarligina-el-koyma","tag-sirketlere-kayyum-atanmasi","tag-solvent-sorusturmasi","tag-suc-gelirlerine-el-koyma","tag-suctan-kaynaklanan-malvarligi-degerlerini-aklama","tag-tck-282","tag-ulusal-marker","tag-ulusal-marker-cezasi","tag-ulusal-marker-operasyonu","tag-vergi-denetim-kurulu-sorusturmasi","tag-vergi-kacakciligi"],"yoast_head":"<!-- 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muhalefet\",\"petrol piyasas\u0131 lisans ihlalleri\",\"petrol piyasas\u0131 mevzuat\u0131\",\"petrol piyasas\u0131 su\u00e7lar\u0131\",\"petrol piyasas\u0131nda ge\u00e7ici durdurma\",\"petrol piyasas\u0131nda idari para cezas\u0131\",\"petrol piyasas\u0131nda lisans iptali\",\"petrol piyasas\u0131nda m\u00fch\u00fcrleme\",\"petrol piyasas\u0131nda ulusal marker operasyonlar\u0131\",\"petrol sekt\u00f6r\u00fc hukuki dan\u0131\u015fmanl\u0131k\",\"petrol sekt\u00f6r\u00fcnde vergi incelemesi\",\"petrol sekt\u00f6r\u00fcnde vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131\",\"petrol \u015firketleri MASAK soru\u015fturmas\u0131\",\"petrol \u00fcr\u00fcnleri analizi\",\"petrol ve petrol \u00fcr\u00fcnleri ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131\",\"sahte fatura\",\"Sahte Fatura D\u00fczenleme Su\u00e7u\",\"sahte fatura kullanma su\u00e7u\",\"\u015firket malvarl\u0131\u011f\u0131na el koyma\",\"\u015firketlere kayyum atanmas\u0131\",\"solvent soru\u015fturmas\u0131\",\"su\u00e7 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