{"id":4886,"date":"2018-10-14T22:18:26","date_gmt":"2018-10-14T19:18:26","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/ihracat-mal-bedellerinin-yurda-getirilmesi-ve-turk-lirasina-cevrilmesi-hakkinda-bakanlik-tebliginin-yetki-yonunden-degerlendirilmesi\/"},"modified":"2023-09-06T23:30:07","modified_gmt":"2023-09-06T20:30:07","slug":"ihracat-mal-bedellerinin-yurda-getirilmesi-ve-turk-lirasina-cevrilmesi-hakkinda-bakanlik-tebliginin-yetki-yonunden-degerlendirilmesi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4886","title":{"rendered":"\u0130hracat Mal Bedellerinin Yurda Getirilmesi ve T\u00fcrk Liras\u0131na \u00c7evrilmesi Hakk\u0131nda Bakanl\u0131k Tebli\u011finin Yetki Y\u00f6n\u00fcnden De\u011ferlendirilmesi"},"content":{"rendered":"\t\t
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Do\u00e7. Dr. Memduh Aslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1993<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u0130zmir Maliye Okulu – 1987<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u0130hracat Mal Bedellerinin Yurda Getirilmesi ve T\u00fcrk Liras\u0131na \u00c7evrilmesi Hakk\u0131nda Bakanl\u0131k Tebli\u011finin Yetki Y\u00f6n\u00fcnden De\u011ferlendirilmesi<\/h4><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Konu \u201ckambiyo\u201d oldu\u011funda T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun ve bu Kanun\u2019un 1.\u00a0maddesinin (tabii o zaman y\u00fcr\u00fcrl\u00fckte olan haline g\u00f6re) T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Kararname temel norm olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.\u00a0Asl\u0131nda bu Karar\u2019\u0131n tam ad\u0131 7\/8\/1989 tarih ve 89\/14391 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131d\u0131r (BKK).\u00a0<\/p>

Cumhurba\u015fkanl\u0131\u011f\u0131 H\u00fck\u00fcmet Sistemi sonras\u0131nda 1567 s. K.\u2019nun 1.\u00a0maddesindeki \u201cBakanlar Kurulu\u201d ibaresi \u201cCumhurba\u015fkan\u0131\u201d olarak de\u011fi\u015ftirilmi\u015f ve madde a\u015fa\u011f\u0131daki halini alm\u0131\u015ft\u0131r:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u201cKambiyo, nukut, esham ve tahvilat al\u0131m ve sat\u0131m\u0131n\u0131n ve bunlar ile k\u0131ymetli madenler ve k\u0131ymetli ta\u015flarla bunlardan mamul veya bunlar\u0131 muhtevi her nevi e\u015fya ve k\u0131ymetlerin ve ticari senetlerle tediyeyi temine yar\u0131yan her t\u00fcrl\u00fc vas\u0131ta ve vesikalar\u0131n\u00a0memleketten ihrac\u0131 veya memlekete ithalinin tanzim ve tahdidine ve T\u00fcrk paras\u0131n\u0131n k\u0131ymetinin korunmas\u0131 z\u0131mn\u0131nda kararlar ittihaz\u0131na\u00a0Cumhurba\u015fkan\u0131 salahiyetlidir.<\/em>\u201d<\/p><\/blockquote>

\u2013 Buradan bir ge\u00e7mi\u015fe d\u00f6n\u00fc\u015f yapal\u0131m.<\/p>

32 say\u0131l\u0131 Karar\u2019da \u00f6nceki d\u00f6nemlerde, ihracat mal bedeli d\u00f6vizlerin yurda getirilmesi konusunda s\u00fcre belirlemesi varken, Bakanl\u0131\u011f\u0131n da\u00a0a\u015fa\u011f\u0131da yer verilecek s\u0131n\u0131rlar d\u00e2hilinde s\u00fcre \u00fczerinde k\u0131smi bir d\u00fczenleme yetkisi vard\u0131.\u00a0Bu Karar\u0131n bir Bakanlar Kurulu Karar\u0131 oldu\u011funu hat\u0131rlatmak isteriz.<\/p>

Sonraki d\u00f6nemlerde, bu Karar farkl\u0131 Bakanlar Kurulu Kararlar\u0131 ile de\u011fi\u015fikliklere u\u011fram\u0131\u015ft\u0131r.\u00a0Konumuz ile ilgili de\u011fi\u015fiklik 8\/2\/2008 tarih ve 2008\/13186 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile 32 say\u0131l\u0131 Karar\u0131n 8.\u00a0maddesinde yap\u0131lm\u0131\u015f ve madde a\u015fa\u011f\u0131daki halini alm\u0131\u015ft\u0131r:<\/p>

\u201c(1)\u0130hracat bedellerinin tasarrufu serbesttir.\u00a0Bakanl\u0131k ihtiya\u00e7 duyulmas\u0131 halinde ihracat bedellerinin yurda getirilmesine ili\u015fkin d\u00fczenleme yapmaya yetkilidir.\u201d<\/p><\/blockquote>

2008 y\u0131l\u0131ndan beri ihracat mal bedellerinin yurda getirilmesi ve devam\u0131 konular\u0131nda bir tasarruf serbestisi vard\u0131r.\u00a0Bu yeni halde ise\u00a0\u201cBakanl\u0131k ihtiya\u00e7 duyulmas\u0131 halinde ihracat bedellerinin yurda getirilmesine ili\u015fkin d\u00fczenleme yapmaya yetkilidir.\u201d\u00a0\u015feklinde Bakanl\u0131\u011fa\u00a0yetki veren bir h\u00fck\u00fcm olmas\u0131na kar\u015f\u0131n, bu yetkinin s\u0131n\u0131rlar\u0131 konusunda a\u00e7\u0131k \u015fekilde belirleme yoktur.\u00a0Yetki s\u0131n\u0131rlar\u0131n\u0131 tespit bak\u0131m\u0131ndan d\u00fczenlemenin di\u011fer maddelerine bakmak gerekmektedir.<\/p>

32 say\u0131l\u0131 Karar\u2019da Bakanl\u0131k yetkisinin \u00e7er\u00e7evesinin belirlendi\u011fi\u00a0Yetki ba\u015fl\u0131kl\u0131 20.\u00a0madde \u015fu \u015fekildedir:<\/p>

(1) Bakanl\u0131k bu Karar\u0131n tatbikat\u0131n\u0131 temin etmek ve T\u00fcrk paras\u0131n\u0131n k\u0131ymetini korumak maksad\u0131yla l\u00fczumlu g\u00f6rece\u011fi her t\u00fcrl\u00fc tedbiri almaya, Kararda \u00f6ng\u00f6r\u00fclen haller d\u0131\u015f\u0131nda kalan \u00f6zel durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya, hakl\u0131 ve m\u00fccbir sebeplerin\u00a0varl\u0131\u011f\u0131 halinde\u00a0d\u00f6viz getirme s\u00fcrelerini uzatmaya ve\u00a0d\u00f6viz getirme zorunlulu\u011funu k\u0131smen veya tamamen kald\u0131rmaya, bu Kararda \u00f6ng\u00f6r\u00fclen miktarlar\u0131 de\u011fi\u015ftirmeye ve miktar belirlemeye\u00a0yetkilidir.<\/p>

Yetki maddesi ile Bakanl\u0131k yetkisinin bir belirlemesi yap\u0131lm\u0131\u015ft\u0131r.\u00a0Zaten idareye s\u0131n\u0131rl\u0131, tamamlay\u0131c\u0131 ve ba\u011f\u0131ml\u0131 bir yetki verilmesi ve bir \u00e7er\u00e7eve \u00e7izilmesi g\u00fcn\u00fcm\u00fcz hukukunda kabul g\u00f6ren bir \u015fart olarak ortaya \u00e7\u0131kmaktad\u0131r.<\/p>

Yeri gelmi\u015fken ayr\u0131nt\u0131ya girmemekle birlikte genel olarak y\u00fcr\u00fctmenin d\u00fczenleme yetkisi, s\u0131n\u0131rl\u0131, tamamlay\u0131c\u0131 ve ba\u011f\u0131ml\u0131 bir yetkidir.\u00a0Bu nedenle, Anayasa\u2019da \u00f6ng\u00f6r\u00fclen ayr\u0131k durumlar d\u0131\u015f\u0131nda, yasalarla d\u00fczenlenmemi\u015f bir alanda, yasa ile y\u00fcr\u00fctmeye genel nitelikte kural koyma yetkisi verilemeyece\u011fini ve\u00a0idarenin takdir yetkisini s\u0131n\u0131rlayan\u00a0hukuk kurallar\u0131n\u0131n \u00e7o\u011funun sonu\u00e7ta\u00a0idare i\u00e7in bir ba\u011fl\u0131 yetki olu\u015fturdu\u011funu (en az\u0131ndan s\u0131n\u0131rlanan hususta idare ba\u011fl\u0131 yetki i\u00e7erisine al\u0131nmaktad\u0131r.) belirtmek isteriz.<\/p>

Bakanl\u0131\u011f\u0131n s\u00fcreler \u00fczerinde yetkisini inceledi\u011fimizde,\u00a0s\u00fcreleri uzatabildi\u011fini\u00a0g\u00f6rmekteyiz.\u00a0S\u00fcre uzat\u0131m\u0131, i\u00e7in \u201c\u00f6nceden usul\u00fcnce belirlenmi\u015f\u201d bir s\u00fcre olmas\u0131 gerekti\u011fi a\u00e7\u0131kt\u0131r.\u00a0Di\u011fer taraftan belirlenen bir\u00a0s\u00fcreyi k\u0131saltma yetkisi ise yoktur.\u00a0Yetki maddesi Bakanl\u0131\u011fa verilen, d\u00f6viz getirme zorunlulu\u011funu k\u0131smen veya tamamen\u00a0kald\u0131rma yetkisinin kullan\u0131labilmesi i\u00e7in, \u201c\u00f6nceden usul\u00fcnce belirlenmi\u015f\u201d bir zorunluluk olmas\u0131 gerekti\u011fi de a\u00e7\u0131kt\u0131r.\u00a0\u00d6te yandan,\u00a0Bakanl\u0131\u011fa yeni bir zorunluluk getirme yetkisi ise verilmemi\u015ftir.<\/p>

\u0130\u015fte tam da bu noktada \u201c\u00f6nceden usul\u00fcnce belirlenmi\u015f\u201d diye vurgulad\u0131\u011f\u0131m\u0131z d\u00fczenlemeyi \u201ckim \u2013 nas\u0131l yapacak?\u201d sorusunun cevab\u0131n\u0131 aramakta oldu\u011fumuzu belli etmi\u015f oluyoruz.<\/p>

-Tekrar g\u00fcn\u00fcm\u00fcze d\u00f6nelim.<\/p>

4\/9\/2018 tarih ve 30525 say\u0131l\u0131 Resmi Gazete\u2019de Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin (\u0130hracat Bedelleri Hakk\u0131nda) 2018-32\/48 say\u0131l\u0131Tebli\u011f\u2019i yay\u0131mlanm\u0131\u015ft\u0131r.\u00a0Bu Tebli\u011fin 2.\u00a0maddesinde i\u00e7erisinde yer alan d\u00fczenlemelere dayanak olarak 32 say\u0131l\u0131 Karar\u2019\u0131n 8.\u00a0maddesi g\u00f6sterilmektedir.\u00a0Bu maddeye yukar\u0131da yer verilmi\u015ftir.\u00a0Tebli\u011f\u2019de ihracat mal bedellerinin yurda getirilmesi ve T\u00fcrk Liras\u0131\u2019na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi konusu ele al\u0131nmaktad\u0131r.<\/p>

Yetki sorunu, tam da bu noktada ortaya \u00e7\u0131kmaya ba\u015flamaktad\u0131r.<\/strong><\/p>

Zira hat\u0131rlanacak olursa, yukar\u0131da yer verilen 1567 say\u0131l\u0131 Kanun\u2019un 1.\u00a0maddesi ile ba\u015flang\u0131\u00e7ta\u00a0Bakanlar Kurulu\u00a0yetkili iken art\u0131k\u00a0Cumhurba\u015fkan\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Y\u0131llarca Bakanlar Kurulu Karar\u0131\u00a0ile y\u00fcr\u00fct\u00fclen i\u015fleyi\u015f art\u0131k\u00a0Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile y\u00fcr\u00fct\u00fclmek durumundad\u0131r.\u00a0Nitekim dikkat edilirse 13\/9\/2018 tarihinde Resmi Gazete\u2019de yay\u0131mlanan 12\/9\/2018 tarihli ve 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 (yurt i\u00e7i d\u00f6vizli bir k\u0131s\u0131m s\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi hakk\u0131nda) tam da bu duruma g\u00fczel ve do\u011fru bir \u00f6rnek olarak ortaya\u00a0\u00e7\u0131km\u0131\u015ft\u0131r.<\/p>

\u015eimdi burada bir ara verip tekrar 2018-32\/48 say\u0131l\u0131 yeni Tebli\u011f\u2019e d\u00f6necek olursak, Tebli\u011f\u2019de s\u00fcreler, oranlar vs. bir \u00e7ok ayr\u0131nt\u0131 olmas\u0131na kar\u015f\u0131n, bunlara uymaman\u0131n yapt\u0131r\u0131m\u0131 yoktur.\u00a0(Zaten tebli\u011f ile yapt\u0131r\u0131m getirilemez ancak en az\u0131ndan yapt\u0131r\u0131m olan mevzuat\u0131 i\u015faret edilmesi eklenirdi.)<\/p>

O halde, tebli\u011fe uygun davranmayanlara uygulanabilecek yapt\u0131r\u0131mlar\u0131 aramam\u0131z gerekir.<\/p>

Yapt\u0131r\u0131m, Anayasam\u0131z\u0131n 38.\u00a0maddesi ile ancak kanunla d\u00fczenlenebilece\u011finden, arama elbette do\u011frudan Kanun \u00fczerinde yap\u0131lmal\u0131d\u0131r.\u00a01567 say\u0131l\u0131 Kanun\u2019un 3.\u00a0maddesinde de bu yapt\u0131r\u0131mlara yer verilmi\u015ftir.\u00a0Maddenin konumuzla ilgili ilk h\u00fckm\u00fc \u015fu \u015fekildedir:<\/p>

“Cumhurba\u015fkan\u0131n\u0131n bu Kanun h\u00fck\u00fcmlerine g\u00f6re yapm\u0131\u015f bulundu\u011fu genel ve d\u00fczenleyici i\u015flemlerdeki y\u00fck\u00fcml\u00fcl\u00fcklere ayk\u0131r\u0131 hareket eden ki\u015fi, \u00fc\u00e7 bin T\u00fcrk Liras\u0131ndan yirmibe\u015f bin T\u00fcrk Liras\u0131na kadar\u00a0idari para cezas\u0131\u00a0ile cezaland\u0131r\u0131l\u0131r.”<\/p><\/blockquote>

Burada \u201cCumhurba\u015fkan\u0131n\u0131n bu Kanun h\u00fck\u00fcmlerine g\u00f6re yapm\u0131\u015f bulundu\u011fu genel ve d\u00fczenleyici i\u015flemlerden\u201d s\u00f6z edilmektedir.\u00a0Yani eski\u00a0Bakanlar Kurulu Kararlar\u0131, yeni\u00a0Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 \u00fczerinden h\u00fck\u00fcm getirilmektedir.<\/p>

Ele al\u0131nan \u201cihracat mal bedellerinin yurda getirilmesi \/ T\u00fcrk Liras\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi\u201d konusu ise\u00a0Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131\u00a0ile de\u011fi\u015fik Bakanl\u0131k Tebli\u011fi\u00a0ile yap\u0131lm\u0131\u015ft\u0131r.<\/p>

Kanunun 3.\u00a0maddesinde a\u015fa\u011f\u0131daki h\u00fck\u00fcm de yer almaktad\u0131r:<\/p>

\u201cHer t\u00fcrl\u00fc mal, k\u0131ymet, hizmet ve sermaye ithal ve ihra\u00e7 edenler veya bu i\u015flere arac\u0131l\u0131k edenlerden bu i\u015flemlerinden do\u011fan alacaklar\u0131n\u0131 1 inci maddeye g\u00f6re al\u0131nan kararlardaki h\u00fck\u00fcmlere g\u00f6re ve\u00a0bu kararlarda tayin edilen s\u00fcreler\u00a0i\u00e7inde yurda getirmeyenler, yurda getirmekle y\u00fck\u00fcml\u00fc olduklar\u0131\u00a0k\u0131ymetlerin rayi\u00e7 bedelinin y\u00fczde be\u015fi kadar\u00a0idar\u00ee para cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar.\u00a0\u0130dar\u00ee para cezas\u0131na ili\u015fkin karar kesinle\u015finceye kadar alacaklar\u0131n\u0131 yurda getirenlere, birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re idar\u00ee para cezas\u0131 verilir.Ancak, verilecek idar\u00ee para cezas\u0131 yurda getirilmesi gereken paran\u0131n y\u00fczde iki bu\u00e7u\u011fundan fazla olamaz.\u201d<\/p><\/blockquote>

Bu d\u00fczenleme ile ele al\u0131nan konuyu ilgisini de\u011ferlendirecek olursak:<\/p>

Daha \u00f6nce Bakanlar Kurulu Kararlar\u0131\u00a0ile yap\u0131lan d\u00fczenlemeler art\u0131k\u00a0Cumhurba\u015fkanl\u0131\u011f\u0131 Kararlar\u0131\u00a0ile yap\u0131labilecektir.\u00a0Ancak d\u00fczenleme Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131 ile yap\u0131lmam\u0131\u015ft\u0131r.<\/p>

D\u00fczenleme\u00a0Bakanl\u0131k Tebli\u011fi\u00a0ile yap\u0131lm\u0131\u015ft\u0131r.\u00a0Bakanl\u0131\u011f\u0131n ise\u00a0s\u00fcre \/ oran \/ tutar belirleme\u00a0ya da\u00a0art\u0131rma\u00a0yetkisi yoktur.\u00a0Bakanl\u0131k\u00a0ancak\u00a0Cumhurba\u015fkan\u0131 Karar\u0131\u00a0ile belirlenmi\u015f olan yetkiler \u00e7er\u00e7evesinde ve yukar\u0131da de\u011finildi\u011fi \u00fczere yine ancak\u00a0birey lehine d\u00fczenleme yapabilecektir.\u00a0Ancak tebli\u011fde yap\u0131lan d\u00fczenleme bu duruma uygun de\u011fildir.<\/div>

Bu noktada okuma ve aramalar\u0131m\u0131z\u0131 bir kenara b\u0131rak\u0131rsak, Cumhurba\u015fkan\u0131 Karar\u0131 ile kullan\u0131labilecek veya Cumhurba\u015fkan\u0131 Karar\u0131 ile verilecek yetkiye dayal\u0131 olarak yap\u0131labilecek d\u00fczenleme Bakanl\u0131k Tebli\u011fi ile yap\u0131lamaz.\u00a0Anayasa ve kanunlarla belli bir konuda karar almaya yetkili k\u0131l\u0131nan makam veya merciler d\u0131\u015f\u0131ndaki kimselerce bu yetkinin kullan\u0131lmas\u0131n\u0131n \u201cyetki gasp\u0131\u201dte\u015fkil etti\u011fi ve bu \u015fekilde al\u0131nan karar ve i\u015flemlerin yoklukla malul oldu\u011fu, ba\u015fka\u00a0bir ifadeyle hukuk aleminde hi\u00e7 do\u011fmad\u0131\u011f\u0131, bu sebeple de yarg\u0131 yerince iptal edilmemi\u015f olsa bile h\u00fck\u00fcm ve sonu\u00e7 do\u011furmayaca\u011f\u0131 gerek\u00e7esiyle dava konusu i\u015flemlerin yok h\u00fckm\u00fcnde oldu\u011fu kabul edilmektedir.<\/p>

\u0130dari i\u015flemlerin iptale konu olabilmesi i\u00e7in tek ba\u015f\u0131na hukuka ayk\u0131r\u0131 olmas\u0131 yeterli de\u011fildir.\u00a0Ayr\u0131ca hukuka ayk\u0131r\u0131l\u0131\u011f\u0131n bir menfaati ihlal etmesi ve iptal davas\u0131n\u0131n da menfaati ihlal edilen taraf\u0131ndan a\u00e7\u0131lmas\u0131 gerekmektedir.\u00a0\u0130dari Yarg\u0131lama Usul Kanunun 2.\u00a0maddesi gere\u011fince hukuka ayk\u0131r\u0131l\u0131k yetki, \u015fekil, sebep, konu ve maksat y\u00f6nlerinden biri ile ger\u00e7ekle\u015fmelidir.\u00a0\u0130YUK 7.\u00a0maddesi gere\u011fince D\u00fczenleyici i\u015flem mahiyetindeki tebli\u011f iptal edilmemi\u015f olsa bile bu tebli\u011fe dayal\u0131 i\u015flemin iptali de m\u00fcmk\u00fcnd\u00fcr.\u00a0D\u00fczenleyici i\u015flem mahiyetindeki Tebli\u011f yetki y\u00f6n\u00fcnden hukuka ayk\u0131r\u0131d\u0131r.\u00a0Bakanl\u0131k Tebli\u011fi Dan\u0131\u015ftay taraf\u0131ndan iptal edilebilece\u011fi gibi, bu tebli\u011fe ayk\u0131r\u0131l\u0131k nedeniyle al\u0131nacak idari yapt\u0131r\u0131m kararlar\u0131 da tebli\u011f iptal edilmese bile Sulh Ceza Mahkemelerince iptal edilebilecektir.<\/p>

25.09.2018<\/p>

Kaynak:\u00a0www.memduhaslan.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Previous Next \u0130hracat Mal Bedellerinin Yurda Getirilmesi ve T\u00fcrk Liras\u0131na \u00c7evrilmesi Hakk\u0131nda Bakanl\u0131k Tebli\u011finin Yetki Y\u00f6n\u00fcnden De\u011ferlendirilmesi Konu \u201ckambiyo\u201d oldu\u011funda T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun ve bu Kanun\u2019un 1.\u00a0maddesinin (tabii o zaman y\u00fcr\u00fcrl\u00fckte olan haline g\u00f6re) T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Kararname temel norm olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.\u00a0Asl\u0131nda bu Karar\u2019\u0131n tam ad\u0131 7\/8\/1989 […]<\/p>\n","protected":false},"author":1,"featured_media":4883,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[73],"tags":[],"class_list":["post-4886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-cms"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4886"}],"version-history":[{"count":91,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4886\/revisions"}],"predecessor-version":[{"id":5804,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4886\/revisions\/5804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4883"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}