![\"\"](\"https:\/\/brtk.net\/wp-content\/uploads\/2026\/06\/22\/1782127673038ombudsman-ilkan-varol.jpg?ver=0aac20c5f3f0ba4ffa720b32461d2208\")
<\/div>\nY\u00fcksek Y\u00f6netim Denet\u00e7isi (Ombudsman) \u0130lkan Varol, Resm\u00ee Gazete\u2019de yay\u0131mland\u0131ktan sonra 90 g\u00fcn i\u00e7erisinde Cumhuriyet Meclisi Genel Kurulu taraf\u0131ndan g\u00f6r\u00fc\u015f\u00fcl\u00fcp karara ba\u011flanmayan yasa g\u00fcc\u00fcnde kararnamelerin y\u00fcr\u00fcrl\u00fckten kalkt\u0131\u011f\u0131na dikkat \u00e7ekti.<\/p>\n
Varol, bu \u00e7er\u00e7evede daireden soru\u015fturmas\u0131 talep edilen \u201cEmeklilik Geliri Elde Edenlerin Gelirinin Ayl\u0131k Toplam\u0131n\u0131n Ayl\u0131k Asgari \u00dccret ve \u00dczerinde Olmas\u0131 ve Ba\u015fka Herhangi bir Gelir Elde Etmeleri Halinde Ki\u015fisel \u0130ndirim ve \u00c7ocuk \u0130ndiriminden Yararlanamayaca\u011f\u0131n\u0131 D\u00fczenleyen Yasa G\u00fcc\u00fcnde Kararnamenin\u201d y\u00fcr\u00fcrl\u00fckte olmad\u0131\u011f\u0131n\u0131 s\u00f6ylemenin m\u00fcmk\u00fcn oldu\u011funu kaydetti.<\/p>\n
Y\u00fcksek Y\u00f6netim Denet\u00e7isi \u0130lkan Varol, Mehmet Diker ve Mustafa Kasabal\u0131 isimli ki\u015filerin, \u201cBakanlar Kurulu taraf\u0131ndan onaylanm\u0131\u015f bir Yasa G\u00fcc\u00fcnde Kararnameye dayanarak yap\u0131lan kesintinin halen devam etmesinin yasal dayanaktan yoksun oldu\u011funu\u201d iddia ederek, daireye ba\u015fvuruda bulundu\u011funu ve konunun soru\u015fturulmas\u0131n\u0131 talep etti\u011fini belirtti.<\/p>\n
Yap\u0131lan ba\u015fvuru \u00fczerine konunun, \u201c38\/1996 say\u0131l\u0131 Y\u00fcksek Y\u00f6netim Denet\u00e7isi (Ombudsman) Yasas\u0131\u201d kurallar\u0131 \u00e7er\u00e7evesinde incelendi\u011fini ve rapor haz\u0131rland\u0131\u011f\u0131n\u0131 belirten Varol, ba\u015fvuru \u00fczerine Maliye Bakanl\u0131\u011f\u0131 ile gerekli yaz\u0131\u015fmalar\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131 kaydetti. Yaz\u0131\u015fma s\u00fcrecini anlatan Varol, \u015funlar\u0131 belirtti:<\/p>\n
\u201c38\/1996 say\u0131l\u0131 Y\u00fcksek Y\u00f6netim Denet\u00e7isi (Ombudsman) Yasas\u0131\u2019n\u0131n 21\u2019inci maddesi taht\u0131nda, Kamu G\u00f6revlilerinin, Kamu Personelinin veya Ki\u015fi ve\/veya Ki\u015filerin y\u00fck\u00fcml\u00fcl\u00fcklerinin ne oldu\u011funun hat\u0131rlat\u0131lmas\u0131nda yarar g\u00f6r\u00fcyorum.<\/p>\n
Ombudsman, yasa uyar\u0131nca yapt\u0131\u011f\u0131 soru\u015fturmalarda bilgi verebilece\u011fine, evrak ibraz edebilece\u011fine inand\u0131\u011f\u0131 herhangi bir Kamu G\u00f6revlisini Kamu Personelini veya di\u011fer ki\u015fi ve\/veya ki\u015fileri, Anayasada ve ba\u015fka Yasalarda aksine kural olmad\u0131\u011f\u0131 durumlarda b\u00f6yle bir bilgiyi vermeye veya evra\u011f\u0131 ibraz etmeye \u00e7a\u011f\u0131rma yetkisine sahiptir.<\/p>\n
Bu \u00e7er\u00e7evede yasal bir mazeret bulunmaks\u0131z\u0131n istenen belgeyi vermekte kusur edilmesi halinde bir su\u00e7 i\u015flenmi\u015f olabilece\u011fi ve neticesinde yasal m\u00fceyyidelerle kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nabilece\u011fi unutulmamal\u0131d\u0131r.\u201d<\/p>\n
Varol, Bakanlar Kurulu\u2019nun, 25 Mart 2020 tarihli E.T(K-I) 487-2020 say\u0131l\u0131 karar\u0131yla \u201cEmeklilik Geliri Elde Edenlerin Gelirinin Ayl\u0131k Toplam\u0131n\u0131n Ayl\u0131k Asgari \u00dccret ve \u00dczerinde Olmas\u0131 ve Ba\u015fka Herhangi bir Gelir Elde Etmeleri Halinde Ki\u015fisel \u0130ndirim ve \u00c7ocuk \u0130ndiriminden Yararlanamayaca\u011f\u0131n\u0131 D\u00fczenleyen Yasa G\u00fcc\u00fcnde Kararnameyi\u201d onaylad\u0131\u011f\u0131n\u0131 ve karar\u0131n Resm\u00ee Gazetede yay\u0131mlanarak, Cumhuriyet Meclisine sunulmas\u0131na karar verdi\u011fini kaydetti.<\/p>\n
Yap\u0131lan ba\u015fvurunun ard\u0131ndan ba\u015flat\u0131lan soru\u015fturma kapsam\u0131nda Maliye Bakanl\u0131\u011f\u0131\u2019na g\u00f6nderilen sorularda, \u015fik\u00e2yete konu Yasa G\u00fcc\u00fcnde Kararname uyar\u0131nca yap\u0131lan kesintilerin devam etti\u011finin g\u00f6r\u00fcld\u00fc\u011f\u00fcn\u00fc belirten Varol, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n, Cumhuriyet Meclisinde bu Kararnamenin yasala\u015fmas\u0131 y\u00f6n\u00fcnde bir \u00e7al\u0131\u015fma yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 veya buna ili\u015fkin herhangi bir karar \u00fcretilip \u00fcretilmedi\u011fine ili\u015fkin sorularla ilgili bir de\u011ferlendirmede bulunmad\u0131\u011f\u0131n\u0131 dile getirdi.<\/p>\n
Anayasa ve kararnamelerle ilgili maddeler \u00fczerinden bilgiler veren Varol, bu Yasa G\u00fcc\u00fcnde Kararnamenin, 25 Mart 2020 tarihinden sonra yaln\u0131zca ilgili Komiteye iletildi\u011fi, ge\u00e7en s\u00fcrede Meclis Genel Kuruluna aktar\u0131lmad\u0131\u011f\u0131, g\u00f6r\u00fc\u015f\u00fclerek karara ba\u011flanmas\u0131na ili\u015fkin bir \u00e7al\u0131\u015fma yap\u0131lmad\u0131\u011f\u0131 veya b\u00f6yle bir \u00e7al\u0131\u015fman\u0131n sonland\u0131r\u0131lmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131ld\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n
Varol, \u015f\u00f6yle devam etti:<\/p>\n
\u201cAnayasa 112\u2019nci maddesinin 3\u2019\u00fcnc\u00fc f\u0131kras\u0131 ile bu konuda \u2018Meclis bu konudaki kararlar\u0131n\u0131 doksan g\u00fcn i\u00e7inde verir.\u2019 y\u00f6n\u00fcnde s\u0131n\u0131rlay\u0131c\u0131 bir kural koymu\u015ftur. Meclis \u0130\u00e7t\u00fcz\u00fc\u011f\u00fcnde de a\u00e7\u0131k\u00e7a belirtildi\u011fi gibi Komitelerdeki \u00e7al\u0131\u015fman\u0131n seksen g\u00fcn i\u00e7erisinde sonu\u00e7lanmamas\u0131 durumunda Meclis Ba\u015fkanl\u0131\u011f\u0131 yasa g\u00fcc\u00fcnde kararnameyi do\u011frudan Genel Kurulun g\u00fcndemine ta\u015f\u0131mal\u0131, on g\u00fcn i\u00e7erisinde g\u00f6r\u00fc\u015f\u00fclmesini sa\u011flamal\u0131, nihayetinde s\u00f6z konusu Yasa G\u00fcc\u00fcnde Kararnameye ili\u015fkin de\u011ferlendirmesini doksan g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde tamamlamal\u0131d\u0131r.\u201d<\/p>\n
Konunun Anayasa Mahkemesi\u2019ne ta\u015f\u0131nd\u0131\u011f\u0131n\u0131, mahkemenin de yapm\u0131\u015f oldu\u011fu incelemenin ard\u0131ndan karar \u00fcretti\u011fini belirten Varol, raporda detayl\u0131 bi\u00e7imde a\u00e7\u0131klanan soru\u015fturma s\u00fcrecini \u015f\u00f6yle \u00f6zetledi:<\/p>\n
\u201cEmeklilik Geliri Elde Edenlerin Gelirinin Ayl\u0131k Toplam\u0131n\u0131n Ayl\u0131k Asgari \u00dccret ve \u00dczerinde Olmas\u0131 ve Ba\u015fka Herhangi bir Gelir Elde Etmeleri Halinde Ki\u015fisel \u0130ndirim ve \u00c7ocuk \u0130ndiriminden Yararlanamayaca\u011f\u0131n\u0131 D\u00fczenleyen Yasa G\u00fcc\u00fcnde Kararname ile ilgili olarak, Anayasan\u0131n 112\u2019nci maddesinin 2\u2019nci f\u0131kras\u0131nda belirtildi\u011fi gibi, Meclis \u0130\u00e7t\u00fcz\u00fc\u011f\u00fc kurallar\u0131na uygun olarak \u00f6ncelikli ve ivedi olarak g\u00f6r\u00fc\u015f\u00fclmedi\u011fi, \u2018Anayasan\u0131n 112\u2019nci maddesinin 3\u2019\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca Meclis bu konudaki karar\u0131n\u0131 90 g\u00fcn i\u00e7inde verir.\u2019 h\u00fckm\u00fcne ra\u011fmen bu s\u00fcrenin bitiminde Cumhuriyet Meclisi taraf\u0131ndan bir karar \u00fcretilmedi\u011fi tespit edilmi\u015ftir.<\/p>\n
Anayasa Mahkemesi, 9\/2024 D.5\/2026 say\u0131l\u0131 karar\u0131 ile \u2018Anayasa\u2019m\u0131z\u0131n 112\u2019nci maddesinin (3)\u2019\u00fcnc\u00fc f\u0131kras\u0131ndaki d\u00fczenlemenin, y\u00fcr\u00fcrl\u00fc\u011fe konulan bir yasa g\u00fcc\u00fcnde kararnamenin Anayasan\u0131n 112\u2019nci maddesinin (3)\u2019\u00fcnc\u00fc f\u0131kras\u0131 gere\u011fince Resmi Gazetede yay\u0131mlanmas\u0131ndan itibaren 90 g\u00fcn i\u00e7erisinde Cumhuriyet Meclisi Genel Kurulu taraf\u0131ndan g\u00f6r\u00fc\u015f\u00fcl\u00fcp karara ba\u011flanmamas\u0131 halinde 90 g\u00fcn\u00fcn sonunda y\u00fcr\u00fcrl\u00fckten kalkaca\u011f\u0131 y\u00f6n\u00fcnde yorumlanmas\u0131 gerekti\u011fine karar veririz.\u2019 demektedir.<\/p>\n
Anayasa Mahkemesi\u2019nin bu karar\u0131na g\u00f6re Resm\u00ee Gazete\u2019de yay\u0131mland\u0131ktan sonra 90 g\u00fcn i\u00e7erisinde Cumhuriyet Meclisi Genel Kurulu taraf\u0131ndan g\u00f6r\u00fc\u015f\u00fcl\u00fcp karara ba\u011flanmayan yasa g\u00fcc\u00fcnde kararnameler, y\u00fcr\u00fcrl\u00fckten kalkar.<\/p>\n
Hal b\u00f6yle iken Emeklilik Geliri Elde Edenlerin Gelirinin Ayl\u0131k Toplam\u0131n\u0131n Ayl\u0131k Asgari \u00dccret ve \u00dczerinde Olmas\u0131 ve Ba\u015fka Herhangi bir Gelir Elde Etmeleri Halinde Ki\u015fisel \u0130ndirim ve \u00c7ocuk \u0130ndiriminden Yararlanamayaca\u011f\u0131n\u0131 D\u00fczenleyen Yasa G\u00fcc\u00fcnde Kararnamenin Resm\u00ee Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarihten 90 g\u00fcn sonras\u0131 itibar\u0131 ile y\u00fcr\u00fcrl\u00fckte olmad\u0131\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.\u201d<\/p>\n<\/p><\/div>\n