Özet:

The collection of public receivables is specifically regulated in the Law on the Collection of Public Receivables due to the role of public receivables in financing public services. In this Law, it is seen that there are many privileges for the collection of public receivables and the public receivables are protected. One of the provisions protecting public receivables is participation in attachment. Participation in attachment is the participation of a creditor in an attachment served by another creditor before, under the conditions regulated in the Law. Although various conditions are regulated in Art. 100 of the Enforcement and Bankruptcy Law for participation in attachment, these conditions do not apply to public receivables. In addition, a private law creditor cannot participate in an attachment served for public receivables. Whether the existing regulations in favor of public receivables are correct should be answered by taking into account the situation against fundamental rights regulated in the Constitution. In the study, the provisions of participation in attachment regarding public receivables were examined in detail in the light of the opinions put forward and the decisions of the Supreme Court, and a conclusion has been reached on whether these provisions constitute a violation of fundamental rights.

Anahtar Kelimeler: