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Petrol Piyasası Kanunu, petrole ilişkin piyasalardaki faaliyetlerin sağlanması, sürdürülmesi, geliştirilmesi ve denetlenmesine ilişkin hükümler içermektedir. Bu piyasalardaki faaliyetlerin sağlanması öncelikle, yürütülen faaliyetin türüne göre alınacak lisansa bağlanmıştır. Bu lisanslara sahip olanlar, çeşitli yükümlülüklere tabi olarak faaliyetlerini sürdürmektedir. Güncel olarak, Petrol Piyasası Kanunu’nun 20. maddesine 2021 yılında 7318 sayılı kanun ile eklenen (g) bendi, Vergi Usul Kanunu’nun vergi kaçakçılığı suçunu düzenleyen 359. maddesindeki bazı fiillerle bağlantılanarak yeni bir yükümlülük getirilmiştir. Buna göre; muhteviyatı itibariyle yanıltıcı belge ve sahte belge düzenleme veya kullanma fiilleri ile ödeme kaydedici cihazlar üzerinde işlenen vergi kaçakçılığı fiillerini işledikleri tespit edilenlerin lisansları geçici olarak durdurulmaktadır.
Çalışmada Petrol Piyasası Kanunu’na eklenen bendin vergi kaçakçılığı fiilleri ile etkileşimi açıklanmış ve değerlendirilmiştir. Bunu yerine getirebilmek için öncelikle Petrol Piyasası Kanunu genel hatlarıyla açıklanmış ve lisans alma yükümlülüğüne değinilmiştir. Daha sonra, Petrol Piyasası Kanunu’nun 20/g maddesi ile öngörülen vergi kaçakçılığı fiilleri kısaca incelenmiş ve bu fiillerin işlenmesi halinde uygulanacak olan hem idari hem de adli usuller ortaya konmuştur. Bununla birlikte söz konusu vergi kaçakçılığı suçu fiillerinin lisansa tabi faaliyet üzerindeki etkileri; durdurulan lisansın yeniden tesisi, mevcut lisansın iptali ve yeni lisans verilmesi kapsamında incelenmiştir. Sonuç olarak ise petrol piyasası faaliyetleri ile bahsedilen vergi kaçakçılığı suçu fiillerinin özel bir bağlantısının bulunmadığı, bu sebeple düzenlemenin mülga edilmesi gerektiği değerlendirilmiştir. Bununla birlikte, mevcut yasal düzenlemenin de hukuk devleti ilkesi, mülkiyet hakkı, cezaların şahsiliği ilkesi ve orantılılık ilkesi bağlamında problemler içerdiği değerlendirilmiştir.
The Oil Market Act contains provisions on the provision, maintenance, development and monitoring of activities in the oil-related markets. The provision of activities on these markets is primarily linked to the license to be obtained according to the type of activity carried out. Those who have these licenses continue to operate under various obligations. Currently, a new obligation has been added to Article 20 of the Petroleum Market Act by Law No. 7318 in 2021, linked to some facts in Article 359 of the Tax Procedure Act which regulates the crime of tax fraud. According to this, the licences of those identified to be processing tax fraud on the fake documents and fake documents and the facts of handling or use of the payment recording devices are temporarily suspended.
In the study, the interaction with the tax fraud in the oil market law was explained and evaluated. In order to fulfill this, it was first explained by the General Lines of the Oil Market Act and referred to the obligation to obtain a license. Subsequently, the tax fraud facts provided for by Article 20/g of the Petroleum Market Act have been briefly examined and the administrative and judicial procedures that will be applied in the processing of these facts have been revealed. However, the effects on the licensed activity of the criminal offences of tax fraud in question; the restructuring of the suspended license, the cancellation of the existing license and the provision of a new license have been examined. As a result, it has been assessed that there is no special connection between the tax fraud and the activities of the oil market, therefore the regulation should be adopted. However, the current legal arrangement has also been assessed to include problems in the context of the rule of law, the right of property, the principle of personality of penalties and the principle of proportionality.
The Petroleum Market Law includes provisions regarding the provision, maintenance, development and supervision of activities in the petroleum related markets. The provision of activities in these markets is primarily dependent on the license to be obtained according to the type of activity carried out. Holders of these licenses continue their activities subject to various obligations. Currently, subparagraph (g) added to Article 20 of the Petroleum Market Law with Law No. 7318 in 2021 has been linked to some acts in Article 359 of the Tax Procedure Law, which regulates the tax evasion offense, and a new obligation has been introduced. According to this; Licenses of those who are found to have committed acts of issuing or using misleading documents and forged documents, as well as tax evasion committed on payment recording devices, are temporarily suspended.
In the study, the interaction of the clause added to the Petroleum Market Law with tax evasion acts is explained and evaluated. In order to fulfill this, first of all, the Petroleum Market Law has been explained in general terms and the obligation to obtain a license has been mentioned. Then, the tax evasion acts stipulated by Article 20/g of the Petroleum Market Law were briefly examined and both administrative and judicial procedures to be applied in case of committing these acts were revealed. However, the effects of theese tax evasion offenses on the activity subject to the license; The re-establishment of the suspended license, the cancellation of the existing license and the issuance of a new license were examined. As a result, it has been evaluated that there is no special connection between the oil market activities and the tax evasion crimes mentioned, and therefore the regulation should be abolished. However, it has been evaluated that the current legal regulation also contains problems in the context of the rule of law, the right of property, the principle of personal punishment and the principle of proportionality.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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