Özet:

In its most general definition, the principle of legality of crime and punishment means that the acts that constitute a crime and the punishment foreseen for these acts are prescribed by law. The crime of “Counterfeıtıng Valuable Stamps” is regulated in Article 199 of the Turkish Penal Code (TCK). The concept of valuable stamp, which is the subject of the crime, covers also the stamps which serve to document that a specific amount of tax or fee has been paid. Under the Turkish laws, the fees paid in exchange for certain stamps, such as bar stamps affixed by lawyers to the power of attorneys, are not, tax or duty by their nature but are similar financial obligation. In this study, we will evaluate in the context of the principle of legality of crime and punishment whether fraudulent acts on bar stamps, which are similar financial obligation obligations in terms of the price paid in return, would contitute the crime of “Counterfeıtıng Valuable Stamps”.

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