The Crime of Issuing or Usıng a Document That is Misleading in Terms of Its Content

Berrin Akbulut

Article Details

The Crime of Issuing or Usıng a Document That is Misleading in Terms of Its Content

Authors:

Berrin Akbulut

Publisher:

Süleyman Demirel University

Main Topics:

Ceza Hukuku

Journal:

Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.3-56

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001321470

pISSN:

2146-7129

Keywords:

Abstract:

 The crime of issuing or using a document that is misleading in terms of its content is regulated under Article 359a-2 of the TPC. The legislator has defined the elements of the crime, as well as the definition of a misleading document in terms of its content, and has also included the provisions on aggregation, participation and effective remorse. The crime of issuing or using a misleading document in terms of its content has taken its current form by being regulated in different ways in the historical process. Therefore, the historical development will be given first, and then the legal value protected will be explained. After the elements required for the occurrence of the crime are stated, the crime of issuing or using misleading documents will be evaluated in terms of attempt, participation and aggregation. Since the legislator has made a special determination regarding participation and chain crime in tax evasion crimes, these regulations will be specifically stated in the issues of cumulation and participation. Finally, after the effective remorse provisions, which can also be applied in the crime of issuing or using a misleading document in terms of its content, will be stated, sanctions and judgment provisions will be mentioned. While making these examinations, judicial decisions will be included and the annulment decisions of the Constitutional Court will be expressed.

 The crime of issuing or using a document that is misleading in terms of its content is regulated under Article 359a-2 of the TPC. The legislator has defined the elements of the crime, as well as the definition of a misleading document in terms of its content, and has also included the provisions on aggregation, participation and effective remorse. The crime of issuing or using a misleading document in terms of its content has taken its current form by being regulated in different ways in the historical process. Therefore, the historical development will be given first, and then the legal value protected will be explained. After the elements required for the occurrence of the crime are stated, the crime of issuing or using misleading documents will be evaluated in terms of attempt, participation and aggregation. Since the legislator has made a special determination regarding participation and chain crime in tax evasion crimes, these regulations will be specifically stated in the issues of cumulation and participation. Finally, after the effective remorse provisions, which can also be applied in the crime of issuing or using a misleading document in terms of its content, will be stated, sanctions and judgment provisions will be mentioned. While making these examinations, judicial decisions will be included and the annulment decisions of the Constitutional Court will be expressed.

 The crime of issuing or using a document that is misleading in terms of its content is regulated under Article 359a-2 of the TPC. The legislator has defined the elements of the crime, as well as the definition of a misleading document in terms of its content, and has also included the provisions on aggregation, participation and effective remorse. The crime of issuing or using a misleading document in terms of its content has taken its current form by being regulated in different ways in the historical process. Therefore, the historical development will be given first, and then the legal value protected will be explained. After the elements required for the occurrence of the crime are stated, the crime of issuing or using misleading documents will be evaluated in terms of attempt, participation and aggregation. Since the legislator has made a special determination regarding participation and chain crime in tax evasion crimes, these regulations will be specifically stated in the issues of cumulation and participation. Finally, after the effective remorse provisions, which can also be applied in the crime of issuing or using a misleading document in terms of its content, will be stated, sanctions and judgment provisions will be mentioned. While making these examinations, judicial decisions will be included and the annulment decisions of the Constitutional Court will be expressed.

 Muhteviyatı itibariyle yanıltıcı belge düzenleme veya bu belgeyi kullanma suçu VUK m. 359a-2de hükme bağlanıştır. Kanun koyucu düzenleme yaparken suçun unsurlarını belirlediği gibi, muhteviyatı itibariyle yanıltıcı belgenin tanımını da yapmış, içtima, iştirak ve etkin pişmanlık hükümlerine ayrıca yer vermiştir. Muhteviyatı itibariyle yanıltıcı belge düzenleme veya bu belgeyi kullanma suçu tarihi süreç içinde farklı şekillerde düzenleme yapılarak bugünkü halini almıştır. Dolayısıyla çalışmada önce tarihi gelişime yer verilmiş, daha sonra korunan hukuki değer açıklanmıştır. Suçun oluşması için aranan unsurlar belirtildikten sonra muhteviyatı itibariyle yanıltıcı belge düzenleme veya bu belgeyi kullanma suçu teşebbüs, iştirak ve içtima konuları açısından değerlendirilmiştir. Kanun koyucu vergi kaçakçılığı suçlarında iştirak ve zincirleme suça ilişkin özel belirleme yaptığından içtima ve iştirak konularında özellikle bu düzenlemeler ifade edilmiştir. En son olarak da muhteviyatı itibariyle yanıltıcı belge düzenleme veya bu belgeyi kullanma suçunda da uygulanma imkânı olan etkin pişmanlık hükümleri belirtildikten sonra yaptırım ve muhakeme hükümleri incelenmiştir. Bu incelemeler yapılırken yargı kararlarına yer verilecek ve Anayasa Mahkemesinin verdiği iptal kararları da ifade edilmiştir.

Article Details

The Crime of Issuing or Usıng a Document That is Misleading in Terms of Its Content

Authors:

Berrin Akbulut

Publisher:

Süleyman Demirel University

Main Topics:

Ceza Hukuku

Journal:

Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.3-56

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001321470

pISSN:

2146-7129

Tax Evasion

Misleading Document

Real Treatment

Use

Effective RemorseVergi Kaçakçılığı

Yanıltıcı Belge

Gerçek Muamele

Kullanmak

Etkin Pişmanlık

Issues

Article Details

Authors: Berrin Akbulut

Publisher: Süleyman Demirel University

Main Topics: Ceza Hukuku

Journal: Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.3-56

Document Type: Article

Publication Date: 6/2024

Document Language: Turkish

Document ID (Org No.): 2001321470

pISSN: 2146-7129

Issues

Authors:

Berrin Akbulut

Publisher:

Süleyman Demirel University

Main Topics:

Ceza Hukuku

Journal:

Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.3-56

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001321470

pISSN:

2146-7129