<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">DANIŞTAY KARARI</span></b></p> <p style="text-indent:1.0cm;line-height:12.0pt;mso-line-height-rule: exactly" class="1-Baslk"><span style="font-size:9.0pt">Dan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Genel Kurulundan:</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><b style="mso-bidi-font-weight:normal">Esas No <span style="mso-tab-count: 1"> </span>:</b> 2012/20</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><b style="mso-bidi-font-weight:normal">Karar No<span style="mso-tab-count: 1"> </span>:</b> 2012/20</span></p> <p style="margin-top:5.0pt;margin-right:0cm;margin-bottom: 5.0pt;margin-left:0cm;line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">DANI</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ş</span><span style="font-size:9.0pt">TAY DAVA DA</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">RELER</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> ARASINDAK</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İŞ</span><span style="font-size:9.0pt">B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt"> KARARI</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>2575 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Dan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Kanununun 27 <span class="SpellE">nci</span> maddesi gere</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">ince, Dan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt">tay Ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kanlar Kurulunun <span class="GramE">11/12/2012</span> tarih ve 2012/5 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile haz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlanan Dan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay dava daireleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">b</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> karar tasar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">mek </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere, Dan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Genel Kurulu 21/12/2012 tarihinde Dan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> H</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">seyin H. <span class="SpellE">Karakullukcu</span> Ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">nda (132) </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yenin kat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla topland</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Dan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay dava daireleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">b</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde belirlenmesine oybirli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i ile karar verildi.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><b style="mso-bidi-font-weight:normal">ORTAK H</b></span><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">K</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MLER</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(1) Dava dairelerinden </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">Üçü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">, D</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">, Yedinci ve Dokuzuncu Daireler vergi dava dairesi; di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er dava daireleri ise idari dava dairesi olarak g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rev yapar. </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(2) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">dare mahkemeleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rev ve yetkiye ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin uyu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klarda ve ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lant</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> davalarda merci tayini, uyu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">n esas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlemekle g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli idari dava dairesince yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(3) Vergi mahkemeleri aras</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">rev ve yetkiye ili</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin uyu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klarda ve ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lant</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> davalarda merci tayini, uyu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">n esas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlemekle g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli vergi dava dairesince yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(4) Amme Alacaklar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n Tahsil Usul</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanunun uygulanmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalar ve temyiz ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, alaca</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">n tahakkukuna ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalara bakmakla g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli dava dairesince </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlenir.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(5) Daha </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nce ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ka dairede g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lmekte olup da dairesi de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilen dava dosyalar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ca bir karar verilmesine gerek olmadan mevcut halleriyle <span class="GramE">31/01/2013</span> tarihine kadar ilgili daireye devredilir. </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size: 9.0pt">b</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sonras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> <span class="SpellE">Dan<span style="font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span>taya</span> gelecek olanlar (karar d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zeltme ve yarg</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">laman</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yenilenmesi talepleri <span class="GramE">dahil</span>) ile kanun yollar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na konu edilerek bozulan dava dosyalar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> da bu kararla belirlenen dairece sonu</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">land</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>(6) Bu karar, Resm</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">î</span><span style="font-size: 9.0pt"> Gazete</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">de yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">mlan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r ve yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> izleyen <span class="GramE">ay ba<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span>ndan</span> itibaren uygulan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>DA</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">RELER</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">N </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İŞ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">B</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">L</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">M</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">kinci Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">ma ve Sosyal G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">venlik Bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">, Orman ve Su </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">leri Bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">, Milli E</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">itim Bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ile G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">da, Tar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m ve Hayvanc</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k Bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ve bu bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilgili ve ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kili kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli kamu personeline ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin mevzuattan (kamu konutlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve harc</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rah mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> <span class="GramE">dahil</span>), </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Kamu g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">revlilerinin sicillerine ili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lerden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Tedavi Yard</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">li</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin Uygulama Tebli</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) 657 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Devlet Memurlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanununda d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> olan parasal haklara ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>d) 969 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m ve <span class="SpellE">K<span style="font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span>yi<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>leri</span> Bakanl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Merkez ve Ta</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ra Kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">ner Sermaye Verilmesi Hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanun h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri uyar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca, bu Kanun kapsam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda bulunan personele yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demelerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>e) 213 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Vergi Usul Kanununun Ek 13 </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesi uyar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca, Maliye Bakanl</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ile ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n merkez ve ta</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ra te</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kilat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kadrolar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">an memurlar ile di</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er personele yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan ek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demelerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>f) An</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lan d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rt bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k ile bu bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilgili ve ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kili kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli kamu g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlileri mevzuat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">an ve Dan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay <span class="SpellE">Onbirinci</span> ve <span class="SpellE">Onikinci</span> Dairelerinin g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revleri d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda kalan i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Üçü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">nc</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">zel t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ketim vergisine (ithalde al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nan </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ketim vergisi hari</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalar ile temyiz ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Gelir ve kurumlar vergisi ile ilgili olarak Adana, Antalya, Ayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, Bursa, Diyarbak</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r, Erzurum, Gaziantep, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">zmir, Kayseri, Konya, Malatya, Manisa, Sakarya, Samsun, Trabzon, Van ve Zonguldak B</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">lge </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">dare Mahkemelerinin yarg</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evresindeki vergi mahkemelerince verilen kararlara kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi (ithalde al</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nan katma de</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er vergileri hari</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">)<span style="mso-spacerun:yes"> </span>ile ilgili olarak Adana, Antalya, Ayd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, Diyarbak</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r, Erzurum, Gaziantep, Kayseri, Konya, Malatya, Manisa, Samsun, Trabzon, Van ve Zonguldak B</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">lge </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">dare Mahkemelerinin yarg</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evresindeki vergi mahkemelerince verilen kararlara kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Vergi, resim, har</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> ve benzeri mali y</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlere ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olup di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergi dava dairelerinin g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revleri d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda kalan i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leri,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span class="GramE"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler</span></span><span style="font-size:9.0pt">.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>D</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rd</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">nc</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Gelir, kurumlar ve katma de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergilerine ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin Bakanlar Kurulu kararlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenleyici di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlere kar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt"> a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">lan davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Gelir ve kurumlar vergisi ile ilgili olarak Ankara, Denizli, Edirne, Eski</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ehir, </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">stanbul, K</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kkale, Ordu ve Sivas B</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">lge </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">dare Mahkemelerinin yarg</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evresindeki vergi mahkemelerince verilen kararlara kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi (ithalde al</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nan katma de</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er vergileri hari</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) ile ilgili olarak Ankara, Denizli, Edirne, Eski</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ehir, K</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kkale, Ordu ve Sivas B</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">lge </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">dare Mahkemeleri yarg</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evresindeki vergi mahkemelerince verilen kararlara kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span class="GramE"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler</span></span><span style="font-size:9.0pt">.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Be</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">inci Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">ksek </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">retim kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">retim elemanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">Ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">ma ve Sosyal G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">venlik, Orman ve Su </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">leri, Milli E</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">itim, G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">da, Tar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m ve Hayvanc</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k Bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile bu bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilgili ve ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kili kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli olanlar hari</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> olmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere; Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k ve di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er bakanl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar ile bu bakanl</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilgili ve ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kili kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revli kamu personeline ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin mevzuattan (kamu konutlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve harc</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rah mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">zelle</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirme uygulamalar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile ilgili kamu g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlilerine ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin mevzuattan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Aile hekimli</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i ile ilgili personele ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin mevzuattan (s</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zle</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">me yapma, feshetme, ihtar verme ve parasal konular <span class="GramE">dahil</span>), </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Kamu g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlileri mevzuat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">an ve Dan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">tay </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">kinci, <span class="SpellE">Onbirinci</span> ve <span class="SpellE">Onikinci</span> Dairelerinin g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revleri d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda kalan i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Alt</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">nc</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">mar kanunu ile di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er kanunlar ve ilgili mevzuata g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re, her t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ekteki planlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n haz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e konulmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, arsa ve arazi d</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenmesi, ifraz ve tevhit i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leri, imar durumu, ruhsat ve kamula</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rma i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlerine kar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt"> plan ile birlikte veya <span class="SpellE">m<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>stakilen</span> tesis edilen i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lemlerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">mar mevzuat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">an ve <span class="SpellE">Ond<span style="font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span>rd<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>nc<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></span> Dairenin g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">revleri d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda kalan i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Yedinci Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>G</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mr</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k ve gider vergileri ile ithale ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin vergilere, motorlu ta</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">tlar vergisine ve veraset ve intikal vergisine ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalar ile temyiz ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Sekizinci Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) K</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">y, belediye ve </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel idareleri ilgilendiren mevzuattan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Mahalli idarelerin se</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">imle gelen organlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n organl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">fatlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kaybetmeleri konusundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) S</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r, iskan ve toprak edinme mevzuat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan (yabanc</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sermayeli </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerin ta</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">nmaz m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lkiyeti ve s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ayni hak edinimi <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Maden, ta</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ocaklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve orman mevzuat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan (jeotermal kaynaklar ve do</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">al mineralli sularla ilgili i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ler <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>d) <span class="GramE">Kamu kurumu</span> niteli</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">indeki meslek kurulu</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>e) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Öğ</span><span style="font-size:9.0pt">renci ve </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">renim i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerinden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>f) Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">ksek</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">retim mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan (</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">retim elemanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> disiplin ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leri <span class="GramE">dahil</span>), </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>g) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">zel </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">retim kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) 278 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> T</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rkiye Bilimsel ve Teknik Ara</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rma Kurumu Kurulmas</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">h) 3572 say<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span>l<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span> <span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">İş</span>yeri A<span style="font-family:Times; mso-ascii-font-family:"Times New Roman"">ç</span>ma ve <span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">Ç</span>al<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span>ma Ruhsatlar<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>na Dair Kanun H<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>km<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>nde Kararnamenin De<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span>i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>tirilerek Kabul<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>ne Dair Kanun, 2559 say<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span>l<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span> Polis Vazife ve Salahiyet Kanunu ve 5179 say<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>l<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span> G<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>dalar<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>n <span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span>retimi, T<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>ketimi ve Denetlenmesine Dair Kanun H<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span>km<span style="font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span>nde Kararnamenin De<span style="font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span>i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>tirilerek Kabul<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span> Hakk<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>nda Kanun uyar<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>nca tesis edilen i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>yeri a<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span>ma ve <span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span>al<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span>ma ruhsatlar<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>na ait i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>lemler ile bu i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>yerlerinin ge<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span>ici ya da s<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>resiz olarak kapat<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>lmas<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>na ili<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>kin i<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>lemlerden,</span></span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">) 1593 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Umumi H</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">fz</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ss</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">hha Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Dokuzuncu Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Damga vergisine, emlak vergisine; k</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">y, belediye ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel idare vergi, resim, har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> ve paylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile bunlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n di</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er gelirlerine ve bunlara ait tarifelere, Har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar Kanununa ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalar ile temyiz ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi (ithalde al</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nan katma de</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er vergileri hari</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) ile ilgili olarak Bursa, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">stanbul, </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">zmir ve Sakarya B</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">lge </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">dare Mahkemelerinin yarg</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evresindeki vergi mahkemelerince verilen kararlara kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span class="GramE"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler</span></span><span style="font-size:9.0pt">.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Onuncu Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>Vergi davalar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na bakan dava daireleri hari</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">, di</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er dava dairelerinin g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revi d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda kalan uyu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klara ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="SpellE">Onbirinci</span> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Emeklilik ve emekli sand</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Kamu g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">revlilerinin, 657 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Devlet Memurlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">ndaki kanunlarla d</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> olan parasal haklar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="SpellE">Onikinci</span> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Kamu g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">revlilerinin, g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">reve al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nma, adayl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k, g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">reve son verme (emeklilik i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemleri hari</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">), r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">tbe terfii ve disiplin i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemleri ile say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan bu i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlere dayal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tazminat taleplerinden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">zelle</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirme uygulamalar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sonucu i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">siz kalanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n yeniden i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve bu hususa ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlemelerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) 657 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Devlet Memurlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanununun 4/C maddesi kapsam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">anlarla ilgili mevzuattan (s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zle</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">me yapma, feshetme ve parasal konular <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="SpellE">On<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">üçü</span>nc<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></span> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) Rekabetin Korunmas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Hakk</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">zelle</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirme Uygulamalar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n ve Alkol Piyasas</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenleme Kurumu Te</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kilat ve G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revleri Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nlere </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">li</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin Teknik Mevzuat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Haz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve Uygulanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na Dair Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>d) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ş</span><span style="font-size:9.0pt">eker Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>e) Telsiz Kanunu, Telgraf ve Telefon Kanunu ile Elektronik Haberle</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">me Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>f) Evrensel Hizmet Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>g) Baz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> Yat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m ve Hizmetlerin Yap-</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">let-Devret Modeli </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ç</span><span style="font-size:9.0pt">er</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">evesinde Yapt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) Yap-</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">let Modeli ile Elektrik Enerjisi </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">retim Tesislerinin Kurulmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">letilmesi ile Enerji Sat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenmesi Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>h) T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">rkiye Elektrik Kurumu D</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ışı</span><span style="font-size:9.0pt">ndaki Kurulu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Elektrik </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">retimi, </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">letimi, Da</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve Ticareti ile G</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlendirilmesi Hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">) Elektrik Piyasas</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu, Do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">algaz Piyasas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu, Petrol Piyasas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu ile S</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">v</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">la</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> Petrol Gazlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> (LPG) Piyasas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu ve Elektrik Piyasas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanununda De</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">iklik Yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na Dair Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>i) Sermaye Piyasas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>j) T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">rk paras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ymetini koruma mevzuat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>k) M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">lga Bankalar Kanunu ile Bankac</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">k Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>l) Mali Sekt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">re Olan Bor</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Yeniden Yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">land</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve Baz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunlarda De</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">iklik Yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>m) M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">lga Finansal Kiralama Kanunundan, m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">lga </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">Ö</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> Para Verme </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">leri Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanun H</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nde Kararnameden ve Finansal Kiralama, <span class="SpellE">Faktoring</span> ve <span class="GramE">Finansman<span style="mso-spacerun:yes"> </span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman"">Ş</span>irketleri</span> Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>n) M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">lga Radyo ve Televizyonlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n Kurulu</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt"> ve Yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Hakk</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda Kanun ile Radyo ve Televizyonlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> ve Yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Hizmetleri Hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>o) Kamu </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">hale Kanunu, Kamu </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">hale S</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zle</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">meleri Kanunu, Devlet </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">hale Kanunundan (<span class="SpellE">ecrimisil</span> ve tahliye ile ilgili uyu</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar hari</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) ve bu Kanunlara tabi olmad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> belirtilen ihaleler ile kamu kurum ve kurulu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er ihalelerden,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">) Yenilenebilir Enerji Kaynaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Elektrik Enerjisi </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">retimi Ama</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kullan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">li</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>p) Enerji Verimlili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i Kanunundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>r) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">nternet Ortam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan Yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenmesi ve Bu Yay</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nlar Yoluyla </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">lenen Su</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">larla M</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cadele Edilmesi Hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>s) Kamu G</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">zetimi, Muhasebe ve Denetim Standartlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Kurumunun Te</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kilat ve G</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">revleri Hakk</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda Kanun H</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">km</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">nde Kararnameden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">do<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span>an</span> uyu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klardan, <span class="SpellE">Dan<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ış</span>tay<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span>n</span> di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er dava dairelerinin g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">revleri d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size: 9.0pt">nda kalan davalar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="SpellE">Ond<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span>rd<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span>nc<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span></span> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">Ç</span><span style="font-size:9.0pt">evre, <span class="SpellE">bo<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span>azi<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span>i</span>, eski eser, gecekondu, k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve turizm mevzuat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n uygulanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">mar kanunu ile di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er kanunlar ve ilgili mevzuat uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca tesis edilen, m</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rleme, durdurma, y</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m kararlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile bunlara ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olarak verilen para cezalar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve bu cezalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n tahsili amac</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla tesis edilen i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlerden, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Afet i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">lerine ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin mevzuattan, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="SpellE">Onbe<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span>inci</span> Daire</span></b></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>a) 5233 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Ter</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r ve Ter</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rle M</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cadeleden Do</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">an Zararlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">lanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>b) Di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er idari dava dairelerinin g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">revi d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size: 9.0pt">nda kalan sa</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">k mevzuat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>c) Sa</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k hizmetine ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin tam yarg</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> uyu</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">mazl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">klar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Emeklilik ve emekli sand</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> hari</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> sosyal sigortalar ve genel sa</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k sigortas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan (idari para cezalar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>d) 2330 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Nakdi Tazminat ve Ayl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k Ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanundan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>e) T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">keticinin korunmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan (idari para cezalar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er idari yapt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlar <span class="GramE">dahil</span>),</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>f) Silahlara ve b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ıç</span><span style="font-size: 9.0pt">aklara ili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin mevzuattan, </span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span>g) Karayollar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> trafik ve karayollar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ta</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">ma mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan,</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) G</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mr</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k mevzuat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> uyar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mr</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">avir ve m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">avir yard</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda tesis edilen i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlerden, </span></p> <span style="font-size:9.0pt"><span style="mso-tab-count:1"> </span><span class="GramE">kaynaklanan</span> davalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve temyiz ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurular</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">çö</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler.</span>