{"id":2599,"date":"2026-07-03T11:38:01","date_gmt":"2026-07-03T11:38:01","guid":{"rendered":"https:\/\/hukuk.name\/?p=2599"},"modified":"2026-07-03T11:38:03","modified_gmt":"2026-07-03T11:38:03","slug":"yargitay-kararlarina-gore-kooperatiflerde-zimmet-sucu","status":"publish","type":"post","link":"https:\/\/hukuk.name\/index.php\/2026\/07\/03\/yargitay-kararlarina-gore-kooperatiflerde-zimmet-sucu\/","title":{"rendered":"Yarg\u0131tay Kararlar\u0131na G\u00f6re Kooperatiflerde Zimmet Su\u00e7u"},"content":{"rendered":"\n

1. Kooperatifler, \u00fcyelerinin ekonomik menfaatlerini korumak amac\u0131yla kurulan ve kamusal g\u00fcven unsurunu b\u00fcnyesinde bar\u0131nd\u0131ran yap\u0131lard\u0131r. Bu nedenle kooperatif y\u00f6neticileri, muhasebecileri ve fiilen mali tasarrufta bulunan g\u00f6revliler bak\u0131m\u0131ndan\u00a0zimmet su\u00e7u<\/strong>, uygulamada en s\u0131k kar\u015f\u0131la\u015f\u0131lan ceza hukuku sorunlar\u0131ndan biridir.<\/p>\n\n\n\n

Yarg\u0131tay \u00f6zellikle son y\u0131llarda verdi\u011fi kararlarla, kooperatiflerde zimmet su\u00e7unun s\u0131n\u0131rlar\u0131n\u0131 daraltan de\u011fil; ispat ve nitelendirmeyi a\u011f\u0131rla\u015ft\u0131ran<\/strong> bir i\u00e7tihat \u00e7izgisi geli\u015ftirmi\u015ftir. \u0130ncelenen kararlar, salt muhasebe d\u00fczensizli\u011finin de\u011fil, kasten mal edinme veya zimmet kast\u0131n\u0131n<\/strong> a\u00e7\u0131k ve ku\u015fkuya yer vermeyecek bi\u00e7imde ortaya konulmas\u0131 gerekti\u011fini g\u00f6stermektedir.<\/p>\n\n\n\n

\n\n\n\n

2. KOOPERAT\u0130F Y\u00d6NET\u0130C\u0130LER\u0130N\u0130N HUKUK\u0130 STAT\u00dcS\u00dc VE Z\u0130MMET<\/h3>\n\n\n\n

1163 say\u0131l\u0131 Kooperatifler Kanunu\u2019nun 62\/3. maddesi uyar\u0131nca, kooperatif y\u00f6neticileri ve g\u00f6revlileri, kooperatifin para ve mallar\u0131 bak\u0131m\u0131ndan i\u015fledikleri su\u00e7lar y\u00f6n\u00fcnden kamu g\u00f6revlisi gibi cezaland\u0131r\u0131l\u0131r<\/strong>.<\/p>\n\n\n\n

\"\ud83d\udccc\" Ceza Genel Kurulu 2013\/5-200 E., 2013\/236 K.<\/strong> karar\u0131nda a\u00e7\u0131k\u00e7a vurguland\u0131\u011f\u0131 \u00fczere:<\/p>\n\n\n\n

    \n
  • Kooperatif y\u00f6netim kurulu ba\u015fkan yard\u0131mc\u0131s\u0131,<\/li>\n\n\n\n
  • Y\u00f6netim kurulu \u00fcyesi,<\/li>\n\n\n\n
  • Muhasebeci veya fiilen mali yetki kullanan ki\u015fi<\/li>\n<\/ul>\n\n\n\n

    zimmet su\u00e7unun faili olabilir.<\/p>\n\n\n\n

    Ancak bu stat\u00fc otomatik mahkumiyet<\/strong> anlam\u0131na gelmez; tevdi unsuru<\/strong>, zilyetlik<\/strong>, kast<\/strong> ve mal edinme<\/strong> her somut olayda ayr\u0131ca ispatlanmal\u0131d\u0131r.<\/p>\n\n\n\n

    \n\n\n\n

    3. BAS\u0130T Z\u0130MMET \u2013 N\u0130TEL\u0130KL\u0130 Z\u0130MMET AYRIMI<\/h3>\n\n\n\n

    3.1. Basit Zimmet (TCK m.247\/1)<\/h4>\n\n\n\n

    Basit zimmet i\u00e7in:<\/p>\n\n\n\n

      \n
    • Mal\u0131n g\u00f6rev nedeniyle san\u0131\u011fa teslim edilmi\u015f olmas\u0131,<\/li>\n\n\n\n
    • San\u0131\u011f\u0131n mal \u00fczerinde malik gibi tasarrufta bulunmas\u0131,<\/li>\n\n\n\n
    • Zimmetin\u00a0ola\u011fan denetimle ortaya \u00e7\u0131kabilir<\/strong>\u00a0olmas\u0131 yeterlidir.<\/li>\n<\/ul>\n\n\n\n

      Yarg\u0131tay, bir\u00e7ok karar\u0131nda (\u00f6rn. 5. CD 2019\/4488<\/strong>, 2021\/1782<\/strong>) zimmetin,<\/p>\n\n\n\n

        \n
      • Kooperatif i\u00e7 denetimi,<\/li>\n\n\n\n
      • Ortaklar\u0131n beyan\u0131,<\/li>\n\n\n\n
      • Basit muhasebe kar\u015f\u0131la\u015ft\u0131rmas\u0131
        ile ortaya \u00e7\u0131kar\u0131labildi\u011fi durumlarda\u00a0basit zimmet<\/strong>\u00a0kabul edilmesi gerekti\u011fini belirtmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n
        \n\n\n\n

        3.2. Nitelikli Zimmet (TCK m.247\/2)<\/h4>\n\n\n\n

        Nitelikli zimmet, zimmetin a\u00e7\u0131\u011fa \u00e7\u0131kmamas\u0131n\u0131 sa\u011flamaya y\u00f6nelik hileli davran\u0131\u015flarla<\/strong> i\u015flenmesi h\u00e2lidir.<\/p>\n\n\n\n

        \"\ud83d\udccc\" Ceza Genel Kurulu 2013\/236 K.<\/strong> karar\u0131nda belirlenen kriterler:<\/p>\n\n\n\n

          \n
        • Sahte kay\u0131tlar,<\/li>\n\n\n\n
        • Ger\u00e7ek i\u015flemleri gizleyen muhasebe oyunlar\u0131,<\/li>\n\n\n\n
        • Yan\u0131lt\u0131c\u0131 adres, belge veya hesap kullan\u0131m\u0131,<\/li>\n\n\n\n
        • Ola\u011fan denetimle tespit edilememesi<\/li>\n<\/ul>\n\n\n\n

          Bu kararda, san\u0131\u011f\u0131n:<\/p>\n\n\n\n

            \n
          • Kredileri kooperatif defterlerine i\u015flememesi,<\/li>\n\n\n\n
          • Yaz\u0131\u015fmalar\u0131 farkl\u0131 adres \u00fczerinden y\u00fcr\u00fctmesi,<\/li>\n\n\n\n
          • Ger\u00e7ek i\u015flemleri gizlemesi<\/li>\n<\/ul>\n\n\n\n

            nitelikli zimmet i\u00e7in yeterli hile<\/strong> olarak kabul edilmi\u015ftir.<\/p>\n\n\n\n

            \"\ud83d\udd0e\" Kar\u015f\u0131 oylar<\/strong>, zimmetin \u201cher h\u00e2l\u00fck\u00e2rda ortaya \u00e7\u0131kabilir\u201d oldu\u011fu gerek\u00e7esiyle basit zimmet g\u00f6r\u00fc\u015f\u00fcn\u00fc savunsa da, \u00e7o\u011funluk hileli gizleme<\/strong> unsurunu esas alm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

            \n\n\n\n

            4. KULLANMA Z\u0130MMET\u0130 \u2013 TEMELL\u00dcK Z\u0130MMET\u0130 AYRIMI<\/h3>\n\n\n\n

            4.1. Kullanma Zimmeti (TCK m.247\/3)<\/h4>\n\n\n\n

            Kullanma zimmeti:<\/p>\n\n\n\n

              \n
            • Mal\u0131n\u00a0ge\u00e7ici s\u00fcreyle<\/strong>\u00a0kullan\u0131lmas\u0131,<\/li>\n\n\n\n
            • \u0130ade kast\u0131n\u0131n bulunmas\u0131 h\u00e2lidir.<\/li>\n<\/ul>\n\n\n\n

              Yarg\u0131tay\u2019\u0131n yerle\u015fik i\u00e7tihad\u0131na g\u00f6re:<\/p>\n\n\n\n

                \n
              • Kullanma zimmetinde esas al\u0131nacak de\u011fer,\u00a0paran\u0131n kendisi de\u011fil<\/strong>, kullan\u0131m s\u00fcresince elde edilen\u00a0nema<\/strong>d\u0131r.<\/li>\n<\/ul>\n\n\n\n

                \"\ud83d\udccc\" 5. CD 2019\/4452<\/strong>, 2024\/2514<\/strong> kararlar\u0131nda:<\/p>\n\n\n\n

                  \n
                • Kendili\u011finden yat\u0131r\u0131lan paralar,<\/li>\n\n\n\n
                • Denetim veya \u015fikayet olmadan yap\u0131lan iadeler<\/li>\n<\/ul>\n\n\n\n

                  kullanma zimmeti kapsam\u0131nda de\u011ferlendirilmi\u015f; ancak nema hesab\u0131 yap\u0131lmadan<\/strong> h\u00fck\u00fcm kurulmas\u0131 bozma nedeni<\/strong> say\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

                  \n\n\n\n

                  4.2. Temell\u00fck Zimmeti<\/h4>\n\n\n\n

                  Temell\u00fck zimmetinde:<\/p>\n\n\n\n

                    \n
                  • Paran\u0131n veya mal\u0131n\u00a0iade edilmemek \u00fczere<\/strong>\u00a0uhdeye ge\u00e7irilmesi,<\/li>\n\n\n\n
                  • Mal edinme kast\u0131 a\u00e7\u0131k\u00e7a mevcuttur.<\/li>\n<\/ul>\n\n\n\n

                    \"\ud83d\udccc\" Banka hesab\u0131na hi\u00e7 intikal ettirilmeyen tahsilatlar,
                    \"\ud83d\udccc\" Sahte gider faturalar\u0131,
                    \"\ud83d\udccc\" Kay\u0131tlara al\u0131nmayan mal ve paralar<\/p>\n\n\n\n

                    Yarg\u0131tay taraf\u0131ndan temell\u00fck zimmeti<\/strong> olarak kabul edilmektedir.<\/p>\n\n\n\n

                    \n\n\n\n

                    5. \u0130NCELEME VE B\u0130L\u0130RK\u0130\u015e\u0130 RAPORLARINA \u0130L\u0130\u015eK\u0130N YARGITAY STANDARTLARI<\/h3>\n\n\n\n

                    \u0130ncelenen t\u00fcm kararlarda ortak nokta \u015fudur:<\/p>\n\n\n\n

                    \"\u2757\" Eksik inceleme = Bozma<\/strong><\/p>\n\n\n\n

                    Yarg\u0131tay \u00f6zellikle \u015fu hususlar\u0131 zorunlu g\u00f6rmektedir:<\/p>\n\n\n\n

                      \n
                    • Kooperatifin\u00a0t\u00fcm defter ve belgeleri<\/strong>\u00a0(eksiksiz),<\/li>\n\n\n\n
                    • G\u00f6rev d\u00f6nemlerine g\u00f6re\u00a0san\u0131k bazl\u0131 sorumluluk<\/strong>,<\/li>\n\n\n\n
                    • Kasa\u2013banka\u2013gelir\u2013gider kar\u015f\u0131la\u015ft\u0131rmas\u0131,<\/li>\n\n\n\n
                    • Say\u0131\u015ftay emekli uzman denet\u00e7ilerinden\u00a0yeni bilirki\u015fi heyeti<\/strong>,<\/li>\n\n\n\n
                    • Savunmalar\u0131 tek tek kar\u015f\u0131layan gerek\u00e7eli rapor.<\/li>\n<\/ul>\n\n\n\n

                      \"\ud83d\udccc\" 5. CD 2025\/6352<\/strong>, 2025\/6446<\/strong>, 2021\/1782<\/strong> kararlar\u0131,
                      tek bir eksik belgenin dahi h\u00fckm\u00fc sakatlayabilece\u011fini g\u00f6stermektedir.<\/p>\n\n\n\n

                      \n\n\n\n

                      6. BERAAT NEDENLER\u0130 VE Z\u0130MMET KASTININ YOKLU\u011eU<\/h3>\n\n\n\n

                      Yarg\u0131tay, her muhasebe d\u00fczensizli\u011fini zimmet olarak kabul etmemektedir.<\/p>\n\n\n\n

                      \"\ud83d\udccc\" 5. CD 2019\/4488<\/strong> karar\u0131nda:<\/p>\n\n\n\n

                        \n
                      • San\u0131\u011f\u0131n alaca\u011f\u0131na mahsuben tahsilattan kesinti yapmas\u0131,<\/li>\n\n\n\n
                      • Harcaman\u0131n kooperatif faaliyeti kapsam\u0131nda yap\u0131lmas\u0131<\/li>\n<\/ul>\n\n\n\n

                        durumlar\u0131nda zimmet kast\u0131n\u0131n bulunmad\u0131\u011f\u0131<\/strong> kabul edilerek beraat gerekti\u011fi belirtilmi\u015ftir.<\/p>\n\n\n\n

                        \"\ud83d\udccc\" Ayr\u0131ca:<\/p>\n\n\n\n

                          \n
                        • G\u00f6rev ve yetkisi olmayan ki\u015finin fiilleri zimmet de\u011fil,\n
                            \n
                          • Doland\u0131r\u0131c\u0131l\u0131k<\/strong><\/li>\n\n\n\n
                          • G\u00fcveni k\u00f6t\u00fcye kullanma<\/strong>
                            olarak nitelendirilmektedir (5. CD 2025\/6446<\/strong>).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n
                            \n\n\n\n

                            7. Z\u0130NC\u0130RLEME SU\u00c7, HAK YOKSUNLU\u011eU VE D\u0130\u011eER UYGULAMA SORUNLARI<\/h3>\n\n\n\n
                              \n
                            • Ayn\u0131 su\u00e7 i\u015fleme karar\u0131 kapsam\u0131nda farkl\u0131 tarihlerde zimmet \u2192\u00a0TCK m.43 uygulanmal\u0131<\/strong><\/li>\n\n\n\n
                            • Zimmet miktar\u0131 net belirlenmeden\u00a0TCK m.249 uygulanamaz<\/strong><\/li>\n\n\n\n
                            • TCK m.53\/5 uygulan\u0131rken:\n
                                \n
                              • Hangi hak ve yetkinin<\/strong>\u00a0yasakland\u0131\u011f\u0131 a\u00e7\u0131k\u00e7a g\u00f6sterilmeli<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                              • Vek\u00e2let \u00fccreti, kat\u0131lma s\u0131fat\u0131 ve zamana\u015f\u0131m\u0131 hususlar\u0131 \u00e7o\u011fu dosyada bozma sebebidir.<\/li>\n<\/ul>\n\n\n\n
                                \n\n\n\n

                                8. SONU\u00c7<\/h3>\n\n\n\n

                                Yarg\u0131tay i\u00e7tihatlar\u0131 birlikte de\u011ferlendirildi\u011finde;<\/p>\n\n\n\n

                                  \n
                                • Kooperatiflerde zimmet su\u00e7unda\u00a0otomatik mahkumiyet anlay\u0131\u015f\u0131 terk edilmi\u015ftir<\/strong>.<\/li>\n\n\n\n
                                • \u0130spat standard\u0131 y\u00fckseltilmi\u015f,<\/li>\n\n\n\n
                                • Bilirki\u015fi incelemesi merkez\u00ee h\u00e2le gelmi\u015f,<\/li>\n\n\n\n
                                • Basit\u2013nitelikli zimmet ayr\u0131m\u0131\u00a0hile kavram\u0131 \u00fczerinden netle\u015ftirilmi\u015ftir<\/strong>.<\/li>\n\n\n\n
                                • Kullanma zimmeti bak\u0131m\u0131ndan\u00a0nema hesab\u0131 zorunlu<\/strong>\u00a0k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n\n\n\n

                                  Sonu\u00e7 olarak, kooperatif zimmet davalar\u0131 art\u0131k sadece \u201ckay\u0131p para\u201d de\u011fil,
                                  g\u00f6rev, yetki, kast, gizleme ve muhasebe tekni\u011fi<\/strong> ekseninde \u00e7ok boyutlu de\u011ferlendirme gerektiren dosyalar h\u00e2line gelmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                  1. Kooperatifler, \u00fcyelerinin ekonomik menfaatlerini korumak amac\u0131yla kurulan ve kamusal g\u00fcven unsurunu b\u00fcnyesinde bar\u0131nd\u0131ran yap\u0131lard\u0131r. Bu nedenle kooperatif y\u00f6neticileri, muhasebecileri ve fiilen mali tasarrufta bulunan g\u00f6revliler bak\u0131m\u0131ndan\u00a0zimmet su\u00e7u, uygulamada en s\u0131k kar\u015f\u0131la\u015f\u0131lan ceza hukuku sorunlar\u0131ndan biridir. Yarg\u0131tay \u00f6zellikle son y\u0131llarda verdi\u011fi kararlarla, kooperatiflerde zimmet su\u00e7unun s\u0131n\u0131rlar\u0131n\u0131 daraltan de\u011fil; ispat ve nitelendirmeyi a\u011f\u0131rla\u015ft\u0131ran bir i\u00e7tihat \u00e7izgisi geli\u015ftirmi\u015ftir. \u0130ncelenen […]<\/p>\n","protected":false},"author":1,"featured_media":1797,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,10],"tags":[],"class_list":["post-2599","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diger-davalar-ve-emsal-kararlar","category-hukuk-gundem"],"_links":{"self":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/2599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/comments?post=2599"}],"version-history":[{"count":1,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/2599\/revisions"}],"predecessor-version":[{"id":2600,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/posts\/2599\/revisions\/2600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media\/1797"}],"wp:attachment":[{"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/media?parent=2599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/categories?post=2599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hukuk.name\/index.php\/wp-json\/wp\/v2\/tags?post=2599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}