KRİPTO VARLIK HİZMET SAĞLAYICILARDA ZİMMET SUÇU

Yıl 2026, Sayı: 65, 199 - 234, 20.01.2026

Bilal Emre Can

https://doi.org/10.54049/taad.1846851

Öz

Resmi Gazete’de 2 Temmuz 2024 tarihinde yayımlanarak yürürlüğe giren “Sermaye Piyasası Kanununda Değişiklik Yapılmasına Dair Kanun” ile birlikte kripto varlık hizmet sağlayıcılarının zimmeti müstakil bir suç haline gelmiştir. Ayrıca, çeşitli değişiklikler getiren 7518 s. kanun, kripto alım-satım, takas gibi işlemler yapan gerçek veya tüzel kişilerin, Sermaye Piyasası Kurulu tarafından yetkilendirilmeden işlem yapmasını yasaklamış ve buna aykırı eylemlerin cezalandırılacağını öngörmüştür.
Bu çalışmada 7518 sayılı kanun ile 6362 sayılı kanunun 110/A maddesine eklenerek bağımsız bir suç haline gelen kripto varlık hizmet sağlayıcılarda zimmet suçunun, suç genel teorisine uygun olarak tahlili, suçun nitelikli hali, etkin pişmanlık, yaptırım ve yargılama usulü incelenmiştir.

Anahtar Kelimeler

Kripto varlık hizmet sağlayıcı , zimmet , kripto varlık , suç

Etik Beyan

Bu makale Etik Kurul iznine tabi değildir

The Crime of Embezzlement by Crypto Assets Service Providers

Öz

The “Law on the Amendment of the Capital Markets Law,” which was published in the Official Gazette on July 2, 2024, and entered into force, has defined the embezzlement by crypto assets service providers as a separate and distinct criminal offense. Furthermore, Law No. 7518, which encompasses various amendments, has prohibited real persons or legal entities engaged in activities such as the purchase, sale, or exchange of cryptocurrencies from conducting such transactions without authorization from the Capital Markets Board, and it has stipulated that violations of this provision will be subject to legal penalties.
In this study, the crime of embezzlement by crypto asset service providers, which was established as a distinct offense through the addition of Article 110/A to Law No. 6362 by Law No. 7518, is analyzed in line with the general theory of criminal law. The aggravated forms of the offense, the concept of active remorse, applicable penalties, and the procedural aspects of prosecution are examined in detail.

Anahtar Kelimeler

Crypto assets service providers (VASPs) , embezzlement , crypto assets , crime

Etik Beyan

This article is not subject to Ethics Committee permission.

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