KRİPTO VARLIK HİZMET SAĞLAYICILARDA ZİMMET SUÇU

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.

Kaynakça

1. Arslanian H and Fischer F, ‘A high-level taxonomy of crypto-assets’ (2020) The Future of Finance
2. Artuk ME ve Gökcen A, Ceza Hukuku Özel Hükümler (18. baskı, Adalet Yayınevi 2019)
3. Atay O, ‘Bankacılık Zimmeti Suçu’ (2022) 49 Türkiye Adalet Akademisi Dergisi
4. Bambara JJ and Allen PR, ‘Blockchain: A practical Guide to Developing Business, Law, and Technology Solutions’ (McGraw-Hill Education 2018)
5. Can N, ‘Türk Ceza Kanunu’nda zimmet suçu (TCK m 247–249)’ (2020) 25 Dicle Üniversitesi Hukuk Fakültesi Dergisi 43
6. Cappiello B, ‘Blockchain Based Organizations and the Governance of on-Chain and off-Chain Rules: Towards Autonomous (legal) Orders?’ (Springer 2020) Blockchain, Law and Governance
7. Carlisle D, The Crypto Launderers: Crime and Cryptocurrencies from the Dark Web to DeFi and Beyond (2024)
8. Centel N, ‘Zimmet suçu’ (2019) 21 DEÜ Prof. Dr. Durmuş Tezcan’a Armağan, Hukuk Fakültesi Dergisi

9. Centel N, Zafer H ve Çakmut Ö, Kişilere Karşı İşlenen Suçlar, Cilt I (4. baskı, Beta Yayınevi, Eylül 2017)
10. Corrales M, Fenwick M and Haapio H, ‘Digital Technologies, Legal Design and the Future of the Legal Profession’ Perspectives in Law, Business and Innovation
11. De Filippi P and Wright A, Blockchain and the Law: The Rule of Code (Harvard University Press 2018)
12. De Vido S, ‘All that Glitters is not Gold: The Regulation of Virtual Currencies in the New EU V Anti-Money Laundering Directive’ (2019) 38 Computer Law and Security Review
13. Demirbaş T, Ceza Hukuku Genel Hükümler (15. baskı, Seçkin Yayıncılık 2022)
14. Doğan Ö, ‘Ahlakta, hukukta ve siyasette özgürlük kavramı üstüne’ (2005) 73(1) İstanbul Üniversitesi Hukuk Fakültesi Mecmuası
15. Donay S, ‘Türk Hukukunda Zimmet’ (1968) 2(3) Mukayeseli Hukuk Araştırmaları Dergisi
16. Donay S, Bankacılık Ceza Hukuku (1. baskı, Beta Basım Yayın, Şubat 2007)
17. Dönmez Demren B, ‘Türk Ceza Kanunu’nda Kamu Görevlisi Kavramı’ (2011) 94 Türkiye Barolar Birliği Dergisi
18. Dursun S, Bankacılık Düzenine Karşı Suçlar (Seçkin Yayıncılık 2006)
19. Ferrari V, ‘The regulation of crypto-assets in the EU – investment and payment tokens under the radar’ (2020) 27(3) Maastricht Journal of European and Comparative Law
20. Fisch C, ‘Initial Coin Offerings (ICOs) to Finance New Ventures’ (2019) 34(1) Journal of Business Venturing 1–22
21. Foley S, Karlsen JR and Putnins TJ, ‘Sex, Drugs, and Bitcoin: How much İllegal Activity is Financed Through Cryptocurrencies?’ (2018) Review of Financial Studies
22. Gökcan HT, Görevi Kötüye Kullanma, Zimmet, Banka Zimmeti, İrtikap, Rüşvet Suçları ve Kamu İdaresine Karşı İşlenen Suçlar (Seçkin Yayıncılık 2008)
23. Gürses D, Bankacılık Kanununa Göre Zimmet Suçu (On İki Levha Yayınevi 2009)
24. Hacker P and Thomale C, ‘Crypto-Securities Regulation: ICOs, Token Sales and Cryptocurrencies under EU Financial Law’ (2018) 15 European Company and Financial Law Review
25. Hakan Hakeri, Ceza Hukuku Genel Hükümler (21. baskı, Adalet Yayınevi 2017)
26. Hardjono T, Lipton A and Pentland A, ‘Wallet attestations for virtual asset service providers and crypto-assets insurance’ (2020)
27. Härdle WK, Harvey CR and Reule RCG, ‘Understanding cryptocurrencies’ (2019) Capital Markets: Market Microstructure eJournal
28. Howell ST, Niesser M and Yermack D, ‘Initial coin offerings: financing growth with cryptocurrency token sales’ (2020) 33(9) The Review of Financial Studies
29. Hrabčák L and Štrkolec M, ‘EU Regulation of the Crypto-Assets Market’ (2024) 29 Białostockie Studia Prawnicze
30. Huang S, ‘Cryptocurrency and Crime’ FinTech, Artificial Intelligence and the Law (1st edn, Routledge 2021)
31. İtişgen R, ‘Türk Ceza Hukukunda Zimmet Suçu’ (2013) LXXI(1) İstanbul Üniversitesi Hukuk Fakültesi Mecmuası 639–672
32. Kangal ZT, ‘Cezalandırılabilirliğin Objektif Koşulları’ (2010) 68(1–2) İstanbul Üniversitesi Hukuk Fakültesi Mecmuası
33. Kethineni S and Cao Y, ‘The Rise in Popularity of Cryptocurrency and Associated Criminal Activity’ (2020) 30 International Criminal Justice Review
34. Koca M ve Üzülmez İ, Türk Ceza Hukuku Genel Hükümler (20. baskı, Seçkin Yayıncılık 2024)
35. Kovalchuk O, Shevchuk R and Banakh S, ‘Cryptocurrency Crime Risks Modeling: Environment, E-Commerce, and Cybersecurity İssue’ (Forthcoming 2024) IEEE Access 50677
36. Kushnirenko SP and Kharatishvili AG, ‘Cryptocurrencies turnover and forensic analysis of the mechanism of committing crimes’ (2022) 9(4) Kutafin Law Review
37. Lee C, Kang C, Choi W, Cha M, Woo J and Hong JW-K, ‘CODE: Blockchain-Based Travel Rule Compliance System’ (2022) Proceedings of the 2022 IEEE International Conference on Blockchain
38. Lener R, ‘Cryptocurrencies and crypto-assets in the Italian and EU perspective’ (2022) 1 Vestnik of Saint Petersburg University: Law
39. Meran N, Zimmet – Rüşvet – İrtikap ve Görevi Kötüye Kullanma Suçları (3. baskı, Seçkin Yayıncılık 2013)
40. Miseviciute J, ‘Blockchain and Virtual Currency Regulation in the EU’ (2018) 19(3) Journal of Investment Compliance
41. Nestarcova D, A Critical Appraisal of Initial Coin Offerings: Lifting the “Digital Token’s Veil” (Koninklijke Brill NV, Brill Research Perspectives in International Law Series, vol 1, 2019)
42. Okuyucu Ergün G, Türk Ceza Hukuku’nda Zimmet Suçu (1. Bası, Çakmak Yayınevi 2008)
43. Özbek VÖ, Doğan K ve Bacaksız P, Türk Ceza Hukuku Özel Hükümler (19. baskı, Seçkin Yayınevi 2024)
44. Özgenç İ, Türk Ceza Hukuku Genel Hükümler (18. baskı, Seçkin Yayıncılık 2024)
45. Özgenç İ, Zimmet suçu (Seçkin Yayıncılık 2009)
46. Öztürk B and Erdem MR, Uygulamalı Ceza Hukuku ve Güvenlik Tedbirleri Hukuku (22. Bası, Seçkin Yayıncılık 2022)
47. Rosenberger P, Bitcoin und Blockchain: Vom Scheitern einer Ideologie und dem Erfolg einer revolutionären Technik (Springer Vieweg 2018)
48. Ross J and Swan G, ‘The Markets in Crypto Assets Regulation: What should firms be doing now?’ (2024) 7(4) Journal of Financial Compliance
49. Saha S, Hasan AR, Mahmud A, Ahmed N, Parvin N and Karmakar H, ‘Cryptocurrency and financial crimes: a bibliometric analysis and future research agenda’ (2024) 7(8) Multidisciplinary Reviews 2024168
50. Savoie M, Dowdall M and Manhambara P, ‘UK/EU Regulatory Developments in Payments, Crypto-Assets and Buy-Now-Pay-Later Agreements’ (2023) 17(2) Journal of Payments Strategy & Systems
51. Setiawan PJ and Wu J, ‘Characteristics of Cryptoasset-Related Crimes and Convergence-Based Law Enforcement Policies’ (2023) 23 Jurnal Dinamika Hukum
52. Shcherbak S, ‘How Should Bitcoin be Regulated’ (2014) 41 European Journal of Legal Studies
53. Soyaslan D, Ceza Hukuku Genel Hükümler (5.Baskı, Yetkin Yayınları 2005)
54. Sözüer A, ‘Yeni Bankacılık Kanununda Suçlar ve Yaptırımlar’ (2005) 5 Hukuki Perspektifler Dergisi
55. Tezcan D, Erdem MR ve Önok RM, Teorik ve Pratik Ceza Özel Hukuku (Güncellenmiş 22. baskı, 2024)
56. Tomanek S and Rirsch R, ‘New AML Regulation: From “Virtual Currency” to “Crypto Assets” – Differentiation from Tokenised Financial İnstruments and Potential Concerns over the Perceived end of Pseudonymity in the Crypto Sector’ (2022) 5(4) Journal of Financial Compliance
57. Toroslu N, Ceza Hukuku Genel Kısım (8. baskı, Savaş Yayınevi 2005)
58. Trozze A, Kamps J, Akartuna EA, Hetzel FJ, Kleinberg B, Davies T and Johnson SD, ‘Cryptocurrencies and future financial crime’ (2022) 11 Crime Science 2
59. Uğurlu E, Blockchain Use in Different Industries (Blockchain Kullanım Alanları) (Lap Lambert Academic Publishing 2023)
60. Urbani A and Minto A, ‘Recent Trends in Designing the EU Anti-Money Laundering Regulatory Landscape: The Fourth Aml Directive Between Lights, Shadows and Future Perspectives’ (2016) 5 Law and Economics Yearly Review
61. Ünver Y, ‘Ceza Hukukunda Hukuksal Değer’ (2003) Hukuk Felsefesi ve Sosyolojisi Arkivi (İstanbul Barosu Yayını)
62. Ünver Y, Ceza Hukukuyla Korunması Amaçlanan Hukuksal Değer (Seçkin Yayıncılık 2003)
63. Vandezande N, ‘Virtual currencies under EU Anti-Money Laundering Law’ (2017) 33 Computer Law & Security Review
64. Vigna P and Casey MJ, The Age of Cryptocurrencies: How Bitcoin and digital money are challenging the global economic order (St Martin’s Press 2016)
65. Yano M, Dai C, Masuda K and Kishimoto Y, ‘Creation of blockchain and a new ecosystem’ Blockchain and Cryptocurrency: Building a High Quality Marketplace for Crypt Data (Springer Open 2020)
66. Zetzsche DA, Annunziata F, Arner DW and Buckley RP, ‘The Markets in Crypto-Assets Regulation (MiCA) and the EU Digital Finance Strategy’ (2020) PSN: Markets & Investment (Topic)