Https://iupress.istanbul.edu.tr/journal/jpfs/article/kuresellesme-surecinde-servet-dagilimi-acisindan-veraset-ve-intikal-vergisi

Abstract

In Capital Market Law No. 6362, capital market crimes and misdemeanors were regulated in order to ensure the functioning and development of the capital market in a reliable, transparent, effective, stable, fair and competitive environment, and to regulate and control the capital market in order to protect the rights and interests of investors, which also expresses the purpose of the Law. Some of the acts that give rise to capital market crimes and misdemeanors are market frauds. For acts of this nature, two types of market fraud crimes are stipulated in article 107 of the Capital Market Law. In this context, the legal definition of the transaction-based market fraud crime under article 107/1 and the information-based market fraud crime under article 107/2 of the Capital Market Law have been made. When these legal definitions are examined, it is determined that there are different features compared to the abrogated Capital Market Law no. 2499. In this regard, it is important to examine the current regulation regarding market fraud crime in terms of crime theory and to reveal both the common and different features of the abrogated Capital Market Law. Furthermore, in an investigation in terms of crime theory, in case the crime does not occur in terms of factors, the provision regarding the market distorting actions regulated in the Capital Market Law may be in question because, in accordance with Article 104 of the Capital Market Law, in cases where the crime does not occur (and therefore no criminal sanction can be imposed), a financial administrative penalty is imposed for the same acts.