Erzincan Binali Yıldırım Üniversitesi Hukuk Fakültesi Dergisi,
Journal Year:
2023,
Volume and Issue:
27(2), P. 279 - 301
Published: Dec. 26, 2023
213
sayılı
VUK’nun
359.
maddesinde
düzenlenen
vergi
kaçakçılığı
suçlarının
takibine
ilişkin
367.
özel
bir
usul
öngörülmüş
olup,
anılan
maddede
ilgili
komisyonundan
mütalaa
alınmasının
zorunlu
olduğu
düzenlenmiştir.
Yargıtay,
verilmesini
muhakeme
şartı
olarak
görmekte,
hem
fiil
de
fail
için
verilip
verilmediğini
büyük
titizlikle
denetlemektedir.
Ayrıca
mütalaanın
yargılama
makamlarına
yol
gösterici
takdiri
delil
niteliği
taşıdığını
kabul
etmektedir.
Ancak
08.04.2022
tarih
ve
7394
Kanun’un
5.
maddesi
ile
şartının
düzenlendiği
maddesine
yeni
fıkra
eklenerek
önemli
değişiklik
yapılmıştır.
Bu
ile,
soruşturma
veya
kovuşturma
konusu
olmuş
fiilinin,
başka
kişi
tarafından
ya
da
kişiyle
birlikte
işlendiğinin
sonradan
tespiti
halinde,
tespit
edilen
bu
kişiler
hakkında
kamu
davası
açılabilmesi
ayrıca
alınmasına
gerek
olmayacağı
belirtilmektedir.
Böylelikle,
öncesinde
her
durumda
verilme
zorunluluğunun
aranmasına
verilemeyeceğinin
anlaşılması
halinde
ise
düşme
kararı
verilmesi
gerektiğine
yönelik
Yargıtay
uygulaması,
getirilen
düzenleme
özelinde
sonlanmıştır.
11.
Ceza
Dairesi
ise,
Kanun
düzenlemenin
derhal
uygulama
ilkesi
kapsamında
olduğunu
değerlendirerek
değişiklikten
önce
açılan
yokluğu
nedeniyle
verilen
davalarda,
getirildiğini
belirterek
verilemeyeceğini
ifade
etmiştir.
Dairesi’nin
salt
şekli
ceza
hukukuna
ait
kurum
kabulüne
dayanmaktadır.
kanaatimizce,
özü
işlevi
sebebiyle
yalnızca
özgü
edilmesi
mümkün
olmayıp,
devlet
arasındaki
cezalandırma
ilişkini
sona
erdirmesi
bakımından
maddi
yönü
bulunmaktadır.
itibarla
eldeki
çalışmada,
görüşünün
aksine,
öncelikle
hukuku
yönleriyle
yönlerinin
bulunduğu
açıklanmaya
çalışılmış
getiri-len
değişikliğin
derdest
davalarda
geriye
yürütülmesine
konu
iki
kararının
kapsamda
değerlendirilmesi
eleştirisine
yer
verilmiştir.
The Journal of Organic Chemistry,
Journal Year:
2024,
Volume and Issue:
89(6), P. 4074 - 4084
Published: Feb. 23, 2024
Herein,
an
oxidant-
and
metal-free
electrochemical
selenylation
reaction
of
chalcones
with
diselenides
for
the
synthesis
3-selenylazaflavanones
3-selenylflavanones
at
room
temperature
was
reported.
The
method
proceeded
under
mild
conditions,
exhibited
a
broad
substrate
scope,
provided
selenylated
products
in
moderate
to
excellent
yields
high
regio-
stereoselectivity.
could
also
be
readily
scaled
up
efficiency.
Detailed
mechanistic
studies
through
control
experiments
disclosed
that
selenium-based
radical
might
participate
this
transformation.
The Journal of Organic Chemistry,
Journal Year:
2024,
Volume and Issue:
89(12), P. 8632 - 8640
Published: June 6, 2024
Herein,
we
disclosed
a
highly
efficient
pathway
toward
3-selenylated
chromone
derivatives
via
electrocatalytic
cascade
selenylation/cyclization/deamination
of
2-hydroxyaryl
enaminones
with
diselenides.
This
method
showed
mild
conditions,
easy
operation,
wide
substrate
scope,
and
good
functional
group
tolerance.
Furthermore,
this
electrosynthesis
strategy
was
amendable
to
scale-up
the
reaction.
Additionally,
preliminary
experiments
revealed
that
reaction
probably
proceeded
cation
instead
radical
pathway.
Chinese Journal of Chemistry,
Journal Year:
2024,
Volume and Issue:
42(12), P. 1367 - 1372
Published: Feb. 23, 2024
Comprehensive
Summary
The
selective
oxidative
sulfonylation
of
alkenes
with
selenium
sulfonate
depended
on
the
reaction
conditions.
electrochemical
C—H
proceeded
smoothly
to
afford
(
E
)‐vinyl
sulfones
good
selectivity
in
an
undivided
cell
without
external
oxidant.
While
aerobic
trifunctionalization
occurred
presence
KI
air,
which
provides
β
‐keto
selenosulfones
via
formation
C—O,
C—S,
and
C—Se
bonds
one‐pot.
Following
control
experiments,
a
plausible
mechanism
is
proposed
rationalize
experimental
results.
ChemistryOpen,
Journal Year:
2025,
Volume and Issue:
unknown
Published: March 27, 2025
Abstract
This
review
manuscript
examines
magnetic
nanocatalysts
and
their
pivotal
role
in
forming
carbon‐sulfur
(C−S)
carbon‐selenium
(C−Se)
bonds.
The
study
delves
into
the
latest
advancements
synthesis,
characterization,
application
of
nanocatalysts,
highlighting
unique
advantages,
including
enhanced
catalytic
activity,
superior
selectivity,
easy
recovery
through
separation,
which
align
with
principles
green
chemistry.
Through
a
critical
analysis
recent
research
findings,
this
also
explores
mechanistic
pathways
facilitated
by
these
offering
insights
operational
efficiency
potential
for
recyclability.
aims
not
only
to
catalog
current
achievements
burgeoning
field
but
identify
challenges
propose
future
directions
developing
more
efficient,
sustainable,
versatile
systems
C−S
C−Se
bond
formation.
By
encompassing
broad
spectrum
ranging
from
bare
magnets
functionalized
composite
materials,
is
comprehensive
resource
researchers
engaged
organic
catalysis,
sustainable
Chemistry - A European Journal,
Journal Year:
2024,
Volume and Issue:
30(25)
Published: Feb. 23, 2024
Abstract
With
alkyl
halides
(I,
Br,
Cl)
as
a
coupling
partner,
an
electrochemically
driven
strategy
for
para
‐selective
C(sp
2
)−H
alkylation
of
electron‐deficient
arenes
(aryl
esters,
aldehydes,
nitriles,
and
ketones)
has
been
achieved
to
access
diverse
alkylated
in
one
step.
The
reaction
enables
the
activation
absence
sacrificial
anodes,
achieving
formation
)‐C(sp
3
)
bonds
under
mild
electrolytic
conditions.
utility
this
protocol
is
reflected
high
site
selectivity,
broad
substrate
scope,
scalable.
European Journal of Organic Chemistry,
Journal Year:
2024,
Volume and Issue:
27(47)
Published: Aug. 27, 2024
Abstract
Electroreduction
is
an
important
aspect
of
organic
electrochemistry.
Its
chemistry
does
not
require
the
addition
additional
reductants,
making
it
effective
alternative
to
various
traditional
reduction
reactions.
Among
them,
organo‐mediated
electroreduction
recognized
as
a
promising
approach.
Organo‐mediators
can
be
reduced
directly
at
cathode
form
reactive
radical
anions
that
subsequently
reduce
substrate
via
electron
transfer
(
ET
)
initiate
reaction
being
investigated.
typically
have
more
positive
potential,
and
their
role
in
whole
similar
catalysts.
Their
transforms
process
from
original
heterogeneous
into
homogeneous
one.
Organo‐mediated
effectively
avoid
over‐electrolysis
product
electrode
intolerance
sensitive
substrates
or
functional
groups
during
electrolysis,
thereby
preventing
occurrence
side
It
also
prevent
excessive
consumption
reagents
electrical
energy
while
promoting
achieve
higher
completely
different
selectivity.
Considering
advantages
this
type
reaction,
review
will
provide
detailed
description
reactions
mediated
by
molecules
recent
years
elucidate
mechanism
organo‐mediators
transformations.
Abstract
Electrosynthesis
of
selenylated‐oxazolone
derivatives
via
cascade
selenylation/cyclization
ynamides
was
disclosed.
A
series
diaryl
diselenides,
dialkyl
and
heteroaryl‐substituted
tolerated
in
this
protocol
delivered
4‐selenyloxazolones
28–83%
yields.
The
scale‐up
reaction
the
oxidation
performed
to
showcase
practicability
method.
Furthermore,
mechanistic
experiments
indicated
that
a
cationic
pathway
instead
radical
probably
involved.