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ARTICLE · 11 OCTOBER 2024

Türk Hukuku Kapsamında Kripto Varlıkların Parasal Niteliği

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Teknolojinin hızla gelişmesi ticaret, finans, muhasebe ve hukuk gibi pek çok alanda büyük dönüşümlere yol açmıştır. Dijitalleşmenin hayatımıza girmesiyle birlikte...

TurkeyTechnology
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Dila Güneş
Ece Algül
Ece Algül
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ÖZET

Kripto varlıkların hukuki durumu ve parasal niteliği, Türkiye'de ve dünyada önemli bir gündem konusu olarak tartışılmaya devam etmektedir. 2024 yılında yaşanan gelişmeler sonucu yapılan yasal düzenlemelerle kripto varlıklar tanımlanmış ve hukuk düzlemindeki varlıkları kabul edilmiş olsa da bunların hukuki niteliği konusunda tartışmalar devam etmektedir. Öğretideki görüşe göre; kripto varlıklar ile ödeme yapılması, para ödeme borcu kapsamına girmemekte ve bu nedenle kripto varlıkla karşı edim ödemesi kararlaştırılan sözleşmelerin batıl kabul edilebileceği ileri sürülmektedir. Mevzuatta son gerçekleşen değişiklikler de dikkate alındığında, kripto varlıkların para yahut elektronik para niteliğinde olmadığı ve fakat bir hak ihtiva etmeleri gereği sözleşme serbestisi ilkesi de dikkate alındığında sözleşmelerde bir tarafın edimi karşında ifa edilecek borç olarak kripto varlıklarla belirleme yapılmasının mümkün olduğu değerlendirilmektedir.

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