{"id":1050,"date":"2019-07-16T10:48:03","date_gmt":"2019-07-16T10:48:03","guid":{"rendered":"http:\/\/www.www.nazali.av.tr\/?p=1050"},"modified":"2019-07-16T10:48:03","modified_gmt":"2019-07-16T10:48:03","slug":"anayasa-mahkemesinin-10-04-2019-tarihli-ve-e-2018-136-k-2019-21-sayili-karari","status":"publish","type":"post","link":"https:\/\/nazali.av.tr\/en\/anayasa-mahkemesinin-10-04-2019-tarihli-ve-e-2018-136-k-2019-21-sayili-karari\/","title":{"rendered":"ANAYASA MAHKEMES\u0130\u2019N\u0130N 10\/04\/2019 TAR\u0130HL\u0130 VE E. 2018\/136, K. 2019\/21 SAYILI KARARI"},"content":{"rendered":"\n<p><strong>22.06.<\/strong>2019<\/p>\n\n\n\n<p><strong>KONU:<\/strong> \n12\/6\/1933 tarihli ve 2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon\n Tahvil\u00e2t ve Hisse Senedi Bedellerinin Hazineye \u0130ntikali Hakk\u0131nda \nKanun\u2019un 1., 2., 3. ve 4. maddelerinin Anayasa\u2019n\u0131n 5., 35., 48., ve 167.\n maddelerine ayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclerek iptallerine karar verilmesi \ntalebi.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1. OLAY<\/strong><\/h4>\n\n\n\n<p>Daval\u0131 \u015eirket\u2019in 2000 ve 2001 y\u0131llar\u0131na \nili\u015fkin olarak ortaklar\u0131na \u00f6denmesine karar verilen ancak \u00f6deme i\u015flemi \nyap\u0131lmayan k\u00e2r paylar\u0131n\u0131n 2308 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uyar\u0131nca Hazineye \nintikalinin sa\u011flanmas\u0131 i\u00e7in Hazine taraf\u0131ndan a\u00e7\u0131lan davada itiraz \nkonusu kurallar\u0131n Anayasa\u2019ya ayk\u0131r\u0131 oldu\u011fu kan\u0131s\u0131na varan Mahkeme, \niptalleri i\u00e7in ba\u015fvurmu\u015ftur.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2. \u0130PTAL\u0130 \u0130STENEN KANUN H\u00dcK\u00dcMLER\u0130<\/strong><\/h4>\n\n\n\n<p><strong><em>\u201cMadde 1 \u2013<\/em><\/strong><em>\n Anonim ve limited \u015firketleriyle sermayesi eshama ayr\u0131lm\u0131\u015f komandit \n\u015firketlerin komanditlere ait hisse senetlerinin ve tahvillerinin kanuni \nmazeret bulunmaks\u0131z\u0131n be\u015f senelik m\u00fcruruzamana u\u011fr\u0131yan faiz, temett\u00fc ve \nikramiye gibi menfaatleriyle bu \u015firketlerin hisse senetleri ve \ntahvillerinden bedele inkil\u00e2p etmi\u015f olanlar\u0131n\u0131n on senelik m\u00fcruruzamana \nu\u011frayan bedelleri Devlete intikal eder.<\/em><\/p>\n\n\n\n<p><em>Bu \u015firketler bahsolunan menfaat ve \nbedelleri m\u00fcruruzaman m\u00fcddetlerinin bitmesinden itibaren \u00fc\u00e7 ay i\u00e7inde \nmahall\u00ee malsand\u0131\u011f\u0131na verme\u011fe mecburdurlar.<\/em><\/p>\n\n\n\n<p><em>Nizamnamelerinde m\u00fcruruzaman m\u00fcddeti\n tasrih edilip de Ticaret Kanunu mucibince H\u00fck\u00fcmet\u00e7e tasdik edilmi\u015f olan\n \u015firketler i\u00e7in t\u00e2yin olunmu\u015f m\u00fcddetler m\u00fcruruzamana esas tutulur.<\/em><\/p>\n\n\n\n<p><strong><em>Madde 2<\/em><\/strong><em> \u2013 \nBirinci madde h\u00fckm\u00fcne riayet etmiyen \u015firketler verme\u011fe mecbur olduklar\u0131 \nparay\u0131 \u00fc\u00e7 misli tazminatla birlikte \u00f6deme\u011fe mahk\u00fbm edilirler.<\/em><\/p>\n\n\n\n<p><strong><em>Madde 3 \u2013<\/em><\/strong><em> Bu kanun ne\u015fri tarihinden muteberdir.<\/em><\/p>\n\n\n\n<p><strong><em>Madde 4<\/em><\/strong><em> \u2013 Bu kanunun h\u00fck\u00fcmlerini icraya Adliye ve Maliye Vekilleri memurdur.\u201d<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3. ANAYASA MAHKEMES\u0130\u2019N\u0130N DE\u011eERLEND\u0130RMES\u0130<\/strong><\/h4>\n\n\n\n<p>\u0130ptal ba\u015fvurusunda bulunan Mahkeme \ntaraf\u0131ndan, ba\u015fvuru karar\u0131nda \u00f6zetle; ger\u00e7ek ve t\u00fczel ki\u015filerin m\u00fclkiyet\n hakk\u0131n\u0131n anayasal g\u00fcvence alt\u0131nda oldu\u011fu, itiraz konusu kurallarda yer \nalan d\u00fczenlemeler ile \u015firket ve ortaklar aras\u0131ndaki ortakl\u0131k ili\u015fkisine \nve dolay\u0131s\u0131yla m\u00fclkiyet hakk\u0131nda m\u00fcdahalede bulunuldu\u011fu, zamana\u015f\u0131m\u0131na \nu\u011fram\u0131\u015f k\u00e2r pay\u0131 alaca\u011f\u0131n\u0131n Devlet\u2019e intikalini \u00f6ng\u00f6ren kural\u0131n \u015firket \nve ortaklar bak\u0131m\u0131ndan telafisi zor sonu\u00e7lar do\u011furabilece\u011fi, Devlet\u2019in \n\u00f6zel piyasalar a\u00e7\u0131s\u0131ndan&nbsp; g\u00f6revinin d\u00fczenleyici, koruyucu ve geli\u015ftirici\n tedbirleri almakla s\u0131n\u0131rl\u0131 oldu\u011fu belirtilerek kurallar\u0131n Anayasa\u2019n\u0131n \n5., 35., 48., ve 167. maddelerine ayk\u0131r\u0131 oldu\u011fu ileri s\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<p><strong>i. Kanun\u2019un 1. Maddesinin Anayasa Mahkemesi Taraf\u0131ndan \u0130ncelenmesi Neticesinde:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \n\u015firketlerin; s\u0131n\u0131rs\u0131z sorumluluklar\u0131 bulunan komandite ortaklar ile \nsorumluluklar\u0131 kural olarak taahh\u00fct ettikleri sermayeyi \u015firkete \ngetirmekle s\u0131n\u0131rl\u0131 olan komanditer ortaklardan olu\u015ftu\u011fu,<\/li><li>Yukar\u0131da yer verilen Kanun\u2019un 1. \nmaddesi ile, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komanditer \nortaklar\u0131n\u0131n paylar\u0131 ile anonim ve limited \u015firket ortaklar\u0131n\u0131n paylar\u0131na\n ili\u015fkin h\u00fck\u00fcmler getirilmekte oldu\u011fu,<\/li><li>H\u00fck\u00fcmde, pay senetlerinden s\u00f6z edilmi\u015f\n ise de pay senedi kavram\u0131n\u0131n sermaye \u015firketinin t\u00fcr\u00fcne g\u00f6re farkl\u0131 bir \nhukuki anlam ifade etti\u011fi ve sermaye \u015firketlerinin kural olarak pay \nsenedi \u00e7\u0131karmak zorunda olmad\u0131klar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda kural\u0131n sermaye \n\u015firketlerinin paylar\u0131 bak\u0131m\u0131ndan uygulama alan\u0131 bulaca\u011f\u0131n\u0131n anla\u015f\u0131ld\u0131\u011f\u0131,<\/li><li>H\u00fckm\u00fcn anlam\u0131 itibariyle faiz, k\u00e2r ve \nikramiye gibi menfaatler ile bedele ink\u0131lap eden pay ve tahvil \nbedellerinin; bor\u00e7lu taraf\u0131n\u0131 ancak \u015firketin olu\u015fturabilece\u011fi hukuki \ni\u015flemlerden oldu\u011fu,<\/li><li>S\u00f6z konusu menfaat ve bedeller \n\u00fczerinde ilgililer bak\u0131m\u0131ndan alacak hakk\u0131 do\u011furan hukuki i\u015flemlerin, \n\u015firket bak\u0131m\u0131ndan bor\u00e7land\u0131r\u0131c\u0131 hukuki i\u015flem niteli\u011finde oldu\u011fu,<\/li><li>Bor\u00e7land\u0131r\u0131c\u0131 i\u015flemlerin, bor\u00e7lunun \nmalvarl\u0131\u011f\u0131nda sadece bor\u00e7 do\u011furmakta olup borcun konusu \u00fczerindeki \nm\u00fclkiyet hakk\u0131n\u0131n malikini de\u011fi\u015ftirmedi\u011fi,<\/li><li>M\u00fclkiyet hakk\u0131n\u0131n malikinin de\u011fi\u015fmesi \ni\u00e7in bor\u00e7land\u0131r\u0131c\u0131 i\u015flemin ifas\u0131 niteli\u011findeki tasarruf i\u015fleminin \nyap\u0131lmas\u0131 gerekmekte oldu\u011fu ancak h\u00fck\u00fcmlerde belirtilen menfaat ve \nbedellerin m\u00fclkiyet hakk\u0131 da \u015firkete ait oldu\u011fundan ilgililerin bunlar \n\u00fczerinde alacak haklar\u0131 bulundu\u011fu,<\/li><li>H\u00fck\u00fcmde bahsedilen, faiz, k\u00e2r ve \nikramiye gibi menfaatlerden olu\u015fan alacak haklar\u0131n\u0131n be\u015f senenin \nsonunda, konusu bedele ink\u0131lap eden pay ve tahvil bedelleri olan alacak \nhaklar\u0131n\u0131n ise on senenin sonunda zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131n\u0131n \nbelirtildi\u011fi, bu ifadenin 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nun 146 ve \n147. maddelerinin devam\u0131 niteli\u011finde oldu\u011fu,<\/li><li>D\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131n\u0131n hukuk g\u00fcvenli\u011fi\n m\u00fcessesesi oldu\u011fu, ger\u00e7ekle\u015fti\u011finde s\u00f6z konusu alacak haklar\u0131n\u0131 eksik \nborca d\u00f6n\u00fc\u015ft\u00fcrd\u00fc\u011f\u00fc, eksik bor\u00e7 haline gelen borcun zamana\u015f\u0131m\u0131 defini \nileri s\u00fcrebilir hale getirdi\u011fi,<\/li><li>Kuralda bahsedilen <em>zamana\u015f\u0131m\u0131na u\u011frayan menfaat ve bedellerin devlete intikali<\/em> ile bu bedeller \u00fczerindeki alacak hakk\u0131n\u0131n Devlet\u2019e ge\u00e7mesinin kastedildi\u011fi,<\/li><li>Devlet\u2019e tan\u0131nan bu alacak hakk\u0131n\u0131n \nkamu alaca\u011f\u0131 niteli\u011fi ta\u015f\u0131mad\u0131\u011f\u0131, s\u00f6z konusu alacak hakk\u0131n\u0131n hukuki \nsebebinin kanun olmas\u0131, zamana\u015f\u0131m\u0131na tabi k\u0131l\u0131nmamas\u0131, yerine \ngetirilmezse uygulanacak yapt\u0131r\u0131m\u0131n da kanunla belirlenmi\u015f olmas\u0131 \nsebebiyle i\u015fbu hakka sui generis nitelik kazand\u0131rd\u0131\u011f\u0131,<\/li><li>\u0130\u015fbu kanunun haz\u0131rland\u0131\u011f\u0131 d\u00f6nem \nitibari ile devletlerin k\u00fcresel bir ekonomik bunal\u0131m i\u00e7erisinde oldu\u011fu \nve artan Devlet vazifelerinin &nbsp;bulundu\u011fu bir d\u00f6nemde d\u00fczenlendi\u011fi<\/li><\/ul>\n\n\n\n<p>belirtilmi\u015ftir.<\/p>\n\n\n\n<p><strong>ii. Anayasa\u2019ya Ayk\u0131r\u0131l\u0131k Sorunu<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Anayasa\u2019n\u0131n 35. maddesi kapsam\u0131nda \ng\u00fcvence alt\u0131na al\u0131nan m\u00fclkiyet hakk\u0131n\u0131n ekonomik de\u011fer ifade eden ve \nde\u011feri parayla \u00f6l\u00e7\u00fclebilen her t\u00fcrl\u00fc mal varl\u0131\u011f\u0131n\u0131 kapsad\u0131\u011f\u0131,<\/li><li>M\u00fclkiyet hakk\u0131n\u0131n; ki\u015fiye ba\u015fkas\u0131n\u0131n \nhakk\u0131na zarar vermemek ve kanunlar\u0131n koydu\u011fu s\u0131n\u0131rlamalara uymak \nko\u015fuluyla, sahibine sahibi oldu\u011fu \u015feyi diledi\u011fi gibi kullanma, \nsemerelerinden yararlanma ve tasarruf etme olana\u011f\u0131 veren bir hak oldu\u011fu,<\/li><li>M\u00fclkiyet hakk\u0131n\u0131n, sahibine tan\u0131d\u0131\u011f\u0131 haklar\u0131n kullan\u0131lmas\u0131n\u0131n k\u0131s\u0131tlanmas\u0131n\u0131n bu hakka m\u00fcdahale te\u015fkil etti\u011fi,<\/li><li>Anonim ve limited \u015firketleriyle \nsermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerin komanditerlere ait hisse\n senetlerinin ve tahvillerinin zamana\u015f\u0131m\u0131na u\u011frayan faiz, k\u00e2r ve \nikramiye gibi menfaatleriyle bu \u015firketlerin pay senetleri ve \ntahvillerinden bedele ink\u0131lap etmi\u015f olanlar\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011frayan \nbedellerinin Devlet\u2019e intikalini \u00f6ng\u00f6ren kural\u0131n da yukar\u0131da a\u00e7\u0131kland\u0131\u011f\u0131\n \u00fczere, m\u00fclkiyet hakk\u0131na m\u00fcdahale te\u015fkil etti\u011fi,<\/li><li>D\u00fc\u015f\u00fcr\u00fcc\u00fc zamana\u015f\u0131m\u0131 ger\u00e7ekle\u015fti\u011finde, \nborcun konusu \u00fczerinde m\u00fclkiyet hakk\u0131n\u0131n maliki bak\u0131m\u0131ndan de\u011fi\u015fiklik \nolmad\u0131\u011f\u0131, dolay\u0131s\u0131yla zamana\u015f\u0131m\u0131ndan \u00f6nce veya sonra, s\u00f6z konusu borcun \nbor\u00e7lusunun \u015firket oldu\u011fu, ancak zamana\u015f\u0131m\u0131 ger\u00e7ekle\u015finceye kadar bor\u00e7 \nkar\u015f\u0131l\u0131\u011f\u0131 olarak \u015firkette bulunan de\u011ferlerin, zamana\u015f\u0131m\u0131 sonras\u0131nda \n\u015firketin serbest\u00e7e tasarruf edebilece\u011fi \u00f6z varl\u0131\u011fa d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fc,<\/li><li>Bu durum zamana\u015f\u0131m\u0131na u\u011frayan \nbor\u00e7lar\u0131n \u00fczerindeki m\u00fclkiyet hakk\u0131n\u0131n s\u0131n\u0131rs\u0131z ve s\u00fcresiz olarak \nortadan kald\u0131r\u0131lmas\u0131n\u0131n yan\u0131nda bu bor\u00e7lar\u0131n \u00f6denmesinin de \u00f6n\u00fcne \nge\u00e7ti\u011fi, s\u00f6z konusu menfaat ve bedellerin Devlet\u2019e intikalinin, \u015firketin\n malvarl\u0131\u011f\u0131n\u0131 do\u011frudan azaltmas\u0131 yan\u0131nda dolayl\u0131 olarak da \u015firket \nortaklar\u0131n\u0131n paylar\u0131n\u0131n de\u011ferinde d\u00fc\u015fmeye yol a\u00e7acak olmas\u0131 sebebiyle \nortaklar\u0131n m\u00fclkiyet hakk\u0131na dolayl\u0131 bir etki g\u00f6sterdi\u011fi,<\/li><li>Anayasa\u2019n\u0131n 35. maddesinde belirtilen \nkamu yarar\u0131 amac\u0131yla ve kanunla s\u0131n\u0131rland\u0131r\u0131labilen m\u00fclkiyet hakk\u0131n\u0131n, \nilaveten Anayasa\u2019n\u0131n 13. maddesi gere\u011fince temel hak ve \u00f6zg\u00fcrl\u00fcklere \nili\u015fkin s\u0131n\u0131rland\u0131rma de\u011ferlendirilmesine tabi tutulmas\u0131 gerekti\u011fi,<\/li><li>Bu do\u011frultuda, s\u00f6z konusu h\u00fckm\u00fcn \nAnayasa\u2019ya uygunlu\u011fu tart\u0131\u015fmas\u0131nda, kamu yarar\u0131 amac\u0131 ta\u015f\u0131mas\u0131 ve \n\u00f6l\u00e7\u00fcl\u00fcl\u00fck kriterini yerine getirmesi gerekti\u011fi,<\/li><li>Artan Devlet g\u00f6revleri sebebiyle \nortaya \u00e7\u0131kan masraflar\u0131 kar\u015f\u0131lamada finansman olarak kullan\u0131lmas\u0131 \nd\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnden i\u015fbu h\u00fckm\u00fcn kamu yarar\u0131 amac\u0131 ta\u015f\u0131d\u0131\u011f\u0131n\u0131n tart\u0131\u015fmas\u0131z \noldu\u011fu,<\/li><li>H\u00fckm\u00fcn \u00f6l\u00e7\u00fcl\u00fcl\u00fc\u011f\u00fcn\u00fcn \nde\u011ferlendirilmesinde ise, elveri\u015flilik, gereklilik ve orant\u0131l\u0131l\u0131k olmak \n\u00fczere 3 ana ilkenin dikkate al\u0131nmas\u0131 gerekti\u011fi,<\/li><li>Sermaye \u015firketleri de ger\u00e7ek ki\u015filer \nve di\u011fer t\u00fczel ki\u015filer gibi m\u00fclkiyet hakk\u0131 kapsam\u0131nda zamana\u015f\u0131m\u0131na \nu\u011fram\u0131\u015f bor\u00e7lar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131n\u0131 olu\u015fturan mal varl\u0131\u011f\u0131 de\u011ferleri \u00fczerinde\n serbest\u00e7e tasarrufta bulunma hakk\u0131 sahip oldu\u011fundan, Anayasa\u2019ya \nayk\u0131r\u0131l\u0131\u011f\u0131 ileri s\u00fcr\u00fclen h\u00fckm\u00fcn malike a\u015f\u0131r\u0131 bir k\u00fclfet y\u00fckledi\u011fi,<\/li><li>G\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131nda devletin gelir \nsa\u011flamak i\u00e7in vergi ve benzeri ba\u015fka ara\u00e7lara ba\u015fvurabilece\u011fi, bu \ny\u00f6n\u00fcyle amaca ula\u015fmak i\u00e7in daha hafif ara\u00e7lar \u00f6ng\u00f6r\u00fclmesi m\u00fcmk\u00fcn iken bu\n araca ba\u015fvurulmas\u0131n\u0131n \u00f6l\u00e7\u00fcl\u00fc bir m\u00fcdahale olarak nitelendirilmesinin \nm\u00fcmk\u00fcn olmad\u0131\u011f\u0131,<\/li><li>Bu sebeple, sermaye \u015firketlerinin \nzamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bor\u00e7lar\u0131 niteli\u011finde olan menfaat ve bedellerin \nDevlet\u2019e intikalini \u00f6ng\u00f6ren kural\u0131n sermaye \u015firketlerinin m\u00fclkiyet \nhakk\u0131n\u0131 \u00f6l\u00e7\u00fcs\u00fcz bir bi\u00e7imde s\u0131n\u0131rland\u0131rd\u0131\u011f\u0131,<\/li><\/ul>\n\n\n\n<p>tespit edilmi\u015ftir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>4. SONU\u00c7<\/strong><\/h4>\n\n\n\n<p>Anayasa Mahkemesi, 12\/6\/1933 tarihli ve \n2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse \nSenedi Bedellerinin Hazineye \u0130ntikali Hakk\u0131nda Kanun\u2019un 1., 2., 3. ve 4.\n maddelerinin Anayasa\u2019ya ayk\u0131r\u0131l\u0131\u011f\u0131na ili\u015fkin olarak ger\u00e7ekle\u015ftirdi\u011fi \nincelemede, s\u00f6z konusu kurallar\u0131n Anayasa\u2019n\u0131n 13. ve 35. maddesine \nayk\u0131r\u0131l\u0131k te\u015fkil etti\u011finden, 48. ve 167. maddelerine g\u00f6re inceleme yapma\n gere\u011fi g\u00f6rmeden, m\u00fclkiyet hakk\u0131na \u00f6l\u00e7\u00fcl\u00fc olmayan bir m\u00fcdahalede \nbulundu\u011fu tespit edilen h\u00fck\u00fcmlerinin iptalinin gerekti\u011fine h\u00fckmetmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>22.06.2019 KONU: 12\/6\/1933 tarihli ve 2308 say\u0131l\u0131 \u015eirketlerin M\u00fcruru Zamana U\u011frayan Kupon Tahvil\u00e2t ve Hisse Senedi Bedellerinin Hazineye \u0130ntikali Hakk\u0131nda Kanun\u2019un 1., [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"post-templates\/post_nosidebar.php","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1050","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"_links":{"self":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts\/1050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/comments?post=1050"}],"version-history":[{"count":0,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/posts\/1050\/revisions"}],"wp:attachment":[{"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/media?parent=1050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/categories?post=1050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nazali.av.tr\/en\/wp-json\/wp\/v2\/tags?post=1050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}