Publication: Önceki hukukumuzda definelerin hukuki statüsü
Abstract
Bu tez, önceki hukukumuzda definelerin hukukî statüsünü, mülkiyet ve vergilendirme cihetlerinden ortaya koymayı hedeflemiştir. Bu maksatla incelenen ve Osmanlı Devleti’nde hâkimlere kaynaklık eden fıkıh kitapları, fetva mecmuaları ve kanunnâmeler, çalışmanın teorik esasını teşkil etmiştir. Teorik hükümlerin, nasıl hayata geçtiğini görmek adına mahkeme kayıtları ve Osmanlı arşivleri taranmış, elde edilen vesikalar tetkik edilmiştir.Definenin türü ve bulunduğu yere bağlı olarak malikin kim olacağına dair esaslar ele alınmış, define vergisinin tahakkuk etmesi için gereken şartlar, verginin tahsili ve nasıl sarf edileceği ortaya konmuştur. Yapılan çalışma neticesinde kaynaklardan elde edilen teorik bilgilerin, Osmanlı tatbikatına umumî hatlarıyla yansıdığı; hukukun boşluk bıraktığı sahalarda, esas hukukî çerçeveye uygun usullerin geliştirildiği anlaşılmıştır.
The aim of this thesis is to reveal the legal status of treasure trove in our previous law, in aspects of the rules of ownership and taxation. Islamic texts, fatwas and relevant codes which were the sources of judges in the Ottoman State were examined and these constituted the theoretical basis of the study. The court records and the Ottoman archives were scanned in order to see how the theoretical provisions applied. The ownership of the treasure troves were explained, depending on the type of treasure troves and where they were located. Conditions for the accrual of the tax of the treasure troves, the collection process and tax expenditure were described. This study has found that generally the Ottoman practice in terms of the legal status of the treasure troves was in harmony with the sources including theoretical provisions. The second major finding was that procedure had been developed for tax collection in accordance with the Islamic legal framework.
The aim of this thesis is to reveal the legal status of treasure trove in our previous law, in aspects of the rules of ownership and taxation. Islamic texts, fatwas and relevant codes which were the sources of judges in the Ottoman State were examined and these constituted the theoretical basis of the study. The court records and the Ottoman archives were scanned in order to see how the theoretical provisions applied. The ownership of the treasure troves were explained, depending on the type of treasure troves and where they were located. Conditions for the accrual of the tax of the treasure troves, the collection process and tax expenditure were described. This study has found that generally the Ottoman practice in terms of the legal status of the treasure troves was in harmony with the sources including theoretical provisions. The second major finding was that procedure had been developed for tax collection in accordance with the Islamic legal framework.