Fuel smuggling offences, sanctions regime and problems in their application pursuant to the number 5607 anti-smuggling

In addition to petroleum, fuel oil which could be derived from the materials without the use of petroleum in light of the current technology, which is also the most important source of energy has an extensive area of usage varying from transportation to industry. In tandem with increasing population, industrialization and developments in technology, a need for fuel oil increases while the products of fuel oil vary. Along with an increase demand for the fuel oil products within the petroleum sector that expands and enlarges day by day, some of these products are obtained through illegal methods. This situation resulted in the loss of tax incomes as well as unfair competition and unfair profit. In parallel with ever-increasing fuel smuggling acts, which take a significant place among the smuggling crimes, it was noted that the harms to economy, consumers, public health and environment increased. In order to prevent this situation and to fight against fuel smuggling more effectively, the definition of illegal petroleum (Art. 2/21) is added to the Petroleum Market Law numbered 5015, which came into force with the Law numbered 5576 issued in the official gazette dated February 13, 2007, as well as "Criminal acts in relation to illegal petroleum" is included in additional article 5. Due to the problems arisen by time, the criminal provisions regarding illegal fuel oil, which were previously included in the Petroleum Market Law numbered 5015, were transferred to the Anti-Smuggling Law numbered 5607 with the Law numbered 6455 issued in the official gazette dated April 11, 2013. Fuel oil smuggling, which takes an important place in practice, requires research per se owing to its reasons, methods, and consequences as well as due to the variety of and amendments by time to the regulations regulating the fight against fuel oil smuggling. This study aims at putting forward the theoretical foundations of the subject, defining problems arisen in practice and offering solutions. In tandem with these aims, the fundamental concepts were defined and the reasons, consequences and methods of fuel oil smuggling were dwelled on. In addition to the analysis of fuel oil crimes as per the principles of the general theory of crime, the sanctions regime, and the provisions regarding the procedural law were also analysed in line with the problems arisen in practice.