Banking embezzlement crime in the yargitay rulings

Banks, which play a vital role in capital accumulation, the efficient allocation of resources, and financial intermediation, also represent institutions where social trust is institutionalized. Accordingly, the conduct of individuals engaged in banking activities is not only subject to private law but also to criminal law norms that serve to protect public order. The misuse of authority by bank employees—through the embezzlement of money or negotiable instruments entrusted to or safeguarded by them—constitutes the criminal offense of "banking embezzlement," which poses a significant threat to both economic stability and public confidence. This offense holds a distinct position in both criminal law and banking law and plays a crucial role in maintaining public trust in the financial sector. In this thesis, the offense of banking embezzlement, regulated under Article 160 of the Banking Law No. 5411, is examined from both theoretical and practical perspectives. The material and moral elements of the offense, the legal status of the offender, the nature of the embezzled assets, and the special forms of appearance of the crime are thoroughly analyzed. Judicial decisions of the Turkish Court of Cassation are reviewed to assess interpretative divergences and to identify uncertainties in the application of the law. Within this framework, the thesis aims to define the legal boundaries of the banking embezzlement offense, propose solutions to implementation-related challenges, and offer guidance to legal practitioners.