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Official Gazette Weekly Update — 19–25 October 2026: The ETS Market Regulation, the Metin Yamalak (5) Decision and the Court of Cassation Decision on SİSBİS Records

Resmî Gazete Haftalık Gelişmeler — 19.10–25.10.2026: ETS Piyasası Yönetmeliği, Metin Yamalak (5) Kararı ve SİSBİS Kaydına İlişkin Yargıtay Kararı
Published26 October 2026
Reading time14 min
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CategoryRegulatory
Published26 October 2026
Contents01Introduction02Regulation on the Operation of the Türkiye Emissions Trading System Market03KGK Decisions on Sustainability Reporting04The Court of Cassation 4th Civil Chamber’s Decision on the Competent Court in an Action for the Deletion of a SİSBİS Record05The Constitutional Court Plenary’s Metin Yamalak (5) Decision: Notification of a Structural Problem to the Grand National Assembly06Other Decisions of the Plenary of the Constitutional Court07The Constitutional Court’s Constitutionality Review Decision on the Transfer of Contracted Health Personnel08Other Publications of the Week09Conclusion
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SummaryÖzet

This legal update presents a selection of the regulations, board decisions, Court of Cassation decision and Constitutional Court decisions published in the Official Gazette issues Nos. 33405 to 33411 between 19 October 2026 and 25 October 2026. No duplicate issue was published between these dates. The update covers one new regulation, one amendment to a regulation, two decisions of the Public Oversight, Accounting and Auditing Standards Authority (KGK), one Court of Cassation decision on reversal in the interest of law, one Constitutional Court constitutionality review decision and four individual application decisions of the Plenary of the Constitutional Court.

Key takeaway · Kilit sonuç

The Regulation on the Operation of the Türkiye Emissions Trading System Market entered into force on 21 October 2026; in Metin Yamalak (5) the Constitutional Court Plenary notified a structural problem to Parliament.

01
Introduction

In the executive and administrative section of the week, the Energy Market Regulatory Authority’s Regulation on the Operation of the Türkiye Emissions Trading System Market was published in the Official Gazette dated 21 October 2026 and entered into force on the date of its publication. The Regulation sets out the procedures and principles concerning the Türkiye Emissions Trading System market, to be established with the aim of encouraging the reduction of greenhouse gas emissions through a market-based mechanism, and the Transaction Registry System. The Official Gazette dated 22 October 2026 published two decisions of the Public Oversight, Accounting and Auditing Standards Authority (KGK) concerning the exemptions to be applied in sustainability reports for the 2026 reporting period and the obligation of banks and non-bank financial institutions to disclose their Scope 3 greenhouse gas emissions.

In the judicial section of the week, the decision of the 4th Civil Chamber of the Court of Cassation on reversal in the interest of law, holding that the court having subject-matter jurisdiction over an action brought for the deletion of a record entered by an insurance company in the Insurance Fraud Information Sharing System (SİSBİS) is the consumer court, was published in the Official Gazette dated 23 October 2026. The Official Gazettes dated 20 and 22 October 2026 contained four individual application decisions of the Plenary of the Constitutional Court, together with four individual application decisions of the Sections and one constitutionality review decision. In the Plenary’s Metin Yamalak (5) decision, it was decided that the decision be notified to the Grand National Assembly of Türkiye for the resolution of the structural problem giving rise to the violation of the right to an effective remedy in conjunction with freedom of expression. No instrument was identified in the indices of the issues covered by this update amending the legislation on industrial property, intellectual and artistic works, the protection of personal data or competition.

02
Regulation on the Operation of the Türkiye Emissions Trading System Market

The Energy Market Regulatory Authority’s Regulation on the Operation of the Türkiye Emissions Trading System Market was published in the Official Gazette dated 21 October 2026 and numbered 33407. Under Article 1 of the Regulation, the Regulation determines “the procedures and principles concerning the Türkiye Emissions Trading System market and the Transaction Registry System, to be established and operated with the aim of encouraging the reduction of greenhouse gas emissions through a market-based mechanism”. The Regulation was prepared on the basis of Article 11 of the Electricity Market Law No. 6446 and Article 10 of the Climate Law No. 7552 dated 2 July 2025 (2/7/2025). Article 3 of the Regulation defines the Market Operator as Enerji Piyasaları İşletme Anonim Şirketi (EPİAŞ), and market participants as the installations falling within the scope of the Emissions Trading System (ETS) that have signed a Transaction Registry System participation agreement with the Market Operator. An allowance means “a fungible, transferable greenhouse gas emission right, issued in book-entry form, equivalent to one tonne of carbon dioxide for a specified period”.

The Legislation Provides

Under Article 4 of the Regulation, the Market Operator operates the primary market, through which allowances are distributed by way of auction to the installations within the scope of the ETS, and the secondary markets, in which allowances distributed by auction and/or free allocation are bought and sold among market participants; transactions in the primary and secondary markets are carried out through the ETS Market Management System (ETSPYS). Under the same Article, information on bilateral allowance agreements between market participants is notified to the Market Operator. Under Article 51 of the Regulation, the Market Operator’s obligations relating to market-distorting conduct are fulfilled in accordance with the Regulation on Transparency and Market-Distorting Conduct in Energy Markets and Environmental Markets, published in the Official Gazette dated 14 February 2026 (14/2/2026) and numbered 33168. Under Article 53, the Market Operator is obliged to take measures to keep confidential the information and documents submitted by market participants and to retain those documents for a period of at least 10 years. Under Provisional Article 1, until the Transaction Registry System, the primary market and the spot allowance market commence operation, a virtual application is run in the ETSPYS without giving rise to any delivery, invoicing or payment obligation. Provisional Article 2 regulates the Supplementary Allowance Price Mechanism for the 2026 system year. Under Article 54, the Regulation entered into force on the date of its publication.

03
KGK Decisions on Sustainability Reporting

The decisions of the Public Oversight, Accounting and Auditing Standards Authority (KGK) dated 19 October 2026 (19/10/2026) and numbered 75935942-050.01.04-[01/46753] and 75935942-050.01.04-[01/46754] were published in the Official Gazette dated 22 October 2026 and numbered 33408. The first decision concerns the exemptions to be applied in the preparation of sustainability reports for the 2026 reporting period. Under the decision, among the transitional reliefs granted to entities in TSRS 1 General Requirements for Disclosure of Sustainability-related Financial Information, the relief allowing entities to publish their sustainability reports for the first annual reporting period in which they apply the Turkish Sustainability Reporting Standards (TSRS) at a date later than their financial reports has been made applicable also to the sustainability reports of all entities for the 2026 reporting period. The relief permitting TSRS 1 to be applied limited to TSRS 2 has been made applicable also to the reports for the 2026 reporting period of entities that benefited from this relief in previous reporting periods; for these entities, the relief from disclosing comparative information on sustainability-related risks and opportunities other than climate has been made applicable also to the reports for the 2027 reporting period.

The Legislation Provides

By the second decision, the provision in Article 1 of Board Decision No. 28294 on the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS), published in the Official Gazette dated 18 December 2024 (18/12/2024) and numbered 32756, under which banks and non-bank financial institutions, excluding those whose shares are traded on the Borsa İstanbul AŞ market, whose number of branches did not exceed 1 or whose number of employees did not exceed 250 as at the end of the previous year were left free to report on a voluntary basis during the periods in which they were exempt from the obligation to disclose Scope 3 greenhouse gas emissions, has been repealed with effect for reporting periods beginning on or after 1 January 2026 (1/1/2026).

04
The Court of Cassation 4th Civil Chamber’s Decision on the Competent Court in an Action for the Deletion of a SİSBİS Record

The decision of the 4th Civil Chamber of the Court of Cassation on reversal in the interest of law dated 30 March 2026 (30.03.2026), E. 2025/12146, K. 2026/3403, was published in the Official Gazette dated 23 October 2026 and numbered 33409. According to the decision, the claimant, alleging that insurance information relating to the claimant had been erroneously entered by the defendant insurance company into the Insurance Fraud Information Sharing System (SİSBİS) database maintained at the Insurance Information and Monitoring Centre, in connection with the compulsory motor third-party liability insurance policy issued for the claimant’s vehicle, brought an action before the İstanbul Anadolu 7th Commercial Court of First Instance seeking the deletion of the record; the Court decided the action on the merits by its decision dated 26 February 2025 (26.02.2025), E. 2023/624, K. 2025/126. The Ministry of Justice requested that the decision be reversed in the interest of law on the ground that the claimant had the status of a consumer and the defendant that of a supplier, and that jurisdiction over the action lay with the consumer courts.

The Chamber's Assessment

The Chamber stated that, having regard to the definitions in Article 3 of Law No. 6502 on Consumer Protection, the defendant insurance company was a “supplier” and the transaction in dispute was a consumer transaction falling within the scope of all kinds of contracts and legal transactions relating to insurance; that the claimant was not a merchant; and that the vehicle was not a commercial vehicle. The decision stated that, by reason of the provision in the second paragraph of Article 83 of Law No. 6502, “The existence of provisions in other laws concerning transactions to which a consumer is a party does not prevent such a transaction from being deemed a consumer transaction or the application of the provisions of this Law on jurisdiction and venue.”, the provision on subject-matter jurisdiction in Article 4 of the Turkish Commercial Code No. 6102 could not be taken into account. Noting that the action had been brought on 6 September 2023 (06.09.2023), after the entry into force of Law No. 6502 on 28 May 2014 (28.05.2014), that jurisdiction over the action lay with the consumer court pursuant to Article 73 of Law No. 6502, and that, pursuant to subparagraph (c) of the first paragraph of Article 114 and Article 115 of the Code of Civil Procedure No. 6100, the action ought to have been dismissed on procedural grounds for want of a condition of action in respect of jurisdiction, whereas deciding on the merits was contrary to procedure and law, the Chamber unanimously decided on 30 March 2026 (30.03.2026) that the decision be reversed in the interest of law without affecting the outcome.

05
The Constitutional Court Plenary’s Metin Yamalak (5) Decision: Notification of a Structural Problem to the Grand National Assembly

The Metin Yamalak (5) decision of the Plenary of the Constitutional Court dated 2 April 2026 (2/4/2026), Application No. 2021/40650, was published in the Official Gazette dated 22 October 2026 and numbered 33408. The application concerns the allegation that the right to an effective remedy, in conjunction with freedom of expression, was violated on account of the failure to redress the pecuniary and non-pecuniary damage arising from a disciplinary sanction that was lifted long after it had been executed. According to the decision, while the applicant was a convict in a penal institution, a disciplinary sanction of 12 days’ solitary confinement was imposed on him in 2007 on account of the expressions in a petition he had written to the Ministry; the sanction was executed in 2008 and subsequently lifted.

The Court's Assessment

The Plenary found that the violation stemmed “from the absence, first in Article 6 of Law No. 4675 and subsequently in other statutory provisions, of an express provision regulating the delivery of a decision that would redress the applicant’s grievance, and from the fact that an effective remedy in this respect has not been expressly set out”, and held that the right to an effective remedy guaranteed under Article 40 of the Constitution, in conjunction with Article 26, had been violated. The decision states, with the finding that an effective remedy to which applications may be made concerning alleged violations of freedom of expression must be established, that a copy of the decision be notified to the Grand National Assembly of Türkiye for the resolution of the structural problem, and that it would be appropriate to carry out a fresh assessment, depending on the resolution of the structural problem, at the end of a period of four months from the publication of the decision in the Official Gazette. The Plenary unanimously decided on 2 April 2026 (2/4/2026) that net non-pecuniary compensation of TRY 40,000 be paid to the applicant.

06
Other Decisions of the Plenary of the Constitutional Court

The Plenary’s Emre Köse decision dated 5 March 2026 (5/3/2026), Application No. 2023/59815, was published in the Official Gazette dated 22 October 2026. The application concerns the allegation that the right to education was violated on account of the decision to dismiss a student of a police vocational college from the college on the ground that a prosecution against him was pending. The Plenary stated that the education provided at a police vocational college must be regarded as falling within higher education, and held, by a majority with five members dissenting, that the right to education guaranteed under Article 42 of the Constitution had been violated because the interference had no statutory basis. The decision notes that the sixth paragraph of Article 15 and subparagraph (f) of the first paragraph of Article 30 of Law No. 4652, which formed the basis of the interference, had been found contrary to Article 42 of the Constitution and annulled in constitutionality review proceedings; it was decided that a copy of the decision be sent to the Ankara 16th Administrative Court for retrial and that net non-pecuniary compensation of TRY 50,000 be paid to the applicant.

The Plenary’s İ.L. decision dated 24 February 2026 (24/2/2026), Application No. 2020/9807, concerns the allegation that the right to examine witnesses was violated on account of the absence of an opportunity to examine at the hearing the witnesses whose statements were used as decisive evidence in the conviction; the M.Y. decision dated 5 March 2026 (5/3/2026), Application No. 2021/7687, concerns the allegation that the right to a reasoned decision was violated on account of the failure to address in the reasoning substantial claims capable of altering the outcome of the decision. In the M.Y. decision, the Plenary held, by a majority with four members dissenting, that the right to a reasoned decision had not been violated. The operative part of the İ.L. decision is not examined in this update. The Official Gazette No. 33406 dated 20 October 2026 also published the decisions of the Sections in Application Nos. 2021/18349, 2021/29809, 2021/22274 and 2023/33449; of these, the decision in Application No. 2021/22274 found a violation of the right to property on account of the impossibility of using immovable property in the nature of a shop because of concrete barriers placed in front of a building also used as courthouse staff housing; the decision in Application No. 2023/33449 found a violation of the right of access to a court; and the decision in Application No. 2021/29809 found a violation of the right to an effective remedy in connection with freedom of expression because a complaint lodged with the enforcement judge against a decision of a prison education board had been rejected as out of time; in the Ayşe Bal Öner decision, Application No. 2021/18349, the application was found inadmissible.

07
The Constitutional Court’s Constitutionality Review Decision on the Transfer of Contracted Health Personnel

The Constitutional Court’s decision dated 25 June 2026 (25/6/2026), E: 2026/46, K: 2026/145, was published in the Official Gazette dated 22 October 2026. The referral by the Hakkâri 2nd Administrative Court concerns the allegation that the phrase “… in permanent (kadrolu) status…” in the third sentence of paragraph (3) of Article 45/A of Decree-Law No. 663 on Certain Arrangements in the Field of Health is contrary to Articles 13, 20 and 41 of the Constitution. The contested rule relates to the situation in which, in transfers of contracted health personnel on the ground of family unity, the spouse is employed in permanent status at another public institution or organisation. The Court held, by a majority with three members dissenting, that the phrase is not contrary to the Constitution and that the referral be rejected.

08
Other Publications of the Week

By the Regulation Amending the Regulation on Manufacturing Facilities for Medicinal Products for Human Use, published in the Official Gazette No. 33407 dated 21 October 2026, the legal basis article of the Turkish Medicines and Medical Devices Agency’s Regulation dated 21 October 2017 (21/10/2017) was amended, and definitions of aromatherapeutic product, traditional herbal medicinal product, product derived from hemp, food for special medical purposes and medicinal herbal tea were added to the definitions article. The Official Gazette dated 22 October 2026 published the Regulation on the Ankara Medipol University Application and Research Centre for Digital Transformation in Law and Legal Technologies.

Official Gazette date and No.Regulation / decisionOutcome / entry into force
20 Oct 2026Constitutional Court Sections (App. Nos. 2021/22274, 2023/33449)Right to property; right of access to a court violated
20 Oct 2026Constitutional Court Sections (App. Nos. 2021/18349, 2021/29809)Not examined in this update
21 Oct 2026 / 33407Regulation on the Operation of the Türkiye ETS MarketEffective on publication (Art. 54)
21 Oct 2026Amendment to the Medicinal Products Manufacturing Facilities RegulationLegal basis amended; five definitions added
22 Oct 2026 / 33408KGK decision [01/46753]: TSRS transitional reliefsApplicable to the 2026 reporting period
22 Oct 2026 / 33408KGK decision [01/46754]: voluntary Scope 3 reporting provisionRepealed for periods beginning on or after 1/1/2026
22 Oct 2026 / 33408Constitutional Court Plenary, Metin Yamalak (5) (App. No. 2021/40650)Effective remedy violated; notified to Parliament; net TRY 40,000
22 Oct 2026Constitutional Court Plenary, Emre Köse (App. No. 2023/59815)Right to education violated; retrial; net TRY 50,000
20 / 22 Oct 2026Constitutional Court Plenary, M.Y. (App. No. 2021/7687) and İ.L. (App. No. 2020/9807)M.Y.: no violation of reasoned decision right; İ.L.: not examined
22 Oct 2026Constitutional Court review, E: 2026/46, K: 2026/145 (Decree-Law No. 663 Art. 45/A)Referral rejected; three members dissenting
22 Oct 2026Ankara Medipol University Legal Technologies Centre RegulationPublished
23 Oct 2026 / 33409Court of Cassation 4th Civil Chamber, E. 2025/12146, K. 2026/3403 (SİSBİS)Reversed in the interest of law; consumer court has jurisdiction
09
Conclusion

In the week of 19 October 2026 – 25 October 2026, the Energy Market Regulatory Authority’s Regulation on the Operation of the Türkiye Emissions Trading System Market was published and entered into force. The Regulation sets out the procedures and principles concerning the primary and secondary allowance markets to be operated by EPİAŞ, the Transaction Registry System, the obligations of market participants and the Supplementary Allowance Price Mechanism for the 2026 system year. The Public Oversight, Accounting and Auditing Standards Authority (KGK) made the transitional reliefs in TSRS 1 applicable to the 2026 reporting period and repealed, for periods beginning on or after 1 January 2026 (1/1/2026), the provision on voluntary reporting of Scope 3 emissions by small-scale financial institutions.

The 4th Civil Chamber of the Court of Cassation reversed in the interest of law the decision of the commercial court of first instance, holding that the court having subject-matter jurisdiction over an action brought by a consumer for the deletion of a record entered by an insurance company in the SİSBİS database is the consumer court. In its Metin Yamalak (5) decision, the Plenary of the Constitutional Court identified the absence of an effective remedy for the redress of damage arising from a lifted disciplinary sanction as a structural problem and notified the decision to the Grand National Assembly of Türkiye; in its Emre Köse decision, it held that dismissal from a police vocational college on account of a pending prosecution violated the right to education. The Constitutional Court also rejected the referral directed at the phrase “in permanent (kadrolu) status” in Article 45/A of Decree-Law No. 663.

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