{"status":true,"post":{"id":30897,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:37:48","created_at":"2022-01-27T21:00:00.000000Z","updated_at":"2022-10-24T13:37:48.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":30897,"is_featured":0,"title":"\u015eirketlerde d\u00f6nem sonu sorunlar\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 549\u2019uncu maddesi gere\u011fi \u201c\u015firketin kurulu\u015fu, sermayesinin art\u0131r\u0131lmas\u0131 ve azalt\u0131lmas\u0131 ile birle\u015fme, b\u00f6l\u00fcnme, t\u00fcr de\u011fi\u015ftirme ve menkul k\u0131ymet \u00e7\u0131karma gibi i\u015flemlerle ilgili belgelerin, izahnamelerin, taahh\u00fctlerin, beyanlar\u0131n ve garantilerin yanl\u0131\u015f, hileli, sahte, ger\u00e7e\u011fe ayk\u0131r\u0131 olmas\u0131ndan, ger\u00e7e\u011fin saklanm\u0131\u015f bulunmas\u0131ndan ve di\u011fer kanuna ayk\u0131r\u0131l\u0131klardan do\u011fan zararlardan, belgeleri d\u00fczenleyenler veya beyanlar\u0131 yapanlar ile kusurlar\u0131n\u0131n varl\u0131\u011f\u0131 halinde bunlara kat\u0131lanlar sorumludur.\u201d <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye tamam\u0131yla taahh\u00fct olunmam\u0131\u015f veya kar\u015f\u0131l\u0131\u011f\u0131 kanun veya esas s\u00f6zle\u015fme h\u00fck\u00fcmleri gere\u011fince \u00f6denmemi\u015fken, taahh\u00fct edilmi\u015f veya \u00f6denmemi\u015f gibi g\u00f6sterenler ile kusurlu olmalar\u0131 \u015fart\u0131yla \u015firket yetkilileri, bu paylar\u0131 \u00fcstlenmi\u015f kabul edilirler ve paylar\u0131n\u0131n kar\u015f\u0131l\u0131klar\u0131 ile zarar\u0131 faiziyle birlikte m\u00fcteselsilen \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcrler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye taahh\u00fcd\u00fcnde bulunanlar\u0131n \u00f6deme yeterlili\u011finin bulunmad\u0131\u011f\u0131n\u0131 bilen ve buna onay verenler, s\u00f6z konusu borcun \u00f6denmemesinden do\u011fan zararlardan sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayni sermayenin veya devral\u0131nacak i\u015fletme ile ay\u0131nlar\u0131n de\u011ferlenmesinde emsaline oranla y\u00fcksek fiyat bi\u00e7enler, i\u015fletme ve ayn\u0131n niteli\u011fini veya durumunu farkl\u0131 g\u00f6sterenler ya da ba\u015fka bir \u015fekilde yolsuzluk yapanlar, bundan do\u011fan zarardan sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrk Ticaret Kanunu\u2019nun 552\u2019nci maddesi uyar\u0131nca Sermaye Piyasas\u0131 Kanunu h\u00fck\u00fcmleri sakl\u0131 kalmak ko\u015fuluyla bir \u015firket kurmak veya \u015firketin sermayesini art\u0131rmak amac\u0131yla yahut vaadiyle halka her t\u00fcrl\u00fc yoldan \u00e7a\u011fr\u0131da bulunarak para toplanmas\u0131 yasakt\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurucular, y\u00f6netim kurulu \u00fcyeleri, y\u00f6neticiler ve tasfiye memurlar\u0131, kanundan ve esas s\u00f6zle\u015fmeden do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerini, ihlal ettikleri takdirde hem \u015firkete hem pay sahiplerine hem de \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 verdikleri zarardan sorumlu olurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak; kanundan veya esas s\u00f6zle\u015fmeden do\u011fan bir g\u00f6revi veya yetkiyi, kanuna dayanarak ba\u015fkas\u0131na devreden organlar veya ki\u015filer, bu g\u00f6rev ve yetkileri devralan ki\u015filerin se\u00e7iminde makul derecede \u00f6zen g\u00f6stermediklerinden ispat edilmesi hali hari\u00e7, bu ki\u015filerin fiil ve kararlar\u0131ndan sorumlu olmazlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yasal d\u00fczenleme gere\u011fi hi\u00e7 kimse kontrol\u00fc d\u0131\u015f\u0131nda kalan, kanuna veya esas s\u00f6zle\u015fmeye ayk\u0131r\u0131l\u0131klar veya yolsuzluklar nedeniyle sorumlu tutulamaz; bu sorumlu olmama durumu hi\u00e7bir \u015fekilde g\u00f6zetim ve \u00f6zen y\u00fck\u00fcm\u00fc gerek\u00e7e g\u00f6sterilerek ge\u00e7ersiz k\u0131l\u0131namaz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin ve \u015firketler toplulu\u011funun y\u0131lsonu ve konsolide finansal tablolar\u0131n\u0131, raporlar\u0131n\u0131, hesaplar\u0131n\u0131 denetleyen denet\u00e7i ve \u00f6zel denet\u00e7iler; kanuni g\u00f6revlerinin yerine getirilmesinde kusurlu hareket ettikleri takdirde hem \u015firkete hem de pay sahipleri ile \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 verdikleri zarar dolay\u0131s\u0131yla sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin u\u011frad\u0131\u011f\u0131 zarar\u0131n tazminini, \u015firket ve her bir pay sahibi isteyebilir. Pay sahipleri, tazminat\u0131n ancak \u015firkete \u00f6denmesini isteyebilme hakk\u0131na da sahiptir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Pay sahibinin a\u00e7t\u0131\u011f\u0131 davay\u0131 hukuki ve maddi nedenler hakl\u0131 g\u00f6sterdi\u011fi takdirde mahkeme, dava gideriyle avukatl\u0131k \u00fccretini, bu giderler daval\u0131ya y\u00fckletilemedi\u011fi hallerde, davac\u0131 pay sahipleriyle \u015firket aras\u0131nda hakkaniyete g\u00f6re payla\u015ft\u0131r\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zarara u\u011frayan \u015firketin iflas\u0131 halinde, tazminat\u0131n \u015firkete \u00f6denmesini isteme hakk\u0131n\u0131 \u015firket alacakl\u0131lar\u0131n\u0131n istemleri \u00f6nce iflas idaresince ileri s\u00fcr\u00fcl\u00fcr. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Birden \u00e7ok ki\u015finin ayn\u0131 zarar\u0131 tazminle y\u00fck\u00fcml\u00fc olmalar\u0131 halinde bunlardan her biri kusuruna ve durumun gereklerine g\u00f6re, zarar \u015fahsen kendisine y\u00fckletilebildi\u011fi \u00f6l\u00e7\u00fcde, bu zarardan di\u011ferleriyle birlikte m\u00fcteselsilen sorumlu olur. Birden \u00e7ok sorumlu aras\u0131ndaki ba\u015fvuru, durumun b\u00fct\u00fcn gerekleri dikkate al\u0131narak hakim taraf\u0131ndan belirlenir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-donem-sonu-sorunlari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde d\u00f6nem sonu sorunlar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1071,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":30996,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":30897,"locale":"tr","category_id":73,"title":"\u015eirketlerde d\u00f6nem sonu sorunlar\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 549\u2019uncu maddesi gere\u011fi \u201c\u015firketin kurulu\u015fu, sermayesinin art\u0131r\u0131lmas\u0131 ve azalt\u0131lmas\u0131 ile birle\u015fme, b\u00f6l\u00fcnme, t\u00fcr de\u011fi\u015ftirme ve menkul k\u0131ymet \u00e7\u0131karma gibi i\u015flemlerle ilgili belgelerin, izahnamelerin, taahh\u00fctlerin, beyanlar\u0131n ve garantilerin yanl\u0131\u015f, hileli, sahte, ger\u00e7e\u011fe ayk\u0131r\u0131 olmas\u0131ndan, ger\u00e7e\u011fin saklanm\u0131\u015f bulunmas\u0131ndan ve di\u011fer kanuna ayk\u0131r\u0131l\u0131klardan do\u011fan zararlardan, belgeleri d\u00fczenleyenler veya beyanlar\u0131 yapanlar ile kusurlar\u0131n\u0131n varl\u0131\u011f\u0131 halinde bunlara kat\u0131lanlar sorumludur.\u201d <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye tamam\u0131yla taahh\u00fct olunmam\u0131\u015f veya kar\u015f\u0131l\u0131\u011f\u0131 kanun veya esas s\u00f6zle\u015fme h\u00fck\u00fcmleri gere\u011fince \u00f6denmemi\u015fken, taahh\u00fct edilmi\u015f veya \u00f6denmemi\u015f gibi g\u00f6sterenler ile kusurlu olmalar\u0131 \u015fart\u0131yla \u015firket yetkilileri, bu paylar\u0131 \u00fcstlenmi\u015f kabul edilirler ve paylar\u0131n\u0131n kar\u015f\u0131l\u0131klar\u0131 ile zarar\u0131 faiziyle birlikte m\u00fcteselsilen \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcrler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sermaye taahh\u00fcd\u00fcnde bulunanlar\u0131n \u00f6deme yeterlili\u011finin bulunmad\u0131\u011f\u0131n\u0131 bilen ve buna onay verenler, s\u00f6z konusu borcun \u00f6denmemesinden do\u011fan zararlardan sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayni sermayenin veya devral\u0131nacak i\u015fletme ile ay\u0131nlar\u0131n de\u011ferlenmesinde emsaline oranla y\u00fcksek fiyat bi\u00e7enler, i\u015fletme ve ayn\u0131n niteli\u011fini veya durumunu farkl\u0131 g\u00f6sterenler ya da ba\u015fka bir \u015fekilde yolsuzluk yapanlar, bundan do\u011fan zarardan sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrk Ticaret Kanunu\u2019nun 552\u2019nci maddesi uyar\u0131nca Sermaye Piyasas\u0131 Kanunu h\u00fck\u00fcmleri sakl\u0131 kalmak ko\u015fuluyla bir \u015firket kurmak veya \u015firketin sermayesini art\u0131rmak amac\u0131yla yahut vaadiyle halka her t\u00fcrl\u00fc yoldan \u00e7a\u011fr\u0131da bulunarak para toplanmas\u0131 yasakt\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurucular, y\u00f6netim kurulu \u00fcyeleri, y\u00f6neticiler ve tasfiye memurlar\u0131, kanundan ve esas s\u00f6zle\u015fmeden do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerini, ihlal ettikleri takdirde hem \u015firkete hem pay sahiplerine hem de \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 verdikleri zarardan sorumlu olurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ancak; kanundan veya esas s\u00f6zle\u015fmeden do\u011fan bir g\u00f6revi veya yetkiyi, kanuna dayanarak ba\u015fkas\u0131na devreden organlar veya ki\u015filer, bu g\u00f6rev ve yetkileri devralan ki\u015filerin se\u00e7iminde makul derecede \u00f6zen g\u00f6stermediklerinden ispat edilmesi hali hari\u00e7, bu ki\u015filerin fiil ve kararlar\u0131ndan sorumlu olmazlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yasal d\u00fczenleme gere\u011fi hi\u00e7 kimse kontrol\u00fc d\u0131\u015f\u0131nda kalan, kanuna veya esas s\u00f6zle\u015fmeye ayk\u0131r\u0131l\u0131klar veya yolsuzluklar nedeniyle sorumlu tutulamaz; bu sorumlu olmama durumu hi\u00e7bir \u015fekilde g\u00f6zetim ve \u00f6zen y\u00fck\u00fcm\u00fc gerek\u00e7e g\u00f6sterilerek ge\u00e7ersiz k\u0131l\u0131namaz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin ve \u015firketler toplulu\u011funun y\u0131lsonu ve konsolide finansal tablolar\u0131n\u0131, raporlar\u0131n\u0131, hesaplar\u0131n\u0131 denetleyen denet\u00e7i ve \u00f6zel denet\u00e7iler; kanuni g\u00f6revlerinin yerine getirilmesinde kusurlu hareket ettikleri takdirde hem \u015firkete hem de pay sahipleri ile \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 verdikleri zarar dolay\u0131s\u0131yla sorumludurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u015eirketin u\u011frad\u0131\u011f\u0131 zarar\u0131n tazminini, \u015firket ve her bir pay sahibi isteyebilir. Pay sahipleri, tazminat\u0131n ancak \u015firkete \u00f6denmesini isteyebilme hakk\u0131na da sahiptir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Pay sahibinin a\u00e7t\u0131\u011f\u0131 davay\u0131 hukuki ve maddi nedenler hakl\u0131 g\u00f6sterdi\u011fi takdirde mahkeme, dava gideriyle avukatl\u0131k \u00fccretini, bu giderler daval\u0131ya y\u00fckletilemedi\u011fi hallerde, davac\u0131 pay sahipleriyle \u015firket aras\u0131nda hakkaniyete g\u00f6re payla\u015ft\u0131r\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Zarara u\u011frayan \u015firketin iflas\u0131 halinde, tazminat\u0131n \u015firkete \u00f6denmesini isteme hakk\u0131n\u0131 \u015firket alacakl\u0131lar\u0131n\u0131n istemleri \u00f6nce iflas idaresince ileri s\u00fcr\u00fcl\u00fcr. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Birden \u00e7ok ki\u015finin ayn\u0131 zarar\u0131 tazminle y\u00fck\u00fcml\u00fc olmalar\u0131 halinde bunlardan her biri kusuruna ve durumun gereklerine g\u00f6re, zarar \u015fahsen kendisine y\u00fckletilebildi\u011fi \u00f6l\u00e7\u00fcde, bu zarardan di\u011ferleriyle birlikte m\u00fcteselsilen sorumlu olur. Birden \u00e7ok sorumlu aras\u0131ndaki ba\u015fvuru, durumun b\u00fct\u00fcn gerekleri dikkate al\u0131narak hakim taraf\u0131ndan belirlenir.<\/span><\/p>  \t\t\t\t","slug":"sirketlerde-donem-sonu-sorunlari","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u015eirketlerde d\u00f6nem sonu sorunlar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1071,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}