Publication: 6183 sayılı kanun kapsamında tasfiye memurlarının sorumluluğu
Abstract
6183 Sayılı Kanun Kapsamında Tasfiye Memurlarının Sorumluluğu isimli yüksek lisans tez çalışmamız kapsamında incelediğimiz asıl konu, vergi idaresince özellikle Türkiye uygulamasında sayıları diğer şirketlere göre daha fazla olan anonim ve limited şirketlerden kısmen veya tamamen tahsil edilemeyen kamu alacaklarının, şirketi hukuken ve ekonomik olarak sona erdirmeyle vazifelendirilmiş, kanuni temsilciliğin zamansal ve eylemsel olarak özel görünüş biçimi olan tasfiye memurlarının hangi fiilleri çerçevesince talep edileceğidir. Konu ile ilgili akademik nitelikteki eserler ve yargı kararlarından bu çerçevede yararlanılmıştır. Ulaştığımız netice ise anonim ve limited şirketlerden kısmen veya tamamen tahsil olunamamış vergi ve buna bağlı alacaklar ile diğer kamu alacaklarının talep edilebilmesi için tasfiye memurlarının sorumluluğu bağlamında farklı rejimler çerçevesince (kusurlu sorumluluk-kusursuz sorumluluk) takip edilebilecekleridir.
Within the scope of Law No. 6183, the main issue that we examined within the scope of our master's thesis titled “Liability of Liquidators within the Scope of Law No. 6183” is the actions of the liquidators, who are the special temporal and operational form of legal representation, who are tasked with the legal and economic termination of the company, and who are tasked with the partial or full collection of public receivables from joint stock companies and limited liability companies, which are more numerous than other companies in Turkey, by the tax administration. Academic works and judicial decisions on the subject have been utilized within this framework. The conclusion we have reached is that in order to claim taxes and related receivables and other public receivables that have not been partially or fully collected from joint stock and limited liability companies, they can be pursued within the framework of different regimes (culpable liability-faultless liability) in the context of the liability of liquidators.
Within the scope of Law No. 6183, the main issue that we examined within the scope of our master's thesis titled “Liability of Liquidators within the Scope of Law No. 6183” is the actions of the liquidators, who are the special temporal and operational form of legal representation, who are tasked with the legal and economic termination of the company, and who are tasked with the partial or full collection of public receivables from joint stock companies and limited liability companies, which are more numerous than other companies in Turkey, by the tax administration. Academic works and judicial decisions on the subject have been utilized within this framework. The conclusion we have reached is that in order to claim taxes and related receivables and other public receivables that have not been partially or fully collected from joint stock and limited liability companies, they can be pursued within the framework of different regimes (culpable liability-faultless liability) in the context of the liability of liquidators.