Publication: Kooperatiflerde tasfiye süreci ve örnek uygulama olarak bir yapı kooperatifinin tasfiyesi
Abstract
24/ 04/ 1969 tarih ve 13195 sayılı resmi gazetede yayınlanarak yürürlüğe giren 1163 sayılı kanunla düzenlenen kooperatiflerin tasfiye sürecinin ayrıntılarıyla ele alınması bu tezin amacını oluşturmaktadır. Bu süreç hukuk ve muhasebe bilimleriyle doğrudan ilgili bulunmaktadır. Kooperatif Hukuku Ticaret Hukukunun 1163 sayılı Kooperatif Kanunu ışığı altında düzenlemeleri olan bir hukuk dalıdır. Kooperatifler dernekler ve ticari işletmelerden bazı noktalarda farklı uygulamalara sahip oldukları için, kooperatiflerde tasfiye süreci 1163 sayılı kanun ışığında incelenmiş, anonim şirketler gibi ticari işletmelerde ortaya çıkan farklılıklar Ticaret Hukuku uygulaması olarak belirtilmiştir. Uygulamadaki örneklere atıf yapmak amaçlı Yargıtay kararlarından faydalanılmıştır. Çalışmanın birinci bölümünde genel olarak “kooperatifçilik” kavramı, amacı ve kooperatif çeşitleri üzerinde durulmuş, ikinci bölümünde ise kooperatiflerde dağılma ve tasfiye süreci incelenmiş, süreçler ayrıntılı olarak ele alınmıştır. Üçüncü ve son bölümde ise bir yapı kooperatifi tasfiyesi örnek uygulamasına yer verilmiş, bu bölümde bir yapı kooperatifinin tasfiye halinde yapması gereken işlemler sıralanmış, hazırlanması gereken evraklar örnekler ile gösterilmiştir.
Date published in the Official Gazette dated 24.04.1969 and 13195th enacted regulated by Law No. 1163 the liquidation of the cooperative process to be addressed in detail the purpose of this thesis constitutes. This process is directly related to law and accounting science. Cooperative Law Commercial Law Cooperative Law No. 1163 in the light of the regulations is a branch of law. Cooperatives, associations and commercial businesses at some point because they have different applications for the cooperative process of liquidation in 1163 numbered law has been examined in the light, such as joint stock companies in the emerging commercial enterprises differences Commercial Law application as indicated. To refer to practical examples are for illustrative purposes benefiting from the Supreme Court decision., The first part of the study in general cooperative concept, purpose and types of cooperatives were discussed with the second part of the cooperative process of dissolution and liquidation has been examined, the process has been studied in detail. Third and last section of a building society in the liquidation application, given an example in this section of a building society needs to do in the liquidation process sorted, should be prepared with examples of documents shown.
Date published in the Official Gazette dated 24.04.1969 and 13195th enacted regulated by Law No. 1163 the liquidation of the cooperative process to be addressed in detail the purpose of this thesis constitutes. This process is directly related to law and accounting science. Cooperative Law Commercial Law Cooperative Law No. 1163 in the light of the regulations is a branch of law. Cooperatives, associations and commercial businesses at some point because they have different applications for the cooperative process of liquidation in 1163 numbered law has been examined in the light, such as joint stock companies in the emerging commercial enterprises differences Commercial Law application as indicated. To refer to practical examples are for illustrative purposes benefiting from the Supreme Court decision., The first part of the study in general cooperative concept, purpose and types of cooperatives were discussed with the second part of the cooperative process of dissolution and liquidation has been examined, the process has been studied in detail. Third and last section of a building society in the liquidation application, given an example in this section of a building society needs to do in the liquidation process sorted, should be prepared with examples of documents shown.