Publication: Anonim ortaklıklarda tek borç ilkesi
Abstract
ANONİM ORTAKLIKLARDA TEK BORÇ İLKESİ Anonim ortaklıkların ekonomik ve sosyal işlevlerini yerine getirebilmesi, büyük ölçüde paysahibinin belirsiz bir gelecekle ve beklenmeyen yükümlülüklerle karşı karşıya bırakılmamasına ve payın serbestçe devredilebilirliğinin kabulüne bağlıdır. Kanunkoyucu, bu amaçla bir yandan paysahibinin ortaklığa karşı borcunu taahhüt etmiş olduğu sermaye ile sınırlandırmış; diğer yandan da paysahibinin ortaklığın borçlarından dolayı sınırlı sorumluluğunu öngörmüştür. Türk Ticaret Kanununun 405. maddesinin birinci fıkrasında belli istisnalar dışında paysahibinin tek borcunun, taahhüt ettiği sermayeyi ifa etmek olduğu hüküm altına alınmıştır. Bu hükümden, paysahibine yalnızca sermayeyi aşan para borçlarının değil, paysahipliği haklarının belirli bir şekilde kullanılması borcunun da yüklenemeyeceği sonucu çıkarılmaktadır. Anılan bu durum, öğretide tek borç ilkesi olarak adlandırılmaktadır. Bu ilke sayesinde anasözleşme veya genel kurul kararıyla paysahiplerine sermaye koyma borcu dışında kapsamı ne olursa olsun herhangi bir borç yüklenemeyecektir. Biz de çalışmamızda, bu ilkenin anlam ve kapsamını ortaya koymaya çalışacağız. Üç bölümden oluşan tezimizin ilk bölümünde, paysahibine yüklenen tek borcun kaynağı olarak pay ve paysahipliği kavramı incelenmiş, ikinci bölümde, tek borç ilkesinin anlam ve kapsamı belirlenmeye çalışılmış; son bölümde ise, paysahibinin sermaye koyma borcunu ifa etmemesi halinde doğacak sonuçlar ve kendisine uygulanabilecek yaptırımlar değerlendirilmiştir.
THE SINGLE DEBT PRINCIPLE OF JOINT STOCK COMPANIES The fullfillment of economic and social functions by the joint stock companies depends on the protection of the shareholder from the uncertainities and unanticipated liabilities and adoption of free transfer of share. The legislator with this aim in mind, has on the one hand restricted the debt of the shareholder with the pledged amount of capital and on the other hand restricted the responsibility of the shareholder to the debts incurred by the joint stock companies. According to the first clause of Article 405 of Turkish Code Of Commerce, with certain exceptions, the single dept principle of the shareholder is to fullfill the investment of capital that he/ she has pledged. It could also be inferred from this provision that not only monetary debts that exceed the capital that is invested but also debts incurred due to use of shareholding rights could not be imposed upon the shareholder. The situation mentioned above, is defined as single debt principle in literature. Owing to this principle, no debt other than the capital investment debt could be imposed on the shareholders regardless of scope through main contract or with the decree of executive board. The task of this thesis, will be to try to define the meaning and scope of this principle. In the first section of this thesis, the concepts of share and shareholding as the only debt imposed on the shareholder are analysed; in the second section the meaning and scope of the single debt principle is defined and in the last section the consequences of non-fulfilment of the liability of the shareholder to invest capital and the sanctions to be imposed in that case are evaluated.
THE SINGLE DEBT PRINCIPLE OF JOINT STOCK COMPANIES The fullfillment of economic and social functions by the joint stock companies depends on the protection of the shareholder from the uncertainities and unanticipated liabilities and adoption of free transfer of share. The legislator with this aim in mind, has on the one hand restricted the debt of the shareholder with the pledged amount of capital and on the other hand restricted the responsibility of the shareholder to the debts incurred by the joint stock companies. According to the first clause of Article 405 of Turkish Code Of Commerce, with certain exceptions, the single dept principle of the shareholder is to fullfill the investment of capital that he/ she has pledged. It could also be inferred from this provision that not only monetary debts that exceed the capital that is invested but also debts incurred due to use of shareholding rights could not be imposed upon the shareholder. The situation mentioned above, is defined as single debt principle in literature. Owing to this principle, no debt other than the capital investment debt could be imposed on the shareholders regardless of scope through main contract or with the decree of executive board. The task of this thesis, will be to try to define the meaning and scope of this principle. In the first section of this thesis, the concepts of share and shareholding as the only debt imposed on the shareholder are analysed; in the second section the meaning and scope of the single debt principle is defined and in the last section the consequences of non-fulfilment of the liability of the shareholder to invest capital and the sanctions to be imposed in that case are evaluated.