Anonim sirketlerde yonetim kurulu uyelerinin hukuki sorumlulugu

Abstract

Bu calisma kapsaminda 6102 sayili TTK. kapsaminda yonetim kurulu uyelerinin hukuki sorumlulugu ele alinacaktir. Bu sorumluluk kapsaminda sorumlulugun niteligi ozellikleri 6762 sayili Kanunla arasindaki farklar ele alindiktan sonra yonetim kurulu uyelerinin kamu borclarindan dolayi sorumluluklari ozellikle 6183 sayili Amme Alacaklari Tahsili Usulu Hakkinda Kanun ve Vergi Usul Kanunu’ndaki sorumluluklari islenecektir. Bu konunun incelenmesinin ardindan ise sorumlulugun yerine getirilmedigi hallerde uyelere karsi acilabilecek sorumluluk davasi ve ozelliklerine deginilecektir. Son olarak yonetim kurulu uyelerinin sorumlulugunu ortadan kaldiran haller olarak karsimiza cikan ibra zamanasimi zarar gorenin rizasi ve sulhun ozelliklerine deginilecektir.

The board of directors is a necessary board for joint stock companies, and the company in general continues to operate with the decisions taken in this board. Although it is not compulsory to be a member of the Board of Directors, when they accept this job the members become liable as they get some rights. When the obligations are not met, the members of the Board of Directors become liable legally and criminally.In this study, the legal responsibility of the members of the board of directors will be dealt with under the Turkish Commercial Code No. 6102. Within the same framework, responsibility, quality, features and the differences with the Code No. 6762 will be discussed. In this study, responsibilities of the members of the board of directors because of the public debts, especially their responsibilities in Law on the Procedure of Collection of Public Receivables No. 6183 and in Tax Procedure Law will be studied. Then, the lawsuit opened against members when the responsibility for liability is not complied, and its characteristics will be mentioned. Finally, the characteristics of discharge and the statute of limitations which appear as two cases eliminating the responsibility of the board of directors, will be examined.