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mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal"><strong><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">İFLAS<br /> </span><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR"><br /> Sermaye şirketlerin ve kooperatiflerin iflas hali</span></strong></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">Sermaye şirketleri ile kooperatiflerin borçlarının aktiflerinden fazla olması halinde iflas halinde oldukları kabul edilir.</span></p> <p class="MsoNormal"><strong><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">İflas istemeye yetkili kişiler</span></strong></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">Sermaye şirketleri ile kooperatiflerin idare ve temsil ile görevlendirilmiş yetkilileri, tasfiye memurları, alacaklılar iflas istemeye yetkilidirler.</span></p> <p class="MsoNormal"><strong><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">İflas kararı</span></strong></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">Mahkeme iflas talebi üzerine iflas halini tespit ederse iflasa karar verir.</span></p> <p class="MsoNormal"><strong><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">İflasın ertelenmesi</span></strong></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR">İflas istemeye yetkili kişiler şirket veya kooperatifin mali durumunun iyileştirilmesinin mümkün olduğuna dair bir iyileştirme projesini mahkemeye sunarak iflasın ertelenmesini isteyebilir.</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"><span style="mso-spacerun:yes"> </span>Mahkeme projeyi ciddi ve inandırıcı bulursa, iflasın ertelenmesine karar verir. İyileştirme projesinin ciddi ve inandırıcı olduğunu gösteren bilgi ve belgelerin de mahkemeye sunulması zorunludur.</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">Uygulamada İflasın Ertelenmesinin koşulları</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">1-Şirketin borca batık olması,</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">2-İyileştirme projesinin ciddi olması,</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">3-Şirket sermayesinin tamamen ödenmiş olması,</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><strong><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">Yeni Türk Ticaret Kanunu sonrası</span></strong></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">6102 sayılı yeni Türk Ticaret kanunu iflasın ertelenmesine yeni kriterler getiriyor. İİK 179.madde “…şirket veya kooperatifin mali durumunun iyileştirilmesinin mümkün olduğuna dair bir iyileştirme projesini mahkemeye sunarak iflasın ertelenmesini isteyebilir.” Derken yeni TTK 377. Madde iyileştirme projesini tarif etmektedir. <br /> </span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"><strong>Madde 377</strong><br /> "Yönetim kurulu veya herhangi bir alacaklı yeni nakit sermaye konulması dâhil nesnel ve gerçek kaynakları ve önlemleri gösteren bir iyileştirme projesini mahkemeye sunarak iflasın ertelenmesini isteyebilir. Bu hâlde İcra ve İflas Kanununun 179 ilâ 179/b maddeleri uygulanır."</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"><br /> </span><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">Madde nakit sermaye koymayı örnek göstererek “nesnel ve gerçek kaynakları ve önlemleri gösteren bir iyileştirme projesi” ön görmektedir.</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal;tab-stops:center 8.0cm"><span style="font-size:12.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-fareast-language:TR">Gösterilecek kaynaklar<span style="mso-spacerun:yes"> </span>somut<span style="mso-spacerun:yes"> </span>ve gerçek kaynaklar olacak.. Nesnel kaynak göstermek yetmeyecek,<span style="mso-spacerun:yes"> </span>bu kaynakların gerçek olması da gerekmektedir.</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal;tab-stops:center 8.0cm"><span style="font-size:12.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; mso-fareast-language:TR">Diyelim ki nakit sermaye konması taahhüt ediliyor; bu durumda sermaye taahhüdü yeterli olmayacak, bunun hangi kaynaklardan temin edileceği de belirtilecek ve bu kaynaklar gerçekçi olacak.</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> </span><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> <br /> </span><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">Not: İİK 179 maddenin şirketlerin ve kooperatiflerin iflas halini düzenleyen fıkrası bizce hatalıdır. Borçları aktilerinden fazla olan şirketlerin iflas etmiş kabul edilmesi TTK'nun diğer maddeleri ve muhasebe kuralları ile çelişmektedir. Bilindiği gibi şirket sermayesi şirket aktiflerine dahil değildir. Şirket aktiflerine şirket sermayesini de kattığınız takdirde şirket aktifleri artı sermaye şirket borçlarının çok üzerinde olabilir. Bu durumda şirketin iflas ettiğini söylemek gerçekçi olmadığı gibi iflas hukukunun temel ilkeleri ve TTK'nın diğer hükümleri ile çelişmektedir.<br /> <br /> R</span><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">ahmi Ofluoğlu</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR">(avukat)</span></p> <p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; line-height:normal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-fareast-language:TR"> </span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Arial","sans-serif";mso-fareast-font-family:"Times New Roman";mso-fareast-language: TR"> </span></p>