6102 Sayılı TTK hükümlerine göre anonim şirketlerde özel denetim
Yükleniyor...
Dosyalar
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
6102 sayılı Türk Ticaret Kanunu’nda yer alan anonim şirketlerde özel denetim talep etme hakkı, pay sahibinin bilgi alma ve inceleme hakkına bağlı bir hak olarak düzenlenmiştir. Doğrudan kendilerine ait olmayan bir malvarlığı üzerinde söz sahibi olan kurucular veya yönetim kurulu üyelerinin, yetkilerini kötüye kullanıp şirketi kendi çıkarları doğrultusunda yöneterek pay sahiplerine, alacaklılara ve şirkete zarar vermeleri ihtimal dâhilinde olduğundan, denetim kurumu önem kazanmaktadır. Bu doğrultuda bilgi alma ve inceleme talebinde bulunan pay sahibinin bu talebi reddedilir, cevapsız bırakılır veya yeterli bir şekilde cevap bulamaz ise, özel denetim talebinde bulunabilecektir. Pay sahibinin özel denetim talebi genel kurulda kabul edilirse şirket veya her pay sahibi mahkemeye başvurarak özel denetçi atanmasını talep etme hakkına sahiptir. Özel denetim talebinin genel kurulda reddedilmesi halinde ise azınlık veya belli itibari değerde paya sahip pay sahipleri mahkemeye başvurma hakkına sahip olacaktır. Azınlığın belli şartların varlığına dair mahkemeyi ikna etmesi halinde özel denetçi atanabilecektir. Çalışmamızda pay sahiplerinin haklarını kullanması ile şirket menfaatlerinin korunması arasındaki dengenin sağlanmasını ve pay sahipleri ile şirket arasındaki çıkar çatışmalarının azaltılmasını amaçlayan özel denetim kurumunun 6102 sayılı Türk Ticaret Kanunu kapsamında uygulanması incelenecektir.
In the Turkish Commercial Code No. 6102, the right to request special audit in joint stock companies appears as a dependent right of the shareholder's right to receive and review information. As it’s likely that the company’s founders or members of the board of directors, who have a say on an asset that is not directly owned by them, may cause harm to shareholders, creditors and the company by abusing the authority and manage the company for their own benefits, audit institution is very important. In case when the shareholders’ request to receive and review information is rejected, left unanswered or fails to find an adequate answer, the right to request special audit will come up. Accordingly, if General Assembly accepts shareholder's request for a special audit, the company or each shareholder has the right to apply to the court and request to appointment a special auditor. On the other hand, if General Assembly rejects shareholder's request, a special auditor may be appointed only if the minority or the shareholders with certain nominal value can convince the judge that the company or the shareholders have harmed by the founders or company organs’ violation of law or the articles of association. In this study, the implementation of the special audit institution which aims to achieve a balance between the use of the rights of the shareholders and the protection of the interests of the company and to reduce the conflicts of interest between the shareholders and the company will be examined within the scope of Turkish Commercial Code No. 6102.
In the Turkish Commercial Code No. 6102, the right to request special audit in joint stock companies appears as a dependent right of the shareholder's right to receive and review information. As it’s likely that the company’s founders or members of the board of directors, who have a say on an asset that is not directly owned by them, may cause harm to shareholders, creditors and the company by abusing the authority and manage the company for their own benefits, audit institution is very important. In case when the shareholders’ request to receive and review information is rejected, left unanswered or fails to find an adequate answer, the right to request special audit will come up. Accordingly, if General Assembly accepts shareholder's request for a special audit, the company or each shareholder has the right to apply to the court and request to appointment a special auditor. On the other hand, if General Assembly rejects shareholder's request, a special auditor may be appointed only if the minority or the shareholders with certain nominal value can convince the judge that the company or the shareholders have harmed by the founders or company organs’ violation of law or the articles of association. In this study, the implementation of the special audit institution which aims to achieve a balance between the use of the rights of the shareholders and the protection of the interests of the company and to reduce the conflicts of interest between the shareholders and the company will be examined within the scope of Turkish Commercial Code No. 6102.
Açıklama
Tez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi Kaynakça var.
Anahtar Kelimeler
Anonim Şirketlerde Özel Denetim, Özel Denetçinin Atanması, Özel Denetimin İcrası, Özel Denetim Raporu, Özel Denetçinin Hukuki Sorumluluğu, Special Audit in Joint Stock Companies, Appointment of Special Auditor, Execution of Special Audit, Special Audit Report, Legal Responsibility of Special Auditor, Şirket hukuku_Türkiye, Şirketler_Türkiye, Anonim şirketler_Hukuk ve mevzuat_Türkiye, Mali denetim_Türkiye, Corporation law_Turkey, Corporations_Turkey, Stock companies_Law and legislation_Turkey, Auditing_Turkey
