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Yönetim kurulu üyeleri, yöneticiler ve denetçilerin şirkete karşı sorumluluklarını sona erdiren hususlardan en önemlisi genel kurulda alınan ibra kararıdır. İbra kararı ile şirketin yanı sıra karara olumlu oy vermiş pay sahiplerinin yönetim kurulu üyelerine karşı sorumluluk davası açma hakları sona erer. Ayrıca diğer pay sahiplerinin dava hakları ise karar tarihinden itibaren altı ay geçmesiyle sona erer. Önemine rağmen TTK’ da geçerli bir ibra kararının sahip olması gereken özelliklere dair düzenlenmelerin yetersiz olduğu görülmektedir. Özellikle örtülü ibra kararına ilişkin TTK m.424 hükmü birtakım eksiklikler içermekte olup, açık ibra kararının şartları ve kapsamına ilişkin ise TTK’ da net bir düzenleme dahi bulunmamaktadır. Çalışmamız, ibra kararına ilişkin kanuni düzenlemelerdeki eksiklikleri tespit ederek, ibra kararının kapsamı ile şartlarına dair çözüm önerileri getirmeyi amaçlamaktadır.
The most important issue that ends the responsibilities of the members of the board of directors, managers and auditors towards the company is the release decision taken at the general assembly. With the release decision, the right of shareholders who have cast affirmative votes on the decision, as well as the company, to file a liability lawsuit against the members of the board of directors will cease. In addition, other shareholders' rights to litigation expire after six months from the date of the decision. Despite its importance, it is seen that the regulations regarding the features that a valid release decision should have in the Turkish Commercial Code (TCC) are insufficient. In particular, Article 424 of the TCC regarding the implicit release decision contains some deficiencies, and there is not even a clear regulation in the TCC regarding the conditions and scope of the open release decision. Our study aims to identify the deficiencies in the legal regulations regarding the release decision and to propose solutions regarding the scope and conditions of the release decision.
The most important issue that ends the responsibilities of the members of the board of directors, managers and auditors towards the company is the release decision taken at the general assembly. With the release decision, the right of shareholders who have cast affirmative votes on the decision, as well as the company, to file a liability lawsuit against the members of the board of directors will cease. In addition, other shareholders' rights to litigation expire after six months from the date of the decision. Despite its importance, it is seen that the regulations regarding the features that a valid release decision should have in the Turkish Commercial Code (TCC) are insufficient. In particular, Article 424 of the TCC regarding the implicit release decision contains some deficiencies, and there is not even a clear regulation in the TCC regarding the conditions and scope of the open release decision. Our study aims to identify the deficiencies in the legal regulations regarding the release decision and to propose solutions regarding the scope and conditions of the release decision.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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