Özet:

The position of legal persons against criminal law has always been controversial. In particular, it is defended that criminal offences committed through paravan companies should be punished by legal persons, such as fine or closure. On the other hand, those who are opposed to this opinion have stated that the application of penalties on legal persons expands the scope of responsibility. Today, it is recognized that the criminal responsibility belongs primarily to the real persons who make up the legal person. It should also be pointed out how the facts that require criminal liability from the point of view of the state carrying out their financial activities through legal persons will be punished. In terms of the legal relations that the state enters with private legal persons, the problem will be solved according to the general rules contained in the TCK. But on the other hand, the state’s status of public officials in action and action is different. There are two differentiating points of public officials in terms of criminal liability. Public officials may be prosecuted after a license procedure pursuant to Law No. 4483 and there are specific types of criminal offences for public officials, which are specified and specified as criminal offences. These types of criminal offences addressing public officials carry a serious measure in terms of ensuring the state’s financial reputation. This study will also first provide brief information about the procedure for the prosecution of public officials and then provide information about the types of crimes that may be applied to public officials in the provision of financial accuracy. Finally, the situation in the comparative law will be discussed and recommendations will be made.

Özet:

The status of legal persons before law has always been controversial. According to some scholars especially crimes committed by means of shell companies require fines or closure as sanctions. On the other hand, the opponents state that punishing legal persons broaden the scope of criminal liability. In todays modern understanding, criminal liability belongs to the real persons which establish the legal person. As the state carries out fiscal transactions by it’s officials, the criminal law regime for these officials should be discussed. Private law transactions of the state require a criminal investigation according to general rules of criminal code. On the other hand, the regime is different for public officials who act on behalf of the state. There are two main differences in the criminal law regime of public officials. Public officials can only be prosecuted after a permit procedure according to code nr. 4483 and there are special crime types for these officials. These crimes play an important role to ensure fiscal transparency. In this study first the prosecution process of public officials will be addressed and then criminal law provisions that apply to these officials will be discussed. The last part constitues of comparetive law and suggestions. 

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