Abstract:

In this study, in light of court decisions, the impact of the share cycle in limited company on the partner’s public debt was examined. In accordance with Article 35/2 of the Law No. 6183 on the Procedure of Delivery of Amme Accounts, in the event of the transfer of shares in the limited company, the partner of the transfer and the recipient will be responsible. In the context of the law, two conditions for the liability for the public debt of the partner in the case of a limited company share transfer have been established. The first is to make a valid share transfer process. Here the question is focused on when the revolution took place in law and in particular whether the registration and declaration of the share revolution has an impact on the liability arising from public debt. The second condition is to understand that public receipts are not fully or partially recovered or not recovered from the limited company. However, since the share was held responsible for the public receipts of the transferred and taken over before the turn, this situation was pointed out. Finally, the limited company addressed the characteristics of the partner’s liability for public debt and the possibility of the person paying the debt.

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