{"id":8562,"date":"2022-11-19T15:09:24","date_gmt":"2022-11-19T12:09:24","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=8562"},"modified":"2022-11-19T15:09:51","modified_gmt":"2022-11-19T12:09:51","slug":"yonetim-kurulunun-vergi-borclarindan-sorumlulugu","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/yonetim-kurulunun-vergi-borclarindan-sorumlulugu\/","title":{"rendered":"Board of Directors&#039; Liability for Tax Debts"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13-1024x538.png\" alt=\"Y\u00f6netim Kurulunun Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu\" class=\"wp-image-8563\" srcset=\"https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13-1024x538.png 1024w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13-300x158.png 300w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13-768x403.png 768w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13-18x9.png 18w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/11\/Markanin-Kullanmama-Sebebi-Ile-Iptali-13.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Board of Directors&#039; Liability for Tax Debts<\/figcaption><\/figure>\n\n\n\n<p><strong>Y\u00f6netim Kurulunun Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu &#8211; \u0130zmir Avukat<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Limited \u015eirketlerde M\u00fcd\u00fcrler Vergi Bor\u00e7lar\u0131ndan Sorumlu Mudur?<\/h2>\n\n\n\n<p class=\"has-text-align-justify\">Limited \u015firket kanunlarda ye ralan tan\u0131m\u0131 ile bir veya daha \u00e7ok ger\u00e7ek veya t\u00fczel ki\u015fi taraf\u0131ndan bir ticaret unvan\u0131 alt\u0131nda kurulur; esas sermayesi belirli olup, bu sermaye esas sermaye paylar\u0131n\u0131n toplam\u0131ndan olu\u015fur. Bu tarz \u015firketlerde ortaklar, \u015firket bor\u00e7lar\u0131ndan sorumlu olmay\u0131p, sadece taahh\u00fct ettikleri esas sermaye paylar\u0131n\u0131 \u00f6demekle ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcrler. Fakat, 6183 Say\u0131l\u0131 <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.3.6183.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Amme Alacaklar\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun<\/a> ile kamu kurumlar\u0131n\u0131n alacaklar\u0131n tahsil edilmesine ili\u015fkin \u00f6zel usul ve kurallar belirlenmi\u015f olup; limited \u015firket ortaklar\u0131n\u0131n<strong> \u015firketten tamamen veya tahsil edilemeyen k\u0131s\u0131mlar\u0131ndan a\u00e7\u0131k\u00e7a sorumlu olaca\u011f\u0131 d\u00fczenlenmi\u015ftir. <\/strong><\/p>\n\n\n\n<p>Burada anonim \u015firketlerden farkl\u0131 olarak \u015firket ortaklar\u0131 sermaye taahh\u00fctlerine bak\u0131lmaks\u0131z\u0131n \u015firket pay oranlar\u0131na g\u00f6re kamu bor\u00e7lar\u0131ndan sorumlu olacakt\u0131r.<\/p>\n\n\n\n<p><strong>Limited \u015eirketlerin Amme Bor\u00e7lar\u0131 <\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\"><strong>Madde 35 \u2013<\/strong> Limited \u015firket ortaklar\u0131, \u015firketten tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alaca\u011f\u0131ndan sermaye hisseleri oran\u0131nda do\u011frudan do\u011fruya sorumlu olurlar ve bu Kanun h\u00fck\u00fcmleri gere\u011fince takibe tabi tutulurlar.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Orta\u011f\u0131n \u015firketteki sermaye pay\u0131n\u0131 devretmesi halinde, pay\u0131 devreden ve devralan \u015fah\u0131slar devir \u00f6ncesine ait amme alacaklar\u0131n\u0131n \u00f6denmesinden birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re m\u00fcteselsilen sorumlu tutulur. <\/p>\n\n\n\n<p class=\"has-text-align-justify\">Amme alaca\u011f\u0131n\u0131n do\u011fdu\u011fu ve \u00f6denmesi gerekti\u011fi zamanlarda pay sahiplerinin farkl\u0131 \u015fah\u0131slar olmalar\u0131 halinde bu \u015fah\u0131slar, amme alaca\u011f\u0131n\u0131n \u00f6denmesinden birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re m\u00fcteselsilen sorumlu tutulur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Anonim \u015eirketlerde Y\u00f6netim Kurulu Vergi Bor\u00e7lar\u0131ndan Sorumlu Mudur?<\/h2>\n\n\n\n<p class=\"has-text-align-justify\">Anonim \u015firketler ise sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z malvarl\u0131\u011f\u0131yla sorumlu bulunan \u015firkettir. Burada yap\u0131s\u0131 itibari ile ortaklar\u0131n, seramye taahh\u00fctleri d\u0131\u015f\u0131nda, \u015firket bor\u00e7lar\u0131ndan sorumlulu\u011fu g\u00fcndeme gelmemektedir. Bunun da istisnas\u0131 olarak Amme Alacaklar\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile mal varl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alacaklar\u0131n \u015firket kanuni temsilcilerinin \u015fahsi malvarl\u0131klar\u0131ndan tahsil edilebilecek oldu\u011fu d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<p>Burada do\u011frudan y\u00f6netim kuruluna gidilmemeli \u00f6ncelikle kamu alaca\u011f\u0131n\u0131n \u015firketten tahsiline ili\u015fkin bir s\u00fcre\u00e7 ba\u015flat\u0131larak s\u00f6z konusu alaca\u011f\u0131n tamamen tahsil edilemeyece\u011finin anla\u015f\u0131lmas\u0131 gerekmektedir. \u00d6ncelikle \u015firkete y\u00f6neltilmeden do\u011frudan y\u00f6netim kurulu \u00fcyelerinin \u015fahsi malvarl\u0131\u011f\u0131na gidilmesi usul ve yasaya ayk\u0131r\u0131l\u0131k te\u015fkil edecektir.<\/p>\n\n\n\n<p><strong>Kanuni Temsilcilerin Sorumlulu\u011fu <\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\"><strong>M\u00fckerrer Madde 35 \u2013<\/strong> T\u00fczel ki\u015filerle k\u00fc\u00e7\u00fcklerin ve k\u0131s\u0131tl\u0131lar\u0131n, vak\u0131flar ve cemaatler gibi t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin mal varl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alacaklar\u0131, kanuni temsilcilerin ve t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcl\u00fc idare edenlerin \u015fahsi mal varl\u0131klar\u0131ndan bu Kanun h\u00fck\u00fcmlerine g\u00f6re tahsil edilir.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Dan\u0131\u015ftay 7. D., 2000\/4821 E. 2000\/4142 K.<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\">6762 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 317. maddesinde,&nbsp;anonim&nbsp;\u015firketlerin&nbsp;y\u00f6netim&nbsp;kurulu taraf\u0131ndan idare ve temsil olunaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Ayn\u0131 Kanunun 300. maddesinin 8. bendinde,&nbsp;y\u00f6netim&nbsp;kurulu \u00fcyeleriyle&nbsp;\u015firketi temsile yetkili kimselerin ticaret siciline tescil ve ilan edilece\u011fi, 33. maddesinde, tescil edilmi\u015f hususlarda ortaya \u00e7\u0131kacak her t\u00fcrl\u00fc de\u011fi\u015fikli\u011fin de tescil edilece\u011fi, 38. maddesinde ise ticaret sicili kay\u0131tlar\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015filer hakk\u0131nda kayd\u0131n gazete ile ilan edildi\u011fi g\u00fcn\u00fc takip eden i\u015f g\u00fcn\u00fcnden itibaren h\u00fck\u00fcm ifade edece\u011fi kurala ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"has-text-align-justify\">Tescil ve ilan edilmi\u015f hususlardaki de\u011fi\u015fikliklerin de tescil ve ilan edilmesi kural\u0131, bu i\u015flemlerin ge\u00e7erlilik \u015fart\u0131 olarak de\u011fil, iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin korunmas\u0131 amac\u0131yla \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu itibarla,\u00a0y\u00f6netim\u00a0kurulu \u00fcyeli\u011fi herhangi bir nedenle sona eren ki\u015finin \u00fcyelikten ayr\u0131l\u0131\u015f\u0131 ticaret sicilinde tescil ve gazeteyle ilan edilmezse,\u00a0\u015firket\u00a0bor\u00e7lar\u0131ndan iyi niyetli \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 sorumlulu\u011fu devam eder. Ancak,\u00a0<strong>y\u00f6netim\u00a0kurulundan fiilen ayr\u0131lmakla,\u00a0\u015firketin\u00a0vergi\u00a0\u00f6devlerinin yerine getirilmesi konusunda yetkisi kalmayan \u00fcyenin\u00a0\u015firketten tahsil edilemeyen alacaklardan sorumlu tutulmas\u0131 hukuka ayk\u0131r\u0131d\u0131r.<\/strong><\/p>\n\n\n\n<p>Here are some other works that might interest you:<\/p>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Company Law and Ownership Structure<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-1\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/anonim-sirket-nasil-kurulur\/\">How to Establish a Joint Stock Company?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/limited-sirket-nasil-kurulur\/\">How to Establish a 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Statute of Limitations for Bonds &amp; Checks<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/bono-nedir\/\">What is a bond?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/cek-iptali-davasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Check Cancellation Case<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-4&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-4-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-4\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Startups and Next-Generation Business<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-4\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-4-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/kripto-para-magdur\/\">What is the Legal Nature of Cryptocurrencies?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/etbis-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Etbis?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/stock-option-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a Stock Option?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/vesting-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Vesting?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/imtiyazli-pay-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What are preferred shares?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/drag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Drag Along?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Tag Along?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/terms-of-service-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What are Terms of Service?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/gizlilik-politikasi-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is the Privacy Policy?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/yatirim-sureclerinde-kitle-fonlama\/\" target=\"_blank\" rel=\"noreferrer noopener\">Crowdfunding in Investment Processes<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-5&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-5-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-5\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Competition Law and Tax Liability<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-5\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-5-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/haksiz-rekabet-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Unfair Competition?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/rekabet-kurumuna-taahhut-basvurusu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Application for Commitment to the Competition Authority<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/birlesme-devralmada-rekabet-kurulu-zni\/\" target=\"_blank\" rel=\"noreferrer noopener\">Competition Board Approval for Mergers and Acquisitions<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/supheli-alacak\/\" target=\"_blank\" rel=\"noreferrer noopener\">Doubtful Receivables under the Tax Procedure Law<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/yonetim-kurulunun-vergi-borclarindan-sorumlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Board of Directors&#039; Liability for Tax Debts<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/faturaya-itiraz\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dispute the Invoice<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-6&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-6-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-6\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Basic Business Concepts and Procedures<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-6\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-6-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/mucbir-sebep-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Force Majeure?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ticari-is-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a commercial transaction?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tacir-ne-demek\/\" target=\"_blank\" rel=\"noreferrer noopener\">What does merchant mean?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sebepsiz-zenginlesme-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is unjust enrichment?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tahmil-tahliye-nedir\/\">What is Loading and Unloading?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sirketler-icin-uyap\/\" target=\"_blank\" rel=\"noreferrer noopener\">UYAP for Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Loss of Business Ledgers<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ihracat-bedellerinin-turkiyeye-getirilmesi-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Obligation to Bring Export Proceeds to T\u00fcrkiye<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/menkul-satislarda-turk-parasi-kullanilmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Obligation to Use Turkish Currency in Securities Sales<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p><a href=\"https:\/\/efeshukuk.com\/en\/calisma-alanlari\/izmir-ticaret-avukati\/\">Izmir Commercial Lawyer<\/a><\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"720\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2021\/01\/Ephesus-Law-Firm-3.jpg\" alt=\"Logo\" class=\"wp-image-1057 size-full\" srcset=\"\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" data-srcset=\"\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-black-color has-text-color translation-block\"><strong>Address:<\/strong> Nergis Neighborhood, Girne Boulevard No: 83, Floor 2, Apartment 2, Kar\u015f\u0131yaka, \u0130zmir<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>E-mail<\/strong>: <a href=\"mailto:contact@example.com\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">info@efeshukuk.com<\/span><\/a><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Phone<\/strong>: +90 534 415 52 56<\/p>\n\n\n\n<style>\n\/* --- Sosyal ve \u0130leti\u015fim \u0130kon 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institutions.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,107],"tags":[],"class_list":["post-8562","post","type-post","status-publish","format-standard","hentry","category-idare-avukati","category-ticaret-hukuku"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Y\u00f6netim Kurulunun Vergi Bor\u00e7lar\u0131ndan Sorumlulu\u011fu<\/title>\n<meta name=\"description\" content=\"Amme Alacaklar\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile kamu kurumlar\u0131n\u0131n alacaklar\u0131n tahsil edilmesine ili\u015fkin \u00f6zel usul ve kurallar belirlenmi\u015ftir\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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