SPECIAL AUDIT IN CORPORATE GROUP

Kağan Susuz

Makale detayları

SPECIAL AUDIT IN CORPORATE GROUP

Yazarlar:

Kağan Susuz

Yayıncı:

Hacettepe University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Hacettepe Hukuk Fakültesi Dergisi Vol.15 Issue 2, pp.428-456

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357754

pISSN:

2146-1708

Anahtar kelimeler:

Özet:

 Within a corporate group, there is another special audit opportunity that the shareholders of the subsidiary company can use, especially in liability cases, in contrast to the special audit in joint-stock companies. This special audit is regulated in two separate and disconnected provisions of the Turkish Commercial Code Art. 207 and 406. Furthermore, it is not aligned with the special audit provisions for joint-stock companies TCC Art. 438-444. Only the shareholders of the subsidiary company can benefit from the special audit in a group of companies. However, its conditions are different from the special audit in joint-stock companies. For example, in a group of companies, a special auditor can be directly requested from the court without applying to the general assembly for a special audit. There is no need for the right to obtain information or review to have been used before. Shareholders of a subsidiary company within a corporate group may directly request the court to appoint a special auditor, even if they do not constitute a minority or the total nominal value of their shares is not at least one million Turkish Lira. The court must appoint a special auditor if the conditions are met. Although the provisions regarding special audit in joint-stock companies are also applicable in this regard, the study is limited to the special audit provisions regarding the group of companies only.

 Within a corporate group, there is another special audit opportunity that the shareholders of the subsidiary company can use, especially in liability cases, in contrast to the special audit in joint-stock companies. This special audit is regulated in two separate and disconnected provisions of the Turkish Commercial Code Art. 207 and 406. Furthermore, it is not aligned with the special audit provisions for joint-stock companies TCC Art. 438-444. Only the shareholders of the subsidiary company can benefit from the special audit in a group of companies. However, its conditions are different from the special audit in joint-stock companies. For example, in a group of companies, a special auditor can be directly requested from the court without applying to the general assembly for a special audit. There is no need for the right to obtain information or review to have been used before. Shareholders of a subsidiary company within a corporate group may directly request the court to appoint a special auditor, even if they do not constitute a minority or the total nominal value of their shares is not at least one million Turkish Lira. The court must appoint a special auditor if the conditions are met. Although the provisions regarding special audit in joint-stock companies are also applicable in this regard, the study is limited to the special audit provisions regarding the group of companies only.

 Within a corporate group, there is another special audit opportunity that the shareholders of the subsidiary company can use, especially in liability cases, in contrast to the special audit in joint-stock companies. This special audit is regulated in two separate and disconnected provisions of the Turkish Commercial Code Art. 207 and 406. Furthermore, it is not aligned with the special audit provisions for joint-stock companies TCC Art. 438-444. Only the shareholders of the subsidiary company can benefit from the special audit in a group of companies. However, its conditions are different from the special audit in joint-stock companies. For example, in a group of companies, a special auditor can be directly requested from the court without applying to the general assembly for a special audit. There is no need for the right to obtain information or review to have been used before. Shareholders of a subsidiary company within a corporate group may directly request the court to appoint a special auditor, even if they do not constitute a minority or the total nominal value of their shares is not at least one million Turkish Lira. The court must appoint a special auditor if the conditions are met. Although the provisions regarding special audit in joint-stock companies are also applicable in this regard, the study is limited to the special audit provisions regarding the group of companies only.

 Şirketler topluluğunda bağlı şirketin pay sahiplerinin özellikle sorumluluk davalarında kullanabilmeleri için anonim şirketlerdeki özel denetimden farklı olarak bir özel denetim imkânı daha bulunmaktadır. Söz konusu imkân, 6102 sayılı Türk Ticaret Kanununda TTK iki farklı yerde ve birbirinden kopuk bir biçimde düzenlenmiştir m. 207 ve 406. Üstelik bu yasal düzenlemeler, anonim şirketlerdeki özel denetimle de TTK m. 438-444 uyumlu değildir. Şirketler topluluğunda özel denetimden yalnız bağlı şirketin pay sahipleri yararlanabilir. Şartları ise anonim şirketlerdeki özel denetimden farklıdır. Örneğin, şirketler topluluğunda özel denetim için genel kurula başvurmadan, doğrudan mahkemeden özel denetçi ataması istenebilir. Bunun için daha önce bilgi alma veya inceleme hakkının kullanılmış olmasına da gerek yoktur. Şirketler topluluğunda bağlı şirketin pay sahipleri, azlık teşkil etmese veya paylarının itibarî değeri toplamı en az bir milyon Türk Lirası olmasa bile doğrudan mahkemeden özel denetçi atamasını isteyebilirler. Mahkeme, şarları varsa özel denetçi atamak zorundadır. Bu konuda, anonim şirketlerdeki özel denetimle ilgili hükümler de uygulama alanı bulsa da çalışma yalnız şirketler topluluğuna ilişkin özel denetim hükümleriyle sınırlıdır.

Makale detayları

SPECIAL AUDIT IN CORPORATE GROUP

Yazarlar:

Kağan Susuz

Yayıncı:

Hacettepe University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Hacettepe Hukuk Fakültesi Dergisi Vol.15 Issue 2, pp.428-456

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357754

pISSN:

2146-1708

Subsidiary Company

Joint-Stock Company

Shareholder

Special Audit

Corporate GroupŞirketler Topluluğu

Bağlı Şirket

Anonim Şirket

Pay Sahibi

Özel Denetim

Sayı

Makale detayları

Yazarlar: Kağan Susuz

Yayıncı: Hacettepe University

Ana Başlıklar: Hukuk (Diğer)

Dergi: Hacettepe Hukuk Fakültesi Dergisi Vol.15 Issue 2, pp.428-456

Belge Tipi: Makale

Yayın Tarihi: 8/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001357754

pISSN: 2146-1708

Sayı

Yazarlar:

Kağan Susuz

Yayıncı:

Hacettepe University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Hacettepe Hukuk Fakültesi Dergisi Vol.15 Issue 2, pp.428-456

Belge Tipi:

Makale

Yayın Tarihi:

8/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357754

pISSN:

2146-1708