Determining the Outcome of Bankruptcy Liquidation in the Context of Liquidation Costs in Turkish Bankruptcy Law

Yakup Oruç; Furkan Bilge

Makale detayları

Determining the Outcome of Bankruptcy Liquidation in the Context of Liquidation Costs in Turkish Bankruptcy Law

Yazarlar:

Yakup Oruç | Furkan Bilge

Yayıncı:

Sakarya University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Sakarya Üniversitesi Hukuk Fakültesi Dergisi Vol.12 Issue 2, pp.696-720

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330631

pISSN:

2147-768X

Anahtar kelimeler:

Özet:

 The subject of this study is the initial procedures that the bankruptcy office undertakes within two months as per Article 2083 of the Enforcement and Bankruptcy Law from the notification of the opening of bankruptcy as per Article 1661 of the Enforcement and Bankruptcy Law to determine the outcome of the liquidation. The initial procedures of liquidation are examined by classifying them into preparation, examination, and decision phases. All the procedures in this stage of the bankruptcy liquidation are carried out by the bankruptcy office. Initially, the bankruptcy office records the debtors assets and takes necessary preservation measures to prevent the assets listed from being excluded from the liquidation process. Subsequently, the bankruptcy office assesses whether the assets recorded in the inventory and under its control can be subject to liquidation. This assessment is crucial in determining the outcome of the liquidation. The bankruptcy office, responsible for deciding the outcome of the liquidation, must consider the value of the assets that could potentially be liquidated to determine if the proceeds will cover both ordinary and simple liquidation costs. For this calculation, the liquidation costs must be outlined within the context of the specific liquidation file. This study examines how the bankruptcy office decides the outcome of the liquidation by evaluating the value of the active assets of the bankruptcy estate and the accounting of liquidation costs during the initial phase of liquidation.

 The subject of this study is the initial procedures that the bankruptcy office undertakes within two months as per Article 2083 of the Enforcement and Bankruptcy Law from the notification of the opening of bankruptcy as per Article 1661 of the Enforcement and Bankruptcy Law to determine the outcome of the liquidation. The initial procedures of liquidation are examined by classifying them into preparation, examination, and decision phases. All the procedures in this stage of the bankruptcy liquidation are carried out by the bankruptcy office. Initially, the bankruptcy office records the debtors assets and takes necessary preservation measures to prevent the assets listed from being excluded from the liquidation process. Subsequently, the bankruptcy office assesses whether the assets recorded in the inventory and under its control can be subject to liquidation. This assessment is crucial in determining the outcome of the liquidation. The bankruptcy office, responsible for deciding the outcome of the liquidation, must consider the value of the assets that could potentially be liquidated to determine if the proceeds will cover both ordinary and simple liquidation costs. For this calculation, the liquidation costs must be outlined within the context of the specific liquidation file. This study examines how the bankruptcy office decides the outcome of the liquidation by evaluating the value of the active assets of the bankruptcy estate and the accounting of liquidation costs during the initial phase of liquidation.

 The subject of this study is the initial procedures that the bankruptcy office undertakes within two months as per Article 2083 of the Enforcement and Bankruptcy Law from the notification of the opening of bankruptcy as per Article 1661 of the Enforcement and Bankruptcy Law to determine the outcome of the liquidation. The initial procedures of liquidation are examined by classifying them into preparation, examination, and decision phases. All the procedures in this stage of the bankruptcy liquidation are carried out by the bankruptcy office. Initially, the bankruptcy office records the debtors assets and takes necessary preservation measures to prevent the assets listed from being excluded from the liquidation process. Subsequently, the bankruptcy office assesses whether the assets recorded in the inventory and under its control can be subject to liquidation. This assessment is crucial in determining the outcome of the liquidation. The bankruptcy office, responsible for deciding the outcome of the liquidation, must consider the value of the assets that could potentially be liquidated to determine if the proceeds will cover both ordinary and simple liquidation costs. For this calculation, the liquidation costs must be outlined within the context of the specific liquidation file. This study examines how the bankruptcy office decides the outcome of the liquidation by evaluating the value of the active assets of the bankruptcy estate and the accounting of liquidation costs during the initial phase of liquidation.

 Bu çalışmanın konusunu; iflâs dairesinin iflâsın açıldığının kendisine bildirilmesinden İİK m. 1661 itibaren iki ay içerisinde İİK m. 2083 tasfiyenin akıbetini belirlemeye yönelik yapacağı tasfiyenin başlangıç aşamasındaki işlemleri oluşturmaktadır. Tasfiyenin başlangıç aşamasındaki işlemleri; hazırlık, muhakeme ve karar aşaması şeklinde sınıflandırma yapılarak incelenmiştir. İflâs tasfiyesinin bu aşamasında yer alan işlemlerin tamamı iflâs dairesi tarafından yerine getirilir. İflâs dairesi ilk olarak müflisin malvarlığı unsurlarının defterini tutar; deftere kaydedilen malvarlığı unsurlarının tasfiyenin dışına çıkartılmasını önlemek adına lüzumlu muhafaza tedbirlerini alır. Ardından iflâs dairesi, mevcudat defterine kaydettiği ve elinin altında bulundurduğu malvarlığı unsurlarının tasfiyeye konu olup olamayacağını değerlendirir. Bu yönde yapılan değerlendirme tasfiyenin akıbetini belirleme noktasında önem taşımaktadır. Zira tasfiyenin akıbetini belirlemekle görevli olan iflâs dairesi, tasfiyeye konu olabileceğini düşündüğü malvarlığı unsurlarının değerini hem adi tasfiye hem de basit tasfiye masraflarının karşılanıp karşılanmayacağını belirleyebilmek adına hesaplamada ayrı ayrı göz önünde bulundurmak durumundadır. Hesaplama yapılabilmesi için de somut tasfiye dosyası kapsamında tasfiye masraflarının ortaya konulması gerekir. Çalışmamızda iflâs dairesi tarafından tasfiyenin başlangıç aşamasındaki iflâs masasının aktif malvarlığı unsurlarının değeri ile tasfiye masraflarının muhasebesinin yapılması suretiyle tasfiyenin akıbetine karar verilmesi irdelenmiştir.

Makale detayları

Determining the Outcome of Bankruptcy Liquidation in the Context of Liquidation Costs in Turkish Bankruptcy Law

Yazarlar:

Yakup Oruç | Furkan Bilge

Yayıncı:

Sakarya University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Sakarya Üniversitesi Hukuk Fakültesi Dergisi Vol.12 Issue 2, pp.696-720

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330631

pISSN:

2147-768X

Bankruptcy Office

Liquidation

Assets Allocated for Liquidation

Liquidation Costs

Determining the Outcome of Liquidationİflâs Dairesi

Tasfiye

Tasfiyeye Özgülenecek Malvarlığı Unsurları

Tasfiye Masrafları

Tasfiyenin Akıbetine Karar Verme

Sayı

Makale detayları

Yazarlar: Yakup Oruç | Furkan Bilge

Yayıncı: Sakarya University

Ana Başlıklar: Hukuk (Diğer)

Dergi: Sakarya Üniversitesi Hukuk Fakültesi Dergisi Vol.12 Issue 2, pp.696-720

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001330631

pISSN: 2147-768X

Sayı

Yazarlar:

Yakup Oruç | Furkan Bilge

Yayıncı:

Sakarya University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Sakarya Üniversitesi Hukuk Fakültesi Dergisi Vol.12 Issue 2, pp.696-720

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330631

pISSN:

2147-768X