The Responsibilities of Legal Representatives in Capital Companies within the Context of Judicial Decisions under the Tax Procedure Law and the Law on the Procedure for the Collection of Public Receivables

Zümre Ercan; Seyfi Yıldız

Makale detayları

The Responsibilities of Legal Representatives in Capital Companies within the Context of Judicial Decisions under the Tax Procedure Law and the Law on the Procedure for the Collection of Public Receivables

Yazarlar:

Zümre Ercan | Seyfi Yıldız

Yayıncı:

Anadolu University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Anadolu University Journal of Faculty of Economics Vol.6 Issue 2, pp.46-57

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330723

pISSN:

2687-4563

Anahtar kelimeler:

Özet:

 In Turkey, if the tax debts of joint-stock and limited companies cannot be paid, the responsibility of their legal representatives is regulated by Article 35 of the Law No. 6183 on the Collection Procedure of Public Receivables and Article 10 of the Tax Procedure Law No. 213. This thesis examines the tax responsibilities of legal representatives in detail, highlighting the differences between these two regulations. Additionally, the amendments and additions made by the Law No. 5766 are evaluated. The Tax Procedure Law adopts a fault-based liability, while the Law No. 6183 provides for strict liability. The legal boundaries and practical issues of the responsibility of legal representatives are discussed in light of Council of State decisions. The study aims to evaluate the tax responsibilities of legal representatives both theoretically and practically and propose solutions to practical issues. Additionally, it analyzes the scope of companies responsibilities for tax debts and the legal processes involved in their collection.

 In Turkey, if the tax debts of joint-stock and limited companies cannot be paid, the responsibility of their legal representatives is regulated by Article 35 of the Law No. 6183 on the Collection Procedure of Public Receivables and Article 10 of the Tax Procedure Law No. 213. This thesis examines the tax responsibilities of legal representatives in detail, highlighting the differences between these two regulations. Additionally, the amendments and additions made by the Law No. 5766 are evaluated. The Tax Procedure Law adopts a fault-based liability, while the Law No. 6183 provides for strict liability. The legal boundaries and practical issues of the responsibility of legal representatives are discussed in light of Council of State decisions. The study aims to evaluate the tax responsibilities of legal representatives both theoretically and practically and propose solutions to practical issues. Additionally, it analyzes the scope of companies responsibilities for tax debts and the legal processes involved in their collection.

 In Turkey, if the tax debts of joint-stock and limited companies cannot be paid, the responsibility of their legal representatives is regulated by Article 35 of the Law No. 6183 on the Collection Procedure of Public Receivables and Article 10 of the Tax Procedure Law No. 213. This thesis examines the tax responsibilities of legal representatives in detail, highlighting the differences between these two regulations. Additionally, the amendments and additions made by the Law No. 5766 are evaluated. The Tax Procedure Law adopts a fault-based liability, while the Law No. 6183 provides for strict liability. The legal boundaries and practical issues of the responsibility of legal representatives are discussed in light of Council of State decisions. The study aims to evaluate the tax responsibilities of legal representatives both theoretically and practically and propose solutions to practical issues. Additionally, it analyzes the scope of companies responsibilities for tax debts and the legal processes involved in their collection.

 Türkiyede anonim ve limited şirketlerin vergi borçlarının ödenememesi durumunda, kanuni temsilcilerin sorumluluğu 6183 sayılı Amme Alacaklarının Tahsili Hakkında Kanunun VUK mükerrer 35. maddesi ve 213 sayılı Vergi Usul Kanununun 10. maddesi ile düzenlenmiştir. Bu tez çalışması, kanuni temsilcilerin vergisel sorumluluğunu, bu iki düzenlemenin farklılıkları çerçevesinde ayrıntılı olarak incelemektedir. Ayrıca, 5766 sayılı Kanun ile yapılan değişiklikler ve eklemeler değerlendirilmiştir. Vergi Usul Kanununda VUK kusura dayalı, 6183 sayılı Kanunda ise kusursuz sorumluluk esası benimsenmiştir. Danıştay kararları ışığında kanuni temsilcilerin sorumluluğunun hukuki sınırları ve uygulamada karşılaşılan sorunlar ele alınmıştır. Çalışma, kanuni temsilcilerin vergisel sorumluluğunu teorik ve pratik açıdan değerlendirerek, uygulamadaki sorunlara yönelik çözüm önerileri sunmayı amaçlamaktadır. Ayrıca, şirketlerin vergi borçlarıyla ilgili sorumluluklarının kapsamı ve bu borçların tahsilindeki hukuki süreçler analiz edilmiştir.

Makale detayları

The Responsibilities of Legal Representatives in Capital Companies within the Context of Judicial Decisions under the Tax Procedure Law and the Law on the Procedure for the Collection of Public Receivables

Yazarlar:

Zümre Ercan | Seyfi Yıldız

Yayıncı:

Anadolu University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Anadolu University Journal of Faculty of Economics Vol.6 Issue 2, pp.46-57

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330723

pISSN:

2687-4563

joint stock company

limited liability company

law on the procedure for the collection of public receivables

tax procedure law

responsibilityanonim şirket

limited şirket

AATUHK

VUK

Sorumluluk

Sayı

Makale detayları

Yazarlar: Zümre Ercan | Seyfi Yıldız

Yayıncı: Anadolu University

Ana Başlıklar: Kamu Yönetimi

Dergi: Anadolu University Journal of Faculty of Economics Vol.6 Issue 2, pp.46-57

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001330723

pISSN: 2687-4563

Sayı

Yazarlar:

Zümre Ercan | Seyfi Yıldız

Yayıncı:

Anadolu University

Ana Başlıklar:

Kamu Yönetimi

Dergi:

Anadolu University Journal of Faculty of Economics Vol.6 Issue 2, pp.46-57

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001330723

pISSN:

2687-4563