{"id":9142,"date":"2022-04-12T09:31:47","date_gmt":"2022-04-12T06:31:47","guid":{"rendered":"https:\/\/www.ygslaw.com\/?p=9142"},"modified":"2025-05-07T18:48:38","modified_gmt":"2025-05-07T15:48:38","slug":"tuzel-kisilik-perdesinin-kaldirilmasi","status":"publish","type":"post","link":"https:\/\/www.ygslaw.com\/tr\/tuzel-kisilik-perdesinin-kaldirilmasi\/","title":{"rendered":"T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]A. Giri\u015f<\/strong><\/p>\n

T\u00fczel ki\u015filer, T\u00fcrk hukukundaki ayr\u0131l\u0131k ilkesinin sonucu olarak, kendilerini olu\u015fturan ortak ve organlardan ba\u011f\u0131ms\u0131z bir ki\u015fili\u011fe ve malvarl\u0131\u011f\u0131na sahiptir. Bunun sonucu olarak, \u015firket ortaklar\u0131n\u0131n t\u00fczel ki\u015fili\u011fin bor\u00e7lar\u0131ndan sorumlu olmamas\u0131 veya s\u0131n\u0131rl\u0131 sorumlu olmas\u0131 durumu ortaya \u00e7\u0131kmaktad\u0131r. Ancak hukukumuzdaki ayr\u0131l\u0131k ilkesinin \u015firket pay sahipleri taraf\u0131ndan d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 \u015fekilde k\u00f6t\u00fcye niyetli kullan\u0131lmas\u0131 durumlar\u0131nda, \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 t\u00fczel ki\u015fi ile pay sahipleri aras\u0131nda adeta bir perde olu\u015fabilmektedir. \u00dclkemizde ve \u00e7e\u015fitli \u00fclkelerin hukuk sistemlerinde s\u00f6z konusu hak kay\u0131plar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi i\u00e7in doktrin \u00e7al\u0131\u015fmalar\u0131 ve Yarg\u0131tay kararlar\u0131 ile t\u00fczel ki\u015fili\u011fin perdesinin kald\u0131r\u0131lmas\u0131 teorisi geli\u015ftirilmi\u015ftir. Bu mekanizma sayesinde \u015firket ortaklar\u0131 \u015firketin bor\u00e7land\u0131r\u0131c\u0131 i\u015flemlerinden sorumlu tutularak t\u00fczel ki\u015fili\u011fin arkas\u0131na saklanamayaca\u011f\u0131ndan, hakkaniyete ayk\u0131r\u0131 durumlar engellenebilecektir.<\/p>\n

B. T\u00fczel Ki\u015fili\u011fin Kald\u0131r\u0131lmas\u0131n\u0131n M\u00fcmk\u00fcn Oldu\u011fu Haller<\/strong><\/p>\n

1. \u00d6z Kaynak Yetersizli\u011fi<\/strong><\/p>\n

Bir \u015firkette faaliyet konusunun icra edebilmek i\u00e7in yeterli derecede sermaye ortaklar taraf\u0131ndan konmam\u0131\u015f ve buna ra\u011fmen faaliyette bulunuluyorsa art\u0131k o \u015firketin ortaklar\u0131 t\u00fczel ki\u015fili\u011fin sa\u011flad\u0131\u011f\u0131 s\u0131n\u0131rl\u0131 sorumluluktan faydalanamayacakt\u0131r [i]. Bu durumda, pay sahiplerinin \u015firketin \u00f6z kaynak eksikli\u011fini gidermeden \u00fc\u00e7\u00fcnc\u00fc ki\u015filerle bor\u00e7land\u0131r\u0131c\u0131 i\u015flemlere girerek alacakl\u0131lar\u0131 zarara u\u011fratmalar\u0131 t\u00fczel ki\u015fili\u011finin perdesinin kald\u0131r\u0131larak k\u00f6t\u00fc niyetli \u015firket ortaklar\u0131n\u0131n sorumlulu\u011funa gidilmesine yol a\u00e7acakt\u0131r.<\/p>\n

2. Mal Varl\u0131klar\u0131n\u0131n veya Ortaklar\u0131n Ki\u015fili\u011fi ile T\u00fczel Ki\u015fili\u011finin Birbirine Kar\u0131\u015fmas\u0131<\/strong><\/p>\n

Mal varl\u0131\u011f\u0131 ayr\u0131l\u0131\u011f\u0131 ilkesine ra\u011fmen baz\u0131 durumlarda t\u00fczel ki\u015fi ile \u015firket pay sahiplerin malvarl\u0131klar\u0131 veya alanlar\u0131 birbiri ile i\u00e7 i\u00e7e ge\u00e7ebilir ve \u00fc\u00e7\u00fcnc\u00fc ki\u015filerle yap\u0131lan hukuki i\u015flemlerin kimin taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131 net olarak tespit edilemeyebilir. \u015eirket ve ortak aras\u0131nda mal varl\u0131\u011f\u0131 ayr\u0131m\u0131 var olmas\u0131na ra\u011fmen ortak baz\u0131 durumlarda \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara kar\u015f\u0131 \u015firket ile malvarl\u0131\u011f\u0131 ayr\u0131m\u0131 yokmu\u015f gibi hareket edilebilir veya bu izlenim verilebilir. Bu durumda ve hangi mal\u0131n ortaklara ait oldu\u011fu belirlenemedi\u011finden; orta\u011f\u0131n kendisi ile ortakl\u0131\u011f\u0131n\u0131n t\u00fczel ki\u015fili\u011fini \u00f6zde\u015fle\u015ftirmi\u015f oldu\u011fu kabul edilir. S\u00f6z konusu durum uygulamada en \u00e7ok kar\u015f\u0131m\u0131za \u00e7\u0131kan t\u00fczel ki\u015filik perdesinin kald\u0131r\u0131lmas\u0131 halidir. Bu durumda hakk\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 ve TMK madde 2. kapsam\u0131nda d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 davran\u0131lmas\u0131 ko\u015fullar\u0131 aranmaz. Yarg\u0131tay kararlar\u0131ndan \u00f6rnek verilecek olursa; \u015eirket ortaklar\u0131n\u0131n ki\u015fisel malvarl\u0131klar\u0131n\u0131 \u015firketin malvarl\u0131\u011f\u0131 olarak g\u00f6stermesi veya \u015firketin faaliyet alan\u0131yla ortaklar\u0131n faaliyet alanlar\u0131n\u0131n birbirine kar\u0131\u015fmas\u0131 veya t\u00fczel ki\u015fili\u011fe ait mallar\u0131n pay sahiplerine \u00fccretsiz olarak sat\u0131lmas\u0131, devredilmesi.<\/p>\n

3. Yabanc\u0131 Y\u00f6netimi<\/strong><\/p>\n

\u015eirket orta\u011f\u0131n\u0131n, ortaklar\u0131n\u0131n veya ortaklar grubunun sahip olduklar\u0131 hakimiyeti \u015firket menfaatine yerine kendi veya \u015firket d\u0131\u015f\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filerinin \u00e7\u0131karlar\u0131 do\u011frultusunda kullanmas\u0131 durumunda t\u00fczel ki\u015fili\u011fin perdesinin kald\u0131r\u0131lmas\u0131 mekanizmas\u0131na ba\u015fvurulabilmektedir. Bu durumda, \u015firket ile \u015firkete h\u00e2kim olan toplulu\u011fun \u00e7\u0131karlar\u0131n\u0131n \u00e7eli\u015fti\u011fi bir durum s\u00f6z konusudur. Belirtmekte fayda olacak ki, uygulamada, her hakimiyetin t\u00fczel ki\u015fili\u011fin perdesini kald\u0131rmaya yetecek d\u00fczeyde oldu\u011fu kabul edilmemi\u015ftir. Hakimiyetinin alacakl\u0131lar\u0131n\u0131n zarar\u0131na olacak \u015fekilde ger\u00e7ekle\u015fmesi aranm\u0131\u015ft\u0131r.<\/p>\n

C. T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 Yollar\u0131<\/strong><\/p>\n

1. T\u00fczel Ki\u015filik Perdesinin D\u00fcz Kald\u0131r\u0131lmas\u0131<\/strong><\/p>\n

Mal varl\u0131\u011f\u0131 ayr\u0131l\u0131\u011f\u0131 ve s\u0131n\u0131rl\u0131 sorumluluk ilkeleri uygulanmayarak, t\u00fczel ki\u015finin ger\u00e7ekle\u015ftirdi\u011fi bor\u00e7land\u0131r\u0131c\u0131 i\u015flemlerden \u015firket ortaklar\u0131n\u0131n da ki\u015fisel olarak sorumlu tutulmas\u0131 durumudur.<\/p>\n

2. T\u00fczel Ki\u015filik Perdesinin Ters Kald\u0131r\u0131lmas\u0131<\/strong><\/p>\n

\u015eirket orta\u011f\u0131n\u0131n \u015fahsi bor\u00e7lar\u0131ndan \u00f6t\u00fcr\u00fc s\u00f6z konusu alacakl\u0131n\u0131n\/alacakl\u0131lar\u0131n\u0131n t\u00fczel ki\u015filik perdesinin tersten kalmas\u0131 sonucu olarak do\u011frudan \u015firketin mal varl\u0131\u011f\u0131na gidebilmesi yolunu ifade eder. Bu y\u00f6ntem ile \u015firketinin di\u011fer alacakl\u0131lar\u0131n\u0131n zarara u\u011frama riski ortaya \u00e7\u0131kabilecektir. S\u00f6z konusu olumsuz durumdan \u00f6t\u00fcr\u00fc bu y\u00f6ntemi Federal Alman Hukuku kabul etmemektedir.<\/p>\n

3. T\u00fczel Ki\u015filik Perdesinin \u00c7apraz Kald\u0131r\u0131lmas\u0131<\/strong><\/p>\n

\u015eirketler toplulu\u011funda yavru \u015firketlerin alacakl\u0131lar\u0131n\u0131n, bu ili\u015fkinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 h\u00e2linde ana \u015firkete veya ana \u015firketin h\u00e2kimiyetinde olan ba\u015fka bir yavru \u015firkete ba\u015fvurabilmesi ve bu sebeple ana \u015firketin veya di\u011fer yavru \u015firketin, as\u0131l bor\u00e7lu olan yavru \u015firketle birlikte alacakl\u0131lara kar\u015f\u0131 sorumlu tutulabilmesi t\u00fczel ki\u015filik perdesinin \u00e7apraz kald\u0131r\u0131lmas\u0131 (Querdurchgriff) \u015feklinde ifade edilmektedir [ii]. T\u00fczel ki\u015filik perdesinin \u00e7apraz kald\u0131r\u0131lmas\u0131 y\u00f6nteminin s\u00f6z konusu olabilmesi i\u00e7in \u015firketler toplulu\u011funda iktisadi b\u00fct\u00fcnl\u00fck olmas\u0131 gerekir. Birbirinden farkl\u0131 sekt\u00f6rlerde faaliyet g\u00f6steren b\u00fcy\u00fck topluluk \u015firketlerinde iktisadi birlik olmayaca\u011f\u0131 i\u00e7in perdenin \u00e7apraz kald\u0131r\u0131lmas\u0131 teorisi y\u00f6ntemine ba\u015fvurmak m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n

D. T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 Teorisi ve Organik Ba\u011f Kavram\u0131<\/strong><\/p>\n

Organik ba\u011f ile t\u00fczel ki\u015fili\u011finin perdesinin kald\u0131r\u0131lmas\u0131 kavramlar\u0131 birbirlerini tamamlayan kavramlar olduklar\u0131ndan zaman zaman kar\u0131\u015ft\u0131r\u0131labilmektedirler. Bu iki kavram birbirinden ayr\u0131 iki hukuki olguyu ifade etmektedir. Organik ba\u011f, bir t\u00fczel ki\u015finin bor\u00e7lar\u0131n\u0131n takibinin yap\u0131labilmesi amac\u0131yla takibinin esas alacakl\u0131s\u0131n\u0131n, bor\u00e7lu \u015firketinin belirli bir \u00f6l\u00e7\u00fcde ba\u011fa ve ili\u015fkiye sahip oldu\u011fu di\u011fer t\u00fczel ki\u015filere kar\u015f\u0131 da takibinin yap\u0131labilmesini sa\u011flayan hukuki bir kavramd\u0131r. Organik ba\u011f kavram\u0131ndan s\u00f6z edebilmemiz i\u00e7in iki ayr\u0131 \u015firket aras\u0131nda belirli ili\u015fkilerin vuku bulmas\u0131 gerekmektedir. Yarg\u0131tay bir karar\u0131nda, organik ba\u011f kavram\u0131n\u0131 \u00f6rnekler ile tan\u0131mlam\u0131\u015ft\u0131r. S\u00f6z konusu kararda \u201cT\u00fczel ki\u015filik hakk\u0131n\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131, kanuna kar\u015f\u0131 hile, i\u015f\u00e7iye zarar verme (haklar\u0131n\u0131n al\u0131nmas\u0131n\u0131 engelleme), tarafta muvazaa (hizmeti kendisine verdi\u011fi halde ba\u015fka bir ki\u015fiyi kay\u0131tta i\u015fveren olarak g\u00f6sterme) ve nam\u0131 m\u00fcstear yakla\u015f\u0131m\u0131 nedeni ile dolayl\u0131 temsil s\u00f6z konusudur. Bu durumlar\u0131n s\u00f6z konusu oldu\u011fu halde t\u00fczel ki\u015filik perdesinin aralanmas\u0131 sureti ile ger\u00e7ek i\u015fveren veya organik ba\u011f i\u00e7inde olan t\u00fcm i\u015fverenler sorumlu tutulmaktad\u0131r. Organik ba\u011f ise \u015firketlerin adresleri, faaliyet alanlar\u0131, ortaklar\u0131 ve temsilcilerinin ayn\u0131 olmas\u0131ndan, aralar\u0131ndaki hukuki ili\u015fkilerin tespitinden anla\u015f\u0131l\u0131r.\u201d<\/em> tan\u0131mlar\u0131na yer verilmi\u015ftir[iii]. Yine ba\u015fka Yarg\u0131tay kararlar\u0131nda organik ba\u011fa \u00f6rnekler olarak; \u015firket sahiplerinin akraba olmas\u0131, \u015firkette \u00e7al\u0131\u015fan ki\u015filerin \u00f6nemli \u00f6l\u00e7\u00fcde ayn\u0131 olu\u015fu, faaliyet konular\u0131n\u0131n ayn\u0131 olmas\u0131 ve \u015firketlerin ayn\u0131 adreste faaliyet g\u00f6stermesi verilmi\u015ftir. Belirtmekte fayda olacak ki, Yarg\u0131tay her somut olaya \u00f6zg\u00fc olacak \u015fekilde organik ba\u011f kavram\u0131n\u0131n k\u0131staslar\u0131n\u0131 farkl\u0131 olarak de\u011ferlendirebilmektedir.<\/p>\n

Her iki kavram\u0131n \u00f6z\u00fcnde d\u00fcr\u00fcstl\u00fck kural\u0131 uymamak ve hakk\u0131n k\u00f6t\u00fcye kullan\u0131lmas\u0131 yasa\u011f\u0131 bulunmaktad\u0131r. S\u00f6z konusu kavramlar ayn\u0131 ba\u011flamda olup birbirini destekleseler de birbirlerinden ayr\u0131ld\u0131klar\u0131 husus; perdenin ters kald\u0131r\u0131lmas\u0131 durumunda malvarl\u0131\u011f\u0131 ayr\u0131l\u0131\u011f\u0131 ve s\u0131n\u0131rl\u0131 sorumluluk ilkesinin kalkmas\u0131 sonucu \u015firket orta\u011f\u0131n sorumlulu\u011funa gidilebilirken, organik ba\u011f kavram\u0131nda ortaklar\u0131n birincil derecen malvarl\u0131\u011f\u0131 sorumlulu\u011funa gidilemez.<\/p>\n

E. Sonu\u00e7<\/strong><\/p>\n

T\u00fczel ki\u015filiklerin, malvarl\u0131\u011f\u0131 ayr\u0131l\u0131\u011f\u0131 ile ki\u015fi ayr\u0131l\u0131\u011f\u0131 ve s\u0131n\u0131rl\u0131 sorumluluk ilkesi sonucu kendisini olu\u015fturan pay sahiplerinden ayr\u0131 olarak ba\u011f\u0131ms\u0131z bir ki\u015filikleri olsa da, bu ilkelerinin sa\u011flad\u0131\u011f\u0131 imtiyazlar\u0131 d\u00fcr\u00fcstl\u00fck kural\u0131na ayk\u0131r\u0131 ve k\u00f6t\u00fc niyetle kullanarak alacakl\u0131lar\u0131 zarara u\u011fratan \u015firket ortaklar\u0131na kar\u015f\u0131, t\u00fczel ki\u015fili\u011fin perdesinin kald\u0131r\u0131lmas\u0131 y\u00f6ntemi ile birincil dereceden sorumlulu\u011funa gidilebilecektir. Doktrin g\u00f6r\u00fc\u015fleri ve Yarg\u0131tay kararlar\u0131 ile ortaya \u00e7\u0131kan t\u00fczel ki\u015fili\u011fin kald\u0131r\u0131lmas\u0131 teorisi genel bir hukuki \u00e7\u00f6z\u00fcm yolu olmay\u0131p, TTK\u2019de yer almayan hukuki olaylar s\u00f6z konusu oldu\u011funda istisnas\u0131 olarak uygulanacakt\u0131r.<\/p>\n

T\u00fczel ki\u015filik, ki\u015fi ayr\u0131l\u0131\u011f\u0131 ve malvarl\u0131\u011f\u0131 ayr\u0131l\u0131\u011f\u0131 ilkeleri kapsam\u0131nda \u015firket ortaklar\u0131ndan ba\u011f\u0131ms\u0131z bir ki\u015filik olu\u015fturdu\u011fundan, ortaklar\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015filerle yapacaklar\u0131 hukuki i\u015flemlerde bu zihniyette hareket etmeleri gerekmektedir.<\/p>\n

Detayl\u0131 bilgilendirme i\u00e7in bizimle ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n

Kaynaklar:<\/strong><\/p>\n

[i] Tekinalp \u00dcnal & Tekinalp G\u00fcl\u00f6ren, \u2018\u2019Perdeyi Kald\u0131rma Teorisi\u2019\u2019, Prof. Dr. Reha Poroy\u2019a Arma\u011fan, \u0130stanbul \u00dcniversitesi Hukuk Fak\u00fcltesi, \u0130stanbul 1995, s.396<\/p>\n

[ii] Weber, Rolf H., Schweizerisches Privatrecht, Zweiter Band Einleitung und Personenrecht, Vierter Teilband Juristische Personen, Basel 1998 (Herausgegeben von: Tercier, Pierre) s. 105, 189;<\/p>\n

Kaplan, \u0130brahim, \u201cT\u00fczel Ki\u015fili\u011fe Sahip Ticaret Ortakl\u0131klar\u0131nda Perdenin Kald\u0131r\u0131lmas\u0131 Talepli Hukuki Sorumluluk Davalar\u0131\u201d, Banka ve Ticaret Hukuku Dergisi, Y\u0131l 2009, Cilt XXV, Say\u0131 4, s. 41, 43-44;<\/p>\n

Yanl\u0131, Veliye, Anonim Ortakl\u0131klarda T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 ve Pay Sahiplerinin Ortakl\u0131k Alacakl\u0131lar\u0131na Kar\u015f\u0131 Sorumlu K\u0131l\u0131nmas\u0131, \u0130stanbul 2000, s. 40;<\/p>\n

Topalo\u011flu, Mustafa, \u201cSermaye \u015eirketlerinde T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 ve Bu Konuda T\u00fcrk Ticaret Kanunu Tasar\u0131s\u0131nda Getirilen H\u00fck\u00fcmler\u201d, Prof. Dr. F\u0131rat \u00d6ztan\u2019a Arma\u011fan, II. Cilt, Ankara 2010, s. 2087;<\/p>\n

Nar\u00e7in Tosun, Zelal, \u201cT\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 ve \u015eirketler Toplulu\u011funda Sorumluluk D\u00fczenlemeleriyle Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131\u201d, Terazi Hukuk Dergisi, May\u0131s 2015, Cilt 10, Say\u0131 105, s. 92;<\/p>\n

Ak\u0131nc\u0131, \u015eahin, \u201cAlacakl\u0131lardan Mal Ka\u00e7\u0131rmak \u0130\u00e7in Kurulan Yeni \u015eirkete M\u00fcracaat \u0130mk\u00e2n\u0131 Bak\u0131m\u0131ndan; Muvazaa, T\u00fczel Ki\u015filik Perdesinin Kald\u0131r\u0131lmas\u0131 ile Organik Ba\u011f Kavramlar\u0131n\u0131n Elveri\u015flili\u011fi ve Yarg\u0131tay Uygulamalar\u0131\u201d, Sel\u00e7uk \u00dcniversitesi Hukuk Fak\u00fcltesi Dergisi, Y\u0131l 2019, Cilt 27, Say\u0131 3, s. 663;<\/p>\n

\u00c7amo\u011flu, Ersin, \u201cTicaret Ortakl\u0131klar\u0131 Ba\u011flam\u0131nda Perdenin Kald\u0131r\u0131lmas\u0131 Kuram\u0131 ve Yarg\u0131tay Uygulamas\u0131\u201d, Banka ve Ticaret Hukuku Dergisi, Y\u0131l 2016, Cilt XXXII, Say\u0131 2, s. 11-12.<\/p>\n

[iii] Yarg\u0131tay 9. Hukuk Dairesi 2018\/2125 E., 2018\/20573 K. 14.11.2018 T.<\/p>\n

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[vc_row][vc_column][vc_column_text]A. Giri\u015f T\u00fczel ki\u015filer, T\u00fcrk hukukundaki ayr\u0131l\u0131k ilkesinin sonucu olarak, kendilerini olu\u015fturan ortak ve organlardan ba\u011f\u0131ms\u0131z bir ki\u015fili\u011fe ve malvarl\u0131\u011f\u0131na sahiptir. Bunun sonucu olarak, \u015firket ortaklar\u0131n\u0131n t\u00fczel ki\u015fili\u011fin bor\u00e7lar\u0131ndan sorumlu olmamas\u0131 veya s\u0131n\u0131rl\u0131 sorumlu olmas\u0131 durumu ortaya \u00e7\u0131kmaktad\u0131r. 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