Anonim \u015firketlerde pay sahiplerine kar pay\u0131 da\u011f\u0131t\u0131lmamas\u0131, pay sahiplerinin \u015firketten bekledi\u011fi menfaati elde etmemesine sebep olmaktad\u0131r. Bu a\u015famada \u015firketin Genel Kurul\u2019unda \u201ckar pay\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131\u201d \u015feklinde verilen kararlar\u0131n \u015firketin ekonomik durumu ile \u00f6rt\u00fc\u015f\u00fcr mahiyette olmamas\u0131 halinde al\u0131nan karar\u0131n hukuka ayk\u0131r\u0131l\u0131\u011f\u0131 g\u00fcndeme gelebilecektir. Nitekim yasal d\u00fczenlemeler uyar\u0131nca, anonim \u015firket nihayetinde kar elde etme amac\u0131 ile hareket etmektedir ve pay sahibi i\u00e7in \u201ckar pay\u0131\u201d vazge\u00e7ilemez bir hakt\u0131r.<\/p>\n\n\n\n
Her ticaret \u015firketi gibi anonim \u015firketin nihai amac\u0131 da kar elde etmektir ve bunu da\u011f\u0131tmakt\u0131r. Bununla beraber, anonim \u015firketin kar elde etme ve da\u011f\u0131tma nihai amac\u0131ndan do\u011fan pay sahibinin kar pay\u0131 hakk\u0131 da bir vazge\u00e7ilmez hakt\u0131r. Bu kapsamda, Yarg\u0131tay kararlar\u0131nda ifade edildi\u011fi \u00fczere \u201canonim \u015firketin pay sahiplerine da\u011f\u0131t\u0131labilecek kar\u0131 bulunuyorken iyiniyet kurallar\u0131na ayk\u0131r\u0131 olacak \u015fekilde uzunca bir s\u00fcre da\u011f\u0131t\u0131lmamas\u0131 ya da yetersiz da\u011f\u0131t\u0131lmas\u0131 halinde pay sahibi bu hakk\u0131n\u0131 mahkeme arac\u0131l\u0131\u011f\u0131yla talep edebilecektir.\u201d<\/em><\/p>\n\n\n\n Anonim \u015firket kanunen yasak olmayan her t\u00fcrl\u00fc iktisadi maksat ve konular i\u00e7in kurulur\u201d (TTK\u2019n\u0131n 271) ve k\u00e2r elde etmek ve payla\u015ft\u0131rmak nihai amac\u0131n\u0131 elde etmek hedefine y\u00f6nelir ve bu yolda \u00e7aba harcar. Ortakl\u0131\u011f\u0131n b\u00fct\u00fcn organlar\u0131 bu nihai amaca uygun kararlar almak zorundad\u0131r. \u0130\u015fte, \u015firketin k\u00e2r elde etmek ve da\u011f\u0131tmak nihai amac\u0131ndan do\u011fan kar pay\u0131, bir vazge\u00e7ilmez hakt\u0131r. (TTK 385). (Poroy\/Tekinalp\/\u00c7amo\u011flu-Ortakl\u0131klar ve Koop. Hukuku 8.bas\u0131 s.487)<\/p>\n\n\n\n Bu kapsamda ortakl\u0131\u011f\u0131n hi\u00e7 kar pay\u0131 da\u011f\u0131tmamas\u0131 yasaya ayk\u0131r\u0131 oldu\u011fu s\u00f6ylenmelidir.<\/p>\n\n\n\n \u015eirketin nihai amac\u0131n\u0131n kar elde edip ortaklara da\u011f\u0131tmas\u0131 esas olmakla birlikte anas\u00f6zle\u015fmeye konulacak h\u00fck\u00fcmler yan\u0131nda kanunda g\u00f6sterilen nedenler bu genel ilkenin istisnalar\u0131n\u0131 olu\u015fturmaktad\u0131r. Bu istisnalar\u0131n en \u00f6nemlisi ve uygulamada da s\u0131k\u00e7a g\u00f6r\u00fclen 6762 say\u0131l\u0131 TTK\u2019n\u0131n 469\/2. maddesindeki d\u00fczenlemedir. An\u0131lan d\u00fczenleme ile, \u015firketin devaml\u0131 inki\u015faf\u0131 ve m\u00fcmk\u00fcn mertebe istikrarl\u0131 k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131 temin bak\u0131m\u0131ndan anas\u00f6zle\u015fmede zikredilenlerden ba\u015fka yedek ak\u00e7eler ayr\u0131lmas\u0131na \u015firket genel kurulunca karar verilebilir. Ancak , 6762 say\u0131l\u0131 TTK\u2019n\u0131n 385. maddesinde d\u00fczenlenen m\u00fcktesep hak olan kar pay\u0131 hakk\u0131 ile bu hakk\u0131n istisnas\u0131n\u0131 olu\u015fturan an\u0131lan Yasa\u2019n\u0131n 469\/2. f\u0131kras\u0131 aras\u0131ndaki dengenin kurulmas\u0131 da gereklidir. Anas\u00f6zle\u015fmede ihtiyari ve kanuni yedek ak\u00e7elerin ayr\u0131lmas\u0131ndan sonra kalan safi kar\u0131n bir k\u0131sm\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131na ve ola\u011fan\u00fcst\u00fc yedek ak\u00e7eye ayr\u0131lmas\u0131 m\u00fcmk\u00fcn ve bu konudaki genel kurul karar\u0131n\u0131n anas\u00f6zle\u015fme ve iyiniyet kurallar\u0131na ayk\u0131r\u0131l\u0131\u011f\u0131 s\u00f6zkonusu olmamakla birlikte, tamam\u0131n\u0131n yedek ak\u00e7eye ayr\u0131lmas\u0131 TTK\u2019n\u0131n 469\/2. maddesinin istisna h\u00fckm\u00fc oldu\u011fu g\u00f6zetildi\u011finde; TTK\u2019n\u0131n 385. maddesinde d\u00fczenlenen m\u00fcktesep hakk\u0131n ihlal edilmedi\u011fini kan\u0131t y\u00fck\u00fcn\u00fcn \u015firkette olmas\u0131 sonucunu do\u011furacakt\u0131r. Ancak, \u015firketin kar pay\u0131n\u0131n s\u00fcrekli olarak da\u011f\u0131t\u0131lmamas\u0131n\u0131 gerektirir durumun ne oldu\u011fu somut olarak a\u00e7\u0131klanmad\u0131\u011f\u0131 durumda, kar pay\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131na ili\u015fkin al\u0131nan genel kurul karar\u0131n\u0131n yasa, anas\u00f6zle\u015fme ve \u00f6zellikle iyiniyet kurallar\u0131 ile ba\u011fda\u015ft\u0131\u011f\u0131n\u0131 kabul etmek m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n Kar pay\u0131n\u0131n da\u011f\u0131t\u0131m\u0131 konusu Genel Kurul\u2019un devredilemez g\u00f6rev ve yetkileri aras\u0131ndad\u0131r.(TTK md.408\/2) Y\u00f6netim kurulunun haz\u0131rlayaca\u011f\u0131 kar da\u011f\u0131t\u0131m \u00f6nerisinin Genel Kurul\u2019da g\u00f6r\u00fc\u015f\u00fclmesi ile kar da\u011f\u0131t\u0131m\u0131 konusunda olumlu\/olumsuz karar al\u0131nacakt\u0131r ve nihayetinde Y\u00f6netim Kurulu da Genel Kurulda al\u0131nan karar\u0131 uygulayacakt\u0131r.<\/p>\n\n\n\n 6102 say\u0131l\u0131 TTK md. 507 h\u00fckm\u00fcnde pay sahibinin kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine g\u00f6re pay sahiplerine da\u011f\u0131t\u0131lmas\u0131 kararla\u015ft\u0131r\u0131lan net d\u00f6nem kar\u0131na pay\u0131 oran\u0131nda kat\u0131lma hakk\u0131na sahip oldu\u011fu d\u00fczenlenmi\u015ftir. Yine TTK 509\/2 d\u00fczenlemesi ile kar pay\u0131n\u0131n ancak net d\u00f6nem kar\u0131ndan ve serbest yedek ak\u00e7elerden da\u011f\u0131t\u0131labilece\u011fi d\u00fczenlenmi\u015ftir. Net d\u00f6nem kar\u0131, y\u0131ll\u0131k bilan\u00e7oya g\u00f6re belirlenmi\u015f y\u0131ll\u0131k kardan ge\u00e7mi\u015f y\u0131llara ait zararlar\u0131n ve A\u015e\u2019nin \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu vergilerle mali y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00fc\u015fmesinden sonra kalan tutar\u0131 ifade etmektedir. (Tekinalp, Ortakl\u0131klar Hukuku I, B.13 \u0130stanbul 2014, N.902)<\/p>\n\n\n\n \u015eirketin yedek ak\u00e7esi ise, genel kanuni yedek ak\u00e7elerin, sermayenin veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin yar\u0131s\u0131n\u0131 a\u015fan k\u0131sm\u0131 (TTK 519\/3), belirli bir amaca tahsis edilmeden, esas s\u00f6zle\u015fme gere\u011fi ayr\u0131lan yedek ak\u00e7eler (TTK. 521) ve genel kurulca ayr\u0131lmas\u0131na karar verilen (TTK. 523\/2) yedek ak\u00e7elerdir. (G\u00fcrb\u00fcz Usluel, Anonim \u015eirketlerde Pay Sahibinin Kar Pay\u0131 Alma Hakk\u0131, Ankara, 2016, s.15-16)<\/p>\n\n\n\n Kar pay\u0131n\u0131n muacceliyet tarihi ise kural olarak genel kurulun kar da\u011f\u0131t\u0131m\u0131 i\u00e7in belirledi\u011fi g\u00fcnd\u00fcr. Bununla birlikte genel kurul kar da\u011f\u0131t\u0131m karar\u0131 alm\u0131\u015f, ancak da\u011f\u0131t\u0131m g\u00fcn\u00fcn belirlememi\u015f ise, s\u00f6z konusu alacak genel kurul karar\u0131yla muaccel hale gelecektir. (Tekinalp, b.9 n.914 (a))<\/p>\n","protected":false},"excerpt":{"rendered":" Anonim \u015firketlerde pay sahiplerine kar pay\u0131 da\u011f\u0131t\u0131lmamas\u0131, pay sahiplerinin \u015firketten bekledi\u011fi menfaati elde etmemesine sebep olmaktad\u0131r. Bu a\u015famada \u015firketin Genel Kurul\u2019unda \u201ckar pay\u0131n\u0131n da\u011f\u0131t\u0131lmamas\u0131\u201d \u015feklinde verilen kararlar\u0131n \u015firketin ekonomik durumu ile \u00f6rt\u00fc\u015f\u00fcr mahiyette olmamas\u0131 halinde al\u0131nan karar\u0131n hukuka ayk\u0131r\u0131l\u0131\u011f\u0131 g\u00fcndeme gelebilecektir. Nitekim yasal d\u00fczenlemeler uyar\u0131nca, anonim \u015firket nihayetinde kar elde etme amac\u0131 ile hareket etmektedir […]<\/p>\n","protected":false},"author":1,"featured_media":202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/posts\/201"}],"collection":[{"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/comments?post=201"}],"version-history":[{"count":0,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/posts\/201\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/media\/202"}],"wp:attachment":[{"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/media?parent=201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/categories?post=201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erdogmus.av.tr\/en\/wp-json\/wp\/v2\/tags?post=201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}