{"id":2623,"date":"2020-05-12T19:00:08","date_gmt":"2020-05-12T16:00:08","guid":{"rendered":"https:\/\/hansu.av.tr\/?p=2623"},"modified":"2020-10-03T13:02:50","modified_gmt":"2020-10-03T10:02:50","slug":"koronavirus-covid-19-salgininin-etkilerinin-azaltilmasi-hakkinda-kanun-kapsaminda-kar-dagitimi","status":"publish","type":"post","link":"https:\/\/hansu.av.tr\/tr\/koronavirus-covid-19-salgininin-etkilerinin-azaltilmasi-hakkinda-kanun-kapsaminda-kar-dagitimi\/","title":{"rendered":"Koronavir\u00fcs (Covid-19) Salg\u0131n\u0131n\u0131n Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun Kapsam\u0131nda Kar Da\u011f\u0131t\u0131m\u0131"},"content":{"rendered":"<p>D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc taraf\u0131ndan pandemi olarak ilan edilen ve bir s\u00fcredir \u00fclkemizi de etkisi alt\u0131na alan koronavir\u00fcs (COVID-19) salg\u0131n\u0131 nedeniyle al\u0131nan tedbirler \u00e7er\u00e7evesinde Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n 31 Mart 2020 tarihli duyurusu gere\u011fince T\u00fcrkiye Odalar ve Borsalar Birli\u011fi1 Nisan 2020 tarihli yaz\u0131s\u0131 ile t\u00fcm \u015firketlere tavsiye niteli\u011finde sermaye \u015firketlerinin \u00f6z kaynaklar\u0131n\u0131n korunmas\u0131n\u0131n \u00f6nemine i\u015faret edilerek ve vir\u00fcs salg\u0131n\u0131n\u0131n neden olabilece\u011fi muhtemel zararlarda \u015firketlerin, sermaye kayb\u0131 ve borca bat\u0131k olma durumuna d\u00fc\u015fmesini engellemek amac\u0131 ile kar da\u011f\u0131t\u0131m\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131 gerekti\u011fine ili\u015fkin bir duyuru da bulunmu\u015ftu.<\/p>\n<p>S\u00f6z konusu s\u0131n\u0131rland\u0131rman\u0131n yasal dayana\u011f\u0131 ve uygulama esaslar\u0131 17 Nisan 2020 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 7244 say\u0131l\u0131 Torba Kanun ile 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019na (\u201cTTK\u201d) eklenen ge\u00e7ici 13. madde uyar\u0131nca belirlenmi\u015ftir. Bu kapsamda;<\/p>\n<ul>\n<li>Sermaye \u015firketlerinde 30 Eyl\u00fcl 2020 tarihine kadar da\u011f\u0131tabilecekleri nakit kar pay\u0131 tutar\u0131, 2019 y\u0131l\u0131 net d\u00f6nem kar\u0131n\u0131n %25\u2019ini a\u015famayacak ve genel kurulca y\u00f6netim kuruluna kar pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemeyecektir; ge\u00e7mi\u015f y\u0131l karlar\u0131 ve serbest yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemeyecektir.<\/li>\n<li>Genel kurulca 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin kar pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nm\u0131\u015f\u0327 ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa veya k\u0131smi \u00f6deme yap\u0131lm\u0131\u015fsa 2019 y\u0131l\u0131 net d\u00f6nem kar\u0131n\u0131n %25\u2019ini a\u015fan k\u0131sma ili\u015fkin \u00f6demeler, 30 Eyl\u00fcl 2020 tarihine kadar ertelenecektir.<\/li>\n<li>Cumhurba\u015fkan\u0131, belirtilen s\u00fcreleri 3 (\u00fc\u00e7\u0327) ay uzatabilecek veya k\u0131<\/li>\n<li>Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin %50\u2019sinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin %50\u2019sinden fazlas\u0131na sahip oldu\u011fu \u015firketler bu d\u00fczenlemenin uygulama kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/li>\n<\/ul>\n<p>Getirilen kanuni d\u00fczenleme ile TTK\u2019ya ge\u00e7ici kanun maddesi olarak bir ekleme yap\u0131larak ihtiyatl\u0131l\u0131k politikas\u0131 gere\u011fi olarak, \u015firket kaynaklar\u0131n\u0131n nakit k\u00e2r da\u011f\u0131t\u0131m\u0131 yap\u0131lmak suretiyle azalt\u0131lmamas\u0131, \u015firketlerin mevcut \u00f6zkaynak yap\u0131lar\u0131n\u0131n korunmas\u0131 ve ilave finansman ihtiyac\u0131n\u0131n do\u011fmamas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. G\u00f6r\u00fclece\u011fi \u00fczere yeni d\u00fczenleme kanunun Resmi Gazetede yay\u0131mlan\u0131p y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 17.04.2020 tarihinden sonraki i\u015flemler i\u00e7indir. Bu sebeple bu tarihten \u00f6nce genel kurul toplant\u0131s\u0131 yapm\u0131\u015f ve ortaklar\u0131na kar da\u011f\u0131tm\u0131\u015f \u015firketleri etkileyen bir husus yoktur.<\/p>\n<ul>\n<li>\u00d6te yandan bu maddenin kapsam\u0131na giren sermaye \u015firketlerine ili\u015fkin istisnalar ile uygulamaya dair usul ve esaslar\u0131 belirleme konusunda Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle Ticaret Bakanl\u0131\u011f\u0131na yetki verilmi\u015ftir.<\/li>\n<\/ul>\n<p>H\u00fckme konu edilen istisna hali haz\u0131rda Kanunda belirtilen \u201c<em>devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler<\/em>\u201d i\u00e7in ge\u00e7erli olup s\u00f6z konusu d\u00fczenleme yaln\u0131zca bu istisnaya ili\u015fkin esaslar\u0131n belirlenmesi bak\u0131m\u0131ndan uygulanacakt\u0131r. Burada Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n yapaca\u011f\u0131 duyurular ile baz\u0131 durumlar i\u00e7in daha fazla kar da\u011f\u0131t\u0131m\u0131na izin verebilece\u011fi ve muhtemel \u00e7\u0131kabilecek sorunlara kar\u015f\u0131 bu yetkisini kullanaca\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/p>\n<p>Sonu\u00e7 itibariyle i\u00e7inde bulundu\u011fumuz ola\u011fan\u00fcst\u00fc\u0308 ko\u015fullar g\u00f6zetilerek devlet kurumlar\u0131 taraf\u0131ndan al\u0131nan tedbirlere t\u00fcm vatanda\u015flar ve \u015firketler taraf\u0131ndan uyulmas\u0131 hususunda hassas olunmas\u0131 gereken bu d\u00f6nemde ilgili kanun h\u00fckm\u00fcne riayet edilerek faaliyetlerin y\u00fcr\u00fct\u00fclmesinin \u015firketler a\u00e7\u0131s\u0131ndan daha uygun olaca\u011f\u0131 a\u015fikard\u0131r.<\/p>\n<p><strong>&#8212;<\/strong><\/p>\n<p><strong>Daha fazla bilgi ve sorular\u0131n\u0131z i\u00e7in:<\/strong><\/p>\n<p>Stj. Av. Berfin G\u00d6LC\u00dcK \u2013\u00a0<a href=\"mailto:berfingolcuk@hansu.av.tr\">berfingolcuk@hansu.av.tr<\/a><\/p>\n<p>www.hansu.av.tr\u00a0|\u00a0+90 216 464 12 12<\/p>\n<p>-\u00a9 Hansu Avukatl\u0131k B\u00fcrosu<\/p>\n<p>Hansu Avukatl\u0131k B\u00fcrosu Yerli ve Yabanc\u0131 m\u00fcvekkillerine \u00f6zellikle gayrimenkul , \u015firketler, ticaret, vergi ve fikri m\u00fclkiyet hukuku alan\u0131nda hizmet veren bir avukatl\u0131k b\u00fcrosudur. Bu b\u00fclten T\u00fcrkiye\u2019de hukuk alan\u0131ndaki geli\u015fmeleri payla\u015fmak amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. B\u00fclten hukuki bir g\u00f6r\u00fc\u015f veya y\u00f6nlendirme olarak d\u00fc\u015f\u00fcn\u00fclmemelidir. \u00d6zel sorular ve sorunlar bak\u0131m\u0131ndan hukuki dan\u0131\u015fman g\u00f6r\u00fc\u015f\u00fc al\u0131nmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00fcnya Sa\u011fl\u0131k \u00d6rg\u00fct\u00fc taraf\u0131ndan pandemi olarak ilan edilen ve bir s\u00fcredir \u00fclkemizi de etkisi alt\u0131na alan koronavir\u00fcs (COVID-19) salg\u0131n\u0131 nedeniyle al\u0131nan tedbirler \u00e7er\u00e7evesinde Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n 31 Mart 2020 tarihli duyurusu gere\u011fince T\u00fcrkiye Odalar ve Borsalar Birli\u011fi1 Nisan 2020 tarihli yaz\u0131s\u0131 ile t\u00fcm \u015firketlere tavsiye niteli\u011finde sermaye \u015firketlerinin \u00f6z kaynaklar\u0131n\u0131n korunmas\u0131n\u0131n \u00f6nemine i\u015faret edilerek ve vir\u00fcs&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/2623"}],"collection":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=2623"}],"version-history":[{"count":2,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/2623\/revisions"}],"predecessor-version":[{"id":6430,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/posts\/2623\/revisions\/6430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=2623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=2623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hansu.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=2623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}