{"id":1630,"date":"2019-12-02T06:43:37","date_gmt":"2019-12-02T06:43:37","guid":{"rendered":"https:\/\/cukurpartners.com\/board-members-with-no-representative-authority-shall-be-jointly-and-severally-liable-for-unpaid-social-security-premiums-with-the-company\/"},"modified":"2019-12-02T11:59:27","modified_gmt":"2019-12-02T11:59:27","slug":"odenmemis-sosyal-guvenlik-prim-borclarindan-temsil-yetkisine-sahip-olmayan-yonetim-kurulu-uyeleri-de-sirketle-birlikte-sorumlu-tutulmaktadir","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/odenmemis-sosyal-guvenlik-prim-borclarindan-temsil-yetkisine-sahip-olmayan-yonetim-kurulu-uyeleri-de-sirketle-birlikte-sorumlu-tutulmaktadir\/","title":{"rendered":"\u00d6DENMEM\u0130\u015e SOSYAL G\u00dcVENL\u0130K PR\u0130M BOR\u00c7LARINDAN TEMS\u0130L YETK\u0130S\u0130NE SAH\u0130P OLMAYAN Y\u00d6NET\u0130M KURULU \u00dcYELER\u0130 DE \u015e\u0130RKETLE B\u0130RL\u0130KTE SORUMLU TUTULMAKTADIR"},"content":{"rendered":"<p><strong><u>\u00d6ZET:<\/u><\/strong><\/p>\n<p>Anayasa Mahkemesi, 30.05.2019 tarihli ve 30836 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan ve 2015\/11192 ba\u015fvuru numaral\u0131 karar\u0131nda (\u201cKarar\u201d); temsil yetkisine sahip olmayan y\u00f6netim kurulu \u00fcyelerinin, Anonim \u015eirket\u2019in \u00f6denmemi\u015f sosyal g\u00fcvenlik prim bor\u00e7lar\u0131ndan, \u015firket t\u00fczel ki\u015fili\u011fi ile birlikte m\u00fc\u015fterek ve m\u00fcteselsilen sorumlu tutulabilece\u011fine karar vermi\u015ftir.<\/p>\n<p><strong><u>A\u00c7IKLAMALAR:<\/u><\/strong><\/p>\n<ul>\n<li>6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsili Usul\u00fc Hakk\u0131ndaki Kanun <strong>(\u201cAATUHK\u201d)<\/strong> \u2019un m\u00fckerrer 35. maddesine g\u00f6re, <strong><em>\u015firketlerin malvarl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen<\/em><\/strong> <strong><em>veya tahsil edilemeyece\u011fi anla\u015f\u0131lan<\/em><\/strong> amme alacaklar\u0131 <strong><u>kanuni temsilcilerin \u015fahsi mal varl\u0131klar\u0131ndan<\/u><\/strong> tahsil edilmektedir.<\/li>\n<li>213 say\u0131l\u0131 Vergi Usul Kanunu <strong>(\u201cVUK\u201d)<\/strong> \u2019nun 10. maddesinde de, \u015firketlerin m\u00fckellef ve vergi sorumlusu olmas\u0131 dolay\u0131s\u0131yla \u015firketlere d\u00fc\u015fen g\u00f6revlerin kanuni temsilciler taraf\u0131ndan yerine getirilece\u011fi; bu g\u00f6revlerin yerine getirilmemesi halinde ise, vergi ve buna ba\u011fl\u0131 alacaklar\u0131n, kanun\u00ee \u00f6devleri yerine getirmeyenlerin varl\u0131klar\u0131ndan tahsil edilece\u011fi d\u00fczenlenmektedir. Bu h\u00fck\u00fcm T\u00fcrkiye&#8217;de bulunmayan m\u00fckelleflerin T\u00fcrkiye&#8217;deki temsilcileri hakk\u0131nda da uygulanmaktad\u0131r.<\/li>\n<li>5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu <strong>(\u201c5510 say\u0131l\u0131 Kanun\u201d)<\/strong> \u2019nun 88. maddesinin 20. f\u0131kras\u0131nda ise, Sosyal G\u00fcvenlik Kurumu <strong>(\u201cSGK\u201d)<\/strong> alacaklar\u0131n\u0131n hakl\u0131 bir sebep olmaks\u0131z\u0131n \u00f6denmemesi halinde, bu alacaklar\u0131n tahsil edilmesinden, i\u015fverenler ile birlikte i\u015fverenlerin \u015firket y\u00f6netim kurulu \u00fcyeleri, \u00fcst d\u00fczeydeki y\u00f6netici veya yetkilileri ile kanuni temsilcilerinin m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu oldu\u011fu d\u00fczenlenmektedir.<\/li>\n<\/ul>\n<p>Her ne kadar AATUHK\u2019nun m\u00fckerrer 35. maddesi ile <strong><em><u>\u015firketlerin malvarl\u0131\u011f\u0131ndan tamamen veya k\u0131smen tahsil edilemeyen veya tahsil edilemeyece\u011fi anla\u015f\u0131lan amme alacaklar\u0131 i\u00e7in<\/u><\/em><\/strong> kanuni temsilcilere ba\u015fvurulaca\u011f\u0131 d\u00fczenlenmi\u015f olsa da; AATUHK\u2019a k\u0131yasla \u00f6zel nitelikli bir kanun olan 5510 say\u0131l\u0131 Kanun\u2019un 88. maddesinin 20. F\u0131kras\u0131na g\u00f6re ise, sosyal g\u00fcvenlik prim ve alacaklar\u0131na ili\u015fkin olarak kanuni temsilcilere ba\u015fvurulabilmesi i\u00e7in \u00f6ncelikle borcun \u015firketten tahsil edilme yoluna gidilmesi zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n<p><strong>Anayasa Mahkemesi Karar\u0131<\/strong><\/p>\n<ul>\n<li><strong>Somut Olay<\/strong><\/li>\n<\/ul>\n<p>Ba\u015fvurucu, T. G\u0131da Sanayi ve Ticaret A.\u015e. (\u201c\u015eirket\u201d)\u2019nin hissedar\u0131 olup; \u015eirket\u2019in 08.09.2009 tarihli Genel Kurul Karar\u0131 ile \u015eirket\u2019in Y\u00f6netim Kurulu \u00fcyesi olarak se\u00e7ilmi\u015f ve Ba\u015fvurucu\u2019nun bu g\u00f6revi 2011 y\u0131l\u0131nda da devam etmi\u015ftir.<\/p>\n<p>Sosyal G\u00fcvenlik Kurumu, 2009 y\u0131l\u0131 Aral\u0131k, 2010 y\u0131l\u0131 Ocak ve A\u011fustos aylar\u0131 aras\u0131 d\u00f6neme ait 8.841 TL tutar\u0131ndaki sosyal g\u00fcvenlik prim ve gecikme zamm\u0131 bor\u00e7lar\u0131 i\u00e7in Ba\u015fvurucu dahil \u015eirket\u2019in t\u00fcm Y\u00f6netim Kurulu \u00fcyelerine \u00f6deme emri g\u00f6ndermi\u015ftir. Bunun \u00fczerine Ba\u015fvurucu, Sosyal G\u00fcvenlik Kurumu aleyhine icra emrine itiraz davas\u0131 a\u00e7m\u0131\u015f ve \u00f6deme emrinin iptalini talep etmi\u015ftir. Ba\u015fvurucu dava dilek\u00e7esinde, s\u00f6z konusu borcun \u015eirket\u2019in malvarl\u0131\u011f\u0131ndan tahsil edilebilece\u011fini ve kendisinin sosyal g\u00fcvenlik prim bor\u00e7lar\u0131ndan sorumlu olmad\u0131\u011f\u0131n\u0131 iddia etmi\u015ftir.<\/p>\n<p>Yap\u0131lan yarg\u0131lama sonucunda ilk derece mahkemesi; 5510 say\u0131l\u0131 Kanun 88\/20 maddesi uyar\u0131nca \u015eirket Y\u00f6netim Kurulu \u00fcyelerinin sigorta prim bor\u00e7lar\u0131 ile fer&#8217;ilerinden i\u015fverenle birlikte m\u00fc\u015fterek ve m\u00fcteselsil sorumlu oldu\u011fu, bu sorumlulu\u011fun do\u011fmas\u0131 i\u00e7in \u015eirket\u2019i temsil yetkisine sahip olmalar\u0131na gerek bulunmad\u0131\u011f\u0131, bu sebeple \u00f6ncelikle \u015eirket\u2019e ba\u015fvuru \u015fart\u0131 olmadan s\u00f6z konusu bor\u00e7lar\u0131n y\u00f6netim kurulu \u00fcyelerinden tahsil edilebilece\u011fi gerek\u00e7eleriyle davay\u0131 reddetmi\u015ftir. Ba\u015fvurucu karara kar\u015f\u0131 temyiz talebinde bulunmu\u015fsa da Yarg\u0131tay 21. Hukuk Dairesi\u2019nin 12.05.2015 tarihli karar\u0131 ile Ba\u015fvurucu\u2019nun bu talebi de reddedilmi\u015ftir. Bunun \u00fczerine Ba\u015fvurucu, Anayasa Mahkemesi nezdinde bireysel ba\u015fvuruda bulunmu\u015ftur.<\/p>\n<ul>\n<li><strong>Anayasa Mahkemesi\u2019nin De\u011ferlendirmesi<\/strong><\/li>\n<\/ul>\n<p>Anayasa Mahkemesi, Ba\u015fvurucu\u2019nun \u00f6demek zorunda kald\u0131\u011f\u0131 s\u00f6z konusu borcun, Anayasa\u2019n\u0131n 35. maddesi gere\u011fince Ba\u015fvurucu y\u00f6n\u00fcnden <strong><em>m\u00fclk te\u015fkil etti\u011fini<\/em><\/strong> ve Ba\u015fvurucunun <strong><em>m\u00fclkiyet hakk\u0131na m\u00fcdahale te\u015fkil etti\u011fini<\/em><\/strong> kabul etmi\u015ftir. Bunun \u00fczerine Anayasa Mahkemesi, s\u00f6z konusu m\u00fcdahalenin ihlal olu\u015fturup olu\u015fturmad\u0131\u011f\u0131n\u0131 <strong><em>kanunilik, me\u015fru ama\u00e7 ve \u00f6l\u00e7\u00fcl\u00fcl\u00fck<\/em><\/strong> y\u00f6nlerinden de\u011ferlendirmi\u015ftir:<\/p>\n<ul>\n<li><strong><u>Kanunilik<\/u><\/strong><\/li>\n<\/ul>\n<p>Mahkeme, somut olaya ili\u015fkin d\u00fczenlemenin 5510 say\u0131l\u0131 Kanun\u2019un 88\/20 maddesinde yer ald\u0131\u011f\u0131n\u0131 belirtmi\u015ftir.<\/p>\n<ul>\n<li><strong><u>Me\u015fru Ama\u00e7<\/u><\/strong><\/li>\n<\/ul>\n<p>Mahkeme, kamu alaca\u011f\u0131n\u0131n tahsilinin g\u00fcvenceye ba\u011flanmas\u0131 ve tahsil imkan\u0131n\u0131n art\u0131r\u0131lmas\u0131nda kamu yarar\u0131 bulundu\u011funu belirtmi\u015ftir.<\/p>\n<ul>\n<li><strong><u>\u00d6l\u00e7\u00fcl\u00fcl\u00fck<\/u><\/strong><\/li>\n<\/ul>\n<p>Mahkeme \u00f6l\u00e7\u00fcl\u00fcl\u00fck ilkesini; elveri\u015flilik, gereklilik ve orant\u0131l\u0131l\u0131k olmak \u00fczere \u00fc\u00e7 alt ilke kapsam\u0131nda de\u011ferlendirmi\u015f ve bu ilkeleri somut olaya uygulam\u0131\u015ft\u0131r. Buna g\u00f6re Mahkeme;<\/p>\n<ul>\n<li>prim alacaklar\u0131n\u0131n eksiksiz ve zaman\u0131nda tahsil edilmesinin sa\u011flanabilmesi i\u00e7in; bu alacaklar\u0131n temsil yetkisine sahip olmasalar bile y\u00f6netim kurulu \u00fcyelerinden tahsil edilmesinin <em>elveri\u015fli ve gerekli<\/em> oldu\u011funa ve<\/li>\n<li>Ba\u015fvurucu\u2019nun yarg\u0131lama safhas\u0131nda t\u00fcm iddia ve savunmalar\u0131n\u0131 etkin bir \u015fekilde ortaya koyma imkan\u0131na sahip olmas\u0131 sebebiyle m\u00fcdahalenin <em>orant\u0131l\u0131<\/em> oldu\u011funa<\/li>\n<\/ul>\n<p>karar vermi\u015ftir.<\/p>\n<p>Di\u011fer taraftan Mahkeme, Ba\u015fvurucu her ne kadar kurum alaca\u011f\u0131ndan sorumlu olabilmesi i\u00e7in yerle\u015fik Yarg\u0131tay ve Dan\u0131\u015ftay i\u00e7tihatlar\u0131na g\u00f6re prim alaca\u011f\u0131n\u0131n tahakkuk etti\u011fi d\u00f6nemde temsil ilzam yetkisine sahip olmas\u0131 gerekti\u011fi iddias\u0131nda olsa da; s\u00f6z konusu i\u00e7tihatlar\u0131n 5510 say\u0131l\u0131 Kanun \u00f6ncesi prim bor\u00e7lar\u0131n\u0131 kapsamas\u0131 sebebiyle somut olaya uygulanamayaca\u011f\u0131n\u0131 belirtmi\u015ftir.<\/p>\n<p>Sonu\u00e7 olarak Anayasa Mahkemesi, Ba\u015fvurucu\u2019nun Y\u00f6netim Kurulu \u00fcyesi s\u0131fat\u0131yla \u015eirket\u2019in kanuni temsilcisi bulundu\u011fu d\u00f6nemde \u015eirket\u2019e ait sosyal sigorta prim bor\u00e7lar\u0131 ile gecikme zamlar\u0131n\u0131n \u00f6denmemi\u015f olmas\u0131 nedeniyle do\u011fan kamu alaca\u011f\u0131ndan sorumlu tutulmas\u0131n\u0131n ba\u015fvurucuya a\u015f\u0131r\u0131 ve ola\u011fan d\u0131\u015f\u0131 bir k\u00fclfet y\u00fcklemedi\u011fi ve bu suretle m\u00fclkiyet hakk\u0131na yap\u0131lan m\u00fcdahalenin kamu yarar\u0131 ile malikin m\u00fclkiyet hakk\u0131 aras\u0131nda g\u00f6zetilmesi gereken adil dengeyi ba\u015fvurucu aleyhine bozmad\u0131\u011f\u0131, dolay\u0131s\u0131yla m\u00fclkiyet hakk\u0131n\u0131n ihlal edilmedi\u011fi kanaatine var\u0131lm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anayasa Mahkemesi, 30.05.2019 tarihli ve 30836 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan ve 2015\/11192 ba\u015fvuru numaral\u0131 karar\u0131nda (\u201cKarar\u201d); temsil yetkisine sahip olmayan y\u00f6netim kurulu \u00fcyelerinin, Anonim \u015eirket\u2019in \u00f6denmemi\u015f sosyal g\u00fcvenlik prim bor\u00e7lar\u0131ndan, \u015firket t\u00fczel ki\u015fili\u011fi ile birlikte m\u00fc\u015fterek ve m\u00fcteselsilen sorumlu tutulabilece\u011fine karar vermi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-1630","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1630"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=1630"}],"version-history":[{"count":0,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/1630\/revisions"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=1630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=1630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=1630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}