{"id":6260,"date":"2021-12-15T06:32:24","date_gmt":"2021-12-15T06:32:24","guid":{"rendered":"https:\/\/cukurpartners.com\/appointment-of-special-auditor-in-joint-stock-companies-in-turkey\/"},"modified":"2021-12-15T06:37:35","modified_gmt":"2021-12-15T06:37:35","slug":"anonim-sirketlerde-ozel-denetci-atanmasi","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/anonim-sirketlerde-ozel-denetci-atanmasi\/","title":{"rendered":"ANON\u0130M \u015e\u0130RKETLERDE \u00d6ZEL DENETC\u0327\u0130 ATANMASI"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Denetim kavram\u0131, ola\u011fan denetim yolu olarak, \u015firketlerin i\u015f ve i\u015flemlerinin, mali durum ve hesaplamalar\u0131n\u0131n denetim kurallar\u0131na ve mevzuata uygunlu\u011funun denetlenmesi anlam\u0131n\u0131 ta\u015f\u0131maktad\u0131r. T\u00fcrk Ticaret Kanunu ola\u011fan denetimin yan\u0131 s\u0131ra, belirli i\u015flemlerin, belirli \u015fart ve usullere g\u00f6re denetlenmesi amac\u0131yla \u00f6zel denetim sistemini getirmi\u015ftir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6zel denetim, anonim \u015firketlerde karar organlar\u0131 genellikle \u00e7o\u011funluk pay sahiplerinin menfaatleri do\u011frultusunda hareket etti\u011fi i\u00e7in, kanun koyucu taraf\u0131ndan payda\u015flar aras\u0131nda dengeleyici bir unsur olarak belirlenmi\u015ftir. \u00d6zel denetim kavram\u0131 kapsam\u0131nda \u00f6zel denet\u00e7i atanmas\u0131n\u0131 isteme hakk\u0131, T\u00fcrk Ticaret Kanunu\u2019nun 437. Maddesi ile pay sahiplerine tan\u0131nan bilgi alma ve inceleme haklar\u0131n\u0131n devam\u0131 niteli\u011findedir.<\/span><\/p>\n<p><b>\u00d6zel Denetim \u0130steme \u015eartlar\u0131:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bilgi alma hakk\u0131 veya inceleme hakk\u0131 kullan\u0131lm\u0131\u015f olmal\u0131d\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zel denet\u00e7i atanmas\u0131 gerekli olmal\u0131d\u0131r (\u00f6rn. Bilgi verilmemesi veya eksik bilgi\/belge temin edilmesi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Genel kurul toplant\u0131s\u0131nda \u00f6zel denet\u00e7i atanmas\u0131 talep edilmelidir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Payda\u015f veya payda\u015flar\u0131n \u00f6zel denet\u00e7i atanmas\u0131 talebinin genel kurul taraf\u0131ndan <\/span><span style=\"font-weight: 400;\">kabul edilmesi \u00fczerine<\/span><span style=\"font-weight: 400;\">, \u015firket veya her bir pay sahibi otuz g\u00fcn i\u00e7inde, \u015firket merkezinin bulundu\u011fu yerdeki asliye ticaret mahkemesinden bir \u00f6zel denet\u00e7i atanmas\u0131n\u0131 isteyebilir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Genel kurulun bu talebi reddetmesi halinde ise T\u00fcrk Ticaret Kanunu sermayenin en az onda birini, halka a\u00e7\u0131k anonim \u015firketlerde yirmide birini olu\u015fturan pay sahiplerinin veya paylar\u0131n\u0131n itibari de\u011feri toplam\u0131 en az bir milyon T\u00fcrk Liras\u0131 olan pay sahiplerinin; talebin reddinden itibaren \u00fc\u00e7 ay i\u00e7inde \u015firket merkezinin bulundu\u011fu yer asliye ticaret mahkemesinden \u00f6zel denet\u00e7i atanmas\u0131 isteyebileceklerini d\u00fczenlemektedir. Bu durumda mahkeme, ba\u015fvuruda bulunan pay sahiplerinin kurucular\u0131n veya \u015firket organlar\u0131n\u0131n, kanunu veya esas s\u00f6zle\u015fmeyi ihlal ederek, \u015firketi veya pay sahiplerini zarara u\u011fratt\u0131klar\u0131 iddialar\u0131n\u0131n ikna edici bir \u015fekilde ortaya konmas\u0131 \u015fart\u0131 ile \u00f6zel denet\u00e7i atanmas\u0131na karar verecektir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Uygulamada, pay sahiplerinin zarara u\u011frad\u0131klar\u0131n\u0131 kesin delillerle ispat zorunlulu\u011fu bulunmamakta olup; ikna edici bir \u015fekilde ortaya koymalar\u0131 yeterli olacakt\u0131r.<\/span><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mahkeme taraf\u0131ndan \u00f6zel denet\u00e7i atanmas\u0131 \u00fczerine denet\u00e7i, davaya konu edilen i\u015f veya i\u015fleme ili\u015fkin inceleme yaparak ve \u015firketin ticari s\u0131rlar\u0131n\u0131 da g\u00f6zetmek suretiyle bir rapor haz\u0131rlar ve haz\u0131rlam\u0131\u015f oldu\u011fu raporu mahkemeye sunar. Mahkemece, haz\u0131rlanan rapor \u015firkete tebli\u011f edilerek, \u015firketin rapor hakk\u0131ndaki g\u00f6r\u00fc\u015fleri al\u0131n\u0131r ve \u015firketin g\u00f6r\u00fc\u015f ve de\u011ferlendirmeleri neticesinde rapor nihai hale getirilir. Olu\u015fturulan rapor, y\u00f6netim kurulu taraf\u0131ndan kendi g\u00f6r\u00fc\u015f ve de\u011ferlendirmeleri ile birlikte ilk genel kurula ibraz edilir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\u00d6nemli Hususlar:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zel denetim isteme hakk\u0131, genel kurul g\u00fcndemine ba\u011fl\u0131l\u0131k ilkesinin istisnas\u0131d\u0131r. Genel kurul g\u00fcndeminde belirlenmese dahi payda\u015flar, gerekli ko\u015fullar\u0131n sa\u011flanmas\u0131 halinde \u00f6zel denet\u00e7i atanmas\u0131n\u0131 talep edebilecektir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zel denet\u00e7i talebinde bulunulabilmesi i\u00e7in belirlenen 30 g\u00fcnl\u00fck ve 3 ayl\u0131k s\u00fcreler, hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre olup; belirlenen s\u00fcrelerde mahkemeye ba\u015fvurulmamas\u0131 halinde mahkeme, s\u00fcresi i\u00e7inde yap\u0131lmam\u0131\u015f talepleri reddedecektir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yap\u0131lan ba\u015fvuru \u00fczerine mahkeme taraf\u0131ndan verilen karar, kesin karar olup karara kar\u015f\u0131 bir \u00fcst mahkemeye ba\u015fvuru hakk\u0131 yoktur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00fczenlenen nihai raporun daha sonra a\u00e7\u0131lacak davalar (\u00f6rn. \u015firketin hakl\u0131 nedenle feshi) a\u00e7\u0131s\u0131ndan bir ba\u011flay\u0131c\u0131l\u0131\u011f\u0131 yoktur.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><b>Avukat Cansu \u0130\u011fdeci<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Denetim kavram\u0131, ola\u011fan denetim yolu olarak, \u015firketlerin i\u015f ve i\u015flemlerinin, mali durum ve hesaplamalar\u0131n\u0131n denetim kurallar\u0131na ve mevzuata uygunlu\u011funun denetlenmesi anlam\u0131n\u0131 ta\u015f\u0131maktad\u0131r. T\u00fcrk Ticaret Kanunu ola\u011fan denetimin yan\u0131 s\u0131ra, belirli i\u015flemlerin, belirli \u015fart ve usullere g\u00f6re denetlenmesi amac\u0131yla \u00f6zel denetim sistemini getirmi\u015ftir. \u00d6zel denetim, anonim \u015firketlerde karar organlar\u0131 genellikle \u00e7o\u011funluk pay sahiplerinin menfaatleri do\u011frultusunda hareket [&hellip;]<\/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],"tags":[],"class_list":["post-6260","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6260"}],"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=6260"}],"version-history":[{"count":3,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6260\/revisions"}],"predecessor-version":[{"id":6263,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/6260\/revisions\/6263"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=6260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=6260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=6260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}