12 Dec The Merchant’s Abandonment Of Trade
T.C.
SUPREME
CRIMINAL DIVISION
E. 2016/8672
K. 2018/8955
T. 17.9.2018
The merchant’S trade discharge (first of all, the debtor’s Trading Company is registered in the Tax Office Directorate to determine whether the taxpayer continues to be asked and the trade was abandoned during the period when the defendant was authorized and whether the complaint is in the period to determine all tax return samples for the relevant years will be examined-if the taxpayer continues and the address is different, the legal situation should be determined by conducting a police investigation at this address )
SUBSEQUENT SAVINGS ON THE GOODS SPECIFIED IN THE DECLARATION OF GOODS
(Tax Office where the debtor Trading Company is registered
He Was Asked If He Had Continued To Pay For The Trade.
All tax return samples for the relevant years will be examined to determine whether the defendant was abandoned during the period in which he was authorized and whether the complaint was during the period – if it is reported that the taxpayer continues and the address is different, the police investigation should be evaluated at this address )
The accused is an official of the debtor company ( related to the debtor company
Books related to the years, records and bank accounts will be obtained from where they are located, and expert examination will be carried out so that the debts of the completed execution Follow – Up Files will also be included in the liability- if the bankruptcy of the debtor Trading Company must be requested, the date on which the bankruptcy should be requested for the First Time will be determined, and whether the complaint was during the period and whether the crime occurred on the date when the accused was authorized will be established )
Non-regulation of criminal sanctions against legal entities ( complaint
Although there is no request for punishment in this direction in his petition, the debtor company is written as a defendant in the title of the Reasoned Decision – it should be registered in the UYAP system as a defendant )
Different nature of the crime ( reasoned decision about the accused
A Condition Of Payment Of A Borrower Who Does Not Have A Complaint As The Name Of The Crime In The Title
– The Manager In The Trading Companies Where The Complaint Is Filed
It is against the law that The Crimes of duly abandoning responsibility and trade are not written )
2004 / m. 44, 179, 333 / a, 337 / a, 345 / a
6102 / m. 376
6762 / m. 324
5237 / m. 20/2
Summary: the case relates to the trader who has left the trade. After the declaration of declared goods in the form of saving on goods movement the handling of any one of the listed optional with either of the other conditions occurs, it would occur if duraksaman about the current lack of understanding and in this case the plaintiff’s cause of action in the face of damage of the file contents; First trade of the debtor from the tax office where the company is registered encumbrance
in order to determine whether the trade was abandoned during the period when the defendant was authorized and whether the complaint was in duration, all tax return samples for 2012, 2013 and 2014 were examined and reported that the taxpayer continued and the address was different, as of the date of the complaint, apart from the address registered in the Register of the debtor company, In the face of the fact that the defendant is an official of the debtor company between the relevant dates, first of all, the books, records and bank accounts belonging to the debtor company for the years 2012, 2013 and 2014 are provided from where they are located, and the debts of the completed execution follow-up files on them are also included in the liability, if bankruptcy of the debtor trading company is to be requested, the date on which bankruptcy should be requested for the first time is determined and according to the result, whether the complaint is within the time period and whether the crime occurred on the date on which the defendant was authorized, the defendant’s legal status must be evaluated. Regulation and criminal sanctions against legal persons will be applied a punishment, although there is demand in the complaint in this direction with the decision of the defendant debtor company as defendants in the title and be written as UYAP system with a decision about the crime and the defendant in the title to be saved as the name of the borrower that is not a complaint of the violation of the payment terms of the responsibility of the manager in a trading company in writing and the complaint of the trade contrary to the manner of a crime and to leave no written is contrary to law.
Case : the provisions given by The Local Court were appealed; the file was examined according to the duration of the application, the nature of the decision and the date of the crime, the requirement was discussed and considered:
Decision: because there were no reasons for the denial of the appeal request, the work was moved to its merits.
In the examination according to the minutes, documents and content of the justification reflecting the hearing process in which conscientious blood is formed;
1-) 333 of the EBL/article on the established jurisprudence of the crime of violation, inspection, enforcement and 333 of the Bankruptcy Code/article in “legally or de facto directors have the authority to trade companies; those who have the economic power to pay for the debt of commercial enterprises, although the loss stings intentionally not paying the debts of the creditors by commercial enterprises, partially or completely, and also another fault of this action
351 of the same law.in the article, it is stated that the complainant is bound by the evidence shown in the petition and declaration, the complaint petition does not claim that the debtor company is capable of paying the debt, but rather that the debtor company, of which the accused is an official, is incapable of paying the debt, and in this case, it is clear that the action will constitute a crime other than the crime shown in the complaint petition; 333 FIRST/in an article with respect to an element of a crime cannot be acquitted on the grounds that to get formed should be given, at the date of finalization of the enforcement proceedings on the basis of the complaint the defendant of a debtor company officials are accused of disregarding a short period of time the borrower is the authorized representative of the company as a consequence of granting acquittal on the grounds that it is accurate, because the action taken and the reasons for the appeal of the complainant for the crime has not been seen in tebligname trustees, in accordance with APPROVED rejection of a substantive provision of Appeal,
2 -) in the review of the provisions established for crimes of contravention of articles 337/A and 345/a of the iik,
a -) from the point of view of the trader who has left the trade; 44 of the iik to protect the rights of the interlocutors. a trader who has abandoned the trade with his substance; Where the applicant is registered to notify the commercial register within 15 days and all assets and liabilities, with an asset that shows the names and addresses of your creditors to submit declarations, publication of the announcement in the commercial register at the trade registry Gazette and in the whereabouts of creditors of the ref and the ref and the payment of fees customary with appropriate means obligations-installed, to comply with these obligations, the sanctions of the EBL 337/article related to a complaint are moving this crime was organized in follow-up elective;
1 -) 44. no declaration of property according to the article,
2 -) the presence in the Declaration of goods is shown to be incomplete,
3 -) the property contained in the asset or the value replaced by kaim is not displayed during foreclosure or bankruptcy,
4-) after the declaration of the saving on goods declared goods” in the form of any one of the listed optional with the handling of the movement, other conditions (the Merchant of the damage of the creditor and the borrower like to be…) if you happen to be the current lack of enforcement that would occur in a concrete case we need any duraksaman in teaching and understanding the file contents to the complainant of damage for this action in the face of; first, the debtor’s trading company is registered with the Tax Office Directorate whether the taxpayer continues to be asked during the period when the defendant is authorized to trade
at the time of detecting whether or not to leave and whether the complaint for 2012, 2013 and 2014 brought copies of all tax returns for the years examined, be informed that continuation of the obligation and the address is different in the case of the debtors as of the date of the complaint in the register at this address, the registered address of the company other than by evaluating all of the evidence and a police investigation had been performed, the decision and judgment of the defendant’s legal status, while missing with the prosecution in writing of the EBL 337/granting acquittal from the guilt of a violation of Article,
b -) in order for the crime in Article 345/a of the iik to occur, 376 of the Turkish Commercial Code No. 179 and 6102 of the same law. (324 Of TTC No. 6762.) in the conditions provided for in the article, the active and passive status of the company is determined as of the date of the complaint, according to the results of the company’s bankruptcy requirements must be determined whether there are cihetle, the defendant is an official of the debtor company between 08/10/2013 and 03/02/2014 in the face of commercial 2012, 2013 and
For the year 2014 books, records and bank accounts are provided and where they are located thus, the final execution on them in the manner of debts or liabilities to be included in the examination the following files by doing the trading company of the debtor to the bankruptcy history of bankruptcy need to be asked where it is necessary to seek if for the first time according to the detected result of the complaint and whether the defendant was competent at the time of the crime has occurred on the date discussed as to whether the defendant’s legal status and recognition, while missing the built in writing with the prosecution without examination
Acquittal for contravention of Article 345/a of the iik,
By admissions;
a -) criminal sanctions against legal persons in paragraph 20/2 of TCK No. 5237
although there is no request for punishment in this direction in the complaint petition, the debtor company should be written as a defendant in the title of the reasoned decision and registered in the UYAP system as a defendant,
b -) a complaint has been filed against the defendant for violating Articles 333/a, 337/A and 345/a of the iik, but the reasoned decision title does not have a complaint as the name of the crime, the debtor’s payment requirement is written and the manager’s responsibility and The Crimes of leaving the trade duly are not written in the trading companies that have a complaint,
Conclusion: it is against the law and the reasons for the appeal of the complainant’s attorney are in place in this respect
as it can be seen, in part in accordance with the communique, provisions No. 5320
8/1 of the law. article 321 of Cmuk No. 1412, which must be applied in accordance with article.
deterioration in accordance with the article, from the pre-breakdown stage of the trial
starting the file to be resumed and concluded to the court of
his sending was unanimous decision on 17.09.2018.
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