T.C.
THE DECISION OF THE SUPREME COURT
CRIMINAL DEPARTMENT
Base. 2016/8672
Decision. 2018/8955
Date. 17.9.2018
The abandonment of the trade the Trader ( trade debtor primarily from the tax office where the company is registered encumbrance asked whether the defendant is competent or trade continued and whether there were left in the period for determining whether the complaint at the time of the relevant copies of all tax returns that will be brought on for years – and the continuation of the obligation to be informed that if the address is different, a police investigation had been performed, and the determination of the legal situation at this address Needed )

SUBSEQUENT SAVINGS ON THE GOODS SPECIFIED IN THE DECLARATION OF GOODS
( The Tax Office in which the Debtor’s Trading Company is Registered
The Directorate of Trade and Trade was Asked Whether the Taxpayer Continues to
If the Defendant Was Abandoned During the Period When He Was Authorized and All Tax Return Samples Belonging to the Relevant Years Will Be Brought and Examined to Determine Whether the Complaint Is Valid – If the Taxpayer Continues and the Address Is Different, It Should Also Be Appreciated by Conducting a Police Investigation at This Address)

THE DEFENDANT IS AN OFFICIAL OF THE DEBTOR COMPANY (Related to the Debtor Company
For years, the books, records and bank accounts that can be procured these things are located where the execution of the following files to be included in the final examination in the manner debts or liabilities to the built – trade debtor to the bankruptcy of the company for the first time need to be asked to identify if the complaint and the date of bankruptcy that must be asked whether the defendant was competent at the time of the crime has occurred and on the date that will be established is discussed as to whether provision )

NON-REGULATION OF CRIMINAL SANCTIONS AGAINST LEGAL ENTITIES ( Complaint
Although There is No Request for Punishment in This Direction in the Petition, the Debtor Company is Written as a Defendant in the Reasoned Decision Title – It Should be Registered in the UYAP System as a Defendant)

DIFFERENT CHARACTERIZATION OF THE CRIME ( Reasoned Decision about the Accused
There is No Complaint as a Criminal Name in the Title of the Borrower’s Payment Requirement
Where the Offense of Violation is Written – In the Trading Companies Where There is a Complaint, the Manager
It is Against the Law Not to Write Down the Crimes of Duly Abandoning Responsibility and Trade)
2004/m. 44, 179, 333/a, 337/a, 345/a

6102/m. 376
6762/m. 324
5237/m. 20/2
SUMMARY : The case concerns the trader who has abandoned the trade. After saving the form of goods listed in the declaration of declared goods on the movement of any one of the optional handling with either of the other conditions would occur if it occurs duraksaman about the current lack of understanding of damage and in this case the plaintiff’s cause of action in the face of the file contents; the trade of the debtor primarily from the tax office where the company is registered encumbrance
asked whether the defendant is competent to proceed or trade at the time of the complaint and whether there were left in the period for detecting whether the 2012, 2013 and 2014 brought copies of all tax returns for the years examined, be informed that the address is different in the case of continuation and obligation, owed as of the date of the complaint other than to the address of the company’s registered at this address, and a police investigation had been performed by evaluating all of the evidence, the defendant’s sole discretion and determination of legal status must. In dec that the defendant is an official of the jul-de-sac company between the relevant dates, first of all, the books, records and bank accounts belonging to the jul-de-sac company for the years 2012, 2013 and 2014 are obtained from the place where they are located, and the debts of the execution follow-up files finalized on them are also included in the passive, and the expert examination is made, if the bankruptcy of the debtor’s trading company must be requested, the legal status of the defendant must be assessed by determining the date on which bankruptcy should be requested for the first time, and discussing whether the complaint is valid and whether the crime occurred on the date on which the defendant is authorized, according to the result. Regulation and criminal sanctions against legal persons that will be applied in this direction, although there is a demand for the punishment complaint with the decision of the defendant and the debtor company as defendants in the title UYAP be written as the system of the crime and the defendant to be saved as the name in the title with a decision about a complaint of the violation of the payment terms of the borrower that is not a trading company in writing and the complaint in the manner of trade and contrary to the responsibility of the manager of a crime to leave no written is contrary to law.
CASE : The provisions issued by the Local Court were appealed, but the file was examined according to the duration of the application, the nature of the decision and the date of the crime, and the case was discussed and considered as necessary:
DECISION : Since there were no reasons for the rejection of the appeal request, the merits of the work were moved.
In the examination conducted according to the minutes, documents and justification content reflecting the trial process in which the conscientious opinion is formed;
1-) of the EBL 333/the crime of the violation of the established jurisprudence on Article 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 intentionally not paying the debts of the creditors by commercial enterprises, partially or completely, the loss stings, and also another fault of this action
the fact that they will be punished if they do not create a ”provision has been made” is 351 of the same law.in the article, the petition and the evidence that is shown in the statement of the complainant to be specified that is connected with the complaint in the petition, the debtor there is a claim that is strong enough to pay off the debts of the company, nor, on the contrary, the defendant asserted that the authority of a debtor company were incapable of paying the debt that you have, and in this case the realization of the crime of action in the complaint in the case of TCL that would be considered a crime in the face of clearly understanding shown; FIRST 333/A with respect to an element of a crime cannot be formed article to get acquitted on the grounds that it should be given at the date of the finalization of enforcement proceedings on the basis of the complaint the defendant of a debtor company officials are accused of disregarding the company is the authorized representative of the borrower a short period of time as a consequence of granting acquittal on the grounds that it is accurate, because the reasons for the appeal of the complainant and the action taken for the crime has not been seen in tebligname trustees, in accordance with a provision of Appeal approved the rejection of substantive,
2-) In the review of the provisions established for crimes contrary to Articles 337/a and 345/a of the IIK,
a-) From the point of view of the trader who has left the trade; in order to protect the rights of the interlocutors, IIK 44. according to the clause, a trader who has left the trade; Within 15 days to notify all assets and liabilities and where the applicant is registered with the commercial register, showing the names and addresses of your creditors to submit an asset declarations, in the commercial register at the trade registry Gazette and in the whereabouts of the creditors of publication of the announcement and the payment of fees with appropriate means and customary obligations ref ref-installed, to comply with these obligations, the sanctions of the EBL 337/article that are related to this crime complaint was organized in a moving follow-up elective;
1-) Article 44 of the IIK. failure to declare goods in accordance with the article,
2-) The presence has been shown to be incomplete in the declaration of goods,
3-) The property or substitute value of the asset is not shown during foreclosure or bankruptcy,
4-) After the declaration of goods, in the face of the fact that there is no pause in both practice and teaching that any of the electoral actions listed as ”saving on these declared goods” will occur if other conditions (such as the creditor being harmed and the debtor being a merchant …) are processed, and in our concrete case, the complainant is harmed by this action from the content of the file; firstly, the Directorate of the Tax Office where the debtor trading company is registered is asked if the taxpayer continues to trade during the period when the defendant is authorized to trade
at the time of the complaint and whether or not whether to leave for detecting 2012, 2013 and 2014 brought copies of all tax returns for the years examined, be informed that the address is different in the case of continuation and obligation, owed as of the date of the complaint other than to the address of the company’s registered at this address, all of the evidence and police investigation had been performed by evaluating the decision and judgment of the defendant’s legal status, while the prosecution of the EBL in writing with missing 337/granting acquittal from the guilt of a violation of Article,

b-) 376 of the Turkish Commercial Code numbered 179 and 6102 of the same Law in order for the crime in Article 345 /a of the IIK to occur. (324 of the Turkish Commercial Code No. 6762.) hereof as of the date of the complaint with the requirements of the company’s active and passive by determining the condition, according to the results, the request should identify the presence of the conditions of bankruptcy for the reason that defendant debtor of the company between the dates 03/02/2014 08/10/2013 to the authorities in the face of, firstly, the borrower, the company’s commercial from 2012, and 2013
For the year 2014 books, records and bank accounts are provided where they are located and thus, execution debts or liabilities on them to be included in the final examination in the manner of the following files by doing the trading company to the bankruptcy of the debtor for the first time, where it is necessary to seek bankruptcy need to be asked if the detected result of history, according to the complaint, and whether the defendant was competent at the time of the crime has occurred and on the date that is discussed as to whether the defendant’s legal status is a recognition, while built with the prosecution in writing without missing the examination
Decision of acquittal for violation of Article 345/a of the IIK,
According to that;

a-) Criminal sanctions against legal entities in paragraph 20/2 of the TCC 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 reasoned decision title and registered as a defendant in the UYAP system,
b-) A complaint has been filed against the defendant for violation of Articles 333 / a, 337/ a and 345/ a of the IIK, but there is no complaint as a criminal name in the reasoned decision title of the debtor’s violation of the payment requirement, and the manager’s responsibility and the failure to write the crimes of duly abandoning the trade in the trading companies with complaints,
CONCLUSION: It is against the law and the reasons for the appeal of the complainant’s deputy are in place as of this moment
as can be seen, in accordance in part with the communiqué, the PROVISIONS of No. 5320
8/1 of the Code. article 321 of CMUK No. 1412, which must be implemented in accordance with its article.
in accordance with the article, from the pre-trial stage of the proceedings to the deterioration of
starting from the court of the file to be maintained and concluded
the submission was decided unanimously on 17.09.2018.

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