Turkey: Türk Ticaret Kanunu ve Ticari İşlemlerde Taşınır Rehni Kanunu'nda Yapılan Değişiklikler

7099 sayılı Yatırım Ortamının İyileştirilmesi Amacıyla Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ("Kanun") 10 Mart 2018 tarihli Resmî Gazete'de yayımlanmıştır. Kanun, başta Türk Ticaret Kanunu ve Ticari İşlemlerde Taşınır Rehni Kanunu olmak üzere birçok kanunda değişiklik yapmıştır. Bu kapsamda, Türk Ticaret Kanunu ve Ticari İşlemlerde Taşınır Rehni Kanunu'nda yapılan esaslı değişikliklere ilişkin özet açıklamalar aşağıda yer almaktadır.

Türk Ticaret Kanunu'nda Yapılan Değişiklikler

Şirket Kuruluş İşlemlerine ilişkin Değişiklikler

Şirket kurma işlemlerinin tamamlanabilmesi için birçok prosedürün izlenmesi gerekmektedir. Bunların arasında, (i) şirket esas sözleşmesinin onaylatılması, (ii) şirket yetkililerinin ilgili ticaret siciline imza beyanlarını sunmaları ve (iii) şirket defterlerinin açılış onayının yapılması da bulunmaktadır.

Kanun değişikliği öncesinde yukarıda sayılan işlemlerin tamamlanabilmesi için, ilgili belgelerin noter tarafından veya ilgili ticaret sicil memurları tarafından onaylanması gerekiyordu. Kanun değişikliğiyle bu işlemlerde noterlerin onay yetkisi ortadan kaldırılmış ve ilgili belgelerin ticaret sicilinde yetkilendirilmiş personel huzurunda sunulması gerektiği hükme bağlanmıştır. Bu düzenleme doğrultusunda, yukarıda belirtilen belgelerin onaylatılması için şirket yetkililerinin ilgili ticaret sicili müdürlüğünde hazır bulunmaları gerekecek, bu belgeleri noterden onaylatmak mümkün olmayacaktır. Kanun kapsamında anonim şirketlere ilişkin kuruluş hükümleri tadil edilmemiş olduğundan, anonim şirketlerin esas sözleşmesi halen noter nezdinde onaylatılabilmektedir.

Yukarıdaki bilgiler doğrultusunda, uygulamada sorun yaşamamak adına, yukarıda anılan işlemlerin vekaleten yürütülmesi değerlendirilebilir. Zira, şirket esas sözleşmesinin onaylatılması ve defter

 açılış işlemleri her halde vekaleten yürütülebilmektedir. Ayrıca, şirket kuruluş işlemleri esnasında, esas sözleşmenin vekaleten ticaret sicili nezdinde imzalanması ve vekaletnamede ilgili kişinin ıslak imzasının bulunması halinde, ilgili kişilerin ayrıca imza beyannamesi vermesi gerekmeyecektir. Bu doğrultuda, şirket kuruluş işlemlerinin vekaleten yürütülmesi halinde, ilgililerin şirket kuruluşuna ilişkin işlemlerle ilgili olarak ticaret sicilinde hazır bulunması gerekli olmayacaktır.

Limited Şirketlerde Sermaye Taahhüdüne İlişkin Değişiklikler

Kanun ile getirilen değişiklik uyarınca, "nakden taahhüt edilen payların itibari değerlerinin en az %25'inin tescilden önce ödenmesi şartı" limited şirketler bakımından uygulanmayacaktır. Bu kapsamda, limited şirketlerin kuruluşu sırasında, ilgililer payların itibari değerlerinin %25'ini kuruluş aşamasında ödemekle yükümlü olmayacak ve nakden taahhüt edilecek payların itibari değerinin tamamını kuruluşun tescilini takiben 24 ay içerisinde ödeyebileceklerdir.

Ticari İşlemlerde Taşınır Rehni Kanunu'nda Yapılan Değişiklikler

Ticari İşlemlerde Taşınır Rehni Kanunu'nda "üzerinde rehin hakkı kurulabilecek taşınır varlıklar" tahdidi olarak sayılmaktaydı. Kanun ile, ilgili maddeye "bunların benzeri her türlü taşınır varlık ve hak" ifadesi eklenmiş ve maddede sayılan kalemler tahdidi olmaktan çıkarılmıştır. Bu doğrultuda, kanunda sayılı olmasa dahi benzer taşınır varlık ve haklar üzerinde de rehin hakkı tesis etme imkânı getirilmiştir.

Birleşen veya karışan taşınır varlıklar üzerinde rehin hakkı kurulabileceğini düzenleyen Ticari İşlemlerde Taşınır Rehni Kanunu maddesi yeniden kaleme alınarak, taşınır varlığın gelecekteki faiz, sigorta gibi hukuki getirilerinin de rehnin kapsamına gireceği düzenlenmiştir. Buna ek olarak, bir taşınırın rehinli olduğunu bilmeyen veya bilmesi gerekmeyen iyiniyetli üçüncü kişinin iyi niyetinin korunacağı düzenlenmiştir.

Ticari İşlemlerde Taşınır Rehni Kanunu'nda, borçların süresinde ifa edilmemesi halinde alacaklının izleyebileceği yollar (ör. birinci dereceden alacaklar için icra dairesinden mülkiyetin devrini talep etme, alacağın varlık yönetim şirketlerine devri) sayılmaktadır. Rehin alacaklısının bu yolları tüketmeden genel hükümler çerçevesinde takip yapması mümkün değildi. Kanun ile yapılan değişiklikle birlikte, alacaklıya bu yolları tüketmeden doğrudan genel hükümler çerçevesinde takip yapma imkânı getirilmiştir.

© Kolcuoğlu Demirkan Koçaklı Attorneys at Law 2017

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