Turkey: Türk Ticaret Kanunu Kapsamında Ticari İşletmelerin Devredilmesi

Last Updated: 11 June 2018
Article by Abdulkadir Guzeloglu and Tarik Kurban

6102 sayılı Türk Ticaret Kanununun ("TTK") 11.maddesinin 3.fıkrası devir sözleşmesiyle ticari işletmeyi bir bütün halinde konu alan diğer sözleşmelerin yazılı olarak yapılacağını belirtmekte ve bunun ticaret siciline tescil ve ilan edileceğini düzenlemektedir.


 TTK ilgili maddesi uyarınca ticari bir işletmenin devri üç farklı aşamayı ihtiva etmektedir:

  • » Devir sözleşmesinin yapılması
  • » Ticaret siciline tescilin gerçekleştirilmesi
  • » Devrin Türkiye Ticaret Sicil Gazetesinde İlan edilmesi
     

A. Devir Sözleşmesi

TTK kapsamında bir işletme devir sözleşmesinden bahsetmek için, bir ticari işletmenin bütün olarak devralanın hakimiyetine geçirilmesini konu alan yazılı bir sözleşmenin taraflar arasında akdedilmiş olması gerekmektedir.

Bu sözleşmenin konusunu, bir ticari işletmenin sadece pasif ve aktiflerinin devri oluşturmamakta ticari işletmenin müşteri çevresi ve ticari itibar unsurları dahil olmak üzere külli bir şekilde bütün şirket unsurları oluşturmaktadır.

Ticari işletme devir sözleşmesinin konusunu oluşturan unsurların belirlenmesi, sözleşmenin sağlıklı bir şekilde kurulması açısından büyük önem taşımaktadır.

Bu çerçevede, ilk olarak malvarlığı unsurlarının devredilebilir niteliği haiz olması gerekmektedir.

Devredilecek malvarlığı unsurlarının devredilecek ticari işletmeye dahil olması gerekmektedir. Bu çerçevede, ticari işletme devri sözleşmesinde aksi belirtilmedikçe işletme dahilindeki bütün malvarlığı unsurları devre konu olacaktır.

Sürekli olarak faaliyet göstermesi açısından adeta yaşayan bir organizma olan işletmenin malvarlığı değerlerinin tespitinin zorluğu açısından uygulamada sözleşme ile ticari işletmenin malvarlığı unsurlarının listesine sahip olan envanter defteri gibi iktisadi kayıt amaçlı düzenlenen belgelere atıf yapılmak suretiyle ilgili işlem gerçekleştirilmektedir.

Ticari işletme devrinde işletmenin bütünlüğünün korunması gerekmektedir. Yargıtay tarafından geliştirilen içtihatlar çerçevesinde şu unsurların sözleşme ilişkisindeki konumları incelenerek ticari işletmenin bütünlüğünün korunup korunmadığı incelenmektedir;

a. İşyeri ya da işletmenin türü

b. Personelin devredilip devredilmediği,

c. Devir anındaki işletmenin gayri maddi malvarlığını oluştura aktifin değeri,

d. İşletmenin maddi malvarlığını oluşturan bina ve menkul gibi araçların devredilip devredilmediği,

e. Devirden önce ve sonra işyeri ya da işletmede icra edilen faaliyetin benzerlik gösterip göstermediği,

f. Müşteri çevresinin devredilip devredilmediği,

g. Bu faaliyetlerin icra edilmesinde kesintinin süresi
 

Yargıtay, somut olayın özeliklerine göre yukarıdaki şartlardan gerekli olanları sağlayan devir anlaşmalarının ticari işletme devrini konu edindiğine hükmetmektedir.

B.  Ticaret Siciline Tescil
 

TTK'nın 11.maddesinin 3.fıkrası ticari işletme devir sözleşmesinin tamamının ticaret siciline tescil edilmesi zorunluluğunun öngörüldüğü doktrin tarafından ifade edilmektedir. Nitekim ilgili yönetmeliğin TTK'nın 11.maddesinin 3.fıkrası ticari işletme devir sözleşmesinin tamamının ticaret siciline tescil edilmesi zorunluluğunun öngörüldüğü doktrin tarafından ifade edilmektedir. Nitekim ilgili yönetmeliğin 133.maddesi de sözleşmenin tamamının tescil edilmesinin zorunluluğundan bahsetmektedir. Doktrin, böylelikle alacaklıların korunacağını ifade etmektedir.

C. İlan

TTK'nın 11.maddesinin 3.fıkrası, ticari işletme devrinin ticaret siciline tescilini takiben ticari işletme devri sözleşmesinin Türkiye Ticari Sicil Gazetesinde ilan edilmesi zorunluluğunun bulunduğunu ifade etmektedir.
 

İlanın temel amacı alacaklılar başta olmak üzere üçüncü kişilere devrin bildirilmesidir. Türk Borçlar Kanunu uyarınca ilanla birlikte devralan, ticari işletme borçlarından asıl olarak sorumlu hale gelmektedir.

Bunun yanında devrin ilanı ile birlikte, devredenin devralan ile birlikte işletme borçlarından müteselsil olduğu zaman dilimi işlemeye başlamaktadır. Buna göre devreden, iki yıl süreyle devredenle birlikte devir anında var olan işletme borçlarından müteselsil olarak sorumlu olmaktadır. Ancak işletme borcunun devir ilanından sonra muaccel olması halinde ise bu süre, borcun muaccel olması ile başlamaktadır.

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