Turkey: İflastan kurtulmak için konkordato ve geçici mühlet

(Bu makale 15 Ekim 2018 tarihinde Dünya Gazetesi'nde yayınlanmıştır.)

İçinden geçmekte olduğumuz zorlu ekonomik süreçte, özellikle iflas erteleme kurumunun da kaldırılması ile birlikte, iflastan kurtulmak için tek hukuki çare olan konkordato kurumu ve uygulaması son derece önem kazandı. Ödeme güçlüğü çeken birçok köklü ve tanınmış şirketin konkordato başvurusunda bulunuyor olması bunun somut örneği. Daha önceki yazılarımızda konkordatonun genel hatlarını sizlerle paylaşmış ve uygulama esaslarında yapılan önemli değişikliklere değinmiştik. Bu hafta ise konkordatonun uygulanmasında kritik öneme sahip olan konkordato projesinden, geçici mühlet ve sonuçlarından bahsedeceğiz.

Konkordato ile, borçlarını ödeyemez hale gelen borçlu, alacaklıları ile anlaşarak borçlarını yapılandırır. Bu amaçla borçlunun mahkemeye başvurması akabinde, mahkeme öncelikle, gerekli belgelerin eksiksiz sunulup sunulmadığını inceler ve belgelerin eksiksiz mevcut olduğunu tespit ederse, başka herhangi bir inceleme ve değerlendirme yapmaksızın, borçlu hakkında üç aylık "geçici mühlet" kararı verir. Borçlunun mahkemeye sunduğu belgelerden en önemlisi, bağımsız denetim şirketi tarafından hazırlanan konkordato projesi. Projenin içeriği, borçlu şirketin şartlarına ve faaliyet gösterdiği sektöre göre değişiyor. Bu kapsamda, alacakların taksitlendirilmesi veya faizsiz olmak üzere ödemenin ertelenmesi gibi çözümlerin yanı sıra, örneğin şirketin bazı pazarlardan çıkması gibi daha radikal hamleler de projelendirilebiliyor. Burada önemli olan, projenin gerçekçi ve uygulanabilir olması.

Mahkeme, geçici mühlet kararıyla birlikte, konkordato projesinin olumlu sonuçlanıp sonuçlanamayacağını yakından incelenmesi amacıyla bir veya gerektiği takdirde üç geçici konkordato komiseri görevlendirir. Komiserler geçici mühlette borçlunun projeyi uygulamasını izler, borçlunun faaliyetlerine nezaret eder ve bunu mahkemeye raporlar. Üç aylık geçici mühlet süresi dolmadan önce borçlunun veya geçici komiserin yapacağı talep üzerine, mahkeme geçici mühleti en fazla iki ay daha uzatabilir.

Mahkeme, mühlet kararı ile birlikte borçlunun malvarlığının muhafazası için gerekli gördüğü bütün tedbirleri alır. Bu kapsamda borçlu mühlet kararından itibaren, mahkemenin izni olmaksızın rehin tesis edemez, kefil olamaz, taşınmaz ve işletmenin devamlı tesisatını kısmen dahi olsa devredemez, sınırlandıramaz ve karşılıksız tasarruflarda bulunamaz. Aksi hâlde yapılan işlemler hükümsüz olur. Şüphesiz, borçluları rahatlatan en önemli tedbir ise geçici mühlet kararıyla birlikte borçlu aleyhine başlatılmış icra ve iflas takiplerinin durması ve takip yasağının başlaması. Artık borçlu aleyhine ihtiyati tedbir ve ihtiyati haciz kararları da uygulanamaz. Geçici mühlet kararı, Ticaret Sicil Gazetesi ile Basın İlan Kurumu'nun resmi ilan portalında yayımlanır; ayrıca tapu müdürlüklerine, ticaret sicil müdürlüklerine, vergi dairelerine, gümrük idarelerine ve kanunda sayılan diğer tüm kurumlara bildirilir. Borçluya geçici mühlet tanındığını içeren ilanda ayrıca alacaklıların, ilandan itibaren yedi gün içinde dilekçeyle itiraz ederek konkordato mühleti verilmesini gerektiren bir hal bulunmadığını delilleriyle birlikte ileri sürebilecekleri ve bu çerçevede mahkemeden konkordato talebinin reddini isteyebilecekleri belirtilir.

Henüz kesin mühlet sürecine girmeden, geçici mühlet içinde, konkordato olumlu veya olumsuz şekilde sonuçlanabilir. Konkordato ile amaçlanan iyileşmenin, geçici mühletin sona ermesinden önce gerçekleştiğinin komiserin yazılı raporuyla mahkemeye bildirilmesi üzerine, mahkeme geçici mühleti kaldırır ve şirket varlığını sürdürmeye ve ticari faaliyetlerine devam eder. Bu, konkordatonun olumlu sonuçlandığı senaryo. Borçlunun malvarlığının korunması için iflâsın açılmasının gerekmesi, konkordatonun başarıya ulaşamayacağının anlaşılması veya borca batık olduğu anlaşılan şirketin konkordato talebinden feragat etmesi gibi durumların geçici mühlet içinde gerçekleşmesi halinde ise mahkeme, komiserin yazılı raporu üzerine geçici mühleti kaldırarak konkordato talebinin reddine ve borçlunun iflasına karar verir. Mahkeme, söz konusu kararları ilan eder ve ilgili yerlere bildirir.

Geçici mühletin olası bir diğer sonucu ise, kesin mühlet. Mahkeme, konkordato projesinin başarıya ulaşacağına kanaat getirirse bir yıllık kesin mühlet kararı verir. Kesin mühlet içerisinde borçlunun, mahkemeye sunduğu proje çerçevesinde alacaklılar ile anlaşmalar sağlanır ise mahkeme tarafından konkordato tasdik edilir.

Konkordato projesi ve projenin uygulanabilirliğinin gözlemlendiği geçici mühlet, konkordato sürecinin en önemli enstrümanları olarak karşımıza çıkıyor. Borçlu şirketlerin iflas etmekten kurtularak ticari hayatlarına devam edebilmeleri için, projenin hazırlanması sürecinde gereken özeni göstermeleri ve hazırlık sürecini etkin bir şekilde yönetmeleri, birlikte çalışılacak bağımsız denetim şirketini dikkatle seçmeleri ve projenin uygulanabilirliğini somut şekilde ispatlayarak geçici mühletten azami fayda sağlamaları gerekiyor.

© Kolcuoğlu Demirkan Koçaklı Attorneys at Law 2017

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