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Yeni Türk Ticaret Kanunu ile Getirilen Bir Yenilik: “Pay Sahiplerinin ...
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Abstract:
One of the new regulations introduced by the new
Turkish Commercial Code No. 6102 is the prohibition of borrowing
to company. This prohibition, in general, aims to provide the conti-
nuity of company by protecting the company’s assets. Prohibition
of borrowing to the company, basically is predicated on contra-
distinguishing the company (stock corporation) which has a legal
personality, from its shareholders’ and managers’ personality and
thus ensures a professional management of the company. In this
context the legislator has chosen to formulate this prohibition in se-
parate articles with regard to the shareholders (partners) and board
members who are not shareholders (art. 358 and art. 395/2). Pro-
hibition of borrowing to company by shareholders’ (partners) (art.
358) constitutes the subject of this study because of the so much
discussion in the public. That provision envisages two conditions
for borrowing of shareholders to company. Within the scope of the
prohibition of borrowing to company the concept of “borrowing”
has special significance. Although there are significant changes put
into effect by the Law No. 6335 with regard to prohibition of bor-
rowing, it would be useful to reconsider and propose new changes
for the subject from several aspects. Since, the present form of the
regulations fails to serve adequately the objectives to be achieved
by the introduction of the prohibition of borrowing to company. In
this context, it would be appropriate to envisage more severe legal
sanctions for board members, in particular by the making distinction
between shareholders and board members (whether or not share-
holders).
Key Words:
Borrowing, Prohibition of borrowing to company,
Shareholders
1. Genel Olarak
6102 sayılı yeni Türk Ticaret Kanunu, ticari hayatı yakından ilgi-
lendiren pek çok hüküm içermekte ve bu yönüyle toplumun tamamını
ilgilendiren temel bir kanun niteliği taşımaktadır. Kanunun genel ge-
rekçesi incelendiğinde, kanun koyucunun böylesine temel bir kanunu
değiştirirken, ticari iş ve işlemlerin daha hızlı gerçekleştirilmesi, ticari
hayatın kolaylaştırılması ve bu alandaki esneklik ve şeffaflığın sağ-
lanması gibi bazı temel amaçları gözettiği anlaşılmaktadır. Şüphesiz
bu amaçlara ulaşılıp ulaşılamayacağını uygulama ve zaman göstere-
cektir. Ancak görülen o ki, bu alandaki tartışmalar daha uzunca bir
süre devam edecektir. Yeni kanunla, bir yandan 6762 sayılı eski Türk
Ticaret Kanunu hükümleri revize edilmekte ve uygulamacıların daha