328 Anonim Şirketlerde Kuruluştan Sonra Devralma İşlemlerinin (TTK m. 356) Örtülü Sermaye İadeleri Bakımından Değerlendirilmesi kuruluştan sonra devralmayı konu alan sözleşmelerin aynı zamanda örtülü bir sermaye iadesine sebep olduğu hâller hem hükümlerin uygulanması hem de meydana getirdikleri hukuki sonuçlar bakımından ayrıntılı olarak incelenmeye çalışılmıştır. Anahtar Kelimeler: Anonim Şirket, Sermayenin İadesi Yasağı, Kuruluştan Sonra Devralma, Örtülü Sermaye İadesi, Pay Sahibi Abstract: Article 356 of the Turkish Commercial Code stipulates certain conditions for the agreements regarding the acquisition or lease of a company or real estate for a consideration exceeding one tenth of the share capital within two years after the registration of the company (acquisition after establishment). If the relevant conditions are not met, the agreements are absolutely null and void. There is no restriction on the contracting party for the application of this article. Therefore, article 356 of the Turkish Commercial Code is also applicable in cases where the counterparty to the agreement is a shareholder. However, in cases where one party to the agreement is a shareholder, the transactions related to the acquisition after the establishment of the company may also result in a disguised repayment of capital. Consequently, such an agreement constitutes a violation of the prohibition on repayment of capital regulated by Article 480/3 of the Turkish Commercial Code. It is important to determine the circumstances under which agreements on acquisition after establishment may also result in a disguised repayment of capital. In addition, it must be determined which provision applies in the event that the agreement violates both Article 356 of the Turkish Commercial Code and Article 480/3 of the Turkish Commercial Code, and whether compliance with the conditions of Article 356 of the Turkish Commercial Code prevents the application of Article 480/3 of the Turkish Commercial Code. This study, which is based on the document review method, has attempted to examine in detail the cases where the agreements on acquisition after establishment also lead to a disguised repayment of capital, both in terms of the application of the provisions and the legal consequences they bring about. Keywords: Joint Stock Companies, Prohibition on Repayment of Capital, Acquisition After Establishment, Disguised Repayment of Capital, Shareholders GİRİŞ TTK’nın 356. maddesinde; “Şirketin tescilinden itibaren iki yıl içinde bir işletme veya aynın, sermayenin onda birini aşan bir bedel karşılığında devralınmasına veya kiralanmasına ilişkin sözleşmeler, genel kurulca onaylanıp ticaret siciline tescil edilmedikçe geçerli olmaz. Bu sözleşmelerin onaylanmasından ve tescilinden önce, bunların ifası amacıyla yapılmış olan ödemeler dâhil, her türlü tasarruf geçersizdir” düzenlemesi yer almaktadır. Görüldüğü üzere TTK m. 356’da kuruluştan sonra devralmalara iliş-
RkJQdWJsaXNoZXIy MTQ3OTE1