Sermaye Şirketlerinin Ortakları ile Kanunî Temsilcilerinin Şirketin Vergisel Borçlarından Doğan Sorumluluğu: Amerika Birleşik Devletleri ve AB Üyesi Bazı Ülkeler İle Karşılaştırmalı Bir İrdeleme

Abstract

Due to the fact that it has a very broad concept, we mention the provisions of liability in tax law generally and focus especially on the second degree tax liability and liable persons in our study. In this regard, the liability of shareholders and directors of capital companies arising from the joint stock company’s, limited liability company’s and shared capital company’s unpaid taxes and penalties are discussed under the light of current legislation, legal drafts, high judicial decisions and also by comparing other countries’ legislations and considering historical process. Since the management and representation of the capital companies and their legal representatives are regulated by the Turkish Commercial Code, the latest amendments to this law are examined separately in terms of clarifying the issue. The liabilites of the capital companies’ shareholders and legal representatives are compared with those of the United States of America and some European Union member states and the results are examined whether the legal provisions foreseen in Turkish Law are strict or not when compared to those countries. On the other hand, the historical changes in the related domestic legislation are considered to see whether the provisions of liability have been aggravated or not over time. Finally, on the basis of these conclusions, we make some suggestions on the deficiencies, faults and misapplications that we observe in the relevant legislation and practice of our country.