Turkey: Danıştay, Limited Şirketlerin Tahsil Edilemeyen Vergi Borçlarının Kanuni Temsilciden ve Ortaklardan Tahsiline İlişkin İçtihadı Birleştirme Kararı Verdi

Last Updated: 24 July 2019
Article by E. Benan Arseven and Sevi İslamageç

Danıştay, 20 Haziran 2019 tarihli ve 30807 sayılı Resmî Gazete'de yayımlanan içtihadı birleştirme kararı ile, limited şirketin tüzel kişiliğinden tahsil edilemeyen vergi borçlarının şirket ortaklarından tahsili için öncelikle şirketin kanuni temsilcileri aleyhine takip başlatılmasının gerekli olmadığına hükmetti.

213 sayılı Vergi Usul Kanunu'nun ("Vergi Usul Kanunu") 10. maddesinde, tüzel kişilerin mükellef ya da vergi sorumlusu olması durumunda, üstlerine düşen ödevlerin yerine getirilmemesinden dolayı mükelleflerin ve sorumluların malvarlığından tamamen ya da kısmen tahsil edilemeyen vergi ya da buna bağlı alacakların, kanuni temsilcilerin malvarlığından tahsil edileceği hüküm altına alınmıştır.

Bunun yanında, limited şirket ortaklarının şirketten tahsil imkânı bulunmayan amme alacaklarından sermaye hisseleri oranında doğrudan sorumlu oldukları ve takibata tâbi tutulacakları, 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun'un ("6183 sayılı Kanun") 35. maddesi ile hüküm altına alınmıştır.

Ancak Vergi Usul Kanunu ile 6183 sayılı Kanun, limited şirketlerden tahsil edilemeyen vergi borçlarının tahsilinde öncelikle kanuni temsilciye mi yoksa şirket ortağına mı başvurulması gerektiğini düzenlememektedir.

Bu kapsamda, şirket ortaklarına başvurulmasından önce, şirketin kanuni temsilcilerine başvurma zorunluluğu olup olmadığına ilişkin uygulamada bazı tereddütler ortaya çıkmıştır. Danıştay İçtihatları Birleştirme Kurulu ("Kurul"), Danıştay dairelerinin içtihat aykırılığının giderilmesine karar vermiştir.

Söz konusu İçtihadı Birleştirme Kararı ile Kurul,

  • Limited şirketlere ait vergi borçlarından dolayı şirket ortaklarının takip edilebilmesi için vergi borcunun şirketin malvarlığından tamamen ya da kısmen tahsil edilememesinin ya da tahsil edilemeyecek olduğunun anlaşılmasının yeterli olduğuna,
  • Bu kapsamda, şirket ortaklarına başvurulmadan önce şirketin kanuni temsilcilerinin takip edilmesinin gerekmediğine

karar vermiştir.

Danıştay, kararın gerekçesinde;

  • 6183 sayılı Kanun'un 35. maddesinde ortaklar hakkında hüküm getirilmesinin, kanuni temsilciye gidilmeden de ortağa başvurabilmeyi sağlama amacı taşıdığını,
  • Kamu alacağını korumaya ve hızlı bir şekilde tahsilini sağlamaya yönelik olduğunu,
  • Bu kapsamda limited şirket ortağının şirketin vergi borçlarından dolayı takip edilebilmesi için borçların şirket varlığından tahsil edilememesinin yeterli olduğunu


Kurul'un 20 Haziran 2019 tarihli ve 30807 sayılı Resmî Gazete'de yayımlanan 11 Aralık 2018 tarihli ve 2018/1 sayılı kararının tam metnine bu link ten ulaşabilirsiniz.

Yazı ilk olarak, Moroğlu Arseven'in iki haftada bir yayımlanan bülteni MA | Gazette' de yer almıştır.

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