Vergi Yargısında Tüzel Kişiliği Sona Ermiş Anonim ve Limited Şirketlerin Ehliyeti

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Thesis Type: Postgraduate

Institution Of The Thesis: Ankara University, Sosyal Bilimler Enstitüsü, KAMU HUKUKU ANABİLİM DALI, Turkey

Approval Date: 2021

Thesis Language: Turkish

Student: HÜLYA YILMAZ

Co-Supervisor: DİLEK ÖZKÖK ÇUBUKÇU, CENKER GÖKER

Open Archive Collection: AVESIS Open Access Collection

Abstract:

According to article 1 of the Procedure Of Administrative Justice Act; the resolution of the disputes falling within the jurisdiction of the Council of State, regional administrative courts, administrative courts and tax courts shall be subject to the procedure prescribed in the present Act. For this reason, the Procedure Of Administrative Justice Act, which is the general Law for all administrative jurisdictions, is applied to determine the "capacity" issue. The aforementioned Law also directs us to the Code of Civil Procedure with the reference in its 31. article. The fact that the Legislator did not separately regulate the issue of competence in the Law of Administrative Jurisdiction, which is the law of general administrative procedure, and referred it to the Law of Civil Procedure, shows that Legislator essentially aims at a uniformity in this regard. İn our study, capacity of the joint stock and limited liability companies whose legal personality has expired has been investigated. This problem is frequently encountered in practice. In the event that the legal personality of one of the parties is terminated or a lawsuit is filed by the company whose legal personality has been terminated, while the case is being examined either in the court of first instance or in the higher judicial authorities, what kind of procedure should be followed regarding the party whose legal personality has been terminated, and accordingly, the party that has lost its capacity? This problem is not just a problem that arises in the administrative judiciary. In judicial authorities, the issue is resolved in accordance with the mandatory provisions of the legislation by applying the provisions of the "additional liquidation" (revival case) of the Turkish Commercial Code, with the settled case-law of the Court of Cassation. However, in the administrative jurisdiction, the aforementioned provision of the Turkish Commercial Code was ignored and not adopted, except for a very limited number of decisions. For this reason, in the core of our study, the problems brought by approaches other than the provisions of the Turkish Commercial Code regarding the "additional liquidation" (revival case) regarding the capacity of joint stock and limited companies whose legal personality has expired, the applicability of the provisions regarding the revival case in the tax jurisdiction has also been defended. Here, due to the peculiarities of the administrative jurisdiction, there is no issue that requires a different procedure to be followed in the issue of the competence of joint stock and limited companies whose legal personality has ended. Due to our area of expertise, the issue of competence has been handled as "tax jurisdiction", but the problem of "liability of joint stock and limited companies whose legal personality has expired" does not, in essence, require a different approach in terms of tax and administrative courts. Therefore, we believe that the proposed solution will shed light on the administrative courts jurisprudence and doctrine.