TİCARET YAPMAKTAN YASAKLANANLAR İLE BUNA BAĞLANAN HÜKÜM VE SONUÇLAR
Date
2022-01-19
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Abstract
Türk hukukunda ticaret, üretim, tüketim ve bu faaliyet arasında gelişen her
türlü değişimi ifade eder. Ticaret yapmak ise bu süreçte rol almaktır. Bazı kişilerin
Türk Ticaret Kanunu’nun 14. maddesinde yer alan durumlardan biri nedeniyle; kişisel
durumları, yaptıkları işin niteliği veya görev ve meslekleri dolayısıyla ya da haklarında
çıkan bir yargı kararı neticesinde; ticaret yapmaları yasaklanmıştır. Bunun dışında bazı
kişi veya işletmelerin bir ticari faaliyete girişebilmeleri için, resmi bir makamın ya da
bir kişinin izninin gerektiği haller de mevcuttur. Bu izin veya onay alınmadan bu tür
faaliyetlerle uğraşılması da yasaktır.
Ticaret yapma yasakları Türk Ticaret Kanunu’nun 14. maddesinde genel olarak
belirtilmiştir. Maddenin, kanun sistematiğine bakıldığında, yalnız gerçek kişi tacirleri
kapsadığı görülmektedir. Bu nedenle, 14. maddede yer alan ticaret yapma yasakları ve
yasağa aykırı davranışların sonuçları hakkında tüzel kişiler dışarıda kalmaktadır.
Gerçek kişi tacir ise bir ticari işletmeyi, kısmen bile olsa kendi adına işleten kişidir.
Türk Ticaret Kanunu’nun büyük kısmına temel teşkil eden ticari işletme kavramı, Türk
Ticaret Kanunu’nun 14. maddesinin de temelini oluşturmuştur. Bu madde, hakkındaki
yasağa rağmen ticari işletme işleten kişiyi tacir saymış; ceza ve disiplin
sorumluluklarını ise saklı tutmuştur. O hâlde hakkındaki yasağa rağmen ticari işletme
işleten bir gerçek kişi tacir sayılarak, tacir olmanın tüm olumlu sonuçlarından
faydalanabilecek ve olumsuz sonuçlarına katlanacaktır. Fakat yasağa aykırı davranış,
koruduğu menfaate veya yöneldiği hakka göre, ilgili düzenlemelerde yer alan cezai ve
idari sorumlulukları doğuracaktır. Bunun yanında ticari faaliyetler sonucu, vergiyi
doğuran olayın gerçekleşmesi ile vergi sorumluluğu da meydana gelecektir. Gerçek
kişinin tacir sayılması için ticari işletmesini ticaret siciline tescil ettirmesi gerekli
değildir. Ticari işletmeyi kısmen de olsa kendi adına işletmesi, tacir sıfatının
kazanılması için yeterlidir. Fakat ticaret yapması yasak kişi, ticari işletmesini ticaret
siciline tescil ettirmiş ise bunun sonuçları da somut olaya göre farklılık gösterecektir.
Description
Prohibition from Trade with the Decisions and Consequences
ABSTRACT: In Turkish law, trade refers to production, consumption and all the developmental changes in between production and consumption. To trade, plays a role in this process. As per Article 14 of the Turkish Commercial Code, some persons are prohibited from trading due to their personal situation, the nature of their work or their duties and/or as a result of a judicial decision on their rights. In addition, there are cases where the permission of an official authority or a person is required in order to engage in commercial activity. It is prohibited to engage in such activities without obtaining this permission or approval. Bans on trading and the reasons thereof are stated in general under the Article 14 of the Turkish Commercial Code. As per Article 14 of the Turkish Commercial Code, the systematics of the law states that only natural persons can be classified as traders. Therefore, the scope of this research does not extend to the issues that would result in the prohibition of trading of legal persons or of the behaviour of the prohibited trade practices of the legal persons. A trader as a real person is the person who runs a business partly on his/her behalf. The notion of the commercial enterprise forms the basis for the majority of this legislation also forms the basis of the Article 14 of the Turkish Commercial Code. This article considers the person who runs a commercial enterprise to be a merchant, despite the prohibition against it, and reserves criminal and disciplinary responsibilities of such a behaviour. Therefore, a real person who runs a commercial enterprise in spite of the prohibition against it will be considered a merchant and will be able to benefit and endure all the legal consequences of being so. However, the criminal and administrative responsibilities arising from the violation of this prohibition were also reserved. In addition, as a result of commercial activities, tax liability will arise with the realization of the event that gives rise to tax. It is not necessary for the real person to register his or her business in the commercial register to be considered a merchant; it is sufficient for him or her to operate the business partly on his or her behalf. However, if the person who is forbidden to trade has registered his business in the Trade Registry, the results of this will differ according to the concrete event.
ABSTRACT: In Turkish law, trade refers to production, consumption and all the developmental changes in between production and consumption. To trade, plays a role in this process. As per Article 14 of the Turkish Commercial Code, some persons are prohibited from trading due to their personal situation, the nature of their work or their duties and/or as a result of a judicial decision on their rights. In addition, there are cases where the permission of an official authority or a person is required in order to engage in commercial activity. It is prohibited to engage in such activities without obtaining this permission or approval. Bans on trading and the reasons thereof are stated in general under the Article 14 of the Turkish Commercial Code. As per Article 14 of the Turkish Commercial Code, the systematics of the law states that only natural persons can be classified as traders. Therefore, the scope of this research does not extend to the issues that would result in the prohibition of trading of legal persons or of the behaviour of the prohibited trade practices of the legal persons. A trader as a real person is the person who runs a business partly on his/her behalf. The notion of the commercial enterprise forms the basis for the majority of this legislation also forms the basis of the Article 14 of the Turkish Commercial Code. This article considers the person who runs a commercial enterprise to be a merchant, despite the prohibition against it, and reserves criminal and disciplinary responsibilities of such a behaviour. Therefore, a real person who runs a commercial enterprise in spite of the prohibition against it will be considered a merchant and will be able to benefit and endure all the legal consequences of being so. However, the criminal and administrative responsibilities arising from the violation of this prohibition were also reserved. In addition, as a result of commercial activities, tax liability will arise with the realization of the event that gives rise to tax. It is not necessary for the real person to register his or her business in the commercial register to be considered a merchant; it is sufficient for him or her to operate the business partly on his or her behalf. However, if the person who is forbidden to trade has registered his business in the Trade Registry, the results of this will differ according to the concrete event.
Keywords
private law