Ne Zaman Ge\u00e7erlidir, Ne Zaman Ge\u00e7erli De\u011fildir?<\/p>\n
S\u00f6zde Covid-19 \u0130flas Ask\u0131ya Alma Kanunu (COVInsAG), 1 Mart 2020 tarihinden itibaren geriye d\u00f6n\u00fck olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, belirli ko\u015fullara tabi olarak, genel m\u00fcd\u00fcrlerin veya y\u00f6netim kurulu \u00fcyelerinin iflas ba\u015fvurusunda bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ask\u0131ya almaktad\u0131r. Ayr\u0131ca, e\u015flik eden bir \u00f6nlem olarak, Covid-19 pandemisinin yol a\u00e7t\u0131\u011f\u0131 iflas durumlar\u0131nda \u015firket organlar\u0131n\u0131n sorumlulu\u011funu s\u0131n\u0131rlamaktad\u0131r.<\/p>\n
\u0130flas ba\u015fvurusunda bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ask\u0131ya al\u0131nmas\u0131, ba\u015flang\u0131\u00e7ta 30 Eyl\u00fcl 2020 tarihine kadar ge\u00e7erlidir ve gerekirse, Bundesrat\u2019\u0131n onay\u0131 olmaks\u0131z\u0131n kanun h\u00fckm\u00fcnde kararname ile en ge\u00e7 31 Mart 2021 tarihine kadar uzat\u0131labilir. Bu konunun nas\u0131l geli\u015fece\u011fi hen\u00fcz belli de\u011fildir (Nisan 2020 itibar\u0131yla).<\/p>\n
Ask\u0131ya Alma Ko\u015fullar\u0131:
\n\u0130flas ba\u015fvurusunda bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ask\u0131ya al\u0131nmas\u0131, iflas durumunun SARS-CoV-2 \/ Covid-19 koronavir\u00fcs pandemisinin yay\u0131lmas\u0131n\u0131n sonu\u00e7lar\u0131na dayanmamas\u0131 veya mevcut \u00f6deme acizli\u011finin ortadan kald\u0131r\u0131lmas\u0131na dair bir umut bulunmamas\u0131 halinde ge\u00e7erli de\u011fildir. \u015eirketin 31 Aral\u0131k 2019 tarihi itibar\u0131yla halihaz\u0131rda \u00f6deme aczinde bulunmamas\u0131 durumunda, kanun, iflas\u0131n vadesi gelmesinin Covid-19 pandemisinin etkilerinden kaynakland\u0131\u011f\u0131n\u0131 ve \u015firketin mevcut \u00f6deme aczini ortadan kald\u0131rabilece\u011fine dair umutlar bulundu\u011funu \u015firket lehine varsayar.<\/p>\n
Krizdeki bir \u015firketin y\u00f6netimine ili\u015fkin uygulamada, 31 Aral\u0131k 2019 tarihi itibar\u0131yla \u00f6deme aczinin mevcut olup olmad\u0131\u011f\u0131na dair bir s\u0131n\u0131r \u00e7izmek, genel m\u00fcd\u00fcr\u00fcn veya y\u00f6netim kurulunun bu konuyu \u00f6zel bir titizlikle incelemesi gerekti\u011fi anlam\u0131na gelir. 31 Aral\u0131k 2019 tarihine kadar, \u00f6deme aczinin varl\u0131\u011f\u0131n\u0131 de\u011ferlendirmek i\u00e7in Federal Adalet Divan\u0131\u2019n\u0131n yerle\u015fik i\u00e7tihatlar\u0131nda belirledi\u011fi ilkeler ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n
Uygulamada da g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, genel m\u00fcd\u00fcrler ve y\u00f6netim kurulu \u00fcyeleri, \u00f6deme acizli\u011fi veya a\u015f\u0131r\u0131 bor\u00e7luluk kriterlerini genellikle kendi lehlerine olacak \u015fekilde geni\u015f bir yorumla, ancak tamamen yanl\u0131\u015f bir \u015fekilde yorumlamaktad\u0131rlar. Bu durum, d\u00fczenli olarak \u015firketin sorumlulu\u011funa ve dolay\u0131s\u0131yla genel m\u00fcd\u00fcr\u00fcn veya y\u00f6netim kurulu \u00fcyesinin ki\u015fisel sorumlulu\u011funa yol a\u00e7makta; ayr\u0131ca iflas idarecisinin daha sonra genellikle bilan\u00e7odan do\u011frudan t\u00fcretebilece\u011fi say\u0131s\u0131z iptal davas\u0131na da neden olmaktad\u0131r.
\nKrizdeki bir \u015firketin genel m\u00fcd\u00fcr\u00fc veya y\u00f6netim kurulu, sadece iflas idarecisinin ilerideki \u00e7al\u0131\u015fmalar\u0131n\u0131 kolayla\u015ft\u0131rmakla kalmay\u0131p, \u015firketi koronavir\u00fcs krizinden ba\u015far\u0131yla \u00e7\u0131karmak istiyorsa, \u015firketin durumuna ili\u015fkin kapsaml\u0131 bir iflas hukuku de\u011ferlendirmesi ve tespitinin yap\u0131lmas\u0131 gerekmektedir. Bu s\u00fcre\u00e7te, genel m\u00fcd\u00fcr veya y\u00f6netim kurulu profesyonel dan\u0131\u015fmanl\u0131k almaktan \u00e7ekinmemelidir.<\/p>\n
31 Aral\u0131k 2019 tarihinden \u00f6nce mevcut olan a\u015f\u0131r\u0131 bor\u00e7luluk zarars\u0131zd\u0131r<\/p>\n
E\u011fer 31 Aral\u0131k 2019 tarihinden \u00f6nce yaln\u0131zca a\u015f\u0131r\u0131 bor\u00e7luluk durumu mevcut olup \u00f6deme aczi bulunmuyorsa, COVInsAG\u2019nin 1. maddesinin 3. c\u00fcmlesindeki a\u00e7\u0131k ifade, iflas\u0131n vadesinin koronavir\u00fcs pandemisinin etkilerine dayand\u0131\u011f\u0131na dair yasal bir varsay\u0131m do\u011furur. Teknik a\u00e7\u0131dan bak\u0131ld\u0131\u011f\u0131nda bu durum \u015fa\u015f\u0131rt\u0131c\u0131d\u0131r; zira \u015firketin 31 Aral\u0131k 2019 tarihinden \u00f6nce zaten a\u015f\u0131r\u0131 bor\u00e7lu olmas\u0131 durumunda, iflas vadesinin en erken Ocak 2020\u2019de meydana gelen bir salg\u0131na dayand\u0131r\u0131lmas\u0131 tarihsel olarak imk\u00e2ns\u0131zd\u0131r. Bununla birlikte bu durum, yasama organ\u0131n\u0131n bir de\u011fer yarg\u0131s\u0131n\u0131 ortaya koymaktad\u0131r: A\u015f\u0131r\u0131 bor\u00e7luluk, InsO\u2019nun 19. maddesi uyar\u0131nca iflas davas\u0131n\u0131n a\u00e7\u0131lmas\u0131 i\u00e7in bir gerek\u00e7e olarak h\u00e2l\u00e2 de\u011fi\u015fmeden kalmas\u0131na ra\u011fmen, bu ba\u011flamda g\u00f6r\u00fcn\u00fc\u015fe g\u00f6re \u00f6nemsizdir. Bu e\u011filim azalmaktad\u0131r: 2008 finansal piyasa krizi s\u0131ras\u0131nda bile, yasama organ\u0131n\u0131n a\u015f\u0131r\u0131 bor\u00e7lulu\u011fa ili\u015fkin de\u011ferlendirmesi k\u00f6kten de\u011fi\u015fmi\u015fti. FMStG\u2019nin 5. maddesi ile bu h\u00fck\u00fcm, sadece faaliyetin devaml\u0131l\u0131\u011f\u0131 \u00f6ng\u00f6r\u00fcs\u00fcn\u00fcn getirilmesiyle yumu\u015fat\u0131lmakla kalmam\u0131\u015f, ayn\u0131 zamanda k\u00f6kten yeniden d\u00fczenlenmi\u015ftir. Bununla birlikte, iflas idarecileri ve Federal Adalet Mahkemesi\u2019nin i\u00e7tihat geli\u015fimi, a\u015f\u0131r\u0131 bor\u00e7lulu\u011fun \u00f6nemini vurgulamaya devam etmektedir. \u0130flas idarecileri a\u00e7\u0131s\u0131ndan bu maddi menfaat anla\u015f\u0131labilir olmakla birlikte, alacakl\u0131lar\u0131n korunmas\u0131n\u0131n en \u00fcst d\u00fczey koruyucusu olan Federal Adalet Mahkemesi, \u0130flas Kanunu\u2019nun h\u00e2l\u00e2 \u00f6ng\u00f6rd\u00fc\u011f\u00fc h\u00fck\u00fcmleri tutarl\u0131 bir \u015fekilde uygulamaktad\u0131r. COVInsAG ile birlikte yasama organ\u0131n\u0131n, iflas davas\u0131n\u0131n a\u00e7\u0131lmas\u0131 i\u00e7in bir gerek\u00e7e olarak a\u015f\u0131r\u0131 bor\u00e7luluktan uzakla\u015fma e\u011filimi devam etse de, dava deneyimlerimiz, mahkemelerin genel olarak a\u015f\u0131r\u0131 bor\u00e7lulu\u011fun \u00f6nemine h\u00e2l\u00e2 s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131 kald\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. <\/p>\n
\u00d6deme Yetersizli\u011finin Ortadan Kald\u0131r\u0131lmas\u0131 Umudu, \u0130\u015fletmenin Gelece\u011fe Dair Yeni S\u00fcper Esnek Olumlu Tahminidir
\n\u015eirketin 31 Aral\u0131k 2019 itibar\u0131yla bor\u00e7lar\u0131n\u0131 \u00f6deyememe durumunda olmamas\u0131 halinde, yeni yasal metin, yeniden yap\u0131land\u0131rma olas\u0131l\u0131\u011f\u0131n\u0131n mevcut oldu\u011funu otomatik olarak ve pratikte tart\u0131\u015fmas\u0131z bir \u015fekilde varsaymaktad\u0131r. Bu durum, a\u015f\u0131r\u0131 bor\u00e7luluk hukukunda daha \u00f6nce hi\u00e7 g\u00f6r\u00fclmemi\u015f bir sonuca yol a\u00e7maktad\u0131r: 31 Aral\u0131k 2019 itibar\u0131yla \u00f6deme g\u00fcc\u00fc, daha sonraki herhangi bir de\u011ferlendirme tarihinde \u2014 potansiyel olarak h\u00e2l\u00e2 Eyl\u00fcl 2020\u2019de veya hatta Mart 2021\u2019de \u2014 i\u015fletmenin devaml\u0131l\u0131\u011f\u0131na ili\u015fkin olumlu bir \u00f6ng\u00f6r\u00fcn\u00fcn varl\u0131\u011f\u0131 y\u00f6n\u00fcnde bir sonuca yol a\u00e7ar. Bu ger\u00e7ekten de b\u00fcy\u00fck bir f\u0131rsat niteli\u011findedir; zira Federal Adalet Mahkemesi daha \u00f6nce, a\u015f\u0131r\u0131 bor\u00e7luluk durumlar\u0131nda olumlu bir faaliyet devaml\u0131l\u0131\u011f\u0131 \u00f6ng\u00f6r\u00fcs\u00fcn\u00fcn varl\u0131\u011f\u0131n\u0131, dikkatli bir y\u00f6neticinin bak\u0131\u015f a\u00e7\u0131s\u0131yla \u00fcst\u00fcn bir ba\u015far\u0131 olas\u0131l\u0131\u011f\u0131, tutarl\u0131 bir orta vadeli yeniden yap\u0131land\u0131rma ve likidite plan\u0131, haftal\u0131k s\u0131k\u0131 mali izleme, ve benzeri \u015fartlar gibi \u00e7ok spesifik ve k\u0131s\u0131tlay\u0131c\u0131 bir \u015fekilde yorumlanan kriterlere ba\u011flam\u0131\u015ft\u0131. 2008 y\u0131l\u0131ndan beri uygulanan bu kat\u0131 \u00e7er\u00e7eve, \u015fimdilik bir kenara b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Art\u0131k, herhangi bir zaman s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n, mevcut \u00f6deme acizli\u011finin ortadan kald\u0131r\u0131lmas\u0131na y\u00f6nelik bir olas\u0131l\u0131\u011f\u0131n bulunmas\u0131 yeterlidir. Ask\u0131ya alma, yaln\u0131zca b\u00f6yle bir olas\u0131l\u0131\u011f\u0131n bulunmad\u0131\u011f\u0131 durumlarda ge\u00e7erlidir. Ancak, 1 Ekim 2020 tarihinden itibaren veya \u2014 beklendi\u011fi \u00fczere Kanun\u2019un s\u00fcresi uzat\u0131l\u0131rsa \u2014 1 Nisan 2021 tarihinden itibaren, yeni mevzuat, o tarihte \u00f6deme aczi durumu devam ediyorsa, pandeminin etkilerinden etkilenen \u015firketler i\u00e7in bile iflas ba\u015fvurusunda bulunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yeniden getirmektedir. <\/p>\n
En az\u0131ndan, sorumluluk davalar\u0131n\u0131n yarg\u0131 uygulamalar\u0131nda, etkilenen \u015firketin ekonomik toparlanma olas\u0131l\u0131\u011f\u0131n\u0131 yanl\u0131\u015f de\u011ferlendirme riski olduk\u00e7a y\u00fcksek olmakla birlikte \u2014 ve bu konuda savunma ve ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn tamam\u0131 genel m\u00fcd\u00fcre veya y\u00f6netim kurulu \u00fcyesine ait olmakla birlikte, \u00f6rne\u011fin g\u00f6revden azledilme talebinde bulunuldu\u011funda \u2014 yasama organ\u0131, bu t\u00fcr bir yanl\u0131\u015f de\u011ferlendirme riskini en az\u0131ndan ge\u00e7ici olarak genel m\u00fcd\u00fcr veya y\u00f6netim kurulu \u00fcyesinden c\u00f6mert\u00e7e ortadan kald\u0131rmay\u0131 ama\u00e7lamaktad\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"
When Does It Apply and When Does It Not? The so-called Covid-19 Insolvency Suspension Act (COVInsAG) entered into force retroactively as of 1 March 2020 and, subject to certain conditions, suspends the obligation of managing directors or board members to file for insolvency. It also limits, as an accompanying measure, the liability of corporate bodies […]<\/p>\n","protected":false},"author":29,"featured_media":55381,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t