Brexit yaln\u0131zca ekonomik sonu\u00e7lar do\u011furmakla kalmam\u0131\u015f, \u015firketler hukuku a\u00e7\u0131s\u0131ndan da \u00e7e\u015fitli sonu\u00e7lara yol a\u00e7m\u0131\u015ft\u0131r. Avusturya Y\u00fcksek Mahkemesi, yak\u0131n tarihli bir karar\u0131nda, idari merkezi Avusturya\u2019da bulunan \u0130ngiliz \u015firketlerinin Brexit sonras\u0131nda hukuki ehliyetlerini kaybettiklerine h\u00fckmetmi\u015ftir (27 Ocak 2022, 9 Ob 74\/21d). Avusturya Y\u00fcksek Mahkemesi bu karar\u0131yla Alman i\u00e7tihad\u0131n\u0131 takip etmi\u015ftir. M\u00fcnih Y\u00fcksek B\u00f6lge Mahkemesi, 5 A\u011fustos 2021 tarihli karar\u0131nda, idari merkezi Almanya\u2019da bulunan bir \u0130ngiliz limited \u015firketinin ne taraf ehliyetine ne de hukuki ehliyete sahip oldu\u011funa h\u00fckmetmi\u015ftir (M\u00fcnih Y\u00fcksek B\u00f6lge Mahkemesi, 29 U 2411\/21 Kart).<\/p>\n
1. Hukuki ehliyetin kaybedilmesi
\nAvrupa Birli\u011fi Adalet Divan\u0131, \u015firketler hukukuna ili\u015fkin tan\u0131nm\u0131\u015f \u201c\u00fc\u00e7leme\u201d karar\u0131nda (Centros, \u00dcberseering ve Inspire Art), yerle\u015fme \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fcn yabanc\u0131 bir \u015firkete, mevcut \u015firket yap\u0131s\u0131n\u0131 de\u011fi\u015ftirmek zorunda kalmadan ba\u015fka bir \u00dcye Devlette faaliyet g\u00f6sterme imk\u00e2n\u0131 tan\u0131d\u0131\u011f\u0131na h\u00fckmetmi\u015ftir. Ancak AB hukukunun kapsam\u0131 d\u0131\u015f\u0131nda, yabanc\u0131 bir t\u00fczel ki\u015finin hukuki ehliyeti kural olarak merkezinin bulundu\u011fu devletin hukukuna g\u00f6re de\u011ferlendirilir. \u00c7ekilme Anla\u015fmas\u0131\u2019nda \u0130ngiliz \u015firketlerinin hukuki ehliyetlerinin tan\u0131nmas\u0131na ili\u015fkin herhangi bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131ndan, Avusturya Y\u00fcksek Mahkemesi, Avusturya hukuku bak\u0131m\u0131ndan limited \u015firketin hukuki ehliyetini kaybetti\u011fi sonucuna varm\u0131\u015ft\u0131r. Bununla birlikte Mahkeme, birden fazla hissedar bulunmas\u0131 h\u00e2linde \u015firketin adi ortakl\u0131k olarak de\u011ferlendirilmesi gerekti\u011fine h\u00fckmetmi\u015ftir. Tek hissedarl\u0131 bir \u015firkette ise hak ve y\u00fck\u00fcml\u00fcl\u00fckler do\u011frudan tek hissedara ge\u00e7er.<\/p>\n
2. Ki\u015fisel sorumluluk
\n\u201cEski hissedarlar\u201d, limited \u015firketin y\u00fck\u00fcml\u00fcl\u00fcklerinden t\u00fcm ki\u015fisel malvarl\u0131klar\u0131yla sorumludur. \u015eirket bor\u00e7lar\u0131n\u0131 \u00f6deyemezlerse, ki\u015fisel malvarl\u0131klar\u0131 hakk\u0131nda icra takibi yap\u0131labilir veya ki\u015fisel iflas s\u00fcreci ba\u015flat\u0131labilir. Ayr\u0131ca limited \u015firket art\u0131k taraf ve dava ehliyetine sahip de\u011fildir. Bu nedenle \u015firketin \u00f6denmemi\u015f alacaklar\u0131n\u0131n hissedarlar taraf\u0131ndan kendi adlar\u0131na dava yoluyla talep edilmesi gerekir.<\/p>\n
3. Vergi sonu\u00e7lar\u0131
\nBu i\u00e7tihat \u0131\u015f\u0131\u011f\u0131nda, \u0130ngiliz limited \u015firketi art\u0131k kurumlar vergisi bak\u0131m\u0131ndan ba\u011f\u0131ms\u0131z bir vergi m\u00fckellefi olarak kabul edilmeyecektir. Bunun sonucunda, gizli yedekler a\u00e7\u0131\u011fa \u00e7\u0131kar ve ilgili oranda vergilendirilir.<\/p>","protected":false},"excerpt":{"rendered":"
Brexit has not only had economic consequences; it has also brought a wide range of implications for company law. In its recent case law, the Austrian Supreme Court held that British companies with their administrative seat in Austria lose their legal capacity after Brexit (27 January 2022, 9 Ob 74\/21d). The Austrian Supreme Court thereby […]<\/p>\n","protected":false},"author":29,"featured_media":55778,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55777","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