Brief Review of Legal Representatives’ Public Receivable Responsibility Under the Decision of Constitutional Court of Republic of Turkey

Kanuni Temsilcilerin Amme Alacaklarından Sorumluluğuna İlişkin Türkiye Cumhuriyeti Anayasa Mahkemesi Kararı Işığında Kısa Bir Değerlendirme

Aytuğ BÜYÜKATAK

We reviewed the revoked paragraphs 5 and 6 of article 35 of Turkish Tax Procedure Law numbered 213 which was stating that in case the legal representative or person who is managing the association are different persons when a public receivable occurs and that public receivable becomes due, such persons are mutually responsible of the payment of such public receivable and such responsibility cannot be revoked with regulations regarding responsibilities of legal representatives in 213 numbered Tax Procedure Law. This article will review the decision given by the Constitutional Court on 19th of March 2015 which revokes the provisions in article 35 paragraph 5 and 6 mentioned above with the reason that they are in contradict with the Constitution of the Republic of Turkey and also explains the responsibility of representatives regarding public receivables under article 35 of Turkish Tax Procedure Law numbered 213.

Tax Procedure Law, Legal Representative, Public Receivable, Constitutional Court, Responsibility.

İşbu makalemizde Türkiye Cumhuriyeti’nin 213 sayılı Vergi Usul Kanunu 35. Maddesinin mülga 5 ve 6 fıkralarında düzenlenen amme alacağının doğduğu ve ödenmesi gerektiği zamanlarda kanuni temsilci veya teşekkülü idare edenlerin farklı şahıslar olmaları halinde bu şahısların, amme alacağının ödenmesinden müteselsilen sorumlu tutulacak olmalarına, kanuni temsilcilerin sorumluluklarına dair 213 sayılı Vergi Usul Kanununda yer alan hükümlerin bu sorumluluğu ortadan kaldırmayacağına ilişkin hükümler incelenmiştir. Makalemizde, 213 sayılı Vergi Usul Kanunu 35. Maddesinin mülga 5 ve 6 fıkralarının Anayasa Mahkemesinin 19 Mart 2015 tarihli kararı ile Anayasa’ya aykırı oldukları gerekçesi ile iptalleri sonrasında 213 sayılı Vergi Usul Kanununun 35. maddesi çerçevesinde kanuni temsilcilerin amme alacaklarından sorumlulukları konusuna kısaca değinilmiştir.

Vergi Usul Kanunu, Kanuni Temsilci, Amme Alacağı, Anayasa Mahkemesi, Sorumluluk.

Article 35² of Law on Collection of Public Receivables numbered 6183 (Herafter referred to as “Law”) regulates the responsibility of representatives regarding public receivables. Revoked Paragraph 5 of the aforesaid article states that in case the legal representative or person who is managing the association are different persons when a public receivable occurs and that public receivable becomes due, are mutually responsible of the payment of such public receivable. Revoked Paragraph 6 of article 35, states that the responsibility defined in article 10³,⁴ of Tax Procedure Law numbered 213, cannot be revoked with regulations regarding responsibilities of legal representatives in Tax Procedure Law. This article will review the decision given by the Constitutional Court on 19th of March 2015⁵ which revokes the provisions in article 35 paragraph 5 and 6 mentioned above with the reason that they are in contradict with the Constitution of the Republic of Turkey. (Herafter referred to as “Constitution”)

4th Chamber of Council of State (“Danıştay 4. Daire” in Turkish) applied to the Constitutional Court with the reason that paragraph 5 and 6 of article 35 of Law, is against article 2⁶ of the Constitution which was discussed during a dispute where a representative’s car was seized because of public receivables and the representative was claiming to revoke the seizure.

The case is about a shareholder of a limited company. The shareholder left the company after transferring its shares through signing a share transfer agreement at notary on 30.12.2011. The company also held a shareholders board meeting on the same date, approved the share transfer and declared that the previous shareholder is neither a shareholder nor a manager of company. Such decision was registered and announced on the Trade Registry Gazette on 11.01.2012.