SINGLE ENTERPRISE LIABILITY THEORY ON COMPANY GROUPS

Yıl 2019, Cilt: 77 Sayı: 1, 287 - 360, 15.04.2019

Damla Küçük

https://doi.org/10.30915/abd.556990

Öz

Company shareholders utilise principles of limited liability and separate legal
entity as much as ultimate shareholders do. However, when group of companies are concerned, these principles, which have been developed considering
the single company and its ultimate shareholder, lose ground in terms of the
benefits that allow them to be accepted, on the other hand disadvantages in
their natures rise. Because of rigid practices arising from their structure, the
traditional theories which are used for piercing the corporate veil as a solution
are attacked due to especially they fails reliefing tort creditors. For this reason,
various theories are laid out; one of which is the theory of single enterprise
liability. According to the theory, the companies that are oriented towards a
common commercial target are accepted as a single enterprise and it is aimed
that group of companies are made responsible as a whole, especially the parent
company

Anahtar Kelimeler

Piercing the Corporate Veil, Group of Companies, Enterprise Entity, Parent Company, Subsidiary

Anglo Sakson Hukukunda Şirketler Topluluğunda Tek İşletme Sorumluluğu Teorisi ve Bu Teorinin Türk Hukukundaki Yansımaları

Öz

Sınırlı sorumluluk ve ayrılık ilkelerinden nihai ortaklar kadar, şirket ortaklar
da yararlanmaktadır. Ancak tek şirket ve onun nihai ortağı göz önüne alınarak
geliştirilen bu ilkeler, şirket toplulukları söz konusu olduğunda bir yandan
kabul edilmelerini sağlayan faydaları bakımından zemin kaybederken, diğer
yandan tabiatlarında olan zararlar da artmaktadır. Çözüm olarak tüzel kişilik
perdesinin kaldırılmasında kullanılan geleneksel teoriler ise bünyelerinden
doğan katı uygulamalar nedeniyle özellikle haksız fiil mağduru alacaklıların
mağduriyetini gidermekte yetersiz oldukları gerekçesiyle eleştirilmektedir. Bu
nedenle, ortaya çeşitli teoriler atılmaktadır ki bunlardan birisi de tek işletme
sorumluluğu teorisidir. Teoriye göre ortak ticari bir hedefe yönelmiş olan şirketler tek bir işletme olarak kabul edilmekte ve hakim şirket başta olmak üzere,
topluluğun bir bütün olarak sorumlu olması hedeflenmektedir. 

Anahtar Kelimeler

Tüzel Kişilik Perdesinin Kaldırılması, Şirketler Topluluğu, İşletme Tüzel Kişiliği, Hakim Şirket, Bağlı Şirket

Kaynakça

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