{"id":14515,"date":"2019-02-11T08:26:05","date_gmt":"2019-02-11T08:26:05","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2019\/02\/11\/konkordato-zorlasiyor\/"},"modified":"2022-06-09T12:27:23","modified_gmt":"2022-06-09T12:27:23","slug":"konkordato-zorlasiyor","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2019\/02\/11\/konkordato-zorlasiyor\/","title":{"rendered":"Konkordato Zorla\u015f\u0131yor"},"content":{"rendered":"

Konkordato Zorla\u015f\u0131yor\u00a0<\/strong><\/p>\n

Yeni Geli\u015fme<\/strong><\/p>\n

Konkordato Komiserli\u011fi ve Alacakl\u0131lar Kuruluna Dair Y\u00f6netmelik (“Komiser Y\u00f6netmeli\u011fi<\/strong>“) ve Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik (“Konkordato Talebi Y\u00f6netmeli\u011fi<\/strong>“) 30 Ocak 2019 tarihli Resmi Gazete’de yay\u0131mland\u0131. Komiser Y\u00f6netmeli\u011fi\u2019yle komiserlerin e\u011fitim zorunlulu\u011funa, Konkordato Talebi Y\u00f6netmeli\u011fi\u2019yle ise daha \u00f6nce konkordato ba\u015fvurusuna eklenmesi zorunlu hale getirilmi\u015f olan makul g\u00fcvence veren denetim raporuna ili\u015fkin d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Yeni Y\u00f6netmelikler ile Getirilen Yenilikler<\/strong><\/p>\n

a.Komiser Y\u00f6netmeli\u011fi<\/strong><\/p>\n

Komiser Y\u00f6netmeli\u011fi ile 2 Haziran 2018\u00a0tarihli Resmi Gazete\u2019de yay\u0131mlanan Konkordato Komiserinin Niteliklerine ve Alacakl\u0131lar Kurulunun Zorunlu Olarak Olu\u015fturulmas\u0131na Dair Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Komiser Y\u00f6netmeli\u011fi konkordato komiserlerine temel e\u011fitim zorunlulu\u011fu getirmektedir. Bu temel e\u011fitim Adalet Bakanl\u0131\u011f\u0131nca (“Bakanl\u0131k<\/strong>“) izin verilen e\u011fitim kurulu\u015flar\u0131nca verilecektir ve icra ve iflas hukuku, konkordato uygulamas\u0131 ve kurallar\u0131, i\u015fletme y\u00f6netimi, finansal raporlar\u0131n analizi ve konkordato s\u00fcrecinde Adalet Bakanl\u0131\u011f\u0131 Hukuk \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Bilirki\u015filik Daire Ba\u015fkanl\u0131\u011f\u0131nca gerekli g\u00f6r\u00fclen konular\u0131 kapsayacakt\u0131r. Komiserler temel e\u011fitimi ald\u0131ktan sonra da, yine Bakanl\u0131k\u00e7a e\u011fitim izni verilen kurulu\u015flar taraf\u0131ndan \u00fc\u00e7 senede bir yenileme e\u011fitimi almak zorundad\u0131rlar.<\/p>\n

Mahkemece \u00fc\u00e7 konkordato komiseri g\u00f6revlendirilmesi durumunda; komiserlerden biri ilgili mahkemenin bulundu\u011fu ilde faaliyet g\u00f6steren ba\u011f\u0131ms\u0131z denet\u00e7iler aras\u0131ndan se\u00e7ilecektir. Se\u00e7ilecek di\u011fer komiserlerden biri de tercihen hukuk\u00e7u olacakt\u0131r.<\/p>\n

Komiser Y\u00f6netmeli\u011fi; mahkeme taraf\u0131ndan verilen kesin m\u00fchlet karar\u0131ndan sonra en az \u00fc\u00e7 alacakl\u0131 s\u0131n\u0131f\u0131n\u0131n bulunmas\u0131 kayd\u0131yla, alacakl\u0131 say\u0131s\u0131n\u0131n iki y\u00fcz elliyi veya alacak miktar\u0131n\u0131n 125.000.000 T\u00fcrk liras\u0131n\u0131 ge\u00e7mesi halinde alacakl\u0131lar kurulunun olu\u015fturulmas\u0131 gerekti\u011fini d\u00fczenlemektedir. B\u00f6ylece eski Y\u00f6netmelik\u2019te yer alan alacak miktar\u0131na ili\u015fkin e\u015fik be\u015f milyon T\u00fcrk Liras\u0131 art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

b.Konkordato Talebi Y\u00f6netmeli\u011fi<\/strong><\/p>\n

Konkordato Talebi Y\u00f6netmeli\u011fi’nde 19 Aral\u0131k 2018 tarihli Resmi Gazete’de yay\u0131mlanan yasa ile konkordato ba\u015fvurusuna eklenmesi zorunlu hale getirilen makul g\u00fcvence veren denetim raporunun (“Denetim Raporu<\/strong>“) detaylar\u0131na yer verilmi\u015ftir.<\/p>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunca yetkilendirilen ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131, Denetim Raporunu haz\u0131rlarken bor\u00e7lu taraf\u0131ndan konkordato talebine eklenen di\u011fer belgelerin t\u00fcm\u00fcn\u00fc denetleyecektir. Bu denetlemede standart olarak Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131 ve G\u00fcvence Denetimi Standartlar\u0131 esas olarak al\u0131nacakt\u0131r.<\/p>\n

Ba\u011f\u0131ms\u0131z denetim kurulu\u015fu, yapaca\u011f\u0131 denetimde bor\u00e7lunun ileriye d\u00f6n\u00fck finansal bilgilere dair varsay\u0131m ve tahminlerini makul g\u00f6steren kan\u0131tlar elde edemedi\u011fi takdirde, konkordato \u00f6n projesinde yer alan teklifin ger\u00e7ekle\u015febilece\u011fine ili\u015fkin olarak olumlu sonuca varamayacakt\u0131r.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

Yasa koyucu konkordato uygulamas\u0131n\u0131n daha verimli bir \u015fekilde hayata ge\u00e7mesini ama\u00e7lamakta ve bu do\u011frultuda konkordato uygulamas\u0131n\u0131n suiistimal edilme riskini azaltabilmek ad\u0131na hem komiserleri hem de konkordatoya ba\u015fvuran bor\u00e7luyu daha s\u0131k\u0131 denetime tabi tutmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Konkordato Zorla\u015f\u0131yor\u00a0 Yeni Geli\u015fme Konkordato Komiserli\u011fi ve Alacakl\u0131lar Kuruluna Dair Y\u00f6netmelik (“Komiser Y\u00f6netmeli\u011fi“) ve Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[96],"class_list":["post-14515","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-dispute-resolution-tr"],"acf":[],"yoast_head":"\nKonkordato Zorla\u015f\u0131yor<\/title>\n<meta name=\"description\" content=\"Konkordato Zorla\u015f\u0131yor\u00a0 Yeni Geli\u015fme Konkordato Komiserli\u011fi ve Alacakl\u0131lar Kuruluna Dair Y\u00f6netmelik ("Komiser Y\u00f6netmeli\u011fi") ve Konkordato Talebine\" \/>\n<meta name=\"robots\" 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