Ticaret \u015firketlerinin d\u00f6n\u00fc\u015f\u00fcmleri sadece ticaret \u015firketinin hukuki-organizasyon formunun de\u011fi\u015fimi ile ilgili olabilir (mesela toplam ortakl\u0131k \u015firketinin LTD \u015firketine d\u00f6n\u00fc\u015fmesi gibi) veya bir m\u00fcessesenin \u00f6nemli olan yeniden organize edilmesi gibi (mesela bulgar \u015firketlerinin birle\u015fimi). Tam bu yeniden organize edilmek konusu da i\u015fbu makalenin konusudur.<\/p>\n
<\/p>\n
Bulgaristanda ticaret \u015firketlerinin b\u00f6l\u00fcn\u00fcm\u00fcnde, ay\u0131r\u0131m\u0131nda, birle\u015fiminde ve gidi\u015fiminde, bir veya birka\u00e7 y\u00fcr\u00fcrl\u00fckte olan veya yeni kay\u0131tlanan \u015firket, tamamen veya k\u0131smi olarak ba\u015fka \u015firketlerin haklar\u0131n\u0131 ve sorumluluklar\u0131n\u0131 \u00fczerine al\u0131r. Bir veya birka\u00e7 ticaret \u015firketinin t\u00fcm m\u00fclkiyeti (s\u00f6z konusu olan d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren ticaret \u015firketlerinin), ba\u015fka y\u00fcr\u00fcrl\u00fckte olan veya yeni kay\u0131tlanan bir ticaret \u015firketi \u00fczerine ge\u00e7er, kanuni olarak bu yeni \u015firket, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin haklar\u0131n\u0131n al\u0131c\u0131s\u0131 olur ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketler faaliyetlerini bitirmek zorunda kal\u0131r, fakat likidasyon prosed\u00fcr\u00fc uygulanmadan. T\u00fcm haklar ve sorumluluklar ve ayn\u0131 zamanda d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin t\u00fcm hakiki muameleleri de y\u00fcr\u00fcrl\u00fckte olan veya yeni kay\u0131tlanan ticaret \u015firketimnin \u00fczerine ge\u00e7er, o \u015firket de onlar\u0131n kanuni olarak haklar\u0131n\u0131n ve sorumluluklar\u0131n\u0131n al\u0131c\u0131s\u0131 olur. Haklar\u0131 kabul eden \u015firket, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin mal varl\u0131klar\u0131n\u0131 b\u00fcsb\u00fct\u00fcn hac\u0131m\u0131 ile elde eder. D\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin ortaklar\u0131 ve hissedarlar\u0131 o \u015firketlerdeki \u00fcyeliklerine son verirler ve haklar\u0131 kabul eden \u015firkette ortakl\u0131k veya hissedar olma hakk\u0131n\u0131 kazan\u0131rlar. Bir \u015firkete son verilir, fakat onun faaliyeti Bulgaristandaki ba\u015fka bir ticaret \u015firketi taraf\u0131ndan elde edilir ve ger\u00e7ekle\u015fmeye devam eder.<\/p>\n
<\/p>\n
D\u00f6n\u00fc\u015f\u00fcm\u00fcn ba\u015far\u0131l\u0131 ger\u00e7ekle\u015fmesi i\u00e7in ger\u00e7ekle\u015ftirilmesi gereken ilk ad\u0131m d\u00f6n\u00fc\u015f\u00fcm s\u00f6zle\u015fmesi haz\u0131rlanmas\u0131d\u0131r. Haklar\u0131 kabul eden \u015firketin ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketin aras\u0131nda kesinlikle b\u00f6yle s\u00f6zle\u015fme imzalanmal\u0131. \u015eirket s\u00f6zle\u015fmesinin minimum olarak i\u00e7ermesi gereken bilgiler, a\u015fa\u011f\u0131dakilerdir:<\/p>\n
1. bulgar \u015firketinin hukuki formu, \u015firket ismi, ticaret sicili numaras\u0131 ve oturum adresi;
\n2. anla\u015fma sa\u011flanan \u015firket paylar\u0131n\u0131n ve hisselerinin de\u011fi\u015fimi i\u00e7in anla\u015f\u0131lan oranlar;
\n3. para \u00f6demeleri nas\u0131l b\u00fcy\u00fckl\u00fckte olucak (\u00f6yle \u00f6demeler g\u00f6z \u00f6n\u00fcnde bulundurulduysa);
\n4. kabul eden \u015firkette t\u00fcm ortaklar\u0131n veya hissedarlar\u0131n elde edilecek olduklar\u0131 \u00fcyeli\u011fin, paylar\u0131n ve hisselerin tarifi;
\n5. kabul eden \/ yeni kay\u0131tlanmm\u0131\u015f \u015firketlerin hisselerin da\u011f\u0131t\u0131m ve teslim edilmesini ko\u015fullar\u0131;
\n6. hangi andan itibaren kabul eden\/yeni kay\u0131tlanan \u015firketteki kat\u0131l\u0131m\u0131n, kazan\u00e7taki pay hakk\u0131na sahib olma imkan\u0131 veriyor;
\n7. muhasebe bak\u0131m\u0131ndan, hangi andan itibaren d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin yapt\u0131klar\u0131 muameleler, kabul eden \u015firketlerin ad\u0131ndan yap\u0131ld\u0131\u011f\u0131 kabul edilir;
\n8. ba\u015fka haklarla olan hissedarlara (tahvil sahibleri veya hisseden ba\u015fka de\u011ferli belgelerin sahibleri) kabul eden \u015firketin verdi\u011fi haklar hangilerdir;
\n9. yoklamay\u0131 ger\u00e7ekle\u015ftiren ki\u015fiye sunulan \u00fcst\u00fcnl\u00fckler hangilerdir;<\/p>\n
<\/p>\n
S\u00f6zle\u015fmenin iki \u015firket taraf\u0131ndan da onaylanmas\u0131 gerekir. Onaylanmaz ise- s\u00f6zle\u015fme y\u00fcr\u00fcrl\u00fc\u011fe ge\u00e7mez ve bu durumda da biri taraf i\u00e7in ger\u00e7ekle\u015fen zararlar i\u00e7in sorumluluk ta\u015f\u0131n\u0131lmaz. Yeni \u015firket kurulup ay\u0131r\u0131m ger\u00e7ekle\u015fti\u011finde ve tek ki\u015filik \u015firketlerin ay\u0131r\u0131m\u0131nda, s\u00f6zle\u015fme imzalanmaz, bu durumda d\u00f6n\u00fc\u015f\u00fcm plan\u0131 haz\u0131rlanmas\u0131 gerekir.<\/p>\n
<\/p>\n
Bir sonraki ad\u0131m y\u00f6netimi ger\u00e7ekle\u015ftiren makam\u0131n raporu dur. Ticaret \u015firketlerinin y\u00f6netimini ger\u00e7ekle\u015ftiren ki\u015filerin b\u00f6yle yaz\u0131l\u0131 raporlar haz\u0131rlamalar\u0131 gerekir. Raporun olduk\u00e7a detayll\u0131 olmas\u0131 gerekir, ve onun i\u00e7ermesi gereken \u015feylerden birisi de, hedefe koyulan d\u00f6n\u00fc\u015f\u00fcm\u00fcn ekonomik ve hukuki istinati dir ve i\u00e7ermesi gereken di\u011fer detayller. Baz\u0131 durumlarda raporun haz\u0131rlanmamas\u0131 da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
<\/p>\n
Di\u011fer teknik, fakat \u00e7ok \u00f6nemli ad\u0131m, bulgar Ticaret sicilinde s\u00f6zle\u015fmenin veya d\u00f6n\u00fc\u015f\u00fcm plan\u0131n\u0131n duyurulmas\u0131d\u0131r. Bunun d\u00f6n\u00fc\u015f\u00fcm\u00fcn ger\u00e7ekle\u015ftirilmesi veya ger\u00e7ekle\u015fmemesi karar\u0131n\u0131 alan Genel kurul toplant\u0131s\u0131 ger\u00e7ekle\u015fmeden \u00f6nce 30 g\u00fcn \u00f6ncesi bir s\u00fcre i\u00e7inde yap\u0131lmas\u0131 gerekir. Bu s\u00fcre i\u00e7erisinde t\u00fcm ortaklar\u0131n ve hissedarlar\u0131n yeniden organizasyon planlar\u0131 ile detayll\u0131 olarak tan\u0131\u015fma zamanlar\u0131 ve imkanlar\u0131 vard\u0131r.<\/p>\n
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Bulgar ticaret kanununun gerektirdi\u011fi ciddi taleb de, d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015fmeden \u00f6nce, d\u00f6n\u00fc\u015f\u00fcm \u00f6ncesi yoklama yap\u0131lmas\u0131d\u0131r. S\u00f6z konusu olan d\u00f6n\u00fc\u015f\u00fcmde yer alan b\u00fct\u00fcn \u015firketlerin yoklamas\u0131 yap\u0131l\u0131r. Yoklamay\u0131 ger\u00e7ekle\u015ftiren ki\u015finin kesin olarak Bulgaristanda kay\u0131tl\u0131 muhassebeci- denet\u00e7i olmas\u0131 gerekir ve kanunda onun uymas\u0131 gereken \u00f6zel ko\u015fullar yer al\u0131r. Onun t\u00fcm belgelere ve \u015firketler hakk\u0131ndaki t\u00fcm bilgilere tam yakla\u015f\u0131m hakk\u0131 vard\u0131r. Kendisinin ger\u00e7ekle\u015ftirdi\u011fi faaliyet sonucunda yoklay\u0131c\u0131 ki\u015fi detayll\u0131 rapor haz\u0131rlar ve o raporunda \u00f6zel kanuni kurallara uymas\u0131 gerekir. D\u00f6n\u00fc\u015f\u00fcmde rol alan \u015firketlerin t\u00fcm ortaklar\u0131n\u0131n veya hissedarlar\u0131n\u0131n 100 % yaz\u0131l\u0131 onay\u0131 olmas\u0131 durumunda, yoklay\u0131c\u0131 raporuna gerek kalmayabilirde.<\/p>\n
<\/p>\n
Planlanm\u0131\u015f d\u00f6n\u00fc\u015f\u00fcm\u00fcn onaylanmas\u0131 veya onaylanmamas\u0131n\u0131n karar\u0131 al\u0131nmadan \u00f6nce, yap\u0131lmas\u0131 gereken son \u00f6nemli \u015fey de, ortaklara\/ hissedarlara bir s\u00fcr\u00fc belgeler ve bilgilerin takdim edilmesidir, mesela a\u015fa\u011f\u0131dakiler:<\/p>\n
1. s\u00f6zle\u015fme veya mesela d\u00f6n\u00fc\u015f\u00fcm plan\u0131;
\n2. y\u00f6netim makam\u0131ndan haz\u0131rlanan rapor;
\n3. yoklay\u0131c\u0131 ki\u015finin raporu;
\n4. son ge\u00e7en 3 mali sene i\u00e7in, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren ve haklar\u0131 kabul eden b\u00fc\u015fb\u00fct\u00fcn t\u00fcm \u015firketlerin senelik maaliye hesaplar\u0131\/raporlar\u0131 ve faaliyet raporlar\u0131;
\n5. muhasebe bilan\u00e7osu;
\n6. yeni kay\u0131tlanan ticaret \u015firketlerinin her biri i\u00e7in yeni kurum belgesi projeleri veya ortakl\u0131k \u015firket s\u00f6zle\u015fmesi projesi;<\/p>\n
<\/p>\n
Yukar\u0131da belirtilen bilgilerin ortaklara\/hissedarlara 30 g\u00fcn boy\u00fcnca bilgi almalar\u0131 i\u00e7in sunulmalar\u0131 gerekir. Ayn\u0131 ki\u015filerin bu belgelerden \u00fccretsiz kopya alma haklar\u0131 vard\u0131r.<\/p>\n
<\/p>\n
D\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftirme karar\u0131 kanuni olarak her kat\u0131lan \u015firket taraf\u0131ndan ayr\u0131 al\u0131nmaktad\u0131r. Pratikte bu karar ile d\u00f6n\u00fc\u015f\u00fcm s\u00f6zle\u015fmesinin imza\u015fanmas\u0131 da onaylanmaktad\u0131r. Bir \u00e7ok durumda karar \u00be \u00e7o\u011funlukla al\u0131n\u0131yor. E\u011fer limitli sorumluluk ta\u015f\u0131yan bir ortak , donu\u015fum sonras\u0131 limitsiz ve s\u0131n\u0131rs\u0131z sorumluluk ta\u015f\u0131ycaksa- bu durumda o ki\u015finin buna kesin onay veya bu karara olumlu oy vermesi laz\u0131m. Kendince \u00f6zel haklar veren de\u011ferli belgeler veya hisse olmayan hahvillerin sahiblerine ise, kabul eden \u015firketlerde e\u015fde\u011fer haklar\u0131n verilmesi gerekir.<\/p>\n
<\/p>\n
Ger\u00e7ekle\u015fen d\u00f6n\u00fc\u015f\u00fcm\u00fcn kayd\u0131- Ticaret sicilinde ger\u00e7ekle\u015fir ve d\u00f6n\u00fc\u015f\u00fcm prosed\u00fcr\u00fcnde Bulgaristandaki ticaret \u015firketlerinin ger\u00e7ekle\u015ftirmeleri gereken son ad\u0131m d\u0131r. Kay\u0131t uyulmas\u0131 gereken detayll\u0131 kurallara g\u00f6re ger\u00e7ekle\u015fir ve onun ger\u00e7ekle\u015fti\u011fi zaman ekte bulgar ticaret \u015firketlerinin birle\u015fimi ve gidi\u015fimi, bol\u00fc\u015f\u00fcm\u00fc ve ayr\u0131l\u0131m\u0131nda haz\u0131rlanan bir s\u00fcr\u00fc belgenin bulunmas\u0131 gerekir.<\/p>\n
<\/p>\n
D\u00f6n\u00fc\u015f\u00fcm\u00fcn kay\u0131da ge\u00e7irilmesi ger\u00e7ekle\u015ftikten sonra, d\u00f6n\u00fc\u015f\u00fcm\u00fcn yol a\u00e7t\u0131\u011f\u0131 hukuki sonu\u00e7lar\u0131 konusu ortaya \u00e7\u0131kar. Genel hukuki sonu\u00e7, yeni kay\u0131da ge\u00e7irilen ticaret \u015firketlerinin ortaya \u00e7\u0131kmas\u0131 d\u0131r, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin faaliyetlerine ise son verilir, bu sadece d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftiren bir \u015firketten ayr\u0131lma yaparak yeni \u015firket haline d\u00f6n\u00fc\u015fen ticaret \u015firketleri i\u00e7in ge\u00e7erli de\u011fildir. Birle\u015fimin\/Gidi\u015fimin kayd\u0131n\u0131n ger\u00e7ekle\u015fmesiyle birlikte, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketlerin haklar\u0131 ve sorumluluklar\u0131 kanuni olarak yeni kay\u0131tlanan \/haklar\u0131 kabul eden \u015firketin \u00fczerine ge\u00e7er. \u015eirket b\u00f6l\u00fcn\u00fcm\u00fc ger\u00e7ekle\u015fmi\u015f ise, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren \u015firketin haklar\u0131 ve sorumluluklar\u0131, \u00f6nceden yap\u0131lm\u0131\u015f da\u011f\u0131t\u0131ma g\u00f6re, haklar\u0131 kabul eden\/yeni kay\u0131tlanan \u015firketlerin \u00fczerine ge\u00e7er. \u015eirket ay\u0131r\u0131m\u0131 ger\u00e7ekle\u015fmi\u015f ise, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren ticaret \u015firketinin haklar\u0131n\u0131n ve sorumluluklar\u0131n\u0131n bir k\u0131sm\u0131, \u00f6nceden yap\u0131lm\u0131\u015f da\u011f\u0131t\u0131ma g\u00f6re, haklar\u0131 kabul eden\/yeni kay\u0131tlanan \u015firketlerin \u00fczerine ge\u00e7er, d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren ticaret \u015firketinin ortaklar\u0131, o andan itibaren yeni kay\u0131tlanm\u0131\u015f\/haklar\u0131 \u00fczerine alm\u0131\u015f bir veya birka\u00e7 \u015firkette ortak olabilir veya d\u00f6n\u00fc\u015f\u00fcm\u00fc ger\u00e7ekle\u015ftiren ticaret \u015firketinde \u00fcyeli\u011fini korur, s\u00f6zle\u015fmede veya d\u00f6n\u00fc\u015f\u00fcm plan\u0131nda onay verilenlere g\u00f6re. \u00d6nemli bir an da, d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftiren \u015firketler taraf\u0131ndan faaliyet sonucu elde edilen t\u00fcm lisanslar, imtiyazlar ve di\u011fer ruhsatlar\u0131n, d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftiren \u015firketlerin faaliyetine son verilmesine ra\u011fmen, kendini korumalar\u0131 ve haklar\u0131 \u00fczerine kabul eden\/yeni kay\u0131tlanm\u0131\u015f \u015firketlerin \u00fczerine ge\u00e7mesi.<\/p>\n
<\/p>\n
Bulgar ticaret kanununda detayll\u0131 olarak yer alan \u00f6nemli bir konu daha var- o da al\u0131cakl\u0131lar\u0131n t\u00fcm bu prosed\u00fcrde korunmas\u0131. Ticaret \u015firketlerinin birle\u015fiminde ve giri\u015fiminde genel prensip olarak haklar\u0131 ve m\u00fclkiyeti kabul eden \u015firketlerin, d\u00f6n\u00fc\u015f\u00fcm ger\u00e7ekle\u015ftikten sonra en az 6 ay kabul ettikleri m\u00fclkiyeti kendi \u015firket m\u00fclkiyetinden ayr\u0131 bir \u015fekilde y\u00f6nettikleridir. \u015eirket ay\u0131r\u0131m\u0131 ve b\u00f6l\u00fcm\u00fcnde ise, d\u00f6n\u00fc\u015f\u00fcm tarihine kadar ger\u00e7ekle\u015fen muameleler i\u00e7in m\u00fctesanit sorumluluk ta\u015f\u0131n\u0131r olmas\u0131d\u0131r. Koruyucu tedbir olarak, \u00f6denmesi gereken taksitlerin ba\u011f\u0131\u015flanma yasa\u011f\u0131, kullan\u0131l\u0131r. T\u00fcm ilgili ki\u015filer haklar\u0131n\u0131n bir \u015fekilde \u00e7i\u011fnendi\u011fini d\u00fc\u015f\u00fcn\u00fcyorsalar, mahkeme huzurunda dava a\u00e7abilirler.
\n<\/p>","protected":false},"excerpt":{"rendered":"
Ticaret \u015firketlerinin d\u00f6n\u00fc\u015f\u00fcmleri sadece ticaret \u015firketinin hukuki-organizasyon formunun de\u011fi\u015fimi ile ilgili olabilir (mesela toplam ortakl\u0131k \u015firketinin LTD \u015firketine d\u00f6n\u00fc\u015fmesi gibi) veya bir m\u00fcessesenin \u00f6nemli olan yeniden organize edilmesi gibi (mesela bulgar \u015firketlerinin birle\u015fimi). Tam bu yeniden organize edilmek konusu da i\u015fbu makalenin konusudur. Bulgaristanda ticaret \u015firketlerinin b\u00f6l\u00fcn\u00fcm\u00fcnde, ay\u0131r\u0131m\u0131nda, birle\u015fiminde ve gidi\u015fiminde, bir veya birka\u00e7 […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234],"tags":[],"class_list":["post-3639","post","type-post","status-publish","format-standard","hentry","category-reviews"],"_links":{"self":[{"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/posts\/3639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/comments?post=3639"}],"version-history":[{"count":2,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/posts\/3639\/revisions"}],"predecessor-version":[{"id":3874,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/posts\/3639\/revisions\/3874"}],"wp:attachment":[{"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/media?parent=3639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/categories?post=3639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trifonov.info\/tr\/wp-json\/wp\/v2\/tags?post=3639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}