DIVIDEND LIMITATION/PROHIBITION IN JOINT STOCK COMPANIES AND CONSEQUENCES OF VIOLATION OF RULE IN TERMS OF TAX LAW


BASARAN YAVASLAR F.

Vergi Sorunları Dergisi, vol.43, no.380, pp.9-18, 2020 (Peer-Reviewed Journal) identifier

  • Publication Type: Article / Article
  • Volume: 43 Issue: 380
  • Publication Date: 2020
  • Journal Name: Vergi Sorunları Dergisi
  • Journal Indexes: TR DİZİN (ULAKBİM)
  • Page Numbers: pp.9-18
  • Istanbul Kültür University Affiliated: Yes

Abstract

In this article, the temporary article 13 of Turkish Commercial Law, that limits/prohibits profit distribution between 17.04.2020 and 30.09.3020 partially and that has entered in force to prevent the negative effects of economic problems due to Covid-19 outbreak on the protection of equity capital of companies, is analyzed, and the consequences of violation of this regulation in terms of tax law are reviewed.
Bu makalede, Covid-19 salgını nedeniyleekonomik hayatta yaşanan zorlukların sermayeşirketlerinin sermaye yapısı üzerindeki olumsuzetkilerini bir nebze engellemek amacıyla getirilenTTK geçici md.13 analiz edilmekte ve bu düzenlemenin ihlalinin vergi hukuku bakımından sonuçlarıele alınmaktadır.