{"id":16483,"date":"2020-12-03T18:15:58","date_gmt":"2020-12-03T15:15:58","guid":{"rendered":"https:\/\/barlaslaw.com\/?p=16483"},"modified":"2020-12-03T18:15:58","modified_gmt":"2020-12-03T15:15:58","slug":"anonim-sirketlerde-huzur-hakki-ve-genel-kurul-toplantilarina-vekaleten-katilma","status":"publish","type":"post","link":"https:\/\/barlaslaw.com\/tr\/anonim-sirketlerde-huzur-hakki-ve-genel-kurul-toplantilarina-vekaleten-katilma\/","title":{"rendered":"Anonim \u015eirketlerde Huzur Hakk\u0131 Ve Genel Kurul Toplant\u0131lar\u0131na Vekaleten Kat\u0131lma"},"content":{"rendered":"

Huzur Hakk\u0131 \u00dccreti:<\/u><\/p>\n

Huzur hakk\u0131, d\u00fczenli olarak toplant\u0131lara i\u015ftiraki sa\u011flamak ve toplant\u0131 yapmay\u0131 te\u015fvik etmek \u00fczere y\u00f6netim kurulu \u00fcyelerine toplant\u0131 ba\u015f\u0131na \u00f6denen bir mali hakt\u0131r. Huzur hakk\u0131 \u00f6demesine ili\u015fkin ana s\u00f6zle\u015fmede aksi bir d\u00fczenleme bulunmad\u0131\u011f\u0131, genel kurulda kald\u0131r\u0131lmad\u0131\u011f\u0131 veya de\u011fi\u015ftirilmedi\u011fi s\u00fcrece y\u00f6netim kurulu ba\u015fkan ve \u00fcyelerine huzur hakk\u0131 \u00f6demesi yap\u0131labilir.<\/p>\n

Anonim \u015firket esas s\u00f6zle\u015fmesine konulacak bir h\u00fck\u00fcmle veya genel kurul karar\u0131yla<\/u> y\u00f6netim kurulu \u00fcyelerine kat\u0131ld\u0131klar\u0131 her toplant\u0131 i\u00e7in bir \u00fccret \u00f6denebilece\u011fi gibi belirli d\u00f6nemlerde \u00fccret \u00f6denmesi de kararla\u015ft\u0131r\u0131labilir.<\/u><\/p>\n

Huzur hakk\u0131 \u00fccreti esasen, y\u00f6netim kurulu \u00fcyelerinin toplant\u0131lara kat\u0131lmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lan bir \u00f6deme oldu\u011fu i\u00e7in \u015firket kar\u0131 ile herhangi bir ilgisi bulunmamaktad\u0131r.<\/u> Dolay\u0131s\u0131yla \u015firket zarar etse bile y\u00f6netim kurulu \u00fcyelerine huzur hakk\u0131 \u00f6demesi yap\u0131lmaktad\u0131r.<\/p>\n

Y\u00f6netim kurulu \u00fcyelerine yap\u0131lacak olan huzur hakk\u0131 \u00f6demelerinin emsallerine uygun olmas\u0131 ve \u015firketin mali g\u00fcc\u00fcyle dengeli olmas\u0131 gerekmektedir. Ayr\u0131ca bu y\u00f6ndeki Yarg\u0131tay kararlar\u0131 uyar\u0131nca yaln\u0131zca tek bir y\u00f6neticiye yap\u0131lan, di\u011fer y\u00f6neticilere yap\u0131lmayan ve yap\u0131lan bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen tutarlar huzur hakk\u0131 \u00f6demesi olarak kabul edilmemektedir.<\/p>\n

Huzur hakk\u0131 \u00fccreti Gelir Vergisi Kanunu\u2019na g\u00f6re \u201c\u00fccret\u201d kapsam\u0131na girmekte olup \u00fccret olarak vergiye tabi tutulmas\u0131 gerekmektedir.<\/p>\n

 <\/p>\n

Genel Kurul Toplant\u0131s\u0131na Vekaleten Kat\u0131lma:<\/u><\/p>\n

Genel Kurul toplant\u0131s\u0131na, y\u00f6netim kurulu taraf\u0131ndan haz\u0131rlanan \u201cGenel Kurula Kat\u0131labilecekler Listesi\u201dnde yer alan b\u00fct\u00fcn pay sahiplerinin kat\u0131lma hakk\u0131 vard\u0131r. Bu pay sahipleri genel kurul toplant\u0131lar\u0131na bizzat kat\u0131labilecekleri gibi \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fiyi de temsilci olarak genel kurula g\u00f6nderebilirler. Bu duruma ili\u015fkin olarak, temsilcinin pay sahibi olmas\u0131 \u015fart\u0131n\u0131 \u00f6ng\u00f6ren esas s\u00f6zle\u015fme h\u00fck\u00fcmleri ge\u00e7ersizdir.<\/u><\/p>\n

09.10.2020 tarihli, 31269 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u201cAnonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 Temsilcileri Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile yap\u0131lan de\u011fi\u015fiklik neticesinde \u201cAnonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul Ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak Bakanl\u0131k Temsilcileri Hakk\u0131nda Y\u00f6netmelik\u201din 18. maddesindeki \u201c\u2026veya noter onayl\u0131 olmayan vekaletnamelerde noter huzurunda d\u00fczenlenmi\u015f imza beyan\u0131n\u0131n eklenmesi\u201d <\/em>ibaresi kald\u0131r\u0131lm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla art\u0131k noter onayl\u0131 vekaletname olmaks\u0131z\u0131n<\/u> genel kurul toplant\u0131s\u0131na kat\u0131l\u0131m m\u00fcmk\u00fcn olmamaktad\u0131r.<\/p>\n

Madde h\u00fckm\u00fcn\u00fcn son hali; \u201cHalka a\u00e7\u0131k olmayan \u015firketlerde gerek nama gerek hamiline yaz\u0131l\u0131 pay senetleri sahiplerinin vekilleri vas\u0131tas\u0131yla toplant\u0131da temsil edilebilmeleri i\u00e7in vek\u00e2letnamenin Ek-3\u2019teki \u00f6rne\u011fe uygun olarak noter onayl\u0131 \u015fekilde d\u00fczenlenmesi <\/em>(M\u00fclga ibare:RG-9\/10\/2020-31269)(\u2026)<\/em> gerekir\u2026\u201d <\/em>\u015feklindedir.<\/p>\n

\u00a0<\/u><\/p>\n

Ek 3\u2019teki vekaletname \u00f6rne\u011fi:<\/u><\/p>\n

–<\/p>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

Huzur hakk\u0131, d\u00fczenli olarak toplant\u0131lara i\u015ftiraki sa\u011flamak ve toplant\u0131 yapmay\u0131 te\u015fvik etmek \u00fczere y\u00f6netim kurulu \u00fcyelerine toplant\u0131 ba\u015f\u0131na \u00f6denen bir mali hakt\u0131r.<\/p>\n","protected":false},"author":3,"featured_media":16484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[51],"tags":[],"table_tags":[],"yoast_head":"\nAnonim \u015eirketlerde Huzur Hakk\u0131 Ve Genel Kurul Toplant\u0131lar\u0131na Vekaleten Kat\u0131lma - Barlas Hukuk B\u00fcrosu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/barlaslaw.com\/tr\/anonim-sirketlerde-huzur-hakki-ve-genel-kurul-toplantilarina-vekaleten-katilma\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anonim \u015eirketlerde Huzur Hakk\u0131 Ve Genel Kurul Toplant\u0131lar\u0131na Vekaleten Kat\u0131lma - 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