Legal Hukuk Dergisi, Year 2023 Issue 249 (EYLÜL)

DETERMINATIONS AND EVALUATIONS PERTAINING TO THE REQUIREMENT FOR THE APPLICATION OF THE PRINCIPLE OF LIFTING THE VEIL OF INCORPORATION WITHIN THE FRAMEWORK OF THE PRINCIPLES OF LIABILITY OF THE REGULATION OF THE TURKISH TRADE LAW FOR THE GROUP OF COMPANIES

Dilek Cengiz — 2024-08-29

The conglomerates of companies and similar structurings become prevalent gradually as a requirement of the competition conditions at our era. This circumstance has affected our country as well and the actual structures in this nature have come forth. This case also set the law maker in motion. Thus, the group of companies and similar structurings, which have been actually available therein, have been regulated as a legal institution in the Turkish trade legislation for the first time in the Turkish Trade Law (‘’TTK’’) no. 6102 (Article 195-209) of the Turkish Trade Law). This regulation is one of the innovations, brought by the Turkish Trade Law in the Turkish legislation. However, some wordings, contained by this regulation, were criticized by the doctrine at the Turkish legislation on the ground that they were uncertain or insufficient in respect of reaching the conclusions conforming to the equity and objective of the entirety. For the elimination of the results contrary to the equity and objective of the entirety of the regulation subject to the said uncertainty and insufficiency, the application of the principle of lifting the veil of incorporation has been proposed as an alternative of solution. The wordings that take place in the regulation of the group of the companies of the Turkish Trade Law and are criticized on the grounds of uncertainty and insufficiency, and criticisms regarding these wordings in the doctrine have been determined and examined. It has been concluded on the fact whether there has been any requirement of lifting the veil of incorporation actually by making evaluations with relation to the uncertainty and insufficiency of the mentioned wordings.

IN THE LIGHT OF RECENT AMENDMENTS AND CONSTITUTIONAL COURT DECISIONS, SUSPENSION EXECUTION IN ADMINISTRATIVE JURISDICTION

MUSTAFA AVCIHÜSEYİN BİLGİN — 2024-08-29

As a requirement of the State of Law, the legality control of administrative acts is carried out in administrative jurisdictions. As a rule, since the administrative actions benefit from the presumption of legality, the action for annulment filed with the request for the annulment of the administrative actions does not stop the execution of the action. However, if the plaintiff requests the stay of execution of the transaction and the conditions sought in the law exist, the execution of that transaction may be stopped. In the article, the constitutional basis of the institution of stay of execution regulated in the Law No. 2577 and the perspective of the Constitutional Court (through 6 decisions on the subject) are discussed. Afterwards, the institution of stay of execution regulated in Article 27 of the Law No. 2577 was examined together with the examples of the decisions applied under various headings. Matters such as the concept of stay of execution, the conditions for the aforementioned decision to be given, the damage to the decision, the duration of the defense and whether the defendant administration will give a defense, the reasoning of the decisions, the ways of objection against the decisions made about the stay of execution proceedings, the damage of the decisions and the time of notification have been examined in all aspects.

GOOD ADMİNİSTRATİON IN NORTH CYPRUS TAX LAW

Yrd. Doç. Dr. Onur CİDDİ — 2024-08-29

The right to good administration is an individual right that includes some rights and sections in administrative procedures, in which the administration plays an active role in the execution of its actions and transactions in the chambers of protecting its own interests, aimed at outward and elimination of the defective action of the administration. The right to good administration in the Northern Cyprus law was regulated by the Good Administration Code No. 27/2013. Determining the amount of tax, in the tax law is important, as it is related to the basic administrative process, the tax assessment, and it is important how good administration will be reflected in the tax consumption. In the meantime, it will be discussed how to benefit from good administration in the Northern Cyprus tax periods and suggestions will be made to amend the regulations in the Tax Procedure Law that make it impossible to provide this right.

The Administrative Nature Of Determination Of Shore Boundaries And Of İts Judicial Control

CELAL IŞIKLAR — 2024-08-29

According to the Constitution (art. 43) and the Coastal Law No. 3621, everyone can freely use the coasts as a public good. However, this is not possible due to the existing zoning activities and construction. Because at the same time acquired property rights must be protected. For this, first of all, coastal areas should be determined. The "coastal edge line" forms the border of the coast in the land direction. The “coastal strip” starting after the Coastal Edge Line is at least one hundred meters. Private property is strictly prohibited on the coast. Some structures and facilities can be built on the coastline on the basis of public interest. The Coastal Edge Line is determined by the governorships automatically or upon request. However, this line must be approved by the relevant Ministry. The determination of the Coastal Edge Line is an administrative procedure and its control is made in the administrative jurisdiction. However, the decision of the Supreme Court to the unification case-laws in 1997 is in the opposite direction. Accordingly, courts of justice may have experts make the Coastal Edge Line determination in some title deed cancellation cases. This decision is not correct. On the other hand, the owners suffer damage because they cannot use their real estate in the coastal area. Previously, the courts of justice rejected the lawsuits filed for this reason. This practice has changed after the decisions of the European Court of Human Rights and the Constitutional Court. Today, compensation is paid by the courts to those concerned. In our opinion, a lawsuit can be filed in administrative jurisdiction due to the actions and actions of the administration not allowing the owners to benefit from their real estate on the coasts. These lawsuits should be filed by the owners in accordance with Art.10 of the İYUK. Of course, like the Coastal Edge Line determination process, a lawsuit can be filed in administrative jurisdiction against the administration's non-determination process upon application. According to art. 11 of İYUK, anyone can file these cancellation cases. Likewise, a lawsuit can be filed for damages in accordance with Art. 12 of the İYUK.