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S OME I MPORTANT P ARTS. Obligation of keeping commercial books UFRS system - International Financial Reporting Standards Transparency *Registration or.

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Presentation on theme: "S OME I MPORTANT P ARTS. Obligation of keeping commercial books UFRS system - International Financial Reporting Standards Transparency *Registration or."— Presentation transcript:

1 S OME I MPORTANT P ARTS

2 Obligation of keeping commercial books UFRS system - International Financial Reporting Standards Transparency *Registration or copy of all of the documents of commercial enterprise Keeping of commercial books electronically or as a dossier Keeping period: 10 years – as of the end of of the year of the related procedure

3 Commercial Enterprise Real person enterprise Corporations Ordinary partnership Commercial Corporations Personal based companies(Şahıs şirketi) Collective Company Ordinary Commandite Company Capital based companies Limited Liability Company Joint-Stock Company Commandate Company which capital is divided into shares Co-operatives

4 O RDINARY PARTNERSHıPS Regulated in Code of Obligations NOT TCC Two or more person Common purpose Labor- commodities No legal entity

5 PERSONAL BASED COMPANIES Types Collective Company Ordinary Commondite Company Legal person Composition of partnership&company management

6 U NFAIR C OMPETITION Regulated Article 54-63 of TCC

7 D EFINITION Article 54/2 of TCC Deceptive attitute/commercial practice OR attitute/commercial practice contrary to objective good faith BETWEEN Competitors AND supplier & customers  are unfair and unlawful No need “negligence”

8 U NFAIR C OMPETITION S ITUATIONS -E XAMPLES Samples can be find in Article 55/1 The list is not restirictive Examples: a) Advertisement & sales methods and other unlawful attitutes contrary to objective good faith b) To benefit others’ business products without permission c)To disclose production and business secrets unlawfully

9 L EGAL C ONSEQUENCES  Legal Responsibility  Declaratory Judgment Action  Case of prevention  Case related to elimination of the material situation derived from the unfair competition  Action for damages(pecuniary/non-pecuniary damages)  Publication of judgment  Period for unfair competition case --- Article 60 of TCC  One year ---- from the date of learning  In any case Three year----- from the date of birth of right

10 PARTIES OF UNFAIR COMPETITION CASE Who can bring an action before court ? The aggrieved person OR Person who are in the risk of suffering ( owner of the competitor enterprise) Employees can not bring an action Partners & merber of the bord of directors can not bring an action in person Customers who suffered economically due to unfair comptetion Professional Association& Economic Unity, Institutions that protect Consumers’ Economic Interest, public organisations

11 L IABLE P ERSON Person who is liable due to unfair competition Person who competes in unfair manner If the unfair competition manner realized by the employees or workers during their work period, the person- (employer) who employed these workers/employees If the unfair competition realized through press, editor, executive editor, programmer, chief of bill, owner of the enterprise

12 CRIMINAL LIABILITY  Depending on the complaint of the person who has the right to bring an action--------- punishment  Example:  The person who cheats the employees, representatives or other assistants for the purpose of obtaining confidential information/business secrets  If the unfair competition offence realized by legal person  Punishment----bord members or partners who acts on behaf of the legal person


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