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2018, vol. 57, iss. 79, pp. 197-208
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Capital companies' obligation to set up a website: An instrument for transparency and corporate governance in Turkish company law
Obaveza društva kapitala da postavi internet stranicu, kao instrument za postizanje transparentnosti korporativnog upravljanja u turskom kompanijskom pravu
Keywords: private limited companies; Turkish company law; Turkish commercial law; website obligation; Turkish Code of commerce
Abstract
One of the most noteworthy innovations in the new Turkish Code of Commerce,1 published in 2011, was the capital companies' obligation to set up a website. It was aimed to institutionalize the companies, ensure that local and foreign investors have the right to get information about the company, and ensure transparency of corporate governance in view of meeting the requirements of harmonization of Turkish Law with European Union Law. Before the Code entered into force on the 1st July 2012, the legislator had shifted on the scope and sanctions of this obligation, especially in response to the reactions from small-scale capital companies. While all capital companies were initially obliged to set up a website, o the last amendments envisaged thatthis obligation applies only to capital companies which are subject to independent audit. The obligation of capital companies to set up a website is regulated in Article 1524 of the Turkish Code of Commerce, which prescribes that only the capital companies which are subject to independent audit are obliged to set up a company website. Companies must fulfill their obligations by opening a website within three months from the date of trade company registration, publishing a certain portion of the site and posting company announcements and notices, as prescribed by the law. In case a company fails to comply with these obligations, administrative and penal sanctions will be applied.
Sažetak
Jedna od najznačajnijih novina u novom turskom Zakonu o trgovini, objavljenom u Službenom glasniku 2011. godine, je obaveza svakog društva kapitala da kreira i postavi zvaničnu internet stranicu (veb-sajt). Ova odredba imala je za cilj institucionalizaciju preduzeća, obezbeđivanje prava domaćim i stranim investitorima da dobiju adekvatne informacije o kompaniji, kao i obezbeđivanje veće transparentnost u kontekstu ispunjavanja preuzete obaveze usklađivanja turskog zakonodavstva sa pravom Evropske unije. Pre nego što je Zakon o trgovini stupio na snagu 1. jula 2012. godine, zakonodavac je promenio okvir i sankcije za kršenje ove obaveze, kao odgovor na reakcije manjih kompanija. Iako su inicijalno sva društva kapitala imala obavezu da postave ineternet stranice, prema poslednjim izmenama ovog zakona ta obaveza je propisana samo za društva kapitala koja podležu nezavisnoj (eksternoj) reviziji. Obaveza ovih kompanija da kreiraju i postave internet stranice regulisana je članom 1524. Zakona o trgovini Republike Turske, koji propisuje da su društva kapitala koja podležu nezavisnoj reviziji dužna da izrade i postave internet stranicu. Ove kompanije moraju ispuniti svoje obaveze otvaranjem internet stranice u roku od tri meseca od dana registracije trgovinskog društva i određivanjem dela vebsajta za postavljanje obaveštenja i najavau skladu za zakonom. Ukoliko kompanija ne ispuni propisane obaveze, primenjuju se administrativne i krivične sankcije.
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