KOOPERATİF TASFİYE SONU İŞLEMİ
ÖNEMLİ NOT ;
- Tasfiye sonu kararı almak isteyen şirket ve kooperatifler kanunun çıktığı 09.08.2016 tarihinden önce tasfiyeye girmişlerse 6 aylık süre uygulamasından yararlanamayacaklardır.
- 09.08.2016 tarihinden sonra tasfiyeye giren şirketler anasözleşmelerinde bu sürenin 1 yıl olduğuna dair hüküm bulunmuyorsa ve / veya çağrı ilanlarında 6 ayın aksine bir süre öngörülmemişse 3. ilan tarihinden itibaren 6 ay sonunda genel kurul yaparak tasfiye sonu kararı alabileceklerdir.
1-)Dilekçe
- Tasfiye memurları tarafından müştereken imzalanmış olmalı
2-) Tasfiye sonuna ilişkin genel kurul toplantı tutanağı ( Noter onaylı – 1 nüsha)
3-) Hazirun cetveli
4-) Bakanlık temsilci atama yazısı aslı
5-) Tasfiye sonu kati bilançosu (2 nüsha) Kooperatif kaşesi ile tasfiye memurları tarafından müştereken imzalanmış olmalı
- Tasfiye sonu bilançoları genel kurul tarafından tasdik edilemiyor ise ( genel kurul toplanamaz ise) Asliye ticaret mahkemesince, tasfiye sonu bilançolarının tasdikine ilişkin kesinleşmiş karar ile tasfiye memuru sicil kayıtlarının silinmesini talep edebilir.
- Tasfiye bilançosunun kabulü ile tasfiye sonuna ait genel kurul alacaklıları 3.defa davetten itibaren 1 yıl sonra toplanabilir.
- Tasfiye bilançosunun kabulü ile tasfiye soruna ait toplantıda evvelce yapılmayan olağan genel kurullar var ise bu dönemlerin de görüşülerek ibra edilmesi gerekmektedir.
- Ortakların / Yönetim Kurulu üyelerinin TC kimlik numaraları kararda yazılmalı veya karar ekinde internet çıktısı verilmeli.
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