Vakfın sona ermesi
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Dosyalar
Tarih
2013
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi Hukuk Fakültesi Dergisi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Türk hukukunda ve toplum hayatında önemli bir yer işgal eden
vakıflar iki şekilde son bulmaktadır. Kendiliğinden veya mahkeme kararı
ile son bulan vakıfların malvarlığının özgülenmesi de vakfın nasıl sona
erdiği ile tespit edilecektir.
Vakfın kendiliğinden sona ermesi, amacının gerçekleşmesinin
imkânsız hâle gelmesi ve bu amacın değiştirilememesi durumunda söz
konusu olur. Vakfedenin mirasçılarının ve/veya alacaklılarının açacakları
dava neticesinde sona eren vakıf, mahkeme kararı ile değil kendiliğinden
son bulmaktadır. Zira bu dava neticesinde vakıfta kalan malvarlığı
değerlerinin vakfın amacına ulaşmasına elverişli olması hâlinde vakıf
varlığını sürdürecek aksi takdirde mevcut malvarlığının yetersizliği ve bu
bağlamda amacın gerçekleşmesinin olanaksızlaşması nedeniyle vakıf son
bulacaktır.
Yasak amaç güden veya yasak faaliyetlerde bulunduğu sonradan
anlaşılan ve amacın değiştirilmesinin de mümkün olmaması da, vakfın
mahkeme kararı ile son bulma nedenidir. Vakıfların varlığını
sürdürmesinin temel ilke olması nedeniyle, yasak amaç gütme tek başına
yeterli olmayacak, bu amacın değiştirilememesi de aranacaktır.
Sona eren vakfın malvarlığı öncelikle tasfiye kurulu tarafından
tasfiye edilecek daha sonra da özgülenecektir. Kendiliğinden sona eren
vakfın malvarlığı, senedinde yer alan hükme göre, böyle bir hükmün
bulunmaması hâlinde ise hâkim kararı ile benzer amaçlı bir vakfa
özgülenecektir. Mahkeme kararı ile son bulan vakıf malları ise Vakıflar
Genel Müdürlüğüne özgülenecektir
Foundations, which are very important for Turkish law and social life, are terminated in two ways. The transfer of properties of foundation that are terminated by itself or through court decision will be determined depending on how the foundation was terminated. Termination of the foundation by itself occurs when the realization of the purpose becomes impossible or when the purpose cannot be changed. The foundation that is terminated as a result of the lawsuit filed by inheritors of the endower and/or creditors is terminated not through court decision but itself. As a result of this lawsuit if the remaining assets of the foundation can make it possible for the foundation to attain its purpose, the foundation will live on otherwise the foundation will be terminated due to lack of available assets and due to the fact that the purpose cannot be fulfilled in this context. Foundation that pursues illegal purposes or that is seen to have engaged in illegal activities later on and whose purpose cannot be changed is terminated through court decision. Basic principle for the foundations is protection of foundations legal entity, so pursuing illegal purposes will not be enough for termination and not being able to change the purpose will also be sought. The assets of the foundation that is terminated will be liquidated by the liquidation board and then they will be assigned. The assets of the foundation that is terminated by itself will be transferred based on the provisions in the notarial deed and if there is no such provision, they will be transferred to a foundation with a similar purpose through judge decision. The assets of the foundations that are terminated through court decision will be transferred to the Directorate General of Foundations.
Foundations, which are very important for Turkish law and social life, are terminated in two ways. The transfer of properties of foundation that are terminated by itself or through court decision will be determined depending on how the foundation was terminated. Termination of the foundation by itself occurs when the realization of the purpose becomes impossible or when the purpose cannot be changed. The foundation that is terminated as a result of the lawsuit filed by inheritors of the endower and/or creditors is terminated not through court decision but itself. As a result of this lawsuit if the remaining assets of the foundation can make it possible for the foundation to attain its purpose, the foundation will live on otherwise the foundation will be terminated due to lack of available assets and due to the fact that the purpose cannot be fulfilled in this context. Foundation that pursues illegal purposes or that is seen to have engaged in illegal activities later on and whose purpose cannot be changed is terminated through court decision. Basic principle for the foundations is protection of foundations legal entity, so pursuing illegal purposes will not be enough for termination and not being able to change the purpose will also be sought. The assets of the foundation that is terminated will be liquidated by the liquidation board and then they will be assigned. The assets of the foundation that is terminated by itself will be transferred based on the provisions in the notarial deed and if there is no such provision, they will be transferred to a foundation with a similar purpose through judge decision. The assets of the foundations that are terminated through court decision will be transferred to the Directorate General of Foundations.
Açıklama
İnönü Üniversitesi Hukuk Fakültesi Dergisi, 4 (1).
Anahtar Kelimeler
Vakıf, Malvarlığı, Tasfiye, Özgüleme, Foundation, Wind up, Assets
Kaynak
İnönü Üniversitesi Hukuk Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
4
Sayı
1
Künye
Aydos, O., Sadık.,(2013).Vakfın sona ermesi.İnönü Üniversitesi Hukuk Fakültesi Dergisi, 4 (1).129-154 ss.
