Browsing Hukuk Fakültesi by Subject "Economic Criminality, White Collar Crime, Capital Market, Trading Companies, Criminal Liability of Managers of Companies, Tax Fraud"
(Marmara Üniversitesi Hukuk Fakültesi Hukuk Araştırmaları Dergisi, 2021-06) Canpolat, Can
The crime of giving false information about company or cooperatives is regulated in Turkish Criminal Code (TCK), within the crimes against property (Art. 164). However, this crime, in terms of its nature, serves to ensure the safe operation of the economic order, which is a part of the public order, but not to protecting any property value of individuals. In fact, the perpetrator provides false information in his/ her statements to the public or in the reports or suggestions he/she submitts to the general assembly of the company or the cooperative, and this act is sanctioned without seeking any results. In this respect, this crime locates in the core area of economic criminality, and that makes the systematic position of the regulation needs to be discussed. In this work, this issue was evaluated within the framework of the explanations about economic criminality, and a solution is presented. Besides, the elements of this crime and its special appearance forms were examined in this work by taking into account general concept and characteristics ofthis crime. In this framework, the regulations in the Turkish Commercial Code, Capital Market Code and Tax Procedure Code are considered.