{"id":4933,"date":"2023-11-13T10:29:34","date_gmt":"2023-11-13T10:29:34","guid":{"rendered":"https:\/\/www.pollavini.it\/?p=4933"},"modified":"2026-06-13T15:52:49","modified_gmt":"2026-06-13T15:52:49","slug":"italyada-limited-sirketlerde-yoneticilere-ucret-odenmesi","status":"publish","type":"post","link":"https:\/\/staging.pollavini.it\/tr\/news-tr\/italyada-limited-sirketlerde-yoneticilere-ucret-odenmesi\/","title":{"rendered":"\u0130talya\u2019da limited \u015firketlerde y\u00f6neticilere \u00fccret \u00f6denmesi"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Limited \u015firketler i\u00e7in y\u00f6neticilik g\u00f6revinin \u00fccreti, \u0130talyan Medeni Kanun’un 2389. maddesi ile d\u00fczenlendi\u011fi Anonim \u015eirketlerin aksine herhangi bir \u00f6zel kanun h\u00fckm\u00fc bulunmad\u0131\u011f\u0131ndan, t\u00fcz\u00fck veya bunun yoklu\u011funda ortaklar karar\u0131 ile belirlenir. Ortaklar karar\u0131 al\u0131nmas\u0131 halinde, y\u0131ll\u0131k bilan\u00e7onun onaylanmas\u0131yla e\u015f zamanl\u0131 olarak y\u00f6neticilere \u00f6denen \u00fccretin de a\u00e7\u0131k\u00e7a karara ba\u011flanm\u0131\u015f olmas\u0131 halinde ge\u00e7erlidir.<\/p>\n

\u00d6te yandan, y\u00f6neticiler kendi \u00fccretlerini kendileri belirleyemezler; y\u00f6neticilere kendi \u00fccretlerini belirleme yetkisi verilmesi asl\u0131nda onlar\u0131 \u015firketle kar\u015f\u0131 kar\u015f\u0131ya getirecek, orant\u0131s\u0131z \u00fccretleri belirlemesine neden olacak ve az\u0131nl\u0131k hissedarlar\u0131n kar beklentilerini azaltacakt\u0131r.<\/p>\n

E\u011fer y\u00f6netici ayn\u0131 zamanda ortak ise ve bu ortak olma s\u0131fat\u0131yla, y\u00f6neticilerin \u00fccretlerinin belirlendi\u011fi ortaklar kurulu toplant\u0131s\u0131nda oy kullan\u0131yorsa, \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131 olu\u015facakt\u0131r; bu durumda, ortak- y\u00f6neticinin belirleyici a\u011f\u0131rl\u0131kl\u0131 kat\u0131l\u0131m\u0131yla al\u0131nan ve \u015firketi zarara u\u011fratabilecek karar ge\u00e7ersizdir (\u0130talyan Medeni Kanun’un 2479. maddesinin 2. paragraf\u0131).<\/p>\n

Y\u00f6netim kurulu \u00fcyelerinin \u00fccretleri tamamen veya k\u0131smen nakden \u00f6denebilir. \u00dccretlendirme sabit ve\/veya de\u011fi\u015fken olabilir, yani belirli hedeflere ula\u015f\u0131lmas\u0131yla veya bilan\u00e7odaki baz\u0131 mali g\u00f6stergelerin gidi\u015fat\u0131 ile ba\u011flant\u0131l\u0131 olabilir. Ayni menfaatlere gelince, bunlar \u00f6rne\u011fin \u015firket varl\u0131klar\u0131n\u0131n \u00f6zel ama\u00e7lar i\u00e7in kullan\u0131lmas\u0131, primi \u015firket taraf\u0131ndan \u00f6denen y\u00f6netici sorumluluk sigortas\u0131n\u0131n akdedilmesinden olu\u015fabilir.<\/p>\n

\u0130talyan Medeni Kanun’un 2389(2) maddesi ayr\u0131ca, aksine a\u00e7\u0131k bir h\u00fck\u00fcm bulunmamas\u0131 halinde, \u00fccretin tamamen veya k\u0131smen, y\u0131ll\u0131k mali tablolarda g\u00f6sterilen net karlar olarak yorumlanabilecek kar da\u011f\u0131t\u0131m\u0131ndan veya \u00f6nceden belirlenmi\u015f bir fiyat \u00fczerinden sermaye art\u0131r\u0131m\u0131na kat\u0131lma hakk\u0131n\u0131n tahsisinden olu\u015fabilece\u011fini \u00f6ng\u00f6rmektedir.<\/p>\n

\u0130talyan Medeni Kanunu’nun 2389(3) maddesi, t\u00fcz\u00fc\u011fe uygun olarak \u00f6zel g\u00f6revlere atanan y\u00f6neticilerin \u00fccretlerinin, denetim kurulunun g\u00f6r\u00fc\u015f\u00fcn\u00fc alan Y\u00f6netim Kurulu taraf\u0131ndan belirlenmesini \u00f6ng\u00f6rmektedir. Bu nedenle YK, yetkileri devredilen \u00fcyelerin veya belirli i\u00e7 komitelerin \u00fcyelerinin, hatta YK ba\u015fkan\u0131 ve ba\u015fkan yard\u0131mc\u0131s\u0131n\u0131n \u00f6zel sorumluluklar\u0131n\u0131 veya profesyonelliklerini \u00f6d\u00fcllendirmek amac\u0131yla, bu ki\u015filere ortaklar kurulu toplant\u0131s\u0131 veya t\u00fcz\u00fck taraf\u0131ndan \u00f6ng\u00f6r\u00fclene k\u0131yasla ek \u00fccret \u00f6ng\u00f6rebilir.<\/p>\n

Ortaklar kurulu toplant\u0131s\u0131 y\u00f6neticiye \u00fccret alma hakk\u0131 tan\u0131d\u0131ktan sonra, bu hak art\u0131k \u015firket taraf\u0131ndan ortadan kald\u0131r\u0131lamaz ve sadece y\u00f6neticinin r\u0131zas\u0131 ile feragat edilebilir veya de\u011fi\u015ftirilebilir.<\/p>\n

Y\u00f6netici ayr\u0131ca, bu feragatin a\u00e7\u0131k olmas\u0131 (z\u0131mni olmamas\u0131) ko\u015fuluyla, \u00fccretinden feragat edebilir. \u00d6zellikle, i\u00e7tihat, y\u00f6neticinin \u00fccret talebinden feragat etmesinin, y\u00f6neticinin \u00fccretin tan\u0131nmas\u0131n\u0131 veya \u00f6denmesini talep etmede sadece pasif kalmas\u0131yla kabul edilemeyece\u011fine karar vermi\u015ftir. Keza b\u00f6yle bir eylemsizlik ancak kanunda \u00f6ng\u00f6r\u00fclen \u015fartlara g\u00f6re hakk\u0131n zaman a\u015f\u0131m\u0131na (5 y\u0131l) u\u011framas\u0131na yol a\u00e7abilir. Zamana\u015f\u0131m\u0131 g\u00f6revi sona erdi\u011fi tarihten itbaren i\u015flemeye ba\u015flayacakt\u0131r.<\/p>\n

T\u00fcz\u00fck (veya ortaklar kurulu karar\u0131) y\u00f6neticilik g\u00f6revinin \u00fccretsiz olmas\u0131n\u0131 \u00f6ng\u00f6rebilir. Bu durum genellikle, ortaklar ile ayn\u0131 oranda sermayeye sahip olan \u015firket y\u00f6neticileri varsa s\u00f6z konusu olur; b\u00f6yle bir durumda, ortaklar k\u00e2rdan \u00f6deme al\u0131rlar ve y\u00f6netici olarak y\u00fcr\u00fctt\u00fckleri faaliyetler i\u00e7in daha fazla \u00fccret almaktan feragat edebilirler.<\/p>\n

T\u00fcz\u00fckte aksine bir h\u00fck\u00fcm bulunmamas\u0131 halinde, y\u00f6neticinin faaliyetinin \u00fccrete tabi oldu\u011fu varsay\u0131l\u0131r, bu nedenle, y\u00f6neticinin \u00fccretinin t\u00fcz\u00fckte veya ortaklar toplant\u0131s\u0131nda \u00f6nceden belirlenmemi\u015f olmas\u0131 halinde, y\u00f6netici \u00fccretinin mahkeme taraf\u0131ndan belirlenmesini talep etme hakk\u0131na sahiptir.<\/p>\n

Kanun, ortaklar kurulu taraf\u0131ndan \u00f6nceden bir belirleme yap\u0131lmamas\u0131 halinde, y\u00f6neticinin \u00fccretinin belirlenmesi i\u00e7in kriterler ortaya koymamaktad\u0131r. B\u00f6yle bir durumda, de\u011ferlendirme, somut olay\u0131n ko\u015fullar\u0131na ba\u011fl\u0131 olarak (\u00f6rne\u011fin, \u015firketin cirosu, \u00e7al\u0131\u015fan say\u0131s\u0131 ve karl\u0131l\u0131\u011f\u0131 vs.) mahkemenin takdirine b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Ayr\u0131ca, y\u00f6neticinin ortaklar kurulu taraf\u0131ndan kararla\u015ft\u0131r\u0131lan \u00fccret tespitini kabul etmesi halinde, daha sonra mahkemeden \u00fccretinin art\u0131r\u0131lmas\u0131n\u0131 talep edemez.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Limited \u015firketler i\u00e7in y\u00f6neticilik g\u00f6revinin \u00fccreti, \u0130talyan Medeni Kanun’un 2389. maddesi ile d\u00fczenlendi\u011fi Anonim \u015eirketlerin aksine herhangi bir \u00f6zel kanun… … <\/i>Devam\u0131n\u0131 Oku<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":4938,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[],"class_list":["post-4933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-tr"],"yoast_head":"\n\u0130talya\u2019da limited \u015firketlerde y\u00f6neticilere \u00fccret \u00f6denmesi<\/title>\n<meta name=\"description\" content=\"\u0130talya\u2019da T\u00fcrk Avukat \u00d6zg\u00fcn Altop. 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