53 / 522
Art. 1 of the TPL defines the scope of the relevant law. Pursuant to
this article, the TPL shall be applied to taxes, duties and charges with-
in the general budget, and taxes, duties and charges that belong to spe-
cial provincial administrations and municipalities.
At this point, if public debts are classified as tax debts, it is impor-
tant to define which provisions shall be applied. Pursuant to the deci-
sion of the 7
th
Chamber of the Council of State dated 09.06.2003 and
numbered 2002/4619 E., 2003/3476 K., for those receivables that fall
within the scope of Art. 10 of the TPL, and related receivables,
Reiterated Art. 35 of Law no. 6183 shall not be applied.
With regard to the scope of “legal representative” in terms of the
TPL, in a decision of the General Assembly of Tax Chambers of the
Council of State
4
, it ruled on the fact that a person having the title of
vice general manager who has the signing authority of 2nd Degree and
2nd Group does not grant him the title of legal representative. The
jurisprudence within TPL is in parallel with our explanations with
regard to Law no. 6183.
Conclusion
The liability of legal representatives of joint stock companies from
public debts is set forth by the reiterated Art. 35 of Law no. 6183.
Pursuant to this article, the receivables that cannot be collected from
these companies, may be collected from the legal representatives of
such companies. The decisions of the Court of Cassation and Council
of State emphasize that the term ‘legal representative’ shall be con-
strued as a person or persons having the authority to direct and bind the
company. If the public debt is classified as a tax debt, Art. 10 of the
TPL shall be applied. In the jurisprudence regarding this article, it is
emphasized that the granting of a specific signature authority is not
sufficient for liability.
COMMERCIAL LAW
37
4
Decision dated 13.11.2013 and numbered 2013/353 E., 2013/546 K. of the General Assembly
of Tax Chambers of the Council of State.