Faculty of Law

HUK 484 | Course Introduction and Application Information

Course Name
Bankruptcy Liquidation and Impacts of Bankruptcy on Taxation
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HUK 484
Fall/Spring
3
0
3
4

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course -
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives To release knowledge about bankruptcy liquidation process and the consequences in taxation.
Learning Outcomes The students who succeeded in this course;
  • The students who succeeded in this course can; - Distinguish the characteristics and differences of bankruptcy in liquidation processes.
  • Interpret procedures followed in the bankruptcy process.
  • Compare the legal status of privileged receivables and other receivables.
  • Evaluate the judicial ways that can be applied in the bankruptcy process.
  • Analyze the effects of bankruptcy on tax receivables.
Course Description The taxation problems encountered in commercial law are explained by examples and the place and effect of tax law rules are shown in the solution of commercial disputes

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Legal Nature and Scope of Bankruptcy Aslan/Yılmaz/Taşpınar Ayvaz, pp. 429-442
2 Types of Bankruptcy Aslan/Yılmaz/Taşpınar Ayvaz, pp. 442-476
3 Legal Consequences of Bankruptcy Aslan/Yılmaz/Taşpınar Ayvaz, pp. 476-495
4 Formation and Management of the Bankrupt’s Estate Aslan/Yılmaz/Taşpınar Ayvaz, pp. 495-508
5 Sale of Goods and Closing of Bankruptcy Aslan/Yılmaz/Taşpınar Ayvaz, pp. 508-531
6 Bankruptcy According to Banking Law Banking Law no 5411 (mevzuat.gov.tr) and Related Decisions of Court of Cassation
7 Review
8 Midterm Exam
9 Case Law of the European Court of Human Rights on Bankruptcy Law Related decisions of European Court of Human Rights (hudoc.echr.coe.int)
10 Legal Responsibility of Shareholders and Representatives Deynekli, “İflasın”, pp141-153
11 Legal Status of Privileged Claims Deynekli, “4949 Sayılı”,pp 192-204
12 The Impact of Bankruptcy on Workers' Claims Deynekli, “İşverenin”, pp 31-43
13 Impact of Tax Filing on Bankruptcy Bahçeci, pp 975-1000
14 Impact of Tax Filing on Bankruptcy Bahçeci, pp 1000-1015
15 General Course Review
16 Final exam

 

Course Notes/Textbooks

Ramazan Arslan, Ejder Yılmaz, Sema Taşpınar Ayvaz, İcra ve İflas Hukuku, Yetkin yay 3. baskı

Suggested Readings/Materials

Adnan Deynekli, İflasın Vergi Alacağının Tahsiline Etkisi, Yetkin yay, Ankara 1998

Barış Bahçeci İflas Masasının Kamu Alacağının Kaydını Reddetmesi Sorunu, Ankara Üniversitesi Hukuk Fakültesi Dergisi, Y 2015 N 4 pp 975-105 (open access)

Adnan Deynekli, İşverenin İflası veya İşyerine Yönelik Haciz Halinde İşçi Alacağının Önceliği Sorunu, Türkiye Barolar Birliği Dergisi, Y 2005 N 60, pp 31-43 (open access)

 

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
1
20
Project
Seminar / Workshop
Oral Exams
Midterm
1
20
Final Exam
1
60
Total

Weighting of Semester Activities on the Final Grade
2
40
Weighting of End-of-Semester Activities on the Final Grade
1
60
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
15
1
15
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
0
Presentation / Jury
1
10
10
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
20
20
Final Exam
1
25
25
    Total
118

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to possess the knowledge in legal terminology, concepts and principles.

X
2

Solves the legal problems with an analytic and integral point of view.

X
3

Evaluates the legal knowledge and abilities obtained with a critical approach.

X
4

Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions.

X
5

Is conscious of social, professional and scientific principles of ethic behaviour.

X
6

Takes responsibility in solving problems by creative and innovative thinking.

7

Interprets the sources of law by ways of legal methodology.

X
8

To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law.

X
9

To be able to use the daily scientific sources and court judgments in the framework of life time learning approach.

X
10

Informs the related persons and institutions about legal matters both verbally and in written.

X
11

Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1).

X
12

Uses the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”).

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


SOCIAL MEDIA

NEWS |ALL NEWS

Izmir University of Economics
is an establishment of
izto logo
Izmir Chamber of Commerce Health and Education Foundation.
ieu logo

Sakarya Street No:156
35330 Balçova - İzmir / Turkey

kampus izmir

Follow Us

İEU © All rights reserved.