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Law No. 4572 Date: 1.6.2000 the goal, establishment and capital article 1. — The purpose of this Act; agricultural sales cooperatives and Union provisions to edit and these organizations by creating a legal framework for restructuring, agricultural sales cooperatives and their effective and sustainable way is to make financial direction of autonomous and independent. Manufacturers; mutual assistance, solidarity and professional activities related with bail needs to evaluate their products provide better conditions in order to protect its interests and economic, changes number of partners among limited liability, and possessing legal personality to vary capital, agricultural sales cooperatives.
In order to establish an agricultural sales cooperatives of at least thirty sales cooperatives Union, manufacturer of agriculture can be established at least three of the agricultural sales cooperatives is a combination of the terms.
Cooperative capital are joint manufacturers; troops will undertake the joint capital of the cooperative partnership consists of a share. Terms of the partnership, the proportion and amounts of capital commitment capital with the procedures and principles pertaining to payment and credit example is shown in anasözleşme.
Cooperative and partnership shares can not be hostage or like guys in fraternities foreclosures with another cooperative or merger cannot be transferred out of State.
Definitions article 2. — in this law;
a Ministry of industry and Trade, Ministry): b) partner: in terms of manufacturer partners, Cooperatives, depending on cooperatives in terms of troops, c) Cooperative: agricultural sales cooperatives, agricultural sales cooperatives Union: d) troops, e) Example anasözleşme: according to this law the Council of Ministers prepared and accepted by the Ministry of cooperative and Union example anasözleşme, the expression.
Study topics article 3. — Cooperative and associations; partners, and when necessary, other manufacturers to evaluate their products better conditions, occupational-related activities meet the needs and protect the economic interests of work on the topic. The initial processing of the cooperative and, hüviyetindeki operation and facilities will establish for the next production stages of outside economic enterprises, joint-stock company set up and operates as a separate legal entity status.
Cooperative and working with product purchase of the troops and the principles relating to the evaluation process is shown in the example anasözleşme.
Organs, represented by the General Manager and staff article 4. — The bodies of the General Assembly of the Cooperative and unity, it is the Board of Directors and supervisory board. Board members and backups, the General Assembly have the right to participate is chosen from all. He is a member of the Board of Directors of the municipal unions ' General Manager natural. Have partners participating in the General Assembly to be searched terms will constitute the General Assembly of the Union with the cooperative, the number of representatives of attributes and principles of selection is determined in the sample anasözleşme.
Cooperative and troops works in accordance with the laws, anasözleşme and other legislation with the provisions of the General Assembly and in accordance with the resolution of the Board of Directors; co-operatives according to the principles and procedures that are shown in anasözleşme, the Union shall be performed by the head office.
Who are the authority to represent the cooperative and regular troops by and in what manner it will be used is shown in the example anasözleşme. However, these organizations have committed to make; If in the cooperative Manager, regular troops of General Manager or their surrogates with the Chairman or a member of the authorized signatory on behalf of the organization or one of which is essential conjointly signatures. Director Chairman of the Board of Directors of the cooperative that does not have the use of one member with joint signature is sufficient.
Municipal unions ' General Manager and saw at least four years of higher education and cooperative, economics, finance, business, Earth Sciences, or related engineering fields in public institutions or private organizations in at least eight years, cooperative managers must be at least high school graduate. Cooperative and regular troops to be employed Manager, General Manager and other staff to look for conditions and in the assignment, transfer, promotion, dismissal, staff and personal rights based on miscellaneous charges, with Union Board of Directors will be considered by the General Assembly prepared, regulation. The regulation in question in a non-cooperative Union partner, prepared by the Board of Directors and with the approval of the General Assembly.
Independent control and unity will be determined based on the policy and for the obligation to comply with article 5. — The Ministry shall determine the procedures and the principles of unity and cooperative operation with assets of financial tables the account and 1.6.1989 Act No. 3568 dated and audit independent audit organizations have the authority to denetlettirme, which is not unique to them. The audit will be determined by the General Assembly of the Organization, cooperative or unity. As a result of the fulfillment of the control or controls reports held in the General Assembly have been release management and control boards görüşülmeden doesn't count. The Ministry will engage in independent auditing organizations and Financial Advisors and Accountants work bases Turkey Union of Chambers of Certified Financial Advisors with conjointly. Cooperatives, contrary to the law of the Union and they are connected to the anasözleşme with regard to the issue of not being determined by the policies and principles of activity must comply with.
Exemptions and exceptions article 6. — This Act established cooperatives and associations in their activities; a Cooperative partner with suppliers that refers to common), as well as the kinds of cooperative operations and related paper, document, deed, Declaration, undertaking, power of Attorney, receipts, as well as the mortgage and pledge in favor of cooperative, any taxes, duties and levies, b) as a result of positive internal processes common to come and go from the income and corporation tax differences, c) are from each other and their common interest and commissions, what they did to each other or to third parties any type of real estate buying and selling (third parties that tax terettüp except for the duties and levies), also when the production facilities and the sale of real estate, donation for this and other ivazsız will be held for all the work with promissory notes acquired, Declaration, undertaking, contract, power of Attorney and held their mortgage and pledge in favor of corporate tax and stamp duty, including any taxes, duties and levies, d) capital and reserves and their proceeds of immovable properties, bought for the needs and they have acquired immovable property with the purpose of charged and giving back to the owners of a previous operation in relation to real estate and bed, with name and title changes with correction of any taxes, duties and levies, e) what they're going to credit operations, and will ensure credit for the deed, Declaration, undertaking, contract or other document where the immovable properties belonging to all kinds of mortgage and chattel mortgage fekki belongs to the hostage and removed the rehnin operations, attorneys, and other papers of undertaking any taxes, duties and levies , the partners pay their shares of the cooperative capital f) exit and expulsion during their return, depending on the State, calculated according to the indicated check-in anasözleşme the amount by which the amount of the share of paid-in capital will rise in favor of gains between producers, cooperatives and associations from the income tax and corporation tax, in terms of g) donations to the Union, Cooperative or deductions from the partners will be created from the funds, distributed or used in cooperative activities in dağıtılmayarak r Moses of course incomes , income and corporation tax, h) Cooperative and the Corporation's books and documents attesting notary of operations can only be subject to notarial fees, taxes, duties and levies, Müstesnadır.
Income tax deductions will be made under provisions of the value added tax provisions reserved. However, these organizations will achieve common processes in non-revenue-expenditure followed a separate account and the differences identified and taxed in accordance with the provisions of tax laws. Cooperative and troops are common in the nature of their products, will be the first changes to processing plants by manipulating the in-process common to sell to third parties.
Example of anasözleşme
Article 7 — Cooperative and troops example anasözleşme, after taking the opinion of the Union are prepared by the Ministry and the Council of Ministers adopted shall be published in the Official Gazette. Sample anasözleşme, the units by the Ministry's opinion and get half of the troops directly, or more than one joint request in this topic of the Management Committee, the adoption of the Cabinet of Ministers and subject to change with the Ministry. More than half of the troops in case of a contact for changes to jointly, the Ministry will evaluate within one month and a reference to the provisions of the law or propose amendments to the Council of Ministers. These changes, the first to be made of the cooperative and Union general meetings procedures and according to the majority of the General Assembly discussed and decided. Repealed, as applicable and will not be applied the provisions of article 8. — 21.10.1935 within the framework of the law on agricultural sales cooperatives and Associations No. 2834, 30.4.1985 No. 3186 agriculture sales cooperatives and Associations within the framework of the Organization was changed to accept the Decree Law makes additional and changes in this law with the law dated 25.12.1969 and numbered 1196 Tobacco and agricultural sales cooperatives and their legions of Turkey General Tobacco agriculture sales cooperatives Union Area Law is repealed. This law, Cooperatives Act No. 24.4.1969 dated and is an integral part of 1163, agricultural sales cooperatives and associations as, respectively, of this Act, this Act is clearly drawn from specified matters in sample anasözleşme sample anasözleşme, dated 29.6.1956 and numbered 1163 Cooperatives Act and Act No. 6762 Turkish Trade Law provisions regarding joint stock companies.
17.7.1964 additional social insurance Act No 506 dated Article 24 article and this law within the scope of the cooperative and the Supervisory Board membership of civil servants selected from among the civil servants law No. 657 dated 14.7.1965 for the law of the provisions of article 28 does not apply exclusively to these tasks.
PROVISIONAL ARTICLE 1. 1196 before the entry into force of this Act — A) numbered Tobacco agricultural sales cooperatives and their legions of Turkey General Tobacco agriculture sales cooperatives Union Region code and Act No. 3186 agricultural sales cooperatives and Associations by modifying the Decree on the establishment Of the cooperative and established according to the law to accept troops, without any other processing was established according to this law. The date this law comes into force within four months from the example anasözleşme are staged. Adaptation of existing anasözleşme until the operation completes, the provisions not contrary to this Act.
B) Currently established and operating cooperatives and associations, anasözleşme the best they have to this Law within one year of adjustment. This issue does not comply with the cooperatives and the troops dispersed. Legally mandated with the liquidation of people by, starting without the place most within two months into receivership if the Ministry or Treasury by appointment of the liquidator may be requested from the Court. The Court to be appointed liquidator, liquidate the existing functions and powers given to the Board of the anasözleşme.
Anasözleşmelerini under this law will be cooperative and to adaptation of the General Assembly, according to the ordinary General Assembly meets and the procedures and of the majority. In this General Assembly, the management and supervisory board memberships are empty and lacking unity with representatives of backups and backups for the rest of the time available to make the task selection is done.
C) From the current General Manager and Executive Vice President of the Union of organs election at the general meeting; based on the joint work on all units in the Union adopting the choice of clicking on the completion of bodies. These are the Board sees fit may be assigned to reorganize.
D) Cooperative and the restructuring of the Union, within the framework of the principles of economic efficiency and productivity can continue their activities can and should be for this purpose a structure kavuşturula determination of issues of the measures work, review and provide recommendations to the seven-Member Restructuring Committee is created. The Board is responsible to the Minister of industry and trade. Restructuring the Board, from the date this law comes into force in six months members of the Ministry and Treasury, University professors or cooperative or knowledge and experience among business people, are members of one of the four members of the Ministry of Industry and Trade Minister, one Treasury Undersecretariat of Treasury, two members of the Minister of State to which it is connected by a member of the Board of Directors is determined by the selection from among themselves and to four years by the Council of Ministers task will be assigned to do. Member of the Board of Directors of Union representative ended Reconstruction Officers duty ends. According to the same procedural assignment is made for the vacant membership. Board members, are the majority of the members among themselves with a President and a Vice President. To assist the restructuring Committee activities; restructuring, privatization, planning, control, cooperative or business experts and consultants experienced in can create an execution Unit. The head of the execution Unit, the affirmative vote of at least five of the Board members are elected with. Four-year business plan execution Unit is determined by Reconfiguration. And principles for the execution Unit in this unit operated with the payment to the Restructuring of the Board, on the recommendation of the Minister of industry and Trade, the Undersecretariat of Treasury and the consent is determined with the approval of the Minister of State to which it is connected.
Restructuring will be paid to members of the Board President and peace rights and per diem, Minister of industry and trade with the approval of the Minister of State to which it is connected with the Undersecretariat of Treasury. The highest monthly net amount of State peace officers of (including additional indicator), per diem is the highest civil servant shall not exceed three times the per diem. Cooperatives and unions, within the framework of the purposes set out in this law, related to the restructuring of the Board considers proposals for Reconstruction on everything and will continue its activities in cooperation with the Board.
Restructuring of the Board will apply the policy and working principles, programs, this integration as long as measures are taken for the Union and the cooperative and the procedure to be made Minister of industry and trade is connected with the Undersecretariat of Treasury is determined jointly by the Minister of State. Restructuring of the Board's mandate, in relation to the assignment of Board members, the Council of Ministers Decision published in the Official Gazette to four years from the date.
E) Troops, as of current special 1.5.2000 within the activities related to the payment of debts, debts arising from interest on this debt and then hike as fer's staff with the debts in the amount of compensation required to arrangements, taking into account the recommendations of the Board Restructuring Hazinece whether liquidation undertaken. During reconstruction, cooperatives and private troops within the debt liquidation and restructuring that may occur because of staff compensation, cooperative and the restructuring of the troops will be from the outside for the purpose of any kind of control, counseling and other services for payments, Restructuring and Execution Unit goes for the need of unity and cooperative business with loans Restructuring by taking into account the recommendations of the Board and support from the general budget and Price stability fund expense account. Cooperative and interested in the Union, from the general budget in order to reconfigure the year 2000 rely entirely on international financial establishments with the allocated appropriations provided for projects supported directly or indirectly out of State financial resources and credit guarantees or other public legal persons cannot be provided any financial support. The Ministry, reconfiguring the time within sub-paragraphs, control boards, members of the cooperative through a control or a Ministry experienced auditor can employ. In this way, the highest government official to the assigned deduction (including additional indicator) will be determined by the Ministry for not more than net monthly fee is paid to Persons.
As of the publication of this law, Troops f) they have economic enterprises, can be converted into a joint stock company in three years. To this end, and to be implemented up to date for the year; established in accordance with the provisions of this law, cooperative and troops jointly own 51% of the capital to establish the joint-stock companies, including as of the month of capital these companies with gains from the transfer of shares of this company, to each other, cooperative partner producers, cooperatives and the purposes of the liquidation debts of the Union workers or natural and legal persons arising from the sale or transfer process gains excepted from corporate tax. Cooperative and troops in the capital, they have at least 51% of the company, registration organization of stock removal operations with shares of these companies mentioned above, the sale or transfer of operations to individuals and corporations on capital market Law No. 2499 28 article with all kinds of tax cuts, is an exception from all fees and taxes.
Actions under this article, the value added tax in respect of the implementation of Act No. 37 of the law on corporate income tax to 5422 39 written in the article speed operations, such as addolunur.
G) restructuring public manufacturers cooperative partnership during the separation, the return of their capital share demand operation is not performed. However, they have the economic enterprises of units to be converted into a joint stock company, shares of percent non-refundable capital to these companies. In this case, the partnership shares, has been charged with capital of the common shares in the amount of money the average occurring multiplied by the business with an acquisition price is calculated. This provision, to be held in the capital share of the deceased partners ' heirs do not apply for the refund.
H) agricultural sales Cooperatives and Associations staff, as of the date the Ministry 15.5.2000 230 people who, from the date this law comes into force within a month, they are subject to the applicant in writing and social security legislation in 2000 to win the right to retirement according to the ones assigned to the staff of the Ministry of free officers. However, they lack the appropriate staff of the CDC, other public institutions and organizations in accordance with their status of assigned officer positions empty. In accordance with this law, made staff officer staff assignment agricultural sales Cooperatives and Birliklerinde workers the status of civil servants law No. 657 last service times, article 36 of the law on the "common provisions" section (c) of subsection 7 of article the principles stated in education as of the States of vacancy not to exceed yükselebilecekleri degrees and provided to vested interests are considered in the determination of the degrees and per month.
In this way the Republic of Turkey retirement fund in monthly personnel associated with the vested interests that the evaluation history according to the applicable provisions of the services based on monthly keseneğine are evaluated in retirement. According to the legislation in question any compensation shall not be paid. These personnel are paid severance pay in advance except severance compensation history based on the duration of their terms of service 5434 numbered according to the provisions of the law of the Republic of Turkey retirement fund in the account of the pension will be taken into account. Personnel within the scope of this paragraph, those who do not want to pass a civil service positions in a month's time, agricultural sales Cooperatives and observe their troops will be refunded.
State personnel department, the public agencies and organizations need personnel used to ask for the necessary information and documents relating to the application and the other is authorized to identify the principles and procedures.
Entry into force article 9. — This will take effect the date of promulgation of the law. The execution of article 10. — The provisions of this law, the Council of Ministers.
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