Regarding analysis and liability of shareholders and legal representatives due to the tax liabilities of limited companies

While legal representatives and shareholders of limited liability companies are held liable for unpaid taxes, public administrations may interprete laws from a different point of view, legal representatives and shareholder may not be awere of their liabilities and case law may not be taken into account. This may cause waste of time and endeavor from the point of administrators and as a result legal representatives and shareholders may be held liable for unpaid taxes of limited liability companies.In this study, the decisions of the Council of State and the related provisions of tax laws have been analyzed and then, liability of legal representative and shareholders of limited liability companies and taxation procedures on this issue have been examined.In the first chapter of the Thesis, the concept of public receivable ıts characteristics and varieties, public creditor and debtor, as well as liabilities of legal representatives and shareholder for public debts in some foreign countries have been analyzed.In the second chapter, some explanations have been given on duties and responsibilities of the shareholders and legal representatives of limited liability companies, procedures of their responsibilities and some legal provisions.In the third chapter, the decisions delivered on cases which have been brought before the courts by legal representatives and shareholders against the unpaid taxes of limited liability companies have been examined. The problems mostly confronted on prosecution of legal representatives and shareholders have been selected and grouped and suggestions have been put forward in order the problems to be solved in line with the case law of the Chambers of the Council of State that are dealing with tax cases.Key Words:1. Limited Liability Company2. Legal Representative3. Shareholder4. Tax debt