The liability of shareholders and organs for public debts in capital companies

While there is no liability of shareholders against company creditors in companies in the context of private law, an important exception to this rule has been introduced in limited liability companies in terms of public receivables. On the other hand, the creditors of the company may apply for the liability of the organs due to direct damages within the scope of the provisions of TCC 553 et seq. The legislator is not satisfied with these provisions, and in order to facilitate the collection of public revenues, the tax laws also include the liability of legal representatives.