Reflecting the theory of lifting the veil of legal entity to the group of companies

The group of companies was included in the Turkish Commercial Code No. 6102 in 2012 for the first time. Especially with the globalizing world trade, companies with different types of legal personality have created groups to operate in different branches. It is certain that the gradual grouping of several companies under the same dominance at the point of reaching a common goal is a necessity in the globalizing world trade. However, it is discussed in many international platforms that the gradual formation of the group of companies is abused, that trying to hide the responsibility of the parent company and leave it to the subsidiary company will mean an abuse of right, and this situation should not be protected by the legal order. Within the scope of our study, the provisions of the group regulated in the TCC in order to prevent the abuse of right among the companies included in the group of companies or towards the creditors were examined, and the situations that were thought to be incomplete during the examination and that could not be protected as a result of these deficiencies were mentioned. In these cases, the applicability of the theory of removing the legal personality veil is emphasized. At the same time, by referring to judicial decisions, similar events encountered in concrete situations are examined and examples of the ways to be followed are given.