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Criminal Liability in Ordinary Partnerships: Legal Framework and Examples
MAY 2024
Definition and Elements of Ordinary Partnership
The valuable residence tax entered into force with the Law No. 7194 on December 7, 2019. Residential immovable properties located within the borders of Turkey with a building tax value exceeding TRY 5 million are subject to this tax. The tax base is calculated on the real estate tax value and is applied at different rates according to certain value ranges:
Partnership Management and Representation
In ordinary partnerships without legal personality, the management and representation authority is regulated by the partnership agreement. The power of representation may be delegated to one or more partners or to a third party.
Direct Representation: The representative makes transactions on behalf of the partnership and these transactions bind all partners.
Indirect Representation: Transactions bind only the representative.
Pursuant to Article 20 of the Turkish Penal Code (TCC), criminal liability for crimes committed in ordinary partnerships belongs to the perpetrator of the crime, i.e. the persons who commit or participate in the crime. Since there is no legal entity, the criminal acts of the persons authorized to represent on behalf of the partnership are deemed to have been committed by the relevant persons.
Perpetrator and Participation in the Crime: The crime is deemed to have been committed only by persons who know the details of the act and directly participate in the crime. Other partners can only be held liable if they are aware of these actions.
Example Situations: If the manager or representative commits a crime without their knowledge, the other partners are not liable. For example, in cases such as the issuance of false invoices, the perpetrator of the offense will only be the person who committed the act.
In conclusion, the valuable residence tax is a controversial regulation both in the implementation process and in the legal dimension. It is of great importance that taxpayers carefully examine the regulation and fulfill their obligations.
Precedent Judicial Decisions
Decision of the Criminal General Assembly of the Court of Cassation (1990/312E, 1990/340K): Only the representatives who know the details of the crime and participate in the crime should be punished.
11th Criminal Chamber of the Court of Cassation (2012/26373E, 2014/8383K): In crimes committed on behalf of the partnership, liability should be evaluated according to the limits of the representation authority.
12th Criminal Chamber of the Court of Cassation (2016/3579E, 2018/1926K): Except for the persons authorized under the ordinary partnership agreement, other partners may not be criminally liable.
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