In the practice of law, it is frequently seen that debtors carry and immovable properties registered on them in the face of enforcement proceedings or receivable cases from their creditors; they transfer securities to third parties. Although the debtor duly transfers his goods, these savings transactions can be the subject of the cancellation‘tasarruf, which will be opened by the creditor later.
 

The savings authority of the debtor, whose foreclosure is initiated or whose bankruptcy is decided, is restricted from this date.
 

Borrowers who can freely save money on their goods before the foreclosure, bankruptcy or precautionary decision, with the aim of missing out on their creditors without being targeted for one of the transactions mentioned above in their rights, shall be able to obtain all or part of their assets, with a number of ‘hile’ transactions (i.e., free or at a very cheap price) they can transfer to others, especially their relatives, friends. Or they can reduce the activity of their assets by buying movable/movable property on the basis of paying the price themselves.
 

These malicious savings made by the debtor to evade goods can be cancelled with a cancellation case of a savings that the creditor will open.
 

The annulment of savings case is a case that serves to annul some of the savings of the debtor that have hurt his creditors and allows the transfer of the immovable properties of the debtor to his own again. 
 

In a decision, the Court of Cassation summarized the purpose of this case as follows; 

“The purpose of the operation of the settlement is to ensure that some of the savings made by the borrower before the lien or bankruptcy are invalid or are inconclusive to the creditor because of the violation of the rules of goodwill, and, therefore, it is to provide the collection that the creditor will continue to receive forced enforcement on that goods”

In order for the saving to be subject to cancellation, the following conditions must exist;
 

+ The subject of the lawsuit is that the savings are a (scheduled) savings made between the debtor and the third degree - the ebbene or the sycophagus

+ There is more than one difference between the value of the savings shown in the title and its actual value

+ The subject of the lawsuit is that the savings are related to a payment other than money or mutad means of payment

+ The subject of the lawsuit is that the savings are related to the payment made for an outstanding debt

+ The third person, who has traded with the debtor who is not sufficient for the debt of the assets, knows the financial situation in which the debtor is located and knows or is in a position to know the purpose of harming his creditors

+ Finding an organic link between the sides of saving. For example; if the debtor and the third person are the company, the partner or managers of the two companies are the same people or are relatives or very close friends

+ The third party who has entered into a transaction with the borrower shall operate in the same business and in the same region (sector) (in this case, it shall be evaluated whether the third person will know the intention of the debtor to miss goods)

In order to make a cancellation decision against the third person who has benefited from the savings, that is, the debtor and the third person who has made a transaction; in cases of non-involved gains, the third person does not need to be malicious, HR. mad. In cases based on 279‟, the defendant third person who is saving in favor should know the status of the debtor, HR. mad. Cancellation lawsuits filed according to 280‟ also require that the third person with «data have clear signs that require the debtor to know or know the status of the debtor and the intent to cause harm. 

3. Who took over these goods from the person who benefited from the cancellation subject saving 4. The person can also be sued for the cancellation of the savings. In this case, the creditor must prove that the fourth persons are malicious with all kinds of evidence.

If the goods subject to the lawsuit are disposed of by the third party who has taken over, the, if a decision is made according to the results of the court by asking the plaintiff whether to direct his case to the ‘teenth persons and if the fourth person is included in the case, a decision is made according to the result, if the case is not directed to the fourth person and becomes a price, ICC 28/pursuant to Article II, it is stipulated in legislation and case law that the third party to the defendant should be held liable for compensation in proportion to their actual value at the date of the receipt of the goods subject of the case.

Again, in the light of the case lawsuits, it is worth noting that it is not possible to accept the immovable/transportable borrower as well-meaning if he is the accountant of the debtor.

Cancellation of savings case is regulated in the Execution Bankruptcy Law. Cancellation cases for public receivables to be filed are 6183 of the Law on the Collection of Amme Receivables 25. It is regulated in parallel with the Execution Bankruptcy Law.

6183 Law numbered 30. The material is quite important

Savings made in order not to allow the collection of the receivable: 
 

Article 30 – With those who know or need to know the purpose of the debtor with a biased treatment made by the debtor in order not to allow the collection of part or all of the debtor if the debtor does not have the property or debt all treatment carried out is subject to no matter the date.

Rights and obligations of third parties:

 Article 31 – 27, 28, 29 and 30 persons who benefit from the savings and treatment mentioned in the articles, if disposed of, are obliged to give the provisions of this law to give the price to be appreciated. They cannot make a request from the creditor administration for what they give in return.

As a result of the examination, it is seen that there is no excessive difference between the actions in the sale made, and, if an affinity among the defendants that indicates the intention of abduction of goods is known or may be known by the third person who is the defendant cannot be proved, it is decided to reject the cancellation case of the savings that has been opened.
In cases of cancellation of the savings filed with the request for cancellation of the clause, if it is necessary to investigate whether the subject of the proceeding savings are related to a real debt payment, the court will make an expert review on the commercial books of the parties in this regard.

Again, in line with the court case, it should be said that the immovable or carriage used by the debtor after the savings will show that the savings are made in bad faith and will be contrary to the usual flow of life.

Since the defendant and the borrower are in the same small district, they are in a position to know each other's situation and the sale of 11 immovable properties together on the same day will not be suitable for the usual flow of life, as, we can say that the cancellation of the savings made by the debtor to the third parties to the defendant will have to be decided in accordance with the court case.

If the „th person (or; third person and „fourth person in the transaction with third person) are from the same village, the third (or fourth) person, is, to accept‟, which the debtor does not know the meaning of goods evasion, although it is accepted in some court decisions that will not be suitable for the normal flow of life, it should be evaluated in every event so that it is not possible to sell some immovables to a person outside the village.

Too much of its true value - with the acceptance that this behavior of the third person, who buys immovable property at about three times - will not correspond to the usual flow of life, that between the parties there is a «inth contract» - HR. In accordance with 280/I, II - the cancellation of the sale process will have to be decided again in court decisions.

Since the immovable which has been transferred by the debtor with the mortgage on the defendant third person, has been transferred after fifteen days and with the mortgage on it, but has been transferred far above its value, it will not correspond to the usual course of life, there are decisions that will require cancellation.

Since the defendant and the borrower are in the same small district, they are in a position to know each other's situation and the sale of eleven immovable properties together on the same day will not be suitable for the usual flow of life, decisions are made by the debtor that the cancellation of the savings made to the defendant third parties will have to be decided.

The acceptance that this behavior of the third person, who buys immovable property at a price greater than its true value, will not correspond to the usual flow of life, therefore there is a faithful contract between the parties - HR. In accordance with 280/I, II - decisions are made that the cancellation of the sale will have to be decided.

We have explained above which cases are subject to cancellation. In joint stock companies, the partners have no liability with their personal assets. However, there are personal assets and responsibilities of authorized board members in terms of their receivables. If it is understood that the authority of representation of the company is left to the board member/members and/or third parties as director; the public will only be followed and charged from them. Although he is a member of the board of directors, other members who do not have representation authority will not have any responsibility for public debt. For this reason, the transactions of authorized board members in their personal assets may be subject to cancellation.

Finally Execution Bankruptcy Law 331. In accordance with the clause and the provisions, we see the benefit of addressing the criminal authorities.

Criminal provisions
 The punishment of the debtors who depreciate their position with the intention of harming their creditors: 

Article 331- (Change: 31/5/2005-5358/1 md.) After the request for follow-up by means of a lien or within two years prior to such request; in order to harm the creditor, by removing his goods or some of them from his property, if he artificially dismisses his position by telephoning or depreciating it, by hiding it or by concealing it, by passing it on to the favor of another person or by denying the imminent debts, he, if he proves that he has received a certificate of incompetence against him or that he has not received the creditor, he shall be punished by imprisonment from six months to three years and by a thousand days with judicial fine.or if he proves that he has not received the creditor, he shall receive, he is sentenced to six months to three years in prison and a thousand days in judicial fine.

Manager's responsibility in commercial business: 

Item 333/a- (Additional: 17/7/2003-4949/90 md.; Change: 31/5/2005-5358/4 md.) 
In the event that those who have legal or actual management authority in the trading companies have incurred damages to the creditors in order to prevent the creditors from paying the debts of the commercial enterprise in whole or in part, these transactions and actions do not constitute another crime, upon the complaint of the creditor, he is punished with imprisonment from six months to two years and judicial fine of up to five thousand days. If the crime in the first paragraph is committed by an installment, on the complaint of the creditor, up to two thousand days of judicial fine shall be imposed on the perpetrator according to the weight of the damage.