Practise Areas
Tax Law

Tax; It is defined as a monetary transfer made to the public administration to be used in public services, in accordance with the legal regulations and free of charge.
Tax Law; It is one of the sub-fields of financial law that examines the tax processes and tax liabilities between the state and taxpayers, and resolves disputes arising from them. Tax law is included in public law, and disputes on the subject are heard in tax courts operating in the field of administrative jurisdiction.
In cancellation cases arising from tax disputes, as a rule, a lawsuit must be filed within thirty days. However, as stated below, it is also possible for shorter periods to be regulated in some special laws. For this reason, it is important to get help from lawyers serving in the field of tax law in order not to miss the deadlines and to prevent loss of rights.

Competent Courts in Tax Cases

How to determine the competent court in cases to be filed regarding tax disputes is regulated in article 37 of the IYUK. According to the provision, the competent court;

  • Imposing and accruing the taxes, duties, fees and similar financial obligations that are the subject of the dispute, and deducting the increase and fines,
  • In the transactions regarding the refusal of the taxes to be collected according to the Customs Law and the tax correction requests by complaint in accordance with the Tax Procedure Law; Imposing and accruing taxes, duties, fees and similar financial obligations,
  • Regulating the payment order in the implementation of the Law on the Collection of Public Claims,
  • Carrying out the action that is the subject of the lawsuit in other disputes,
  • tax court where the flat is located.
  • What are the Consequences of Filing a Tax (Cancellation) Case?

    If an administrative act related to tax law is unlawful in terms of authority, form, reason, subject or purpose, it requires the cancellation of that transaction. The legal result of the administrative act refers to the subject element. The subject of the administrative act must be legitimate, probable and aimed at achieving the desired result. The authority or public official who will carry out the administrative action refers to the element of authority. The justification for the action taken by the administration expresses the reason element. The legality of the administrative act or action in terms of procedure and form expresses the element of form. All administrative actions are aimed at realizing the public interest. In this sense, the objective element is whether it is in the public interest or not. Proceedings regarding the annulment case is the inspection of whether the administrative act is in compliance with the law in terms of these five elements. With the annulment decision of the court, the administrative action is abolished with all its provisions and consequences. In other words, the persons who are the addressees of the administrative action regain their previous rights and status as if that administrative action had never been done.

    What are the Terms in Tax Law?

    In cases arising from tax disputes, the duration of litigation is thirty days unless there is any other provision in special laws. Examples of the period of filing a special lawsuit are the cases where the precautionary lien, the injunction accrual and the payment order are the subject. The duration of filing a lawsuit in these cases is determined as fifteen days. These determined periods are of a detrimental nature and if a lawsuit is not filed within the time limit, the right to sue will be forfeited. The starting time of the periods is regulated in article 7/2 of IYUK. According to the relevant provision, the period of filing a lawsuit is “collection in taxes, the accrual of which depends on collection; In the cases where the notification is made or in the transactions replacing the notification; to pay the claim holders in the taxes collected through withholding; It starts from the day following the date on which the decision of the relevant authority or commission comes to the administration in matters where the registration is made and the administration has to file a lawsuit in the taxes related to the registration.

    Tax Law Attorney

    Lawyers working in the field of tax law are generally defined as tax law lawyers or tax lawyers. As in other branches of law, the parties have the right to defend themselves by representing themselves in administrative jurisdiction, so there is no obligation to be represented by a lawyer in the cases before the administrative jurisdiction. However, since the legislation on tax law and especially the Administrative Judgment Procedure Law and the Tax Procedure Law contain rules that can be considered more detailed than other areas of law, it is important to work with a lawyer in order to avoid any loss of rights.

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