- Dicle Üniversitesi Hukuk Fakültesi Dergisi
- Vol: 27 Issue: 47
- REVIEW OF THE TERM OF LITIGATION IN TURKISH TAX PROCEEDINGS IN ACCORDANCE WITH JUDICIAL DECISIONS
REVIEW OF THE TERM OF LITIGATION IN TURKISH TAX PROCEEDINGS IN ACCORDANCE WITH JUDICIAL DECISIONS
Authors : Mehmet Burak Buluttekin
Pages : 417-490
View : 10 | Download : 3
Publication Date : 2022-12-31
Article Type : Research
Abstract :In tax proceedings under the administrative jurisdiction, in order for a taxation dispute to be resolved through a lawsuit, this dispute must be brought before the court within the term of litigation. After the deadline for filing a lawsuit, the right to claim a lawsuit in terms of the relevant dispute will expire. In doctrine and practice, it is accepted that the duration of litigation is a procedural rule related to public order, which can only be regulated by law, and which is taken into account ex officio by the court. The issues that need to be discussed about the duration of filing a lawsuit in tax proceedings are the legal nature, the basic features, the beginning, the calculation, the extension of the litigation periods, the general and special litigation periods, and whether it is possible to suspend the litigation periods. As a general rule, the duration of filing a lawsuit in the tax court is thirty days (Law No. 2577, art. 7/1). However, tax cases that fall under the jurisdiction of the Council of State as a court of first instance (Law No. 213, duplication art. 49), objection to the provisional attachment, objection to the provisional accrual, objection to the payment order and claims for remuneration (Law No. 6183, art. 15/1, 20, 58/1, 66/2 and 67/1), cases where it is obligatory to apply to the administration before filing a tax lawsuit (Law No. 213, art. 124/1; Law No. 2557, art. 10/2, 11/2), and in case of failure to reach reconciliation (Law No. 618, annex art. 7/4), special litigation periods are stipulated for the cases to be filed. While the period of filing a lawsuit against individual transactions in tax proceedings starts with a written notification, it is also possible to start the notification by publication, learning date and electronic notification. In terms of calculating the periods in tax jurisdiction, Article 8 of Law No. 2557 and Article 18 of Law No. 213 regulations will form the basis. Problems in practice related to litigation deadlines are often the subject of judicial decisions. Based on this general framework, in this article, the term of litigation in tax proceedings will be examined according to judicial decisions.Keywords : Türk vergi yargılaması, dava açma süreleri, vergi yargılamasında genel ve özel dava açma süreleri, yargı kararları