Tax Law

Tax law is a unit of law that deals with tax obligations. The relationship between citizens and the state and the tax obligations of citizens are addressed in this section.

What is Tax Law?

Tax is one of the most important citizenship responsibilities for people living in a state. People are obliged to pay taxes in exchange for the services they receive. In order to prevent penalties and irregularities, this area is protected by legal laws within the legal discipline.

The answer to the question “What is tax law?” can be summarized as follows: It deals with both the rights of individuals and the rights of the state over citizens. Various procedures and steps to be taken in these matters, as well as procedures and steps to be taken in these matters, are determined by the relevant discipline.

What are the characteristics of Tax Law?

Tax law deals with the duties and rights arising from the tax relationship between the tax obligor and the state. Some prominent topics in this context include: • Assessment and collection.

• Taxation procedures.
• Tax obligations of citizens.
• State’s taxation powers.
• Implementation of tax laws.

The collection of tax debt and situations such as statute of limitations, forfeiture, or transfer, terminate the tax debt. All disputes and solutions in the tax area are evaluated in this area. The state uses the taxes received from citizens to provide public services to public entities and citizens. Revenues used to cover expenses in public services, other than taxes, are obtained from tax penalties, levies, and fees. Tax law is concerned with the tax relationship between the state and individuals. Tax law regulates the characteristics, rights, and collection of tax obligations arising from the tax relationship between individuals and the state. The characteristics of taxes include:

• Collected to cover public expenditures.
• Unrequited.
• Go to the state as a form of monetary acquisition.
• Tax establishes the state’s sovereignty power.

Sources of Tax Law

Tax law sources are analyzed in two different sections within themselves. These are binding sources and auxiliary sources. They are all regulatory sources. Both have differences in terms of their responsibilities.

     Binding Sources in Tax Law

Tax law has binding sources. These are laws and other sections in the form of regulatory decrees. Other sections include decisions made by the Council of Ministers and international tax agreements.

    Auxiliary Sources in Tax Law

Auxiliary sources of tax law, i.e. supporting sources, are sources determined only according to the characteristics of current regulations. These are; regulations, customs and traditions, usage and conventions, and general regulations.

     Principles of Tax Law

When it comes to the principles of tax law, it is mandatory to comply with principles such as legality, equality, and justice. The principles of tax law include:

• Legality.
• Principle of fair and balanced distribution.
• Compliance with general and equal terms.
• According to financial capacity.
• Purpose of covering public expenses.

What are the Types of Tax Law Cases?

Tax law cases are legal disputes that arise between individuals and the state due to tax debt, and they provide a means to resolve these disputes. Tax cases serve to balance the interests between individuals and the state. The types of tax law cases can generally be listed as follows:

• Cancellation lawsuits against presumptive collection or collections established on the basis of a complaint-correction application.
• Cancellation of fines and taxes imposed on tax returns.
• Cancellation lawsuits against liabilities and penalties established by tax authorities due to real estate or vehicle purchase-sale transactions.
• Cancellation lawsuit for added value tax levies due to failure to submit documents or records for inspection.
• Cancellation lawsuits for corporate/income tax and interim tax.
• Cancellation lawsuits for enforcement and sales and attachment proceedings established against individuals and capital companies.
• Cancellation lawsuit for the rejection of the request for transfer from special to general provisions.
• Cancellation lawsuits for provisional attachment, provisional attachment sale, e-attachment, and attachment.
• Cancellation lawsuits for payment orders.
• Cancellation lawsuits for every kind of tax and fine notifications. 

Our Tax Law Work Areas

The AVD Law Firm, with experience and expertise in tax law, offers the following main services to our valuable clients regarding tax law:

• All types of tax disputes.
• Tax risk assessment and planning before division, transfer, merger, and tax restructuring of companies.
• Evaluation of tax audit reports, preparation of technical documents and lists in tax audits.
• Consulting in tax audits and transfer pricing.
• Domestic and international tax consulting.
• Obtaining opinions and special regulations from administrative authorities.
• Tax restructuring of companies and tax consulting in settlement.
• Ensuring settlement of tax law penalties.
• Technical and legal support for tax disputes.
• Application and follow-up for tax restructuring processes.
• Seeking settlement with the administration to eliminate tax disputes.
• Providing legal and technical support and solution in cases in administrative courts, regional administrative courts and tax courts.
• Filing lawsuits for the cancellation of imposed penalties and collected illegal penalties and following up on the relevant lawsuit.

At AVD Law, with our client-first approach, experience in tax law cases, and fully equipped lawyers in the field, we offer the best legal consulting.