A COMPARATIVE EVALUATION OF THE LIABILITY TO DECLARE PROPERTY IN TAX EXECUTION LAW WITH SWITZERLAND LAW

Neslihan Karakuş Büyükben; Hasan Hüseyin Bayraklı

Makale detayları

A COMPARATIVE EVALUATION OF THE LIABILITY TO DECLARE PROPERTY IN TAX EXECUTION LAW WITH SWITZERLAND LAW

Yazarlar:

Neslihan Karakuş Büyükben | Hasan Hüseyin Bayraklı

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.485-522

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288254

pISSN:

2651-4141

Anahtar kelimeler:

Özet:

 The obligation of declaration of property is the debtors notification of the goods, receivables or rights in the possession of himself or a third party to the collection office, in written or verbal form, in an amount sufficient for the debt. This obligation, which is regulated in AAHUTK numbered 6183, can be qualified as one of the methods of protecting tax receivables. Because this obligation serves the purpose of ensuring the collection of the public claims by facilitating the determination of the goods to be seized. This obligation has been set according to the needs of the day the law entered into force. In todays conditions, the role of the property declaration obligation in the collection of receivables should be reconsidered. This obligation in Law No. 6183 will be compared with the notification obligation in the Swiss Federal Law on Debt Collection and Bankruptcy, which is taken as a basis for both private and public claims, and an evaluation will be made as to whether there are issues that will enable it to become functional.

 The obligation of declaration of property is the debtors notification of the goods, receivables or rights in the possession of himself or a third party to the collection office, in written or verbal form, in an amount sufficient for the debt. This obligation, which is regulated in AAHUTK numbered 6183, can be qualified as one of the methods of protecting tax receivables. Because this obligation serves the purpose of ensuring the collection of the public claims by facilitating the determination of the goods to be seized. This obligation has been set according to the needs of the day the law entered into force. In todays conditions, the role of the property declaration obligation in the collection of receivables should be reconsidered. This obligation in Law No. 6183 will be compared with the notification obligation in the Swiss Federal Law on Debt Collection and Bankruptcy, which is taken as a basis for both private and public claims, and an evaluation will be made as to whether there are issues that will enable it to become functional.

 The obligation of declaration of property is the debtors notification of the goods, receivables or rights in the possession of himself or a third party to the collection office, in written or verbal form, in an amount sufficient for the debt. This obligation, which is regulated in AAHUTK numbered 6183, can be qualified as one of the methods of protecting tax receivables. Because this obligation serves the purpose of ensuring the collection of the public claims by facilitating the determination of the goods to be seized. This obligation has been set according to the needs of the day the law entered into force. In todays conditions, the role of the property declaration obligation in the collection of receivables should be reconsidered. This obligation in Law No. 6183 will be compared with the notification obligation in the Swiss Federal Law on Debt Collection and Bankruptcy, which is taken as a basis for both private and public claims, and an evaluation will be made as to whether there are issues that will enable it to become functional.

 Mal bildirimi yükümlülüğü, vergi borcunu gereği gibi ödemeyen borçlunun, kendisinde veya üçüncü bir kişi elinde bulunan mal, alacak ya da haklarını borcunu karşılayacak miktarda yazılı ya da sözlü olarak alacaklı tahsil dairesine bildirmesidir. 6183 sayılı AAHUTKda düzenlenen bu yükümlülük, vergi alacağını koruma yöntemlerinden biri olarak nitelendirilebilir. Çünkü bu yükümlülük, haczedilecek malların tespitini kolaylaştırarak alacağın tahsilini sağlama amacına hizmet etmektedir. Bu yükümlülük, kanunun yürürlüğe girdiği günün ihtiyaçlarına göre konulmuştur. Günümüz şartlarında mal bildirimi yükümlülüğünün alacak tahsilindeki rolü yeniden ele alınmalıdır. Çalışmamızda öncelikle hukukumuzda düzenlenen mal bildirimi yükümlülüğünün usul ve esasları ele alınacaktır. 6183 sayılı kanunda yer alan bu yükümlülük, gerek özel alacak gerekse kamu alacakları için esas alınan İsviçre İcra ve İflas Kanunundaki bildirim yükümlülüğü ile mukayese edilerek işlerlik kazanmasını sağlayacak hususların olup olmadığı yönünde değerlendirme yapılacaktır.

Makale detayları

A COMPARATIVE EVALUATION OF THE LIABILITY TO DECLARE PROPERTY IN TAX EXECUTION LAW WITH SWITZERLAND LAW

Yazarlar:

Neslihan Karakuş Büyükben | Hasan Hüseyin Bayraklı

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.485-522

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288254

pISSN:

2651-4141

Declaration of property

Duress of imprisonment

Tax receivables

Law No. 6813

Swiss Federal Law on Debt Collection and Bankruptcymal bildirimi

hapisle tazyik

kamu alacakları

6183 sayılı kanun

İsviçre İcra ve İflas Kanunu

Sayı

Makale detayları

Yazarlar: Neslihan Karakuş Büyükben | Hasan Hüseyin Bayraklı

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Hukuk

Dergi: Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.485-522

Belge Tipi: Makale

Yayın Tarihi: 4/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001288254

pISSN: 2651-4141

Sayı

Yazarlar:

Neslihan Karakuş Büyükben | Hasan Hüseyin Bayraklı

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 2, pp.485-522

Belge Tipi:

Makale

Yayın Tarihi:

4/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001288254

pISSN:

2651-4141