REFLECTIONS ON THE ORDINARY LEGAL REMEDIES IN TURKISH TAX PROCEEDINGS WITHIN THE FRAMEWORK OF JUDICIAL DECISIONS

Mehmet Burak Buluttekin

Makale detayları

REFLECTIONS ON THE ORDINARY LEGAL REMEDIES IN TURKISH TAX PROCEEDINGS WITHIN THE FRAMEWORK OF JUDICIAL DECISIONS

Yazarlar:

Mehmet Burak Buluttekin

Yayıncı:

Dicle University

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 32 (Dicle Üniversitesi'nin 50. Yılına Özel 50 Makale), pp.888-945

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001284580

pISSN:

1308-6219

Anahtar kelimeler:

Özet:

 The ordinary legal remedies in tax jurisdiction, which are dependent on administrative jurisdiction, are first degree appeal and appeal. In this respect, it is possible to make a first degree appeal or an appeal against the decisions made by the tax court regarding tax disputes, in accordance with the procedures and principles between Article 45 and 50 of Law No. 2577. The most obvious difference between a first degree appeal and an appeal is the characteristics of the review. In the first degree appeal, the judge of the regional administrative court evaluates the present case both in terms of material and legality, and may re-examine the case and, if he deems it necessary, give a decision on the merits. Regarding the start of the application period to ordinary legal remedies, the legislator deviated from the general rule regarding the periods and regulated that the application period would start from the notification of the decision Law No. 2577, art. 451, 461, not from the day following the notification of the decision Law No. 2577, art. 81. In order to be compatible with other articles in terms of the legal systematic, it would be appropriate to change the regulation regarding the application period to ordinary legal remedies starting from the day following the notification of the decisions. The first degree appeal is regulated in only one article Law No. 2577, art. 45 and in a limited manner in Law No. 2577. For example, the grounds or examination principles of first degree appeal are not included in this article. In the Law No. 6100, the first degree appeal is regulated in detail between articles 341-360. Similarly, it would be appropriate to expand the regulation regarding the first degree appeal in IYUK. The legislator stipulated that the subject of the case must exceed certain monetary limits in order to apply to ordinary legal remedies, but it did not specify at what date the monetary limits would be taken into account for the application to the appeal. In a recent decision of the Plenary Session of the Tax Law Chambers of the Council of State, it was decided that the date of the first degree appeal decision should be taken as a basis in calculating the monetary limits required to apply for the appeal.

 The ordinary legal remedies in tax jurisdiction, which are dependent on administrative jurisdiction, are first degree appeal and appeal. In this respect, it is possible to make a first degree appeal or an appeal against the decisions made by the tax court regarding tax disputes, in accordance with the procedures and principles between Article 45 and 50 of Law No. 2577. The most obvious difference between a first degree appeal and an appeal is the characteristics of the review. In the first degree appeal, the judge of the regional administrative court evaluates the present case both in terms of material and legality, and may re-examine the case and, if he deems it necessary, give a decision on the merits. Regarding the start of the application period to ordinary legal remedies, the legislator deviated from the general rule regarding the periods and regulated that the application period would start from the notification of the decision Law No. 2577, art. 451, 461, not from the day following the notification of the decision Law No. 2577, art. 81. In order to be compatible with other articles in terms of the legal systematic, it would be appropriate to change the regulation regarding the application period to ordinary legal remedies starting from the day following the notification of the decisions. The first degree appeal is regulated in only one article Law No. 2577, art. 45 and in a limited manner in Law No. 2577. For example, the grounds or examination principles of first degree appeal are not included in this article. In the Law No. 6100, the first degree appeal is regulated in detail between articles 341-360. Similarly, it would be appropriate to expand the regulation regarding the first degree appeal in IYUK. The legislator stipulated that the subject of the case must exceed certain monetary limits in order to apply to ordinary legal remedies, but it did not specify at what date the monetary limits would be taken into account for the application to the appeal. In a recent decision of the Plenary Session of the Tax Law Chambers of the Council of State, it was decided that the date of the first degree appeal decision should be taken as a basis in calculating the monetary limits required to apply for the appeal.

 The ordinary legal remedies in tax jurisdiction, which are dependent on administrative jurisdiction, are first degree appeal and appeal. In this respect, it is possible to make a first degree appeal or an appeal against the decisions made by the tax court regarding tax disputes, in accordance with the procedures and principles between Article 45 and 50 of Law No. 2577. The most obvious difference between a first degree appeal and an appeal is the characteristics of the review. In the first degree appeal, the judge of the regional administrative court evaluates the present case both in terms of material and legality, and may re-examine the case and, if he deems it necessary, give a decision on the merits. Regarding the start of the application period to ordinary legal remedies, the legislator deviated from the general rule regarding the periods and regulated that the application period would start from the notification of the decision Law No. 2577, art. 451, 461, not from the day following the notification of the decision Law No. 2577, art. 81. In order to be compatible with other articles in terms of the legal systematic, it would be appropriate to change the regulation regarding the application period to ordinary legal remedies starting from the day following the notification of the decisions. The first degree appeal is regulated in only one article Law No. 2577, art. 45 and in a limited manner in Law No. 2577. For example, the grounds or examination principles of first degree appeal are not included in this article. In the Law No. 6100, the first degree appeal is regulated in detail between articles 341-360. Similarly, it would be appropriate to expand the regulation regarding the first degree appeal in IYUK. The legislator stipulated that the subject of the case must exceed certain monetary limits in order to apply to ordinary legal remedies, but it did not specify at what date the monetary limits would be taken into account for the application to the appeal. In a recent decision of the Plenary Session of the Tax Law Chambers of the Council of State, it was decided that the date of the first degree appeal decision should be taken as a basis in calculating the monetary limits required to apply for the appeal.

 İdari yargılama yoluna bağlı olan vergi yargılamasında olağan kanun yolları istinaf ve temyizdir. Bu yönüyle vergi uyuşmazlıklarıyla ilgili olarak vergi mahkemesi tarafından verilmiş kararlara karşı, İYUK m. 45-50 arasındaki usul ve esaslara göre, istinaf veya temyize kanun yoluna başvurulabilir. İstinaf ve temyiz kanun yolları arasındaki en belirgin farklılık, yapılan incelemenin özellikleridir. İstinafta bölge idare mahkemesi hakimi, somut olayı hem maddi ve hem de hukuki bakımdan değerlendirir ve dava dosyasını yeniden inceleyerek gerekli gördüğü takdirde esas hakkında yeniden bir karar verebilir. Olağan kanun yollarına başvuru sürenin başlanmasıyla ilgili kanun koyucu, sürelerle ilgili genel kuralın dışına çıkarak, başvuru süresinin kararın tebliğini izleyen günden değil İYUK m. 81, kararın tebliğinden itibaren başlayacağı şeklinde düzenlemiştir İYUK m. 451, 461. Kanun sistematiği bakımından diğer maddelerle uyumlu olması için olağan kanun yollarına başvuru süresiyle ilgili düzenlemenin de kararların tebliğini izleyen günden itibaren başlayacak şekilde değiştirilmesi yerinde olacaktır. İstinaf kanun yolu İYUKta yalnızca tek bir maddede İYUK m. 45 ve sınırlı bir biçimde düzenlenmiştir. Örneğin, bu maddede istinaf sebepleri ve inceleme esaslarına yer verilmemiştir. HMKda istinaf 341-360 maddeleri arasında ayrıntılı bir biçimde düzenlenmiştir. Benzer şekilde İYUKtaki istinaf kanun yoluyla ilgili düzenlemenin de genişletilmesi yerinde olacaktır. Kanunkoyucu olağan kanun yollarına başvurabilmek için dava konusunun belirli parasal sınırları aşması gerektiğini öngörmüş ve fakat temyiz kanun yoluna başvuru için hangi tarihteki parasal sınırların dikkate alınacağını belirtmemiştir. Danıştay Vergi Dava Daireleri yakın tarihli bir kararında temyiz kanun yoluna başvurabilmek için gereken parasal sınırların hesaplanmasında istinaf kararı tarihinin esas alınması gerektiği yönünde karar vermiştir.

Makale detayları

REFLECTIONS ON THE ORDINARY LEGAL REMEDIES IN TURKISH TAX PROCEEDINGS WITHIN THE FRAMEWORK OF JUDICIAL DECISIONS

Yazarlar:

Mehmet Burak Buluttekin

Yayıncı:

Dicle University

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 32 (Dicle Üniversitesi'nin 50. Yılına Özel 50 Makale), pp.888-945

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001284580

pISSN:

1308-6219

Tax disputes

ordinary legal remedies in administrative jurisdiction

first degree appeal

appeal

Vergi uyuşmazlıkları

idari yargılamada olağan kanun yolları

istinaf

temyiz

Sayı

Makale detayları

Yazarlar: Mehmet Burak Buluttekin

Yayıncı: Dicle University

Dergi: Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 32 (Dicle Üniversitesi'nin 50. Yılına Özel 50 Makale), pp.888-945

Belge Tipi: Makale

Yayın Tarihi: 1/2023

Belge Dili: İngilizce

Document ID (Org No.): 2001284580

pISSN: 1308-6219

Sayı

Yazarlar:

Mehmet Burak Buluttekin

Yayıncı:

Dicle University

Dergi:

Dicle Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 32 (Dicle Üniversitesi'nin 50. Yılına Özel 50 Makale), pp.888-945

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

İngilizce

Document ID (Org No.):

2001284580

pISSN:

1308-6219