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Category: Publications

Turkish Constitutional Court: Imposing Tax Penalty and Conviction at the end of the Administrative and Judicial Processes to Realize Different Aims and Legal Benefits does not Violate Ne Bis In Idem Principle

8 Aug 2019

The Turkish Constitutional Court ruled that for the periods between 2007-2011 levying both value-added tax including tax loss, income tax and penalizing for tax-loss based upon advance tax, as well as for special irregularity; and following the Applicant’s acts […]

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Turkey Publishes the Communiqué Regarding Determination of the Gross Revenue used for Calculation of Certain Administrative Fines under the Consumer Protection Law

8 Aug 2019

Turkey has published the Communiqué Regarding Determination of the Gross Revenue Regulated under Article 77 of the Consumer Protection Law numbered 6502 (the “Communiqué”). The Communiqué sets forth the principles and procedures regarding the determination of the gross revenue […]

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Turkish Constitutional Court: Dismissal of an Objection for being Time-Barred without Considering the Notification’s Receipt Date Violates the Right of Access to the Court

18 Jul 2019

Turkish Constitutional Court decided that dismissal of an applicant’s objection to the consumer arbitration committee’s decision as being time-barred, without considering the receipt date of the notice, violates the right of access to a court within the scope of […]

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