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Category: Publications

General Communiqué on Tax Procedural Law has been Published to Establish Unity Regarding Electronic Documents

28 Nov 2019

Considering the recent developments in information technologies, Turkey’s Revenue Administration (“Administration”) issued the General Communiqué on Tax Procedural Law numbered 509 (“General Communiqué”) aiming to establish unity with regards to electronic document practices and to ensure that the parties […]

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Turkish Constitutional Court: Disproportionate Administrative Fine Imposed on Persons Bringing Foreign Currency into Turkey Without Notification, Violates the Right to Property

22 Oct 2019

The Turkish Constitutional Court ruled that the amount of the administrative fine imposed on the applicants (“Applicants”) bringing foreign currency into Turkey without fulfilling the notification and approval obligations is disproportionate and therefore violates the applicants’ rights to property. […]

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