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 […]