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Tag: aym

Turkish Constitutional Court: In Correction Requests Regarding Declaration-based Taxes Miscalculated due to the Applicant’s Error, the Time Period for the Application Commencing from the Payment Date Violates the Right of Access to Court

19 Nov 2020

Turkish Constitutional Court, ruled that the dismissal decision adopted by the first degree court rendered due expiry of the time period of application commencing from tax payment date in correction requests for declaration-based taxes miscalculated due to the applicant’s […]

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Turkish Constitutional Court: Turkish Counsel of State’s Failure of Unification of Discrepancies Between Precedents in a Reasonable Time Violates the Right to Fair Trial

19 Nov 2020

Turkish Constitutional Court ruled that the applicant’s right to fair trial is violated due to Turkish Counsel of State’s failure to unify discrepancies between precedents in tax litigation in a reasonable time. In the present case, Tax administration requested […]

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