27 Apr 2023
1. DEVELOPMENT OF M&A TRENDS IN TECHNOLOGY COMPANIES IN RECENT YEARS IN TÜRKIYE a) Overview: Technology start-ups in Türkiye have been around since the 1980s with e-mail and internet provider companies. However, it took several decades for the market to […]
12 Jan 2023
The Decree on the Determination of the Companies Subject to Independent Audit (“Decree”) is published in Official Gazette dated 30 November 2022 and numbered 32029. The Decree will enter into effect on 1 January 2023, upon which the current […]
28 Oct 2022
The Council of State Assembly of Tax Courts (the “Council”) decision relates to a series of cases, where the applicants claim that the land registry fees charged to buyers and sellers of properties that are rebuilt pursuant to Law […]
18 Jun 2021
We have previously discussed in our article titled “Turkey Moves To Regulate Electric Scooters” the trends and developments in micro-mobility market and the legislative landscape and efforts in Turkey in respect of regulation of e-scooter businesses. This time, we […]
29 Dec 2020
Electric scooters (“e-scooter”) have been rapidly gaining popularity worldwide as one of the micro-mobility transportation modes. Their swift adaptation to the cities owing mostly to their easy use and efficiency also raised legitimate concerns in terms of safety, sufficiency […]
26 Dec 2019
Turkish Constitutional Court recently evaluated a claim against an article permitting Revenue Administration to action to be taken by pursuant to 4760 numbered Law of Private Consumption Tax (“Law of PCT”), when the illegally imported goods not bearing mandatory […]
27 Aug 2019
Turkey’s Ministry of Trade introduces amendments for price tags, amending the Regulation on Price Tags (“Regulation”) and the Communiqué on the Use of Domestic Manufacture Logo on Price Tags effective as of 27 July 2019. Notable amendments are as […]
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 […]
8 Aug 2019
The Turkish Constitutional Court recently ruled that an applicant’s right of property is not violated for being held jointly and severally liable for the unpaid public debts of the company in which he does not have the representation power. […]
8 Aug 2019
As per article 19 of the Law Number 7186 Amending Income Tax Law and Certain Other Laws (the “Omnibus Bill”), the provisional article 12 (“Provisional Article 12”) has been incorporated into the Corporate Tax Law numbered 5520 (“CTL”). Under […]
