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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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Turkey’s Council of State Rules on Results of Failure to Submit the Commercial Books and Documents during Tax Inspection, with Respect to Lawsuits Filed against VAT Assessment

24 Sep 2019

In order to resolve the conflicting judgments, Turkish Council of State’s General Assembly on Unification of Judgments recently decided on assessments and penalties within the scope of lawsuits filed by taxpayers against ex-officio VAT assessment in cases where books […]

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