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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 […]

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