14 Dec 2017
The Turkish Constitutional Court recently held that suspending the statute of limitations while the Tax Valuation Commission deliberates is constitutional, provided certainty and proportionality principles are respected. The Court ruled that this did not impose an excessive and unbearable […]
7 Dec 2017
The Turkish Constitutional Court recently considered the legal basis for confiscating LPG from a gas station. It held that since the act in question was not a crime, confiscation under the Turkish Penal Code is not possible. Therefore, the […]
15 Nov 2017
Turkey has clarified rules for taxing income derived from independent professional services (and similar activities) carried out within Turkey, by residents of countries which have double taxation prevention agreements with Turkey. The number of days a company’s employees spent […]
15 Nov 2017
Turkey’s Constitutional Court recently considered a claim arising from a dismissed lawsuit, seeking compensation for expropriated land. The lower court had dismissed the compensation case without making any substantive examination of the claim. The lower court dismissed the case […]
11 Nov 2017
Turkey’s Constitutional Court recently held that legal representatives are jointly responsible with the respective legal entity for public debts which were payable during their time of influence. The court held that this does not upset the balance between public […]
25 Oct 2017
Turkey’s parliament is considering a new legislative regime focused on crowdfunding. It is the first time that crowdfunding structures receive specific attention from Turkish legislators. The proposed regime includes definitions, licensing aspects, as well as the roles of various […]
7 Sep 2017
Taxpayers in Turkey can file lawsuits against assessments of tax bases, provided their declaration included a reservation annotation and was made by the relevant deadline. Taxpayers cannot add a reservation annotation if their declaration was made after the deadline […]
22 Aug 2017
Turkey has updated tax procedures so that any outstanding amounts which a taxpayer owes for Special Consumption Tax are now automatically offset against any VAT refunds which the government owes to the taxpayer. Previously, these two elements were dealt […]
11 Aug 2017
Turkey’s Ministry of Finance has announced details for the process whereby taxpayers can provide a written explanation, seeking to potentially avoid audit or referral in the context of suspected tax evasion. Accordingly, the Evaluation Commission will be formed within […]
3 Aug 2017
Turkey’s Constitutional Court recently considered circumstances where an applicant had gifted land to the local municipality for road construction, without receiving compensation. The municipality later re-zoned the property as a residential area, merging it with another land parcel in […]
