News and Publications

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

Turkey has updated its Environmentally Conscious Accommodation scheme, aiming to further encourage environmentally sustainable tourism. The voluntary certification scheme generally supports environmental awareness, protects the environment, as well as encourages positive environmental contributions. Certificates enable customers to easily identify […]

Turkey has announced that the owners of land vehicles which were confiscated under Anti-Smuggling Law 5607 before 18 June 2014 for failures to pay customs taxes can now apply to receive their vehicle back, under certain conditions. Vehicle owners […]

Turkey has updated construction rules, meaning it will no longer be possible to build studio apartments. Municipalities also now receive the discretion to determine aesthetic aspects of buildings, to ensure new buildings fit with their neighbours. The maximum permitted […]

Turkey’s Constitutional Court recently ruled that land owners’ property rights had been violated by expropriation of land for a dam and hydroelectric power plant project. The legal basis for the expropriation was subsequently cancelled, but the property had been […]