Law
The Constitutional Court has annulled subparagraph 1 of paragraph 1 of Article 28 of Law No. 6183.
The Constitutional Court has annulled subparagraph 1 of paragraph 1 of Article 28 of Law No. 6183. With the decision of the Constitutional Court dated 22.06.20…
15/09/2023
Taxation of Agio Under the Additional Tax Introduced by Law No. 7440
Taxation of Agio Under the Additional Tax Introduced by Law No. 7440 Is Agio a Gain? Agio is the gain obtained by issuing shares above the nominal value of the…
07/07/2023
The Decision of the Constitutional Court Regarding the Authority of On-Site Inspection dated 20.06.2023.
The Decision of the Constitutional Court Regarding the Authority of On-Site Inspection of the Competition Authority dated 20.06.2023. With its judgment (The Ju…
20/06/2023
Statute of Limitations on Small Payments
Do Small Payments Made By Tax Officials Prevent The Expiration Of Tax Debt? In tax law, expiration refers to the elimination of tax debt after a certain period…
05/06/2023
Termination of Co-ownership
Does VAT Apply When Shareholders Are Buyers in Partition Sales (Liquidation of Co-ownership)? Partition sales, also known as "izale-i şüyu" in Turkish, refer t…
22/05/2023
Legal Evaluation of the Additional Tax Introduced by Law No. 7440
Legal Evaluation of the Additional Tax Introduced by Law No. 7440 An Additional Tax obligation for 2022 has been introduced for corporate taxpayers under Artic…
10/05/2023