Tax Law and Tax Disputes: Articles

ETDS, e-Defter, e-Invoice and e-Notification are not the same system. This guide explains the 2026 electronic record obligations of newly established joint-stock and limited liability companies.

A comprehensive guide to the risks of authorization, conflict of interest, arm's length price, tax and damages when a shareholder or manager deals with the company or through related persons.

A company account is not a shareholder's personal account. This guide explains the legal grounds on which money may be transferred from a company to a shareholder and the tax risks that may arise.

Individual application to the Constitutional Court after a tax case: the thirty-day period, the right to property, reasoned judgment and the distinction from the Compensation Commission.

The 15-day period for a tax payment order, notification, the action, a stay of execution and the asset declaration obligation.

Requesting a hearing in a tax case, the 2026 monetary threshold, oral arguments, non-attendance, and hearings on regional appeal and appeal on points of law.

The difference between a customs penalty, detention and judicial seizure for a foreign-plated vehicle; 2026 amounts, objection periods, litigation and recovery of the vehicle.

Conditions of voluntary disclosure, the examination and third-party report bar, correcting a return, the 15-day payment condition and risks of loss of rights.

Responding to a tax invitation to explain, the 30-day periods, document preparation, the twenty percent penalty and the relationship with voluntary disclosure.

In an irregular tax notification: wrong address, delivery to an unauthorized person, the distinction between a company and its representative, the date of learning, the payment order and the time limit to sue.

Conditions of VUK 160/A in the ex officio deregistration of taxpayer status, reinstatement, calculation of security, the time limit for an action and stay of execution.

The thirty-day limit for implementing a tax court decision, lifting of attachment, refund of money, notice of a bank account and routes to compensation.

The time limit for producing books and documents, electronic records, additional time, force majeure, the certificate of loss and the distinction between the tax defense and the penalty defense.

Calculation errors in a tax audit report, objections to the minutes, a hearing before the report evaluation commission and the lawsuit against the notice.

Protecting property belonging to someone else in a tax attachment: the ownership claim (istihkak), the seven- and fifteen-day time limits, the competent court, evidence and suspension of the proceedings.

Sale of real estate attached for a tax debt, the seven-day period for annulment of the auction, the competent court, service of notice and title registration.

The seven-day objection of a third party who receives an attachment notice from the tax office, the one-year action for negative declaratory judgment and the routes of challenge against a payment order.

An İYUK Article 11 application, 30 days of silence, the remaining time to sue, and the differences between correction and complaint for tax errors.

The conditions under which a tax office may demand security under Law No. 6183, the time limits for providing security and for filing an action, the accepted guarantees and the stay of execution.

The five-day calculation in tax e-notification, SMS and e-mail problems, Communiqué No. 596, company accounts and what to watch for in the time limit to sue.