Tax Law and Tax Disputes: Articles

The conditions for precautionary attachment for tax debt, the 15-day time limit for an action, lifting by security and the documents needed for a stay of execution.

Application for deferral of a tax debt, the 72-month ceiling, the 10 million TL security threshold, interest, the status of attachments and a lawsuit against a refusal.

Attachment of a house, land and vehicle for tax debt: a residence appropriate to the debtor’s circumstances, vocational vehicle, proportionality, time limit for suing and routes to lift the attachment.

Arm's length price, intra-group services, interest and trademark fees in transfer pricing. Loss to the Treasury, documentation, penalty reduction and litigation preparation.

Tax debt of a dissolved or liquidated company: liability of shareholders, former managers and the liquidation officer, limits on distributions and payment orders.

The difference between the taxpayer and the person responsible for the tax in wage and rent withholding; failure to withhold, filing and payment problems, penalties and litigation routes.

The stamp tax base, rate, exemptions, contractual penalties and refunds after termination in contracts and supplementary protocols. Correction and litigation routes.

Capital reduction in joint-stock and limited companies: returns to shareholders, loss offsetting, creditor notices, cancellation periods and the tax ordering under CTL Article 32/B.

Liability of a limited liability company shareholder, a manager and a joint-stock company board member for SGK debt: term of office, share transfers and distinctions in personal enforcement.

The 15-day time limit for an action against an SGK payment order, the labor court, notification, objections on the debt and the statute of limitations, and stopping enforcement.

Inheriting a vehicle bought with a special consumption tax (ÖTV) exemption: transfer to a single heir, the five-year and ten-year distinction, the tax calculation and a guide to objections based on two Council of State decisions.

The share ratio in inherited tax debt, tax penalties that lapse on death, interest, disclaimer of inheritance, judicial disclaimer and the payment order sent to an heir.

Public receivables in a composition with creditors (konkordato), the effect of the moratorium on enforcement and attachment, tax and SGK debts, late-payment surcharges, and the liability of partners and managers.

Rejection, delay, offsetting and interest claims in VAT refunds. Application documents, time limits and routes to court for export, reduced-rate and withholding refunds.

Annulment of dispositions under Law No. 6183, the Constitutional Court decision on sales to relatives, the distinction between the two-year period and the five-year limit, and the third party’s document-based defense.

Conditions for precautionary tax accrual, the provisional tax base calculation, its relationship with precautionary attachment, the 15-day time limit for an action and correction after normal accrual.

The distinction between retention of goods at the airport and judicial seizure, the record, the 15-day objection, Criminal Procedure Code applications, disposal and getting the goods back.

The meaning of the green and red channel at the airport, undeclared goods, the Article 235/3 tax calculation, the distinction from smuggling, and objections to customs penalties.

The assessment committee decision and objection to the assessment in property tax. The 2026 value cap, filing period, comparable-sales documents and expert review.

Actual sale price, appraisal value, penalty for under-declaration and routes of challenge for the title deed fee. The December 2025 amendment and document preparation.