Tax Law and Tax Disputes: Articles

How is it assessed whether money received in a bank account is a loan, a gift or business income? Documents in the examination, types of tax and the time limit for filing a case.

Tax liability of the shareholder, the board of directors and the statutory representative of a joint-stock company; delegation of authority, term of office and an action against a personal payment order.

Inheritance and transfer tax for foreign and overseas heirs: 2026 exemptions, filing periods, calculation examples and Council of State decisions.

Inheritance of company shares: limited and joint-stock companies, foreign heir, share register, real value and current Court of Cassation decisions.

Transferring inherited money from Türkiye abroad: bank documents, tax, power of attorney, source review, costs and resolving payment problems.

Liability of shareholders, managers and the liquidation officer for tax and SGK debts: share transfers, deregistration, the 15-day period for payment orders and defense documents.

How is inherited house rent shared? For an heir abroad: collection authority, accounting claims, ecrimisil, tax and a real Court of Cassation decision.

The closing process for a limited or joint-stock company: the decision, three creditor notices, the three-month wait, documents, costs, and the steps from the final balance sheet to deletion.

The validity of electronic notification in tax matters, the fifth-day calculation, SMS notices, the wrong addressee, and objections based on technical records.

Single and triple penalty rates, the increase for unregistered activity, recidivism, the annulment action, reduction and settlement conditions for the tax loss penalty.

Protecting the time limit for an action when a tax technical report is not served with the assessment notice, requesting access to the report and preparing objections on the merits together.

Implementing a tax court decision: refund of the amount collected, interest, lifting of attachments and what to do when the decision is not carried out.

Learn about notice of a tax audit, production of books and documents, objections to audit minutes, hearings before the report evaluation commission and preparing for litigation.

Review the objection, reservation, signature, document submission and report evaluation steps in a tax examination record, and their effect on your right to sue.

Learn about correction and complaint applications for tax errors, the limitation period, the lawsuit against a rejection decision and the distinction from legal disputes.

The thirty-day period, time limits for specific proceedings, verifying the notification date, the effect of administrative applications, fiscal recess and what to do when the period has run out.

The deadline for an appeal and an appeal on points of law against a tax court decision, the date that sets the monetary thresholds, petition preparation and stay of execution.

Allocation of the burden of proof, the court's ex officio investigation, bank and commercial records, objections to expert reports and the right to a reasoned judgment.

Compare settlement, the discount under Article 376 of the Tax Procedure Law (VUK) and lawsuit options for a tax penalty. Learn the 2026 limit, application deadlines and the difference from the tax principal.

Review the deadline to sue against tax and penalty assessment notices, electronic notification, grounds for annulment, evidence and the effect of a settlement on the right to sue.