Force majeure in tax law and COVID-19 period review

The concept of force majeure, with its semantic origins, has gained a place in the legal literature, and over time, it has acquired a nature with different meanings and scopes for each branch of law. In this context, it has become a factor that affects tax duties and rights the most, mainly due to natural disasters, sudden serious illnesses, and similar situations. The concept of force majeure, which finds its place in Tax Law in this way, has been renewed with the changing conditions and the developing world order and has taken on a new nature with the latest coronavirus pandemic. The COVID-19 epidemic, which has affected the whole world for a long time, started to appear in our country in March 2020 and caused a devastating process that lasted months or even years. When considered in tax terms, the consequences of the Coronavirus (COVID-19) disease, which is included in the concept of force majeure, have been evaluated within this context by the public authority, and its adverse effects have been tried to be eliminated in line with the measures taken. This study aims to examine the concept of force majeure, starting from its historical origin, first in tax law, and then to discuss the outcome of the measures taken in light of this concept during the coronavirus epidemic within the framework of the documentary screening method. As a result of the research, it was concluded that the concept of force majeure has a much broader importance in today's world, as it is used in the face of possible situations such as pandemics.