Competition Law and financial aspects in the logistics sector:EU-Turkey comparison

International logistics applications with Industry 4.0, which is the latest point of technology, are now at another dimension. Logistics is the network of trade in the globalizing world. Economic and political unions give importance to the logistics sector. In this study, the applications of logistic processes will be dealt together in context of competition and tax policy, which are the twins of the European Union and the connection with the Science Revolution. Turkey has experienced the process of harmonization of European Law. An appropriate tax policy for the free movement of goods and services is also essential for fair and effective competition in international logistics applications. The logistics applications and the sector are under scrutiny and we talked about the approach of the Customs Union member country to the logistics sector and the competition rules and financial rules for the logistics sector in parallel with the European Union legislation. The European Union has established rules for the competition and tax policy to ensure that the Single Market operates in a healthy manner. Turkey must demonstrate compliance with both globalization and versatile due to the full European Union membership process. In this study logistics sector (applications) in the process of full nomination of the country and the European Union in terms of financial rules and competition rules are discussed comparatively. The indirect tax policy and taxation applied in the logistic processes have been examined. Besides, the competition rules applied to the logistic private enterprises have been examined. There is no logistic chapter in European Union Legislation. European Union Legislation has transportation and Trans-European Networks chapters. This study mainly focuses on the transportation, Trans-European Networks, customs union, competition, taxation tried to bring the logistic perspective of the European Union. Taxes and tax policy implemented in Turkey, and our country were discussed in terms of logistics processes were investigated in full nomination process. These assessments are being introduced for the identification and evaluation was made in the light of the logistics sector in Turkey in terms of tax treatment. Keywords: International Logistics, Competition Law, Indirect Taxes, Tax Harmonisation, Customs Union.