Tax returns by reservations and the judicial procedure in Turkish Tax Code

In 378/2th provision of Turkish Tax Procedure Law, it is subjected that tax-payers are not permitted to sue for tax bases they declared and taxes assessed over these bases. In Turkish Tax Law system there exist two exceptions for this provision. These are ? taxing mistake? and ?indictment by filing a return through reservations?. In Turkish Tax Procedure Law, taxing mistakes are legislated while any legislation for reservation institution does not included into the Law. In 26/3 rd provision of Administrative Procedure Act, one may find a legislation towards juridical acts of institution. In addition, 39/3 rd provision of Administrative Procedure Act is also about application of institution of indictment and filing returns by reservation.It would be a very limited approach to assess the application of reservation institution only as indictment by reserving tax returns. As the reservations are dissenting opinions used in order to get some rights later, they give the right of seeking justice towards taxing operations of administrative authorities to tax payers. In fact, in our study we also mentioned that the reservation institution can be used not only for indictments about dissenting opinions but also for applications about Procedure Law of Collection of Public claims and taxes based on realization of collection.In first chapter of our study, we explained the description of reservation and its usage in Private Law and also mentioned about the application of this institution in both foreign countries and Turkey. In addition, the historical backgroud of this institution and its current applications are also included in study. In second chapter, we represented statistical data about reservation applications of tax payers in Turkey. Moreover, in this chapter we also mentioned about tax returns by reservations and taxing through tax returns. In third chapter, juridical procedures about reservations for tax returns; for instance, we explained two courts, one in Constitutional Court and other in State Council, in terms of reservations. In addition, we also represented statistical data about courts about reservation institution. In fourth and the final chapter of our study, we made some proposals about how a reservation institution should be applied in Turkish Tax Law system.