Master'sOpen Access

Litigation procedure in Tax Law

2012
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Advisor: Prof. Dr. Fevzi Rıfat Ortaç

Abstract (EN)

In this study, ın tax law tender period, legislation prouisions abaut legal standing concept and the developments in Turkısh tax law tender period predicating on state cauncil decisions are the subjects of the thesis. In this study about tender period I.Y.U.K., V.U.K. and how the legal orrangements in other legislation are applied in tax judgement are studied.In the First section, investigations about tax judgement organization the theare tical quality of tax court case and commencing a lawsuit are done and general information about these subjects is given. In addition to this , definitions of the fundamental conceptions and the juristic qualities are studied. The situation of the some concepts in comparative law is investigated and the analysis and comparison of these concept is done.In the second section, tender period, general bases and application ways to superior authorities are taken in hand. In this section, detailed explanations about tender period are given, related state council decisions are invoked a precedent.In the last section, the problems about tender period and pleading licence are taken in hand and solutions to these problems are discussed.As a conclusion; with a little bit decreasion of workload of the judgement, legal regulations and enough assignments, judgement problems can be solued.Key Words:1. Law2. Tax3. Administrative4. Suit5. Law suit6. Process

Author

Dr. Orkun Doğan

How to Cite

Orkun Doğan (Master Thesis). Litigation procedure in Tax Law, 2012, Gazi University.

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