"Ey aziz, mâlûm olsun ki hukemâ demişlerdir; âlem bir defterdir, her yıldız ol defterde bir harftir ve her harfin bir hakkı vardır. Ol hakkı gözetmeye mizan derler. Mizanı gözeten, nuru ziyade eder; mizanı aşan, çerağı söndürür. İmdi her kim bir kandilden, kandilin takatinden ziyade alırsa, aldığı ışık olmaz, karanlık olur. Zira tahsilin evveli mârifettir; mârifetsiz tahsil yağmadır. Hak Teâlâ her cânı bir hazine kılmıştır; hazinenin kadri bilinmekle artar, alınmakla eksilir. Sen ol hazineyi bilenlerden ol; alanlardan olma."Mârifetnâme, Kayıp Nüsha, Fenn-i Râbi, Mizan Bâbı, müstensihi meçhulSerkan Ağar, Vergi İmparatorluğu, KDY, 2026
Av. Doç. Dr. SERKAN AĞAR
“Whoever does not crack the shell of the walnut to see its kernel takes the whole walnut for shell.” Al-Ghazali
Tax disputes from the pre-assessment stage to the Council of State; litigation strategy, pleadings and defence.
Tax Criminal Law
Defence in investigations and prosecutions for tax evasion offences under Article 359 of the Tax Procedure Law, including false documents and failure to present books.
Damages Claims
Bodily injury and loss of support claims arising from traffic accidents and full remedy actions based on the liability of the administration.
Investor Disputes
Legal remedies for investors who have suffered losses from fund liquidations, portfolio management companies and investment firms.
Tax Audit Advisory
Management of the audit process, intervention at the minutes and report stage, assessment of settlement and administrative remedies.
Administrative Litigation
Actions for annulment of administrative acts, full remedy actions, zoning and expropriation disputes and objections to administrative fines.
Public Receivables
Disputes under Law No. 6183 arising from payment orders, attachment, e-attachment, precautionary attachment, security and the liability of legal representatives.
Expert Opinion
Court-appointed expert examinations and party expert opinions in tax, administrative and tax criminal law (CPL Art. 293, CCP Art. 67).
Sports Law
Athlete, club and federation disputes, disciplinary and arbitration proceedings and the taxation of sports activities.
Data Protection
KVKK compliance, VERBİS obligations, Board complaints and defence and litigation against administrative fines.