RECENT DECISIONS

The Istanbul 13th Tax Court annulled the assessment because the administration, which had inferred undeclared income from the similarity of amounts entering and leaving an account, could not show how it had reached the difference in the tax base.

The Tax Court unanimously stayed execution, without requiring security, of an ex officio deregistration and a demand for TRY 15 million in security where the risk of issuing false documents was not based on concrete findings.

The Plenary Session of the Tax Chambers of the Council of State finally held that an assessment based solely on a tax technique report, without a tax audit report being drawn up, is unlawful.

The Istanbul Regional Administrative Court 8th Tax Chamber held that where a correction return is filed upon a coercive letter from the administration, the taxpayer’s intention must be deemed to be one of reservation even if no reservation is separat

The Plenary Session of the Tax Chambers held that the dispute over the special consumption tax rate on range-extender electric vehicles is a matter of legal interpretation rather than a manifest tax error, effectively closing the correction and complai

The 9th Chamber of the Council of State reversed the regional court’s decision, stressing that invoices based on genuine deliveries of goods cannot be arbitrarily disregarded and that the deduction cannot be refused without a finding of falsity.

The Ankara Regional Court of Appeal 27th Civil Chamber held that even where termination is deemed justified, the price of work done by the contractor for the benefit of the employer may be claimed under the rules on unjust enrichment.

The Afyonkarahisar 1st Labour Court held that a founding shareholder who has no power to represent and bind the company and holds no senior management position cannot be held liable under Laws No. 5510 and 6183 for the company’s social security debt

The Kayseri Regional Court of Appeal 6th Civil Chamber held that, in an undertaking given to a university, the surety cannot be held liable for an amount for which the principal debtor cannot be held liable; otherwise the suretyship would be applied as

The Grand Criminal Chamber of the Court of Cassation held that the acts of issuing and using false documents in Article 359/b of the Tax Procedure Law constitute a single offence with alternative acts; a significant change in case law on tax offences.<