Expert Opinion

In tax and administrative law cases, and especially in criminal proceedings based on tax evasion offences, the correct presentation of the technical dimension of the dispute to the court can determine the outcome. Article 293 of the Code of Civil Procedure and Article 67 of the Code of Criminal Procedure allow the parties to obtain an expert opinion and submit it to the file. Av. Doç. Dr. Serkan Ağar, an associate professor of fiscal law who is also appointed by the courts as an expert, prepares scientific opinions on tax assessments, transfer pricing, false invoice allegations, the presentation of books and documents, the collection of public receivables and the lawfulness of administrative acts. The opinions are written in the light of academic literature and case law, linked to the concrete documents in the file and in a clarity the court can use.