Tax Criminal Law

The tax evasion offences regulated in Article 359 of the Tax Procedure Law (issuing and using false or misleading documents, concealing books and records and failing to present them, accounting fraud in books and records, printing and using unauthorised documents) and the criminal proceedings arising from them form a special field at the intersection of tax law and criminal law. In these cases the correct reading of the tax audit report, the tax offence report and the opinion procedure; attention to the mutual effect of the tax case and the criminal case; and the proper use of institutions such as continuing offence, effective remorse and payment reductions are decisive. From the investigation stage onwards the defence must be built on a command of tax technique. Av. Doç. Dr. Serkan Ağar, whose doctoral and associate professorship studies are in this field and who is the author of The Offence of Failing to Present Books and Documents and Offences and Penalties under Law No. 6183, acts as defence counsel and provides expert opinions at the investigation and prosecution stages.