Public Law (Master) (With Thesis)
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

KHYL509

Course Name:

Tax Disputes And Resolutions

Course Semester:

Spring
Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	8

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Prof. Dr. NİHAL SABAN

Course Lecturer(s):

Prof. Dr. NİHAL SABAN

Course Assistants:

Course Objective and Content

Course Objectives:

The course aims to show both theory and practice to lawyers working or wishing to work in this field and to support their work in this field.

Course Content:

Disputes arising in the field of taxation are resolved based on administrative/tax procedure law or judicial processes/tax jurisdiction laws. Today, the rights-based readings of the European Convention on Human Rights and the judgments of the European Court of Human Rights have shifted the legal framework to the rights of the taxpayer. On the one hand, the Additional Protocol 1 to the Convention on the Protection of Property and on the other hand, the European Court of Human Rights' transposition of the principles of criminal law to tax law have created parallels in the decisions of the Constitutional Court on Individual Application. While this change and transformation has created significant differences in the norm review of the Constitutional Court, it also has significant effects on the decisions of the Council of State. All these have brought an obligation to the tax judiciary to monitor this field and transfer it to tax cases. The course aims to show both theory and practice to lawyers working or wishing to work in this field and to support their work in this field.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Knows the principles and concepts related to tax disputes and court decisions.
2) Can reproduce knowledge by using existing legal knowledge.
2 - Skills
Cognitive - Practical
1) To be able to read laws and legislation related to tax law and technical concepts.
2) Manage the processes related to crimes and penalties in tax law in any field of law (such as lawyers, judges, notaries and legal counselors), identify problems and produce solutions.
3 - Competences
Communication and Social Competence
Learning Competence
1) Learns that learning is lifelong as tax legislation is constantly changing.
Field Specific Competence
1) To be able to conduct solo or interdisciplinary group studies with other disciplines of law related to the emergence and resolution of tax disputes.
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Meeting with students and introduction of the course. Evaluation of the legal agenda, realization of the methods of accessing legal resources, lecturing, examination of court decisions and homework presentation, midterm and final assignments	Reading the next week's topics from the book
2)	Overview of the genesis and resolution of tax disputes Constitution: Disputes based on tax and taxation principles	Reading the next week's topics from the book
3)	Disputes arising under the Tax Procedure Law	Reading the next week's topics from the book
4)	Disputes arising under the Income Tax Law	Reading the next week's topics from the book
5)	Disputes arising under the Corporate Tax Law and Value Added Tax Law	Reading the next week's topics from the book
6)	Disputes arising under the Law on Collection Procedure of Public Receivables	Reading the next week's topics from the book
7)	Crimes and penalties arising in tax audit according to Tax Procedure Law 1-Administrative ones 2-Those of a judicial nature	Reading the next week's topics from the book
8)	Peaceful resolution of tax disputes 1-Reconciliation 2-Errors and correction	Reading the next week's topics from the book
9)	Tax jurisdiction 1-Administrative judiciary 2-Constitutional judiciary 3- European judiciary	Reading the next week's topics from the book
10)	Case fiction studies: 1-Tax court-appeal and appeal	Reading the next week's topics from the book
11)	Case fiction studies: 2-Constitutional Court 1-Norm audit 2-Individual application	Reading the next week's topics from the book
12)	Case fiction studies:3 - European Court of Human Rights	Reading the next week's topics from the book
13)	Decision review	Decision reading
14)	Decision review	Decision reading

Sources

Course Notes / Textbooks:

Eğitim Materyalleri:
1- O’LEARN’e yüklenen ders video kayıtları
2- O’LEARN’e yüklenen ders slaytları
3- O’LEARN’e yüklenen mahkeme kararları ve çözüm örnekleri
Training Materials:
1- Lecture video recordings uploaded to O'LEARN
2- Lecture slides uploaded to O'LEARN
3- Examples of court decisions and solutions uploaded to O'LEARN

References:

Nihal SABAN, Vergi Hukuku, 11.Baskı, Beta Yayınevi, İstanbul 2021.

Mualla ÖNCEL/Ahmet KUMRULU/ Nami ÇAĞAN/ Cenker GÖKER, Vergi Hukuku, 30. Baskı, Turhan Kitabevi, Ankara 2022.

Billur YALTI/Selçuk ÖZGENÇ, Vergi Hukuku Pratik Çalışma El Kitabı, Beta Yayınları, 2. Baskı, 2007 İstanbul.

Selim KANETİ/Esra EKMEKÇİ/ Gülsen GÜNEŞ/Mahmut KAŞIKÇI, Vergi Hukuku, Filiz Kitabevi, İstanbul 2022.

Yusuf KARAKOÇ, Genel Vergi Hukuku, Yetkin Yayınları, 2019/10 2. Baskı, Ankara.

Fazıl SAĞLAM, Temel Hakların Sınırlanması ve Özü, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Yayınları:506, Ankara 1982.

Friedrich MÜLLER, Anayasa Hukukunda Çalışma Yöntemleri, Yayına Hazırlayan: Fazıl SAĞLAM, Çevirenler: Bertil Emrah ODER, Korkut KANADOĞLU, Osman CAN https://acikerisim.maltepe.edu.tr/xmlui/handle/20.500.12415/7776

Kemal GÖZLER, Türk Anayasa Hukuku, 3. Baskı, Ekin Yayınları, Bursa 2019.

Osman Korkut KANADOĞLU/Ahmet Mert DUYGUN, Anayasa Hukukunun Genel Esasları, 2. Bası, OnikiLevha Yayınları, İstanbul 2021.
Turgut CANDAN, Vergisel Kabahatler ve Suçlar, 5. Baskı, Yetkin Yayınları, Ankara 2022.
Turgut Candan, Açıklamalı İdari Yargılama Usulü Kanunu, 9. Baskı, Yetkin Yayınları, Ankara 2022.
Turgut CANDAN, Açıklamalı Amme Alacaklarının Tahsil Usulü Hakkında Kanun, Gözden Geçirilmiş ve Güncellenmiş Dördüncü Baskı, Yetkin Yayınları, Ankara 2018.

Mustafa BALCI, Kamu İcra Hukuku ve 6183 Sayılı Kanun Uygulaması, 2. Baskı, Oniki Levha Yayınları, İstanbul 2021.
Mustafa BALCI, Vergi Hatları ile Düzeltme-Şikayet Konusunda Uygulamada Yaşanan Hukuki Sorunlar ve Çözüm Önerileri, Oniki Levha Yayınları, İstanbul 2022.

Sibel İnceoğlu, İnsan Hakları Avrupa Mahkemesi Kararlarında Adil Yargılanma Hakkı, Beta Yayınevi, İstanbul 2002.

İnsan Hakları Avrupa Sözleşmesi ve Anayasa, Anayasa Mahkemesine Bireysel Başvuru Kapsamında Bir İnceleme, Editör: Prof.Dr.Sibel İNCEOĞLU, Avrupa Konseyi 2013.

Tolga Şirin, Türkiye’de Anayasa Şikayeti (Bireysel Başvuru), İnsan Hakları Avrupa Mahkemesi ve Almanya Uygulaması ile Mukayeseli Bir İncelme, XX Levha Yayınları, İstanbul 2013.
Anayasa, idare hukuku ve ceza hukuku ile ilgili teorik ve uygulama kitapları.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	4	2	3	5	6
Program Outcomes

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

Program Outcomes

Level of Contribution

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Lesson
Reading
Homework
Q&A / Discussion
Case Study

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Homework
Application
Presentation
Case study presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	1	42	42
Midterms	1	2	2
Final	1	2	2
Total Workload			46