Public Law (Master) (Without Thesis) | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | KHYL509 | ||||||||
Course Name: | Tax Disputes And Resolutions | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | E-Learning | ||||||||
Course Coordinator : | Prof. Dr. NİHAL SABAN | ||||||||
Course Lecturer(s): |
Prof. Dr. NİHAL SABAN |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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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 |
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. |
Learning Outcomes | 1 |
4 |
2 |
3 |
5 |
6 |
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Program Outcomes |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution |
Field Study | |
Expression | |
Individual study and homework | |
Lesson | |
Reading | |
Homework | |
Q&A / Discussion | |
Case Study |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Homework | |
Application | |
Presentation | |
Case study presentation |
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 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 1 | 42 | 42 |
Midterms | 1 | 2 | 2 |
Final | 1 | 2 | 2 |
Total Workload | 46 |