Law
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

HUK451

Course Name:

Administrative and Tax Jurisdiction Law

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
4	0	4	3

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Prof. Dr. NİHAL SABAN

Course Lecturer(s):

Course Assistants:

Course Objective and Content

Course Objectives:

The aim of this course is to provide students with a perspective on the disputes and their solutions arising from Turkish administrative and tax procedure and to increase the students' knowledge of the Administrative Procedure Law and the Tax Procedure Law and to ensure that the students master the concepts, rules, subjects and features related to administrative and tax proceedings.

Subjects included in the administrative procedure law; types of administrative lawsuits, limits of administrative jurisdiction, filing of administrative lawsuits, time limits, competent jurisdiction, silence of administrative authorities (implied refusal + implied acceptance), application to higher authorities, annulment and full judicial proceedings, first examination on petitions, decision to be made upon first examination, hearing, examination of files, expedited trial procedure, procedure for central and common exams, Provisions on disputes arising from activities related to military service, adjudication of cases, suspension of execution, consequences of decisions, situations applicable to the Code of Civil Procedure, jurisdiction, related cases, determination of authority, appeal, appeal, appeal in favor of the law, renewal of the proceedings, correction of the decision, determination of evidence, interruption of work are examined.

Within the scope of the Tax Procedure Law, basic concepts, rules, administrative solutions (reconciliation and error and correction within the scope of VUK, Ombudsman Institution) and judicial solutions, competent and competent courts, proof and evidence, plaintiff and defendant, proceedings subject to litigation, litigation period, first examination on petitions.

Course Content:

Disputes arising in the field of taxation are resolved on the basis of administrative/Tax Procedural Law or judicial process/tax jurisdiction laws. Today, rights-based readings formed by the decisions of the European Convention on Human Rights and the European Court of Human Rights in both solutions have moved the legal framework to the axis of the taxpayer's rights. On the one hand, Additional Protocol 1 to the Convention on the Protection of Property, and on the other hand, the transfer of criminal law principles by the European Court of Human Rights to tax law created parallels with the Individual Application decisions of the Constitutional Court. While this change and transformation creates significant differences in the norm control of the Constitutional Court, it also has important effects on the decisions of the Council of State. All these have brought an obligation to monitor this area and transfer it to tax cases to the tax jurisdiction. The course aims to show both theory and practice to lawyers working or wanting 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) Understand and solve tax law-related: constitutional taxation principles, tax receivable-tax liability and the resulting liability relations, taxation relationship, rights and duties of the taxpayer, income tax, corporate tax and value added tax, tax audit, tax crimes and penalties, tax disputes and solutions, and tax law problems.
2) Reproduce information in the field of taxation using existing legal information.
3) Learn that learning is a lifelong process because tax legislation is constantly changing.
2 - Skills
Cognitive - Practical
1) Follow current legal issues and establish tax law connections.
2) Follow developments in the field of law in parallel with technological developments and use them in daily life (accessing the Official Gazette and court decisions with various apps on mobile phones, using necessary programs for decision scanning, collecting data on various issues, etc.).
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) Read about tax law and related laws and regulations with technical concepts
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Introducing the course to the students and watching the course syllabus	Specified readings for the next lesson
2)	Subject, sources, hierarchy of norms of Administrative Trial Law	Specified readings for the next lesson
3)	The principle of formality, ex officio examination, contradiction, economy and freedom of evidence	Specified readings for the next lesson
4)	Supervision of the administration by the legislative and executive branches and by independent institutions	Readings scheduled for the following week
5)	Judicial and administrative adjudication of administrative disputes, governmental and legislative restraint, independence and impartiality of judges	Specified readings for the following week
6)	Judicial branches, conflicts of jurisdiction and jurisdiction, examples of administrative disputes resolved by the judicial jurisdiction	Specified readings for the next lesson
7)	Council of State and Administrative Court, their establishment and structure	Specified readings for the next lesson
8)	Conflicts of jurisdiction and jurisdiction between administrative jurisdictions, full judicial proceedings, annulment proceedings	Specified readings for the next lesson
9)	Subject matter of annulment proceedings, prerequisites and admissibility on the merits, grounds for annulment, annulment decisions and their consequences, compensation for damages	Specified readings for the next lesson
10)	Comparison of annulment and full judgment actions, prerequisites and acceptance on the merits of a full judgment action	Specified readings for the next lesson
11)	Time limits for filing a lawsuit	Specified readings for the next lesson
12)	Decisions on the first review	Specified readings for the next lesson
13)	Ordinary and extraordinary remedies, appeal, appeal, renewal of the trial, appeal in favor of the law	Specified readings for the next lesson
14)	Execution of judgments in annulment and full judgment cases, clarification and correction of errors	Specified readings for the next lesson
15)	Midterm exam
16)	Relevant legislation -Constitution -Council of State Law -Law on the Establishment and Duties of Regional Administrative Courts, Administrative Courts and Tax Courts -Administrative Procedure Law -Tax Procedure Law Court with jurisdiction
17)	The relationship between the Tax Procedure Law and tax jurisdiction laws Evidence and proof
18)	Plaintiff - defendant Proceedings in dispute Term for filing a lawsuit
19)	Initial review of files Completion of files Interim decisions Hearing Decision
20)	Case petition work
21)	Legal remedies Appeal Appeal in the interest of law Retrial renewal Explanation Correction of errors Abandonment of legal remedy
22)	Appeal petition work
23)	Appeal petition work
24)	Judiciary Tax Procedure Law Turkish Penal Code
25)	Judicial defense petition work
26)	Constitutional Court Claim of unconstitutionality in the case under consideration Constitutional Court Individual Application
27)	Study samples for the Legal Professions Entrance Exam
28)	Study samples for the Legal Professions Entrance Exam
29)	General review before the final
30)	Final exam

Sources

Course Notes / Textbooks:

Eğitim Yöntemi:
1. Teori ve uygulama bağlantısı kurarak, kavramları ve ilkeleri tartışmak.
2. Literatür taraması yapıp, makale incelemeleri ile konuları pekiştirmek.
3. Grup tartışması, örnek olay tartışmaları ve alan örneklerini karşılaştırmak.
4. Ders okumaları ve test sorularının çözülmek ve eksikleri tamamlamak.
5. Ders sürecinde dönem ortası öğretim elemanı değerlendirmesi yapmak.
6. Ara sınavdan sonra öğrencinin kendi sınavını incelemesini sağlamak ve eksikleri tamamlamak.
7. Öğretim üyesine konu ile ilgili sorular hazırlanmak ve ders sırasında sormak.
Education Method:
1. To discuss concepts and principles by linking theory and practice.
2. Literature review and article reviews to reinforce the topics.
3. Group discussion, case study discussions and comparing field examples.
4. Solving the course readings and test questions and completing the deficiencies.
5. Mid-term evaluation of the instructor during the course.
6. To have the student examine his/her own exam after the midterm exam and complete the deficiencies.
7. Preparing questions for the lecturer about the subject and asking them during the lecture.

References:

Nihal SABAN, Vergi Hukuku, 13.Baskı, Beta Yayınevi, İstanbul 2023.

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, Açıklamlı İdari Yargılama Usulü Kanunu

Course-Program Learning Outcome Relationship

Learning Outcomes	1	4	6	2	3	5
Program Outcomes
1) List the concepts and institutions related to various legal disciplines and the relationships between these concepts and institutions.
2) Solves the problems encountered in the practice of law based on legislative texts, judicial decisions and scientific sources.
3) Takes responsibility individually and as a team member to solve complex and unpredictable problems in legal practice.
4) Evaluates the knowledge and skills acquired in the field of law with a critical approach.
5) Informs the relevant people and institutions on legal issues; transfers his thoughts and suggestions for solutions to the problems in written and verbally.
6) Has the infrastructure to try to ensure that concrete disputes are resolved fairly, to follow legal regulations and within this framework.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	List the concepts and institutions related to various legal disciplines and the relationships between these concepts and institutions.
2)	Solves the problems encountered in the practice of law based on legislative texts, judicial decisions and scientific sources.
3)	Takes responsibility individually and as a team member to solve complex and unpredictable problems in legal practice.
4)	Evaluates the knowledge and skills acquired in the field of law with a critical approach.
5)	Informs the relevant people and institutions on legal issues; transfers his thoughts and suggestions for solutions to the problems in written and verbally.
6)	Has the infrastructure to try to ensure that concrete disputes are resolved fairly, to follow legal regulations and within this framework.

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Lesson
Group study and homework
Reading
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

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
total		%
PERCENTAGE OF SEMESTER WORK		% 0
PERCENTAGE OF FINAL WORK		%
total		%

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	28	56	1568
Midterms	1	2	2
Final	1	2	2
Total Workload			1572