Critical tax law cancellation from AYM

The Constitutional Court annulled the regulation, which was added to the Tax Procedure Law with a temporary article, regarding the payment of taxes and other debts in order to benefit from the penalty reduction in tax crimes, not filing a lawsuit in the tax court, and waiving if filed.

In order to benefit from penalty reduction in tax crimes, the regulation added to the Constitutional Court (AYM) Tax Procedure Law (VUK) with a provisional article regarding the payment of taxes and other debts, not filing a lawsuit in the tax court, waiving it if filed, in terms of the phrases "execution" and "prosecution". It was found to be contrary to the law and cancelled.

CANCELLATION TERMS OF CLAIMS

Ankara Bilim University Faculty of Law, Department of Fiscal Law Faculty Member Attorney Assoc. Dr. Serkan Ağar evaluated Hürriyet. According to Ağar, with the annulment, the tax crime files that are at the stage of prosecution or execution before April 15, 2022, the date of entry into force of the law, will not be required to abandon tax cases for effective repentance. The penalty for paying the tax debt will be reduced. The requirement to waive the case has also been removed.
RENEWAL IN THE JURISDICTION IS ON THE AGENDA

Ağar said that the annulment decision will not be retroactive, but the courts will also consider voiding the case before the decision, taking into account the decision of the Constitutional Court. In this case, he said, there is a possibility that the lawsuits will continue. Agar said, "In such a case, the renewal of the trial may come to the fore."

BRINGING EXCEPTIONS

“As such, the annulment decision actually brings an "exception". In other words, the second sentence of the first paragraph of the Provisional Article 34 has not been repealed, but lost its ability to be enforced only in terms of criminal files that were at the stage of "prosecution" and "execution" before April 15, 2022.