We provide secure and rapid expert support in legal proceedings concerning tax disputes and litigation.
Tax Law and Tax Dispute Management Services
Tax Law is a fundamental branch of law closely related to the fiscal discipline of public law, which examines the establishment of taxes, duties, fees and similar financial obligations by the state to cover public expenditure, the origin of these obligations, their accrual, collection and legal disputes related to these processes. The Turkish Tax System is based on a complex and detailed body of legislation, primarily comprising the Tax Procedure Law No. 213, the Law on the Collection Procedures of Public Receivables No. 6183, and special tax laws levied on income, wealth, and expenditure.
Our office specialises in helping companies and individuals optimise their tax obligations in the most effective and lawful manner, protecting their rights during tax audits, and resolving disputes with the tax authorities through administrative and judicial processes. Our services are based on the principles of legal risk analysis, preventive tax planning, and effective dispute resolution.
Tax Consultancy and Risk Management
The constantly changing and evolving nature of tax legislation makes it essential for taxpayers to receive professional support in their tax compliance processes. Our aim is to minimise the tax risks our clients may encounter.
- Tax Planning and Optimisation: Determining legal strategies for establishing the most suitable tax structure within the framework of legal incentives and exemptions for key tax items such as Corporation Tax, Income Tax, Value Added Tax (VAT) and Special Consumption Tax (SCT).
- Preparation for and Assistance with Tax Audits: Legal guidance during the examination of books and documents in tax audit processes and preparation of defences and opinions against the Audit Report.
- Transfer Pricing Legislation: Auditing the compliance of prices applied in transactions with related parties with the ‘arm's length principle’ and the legal assessment of transfer pricing reports.
- International Tax Law and Double Taxation Avoidance Agreements: Analysis of tax liabilities in cross-border transactions and provision of legal opinions within the framework of the provisions of the Double Taxation Avoidance Agreements (DTAAs) to which Turkey is a party.
Administrative Resolution Methods for Tax Disputes
Administrative appeals and settlement procedures available before resorting to litigation against Tax/Penalty Notices issued by the tax authorities play a significant role in reducing the cost and duration of the legal process.
- Correction and Complaint Applications: In the event of the detection of errors in tax liability, tax base or tax, the preparation and follow-up of corrections to be made to the tax office and complaints to be submitted to the Ministry of Finance in accordance with the relevant articles of the Tax Procedure Law.
- Settlement (Pre-Assessment and Post-Assessment): Representation of clients in negotiations with the administration and settlement commissions following the completion of a tax audit or the notification of a tax/penalty notice, and ensuring the process is managed in accordance with the law.
- Repentance and Reform: In self-assessment taxation, consultancy services in processes where the provisions of Article 371 of the Tax Procedure Law on repentance are utilised to prevent tax loss penalties by voluntarily submitting a tax return after the legal deadline has passed.
Judicial Remedies and Case Tracking
Where administrative remedies prove ineffective or where direct legal action is required, comprehensive litigation services are provided before tax courts, regional administrative courts and the Council of State.
- Tax Cases:
- Tax Assessment Cancellation Cases: Cancellation lawsuits filed on the grounds that the tax assessment and the tax loss/irregularity penalties imposed are unlawful, following the notification of the tax/penalty notice.
- Requests for Suspension of Execution: Managing the processes of obtaining suspension of execution decisions from tax courts in order to prevent irreparable or impossible-to-compensate damages.
- Collection Law Disputes: Within the framework of the provisions of the AATUHK regarding the collection of public debts, the application of provisional attachment, the request for security, the lifting of attachments applied, and the pursuit of legal remedies against disputes arising from the collection of public debts.
- Tax Evasion and Related Criminal Provisions: Tax investigation of actions falling under the scope of Smuggling Offences (Article 359) of the Tax Procedure Law and subsequent criminal proceedings, acting as defence counsel or plaintiff's representative.
Tax Law is a vital area that directly affects the financial structure of businesses and individuals. The accurate determination of tax obligations, effective management of disputes and successful representation in judicial proceedings are only possible with in-depth knowledge of the legislation and experience. Our office is committed to providing its clients with high standards of legal assurance in all sub-fields of Tax Law.
To optimise your financial obligations within legal limits, manage your tax risks and protect your rights in administrative and judicial proceedings, please contact our team of experts.
