Right to a reasonable time during tax audits in Turkey Billur Yalti
By: Yalti, Billur
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Material type: 
ArticleSubject(s): PROCEDIMIENTO TRIBUTARIO | INSPECCION TRIBUTARIA | AUDITORIA FISCAL | PLAZOS | TURQUIA
In:
Intertax v. 50, n. 10, October 2022, p. 730-735Summary: This article focuses on the legal basis of reasonableness in time during tax proceedings. The author explains the legal grounds that might form the basis of its applicability during tax audits. In this regard, primary or secondary legal sources might form the legal basis of the application of the reasonable time requirement, which is the case in Turkey. However, what happens if there is no national legislative provision for the time limitation in the national legal order or, even if there is one, it is not applied effectively? Would there be any other legal grounds to protect the taxpayer from lengthy audit proceedings that may jeopardize his rights? The author discusses these issues and provides an answer from a human rights perspective by referring to the landmark decisions of the European Court of Human Rights (ECHR) and the interesting judgments of the Turkish Constitutional Court.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/10-6 (Browse shelf) | Available | OP 2141/2022/10-6 |
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| OP 2141/2022/10-3 Revenue effects of the Global Minimum Tax under Pillar two | OP 2141/2022/10-4 Pillar two and African countries | OP 2141/2022/10-5 Addressing base erosion and profit shifting | OP 2141/2022/10-6 Right to a reasonable time during tax audits in Turkey | OP 2141/2022/10-7 Thirty years of fiscal (in)coherence | OP 2141/2022/1-1 Agreement?, what agreement? | OP 2141/2022/11 Intertax |
Resumen.
This article focuses on the legal basis of reasonableness in time during tax proceedings. The author explains the legal grounds that might form the basis of its applicability during tax audits. In this regard, primary or secondary legal sources might form the legal basis of the application of the reasonable time requirement, which is the case in Turkey. However, what happens if there is no national legislative provision for the time limitation in the national legal order or, even if there is one, it is not applied effectively? Would there be any other legal grounds to protect the taxpayer from lengthy audit proceedings that may jeopardize his rights? The author discusses these issues and provides an answer from a human rights perspective by referring to the landmark decisions of the European Court of Human Rights (ECHR) and the interesting judgments of the Turkish Constitutional Court.
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