000			01609nab a2200229 c 4500
999			_c146649 _d146649
003			ES-MaIEF
005			20221028132039.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_968284 _aYalti, Billur
245		0	_a Right to a reasonable time during tax audits in Turkey _c Billur Yalti
500			_aResumen.
520			_aThis 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.
650		4	_aPROCEDIMIENTO TRIBUTARIO _948144
650		4	_aINSPECCION TRIBUTARIA _941016
650		4	_aAUDITORIA FISCAL _932216
650		4	_aPLAZOS _970145
650		4	_aTURQUIA _948637
773	0		_9168245 _oOP 2141/2022/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 10, October 2022, p. 730-735
942			_cART