One of the conditions that necessitate being placed under guardianship and thus being protected is “minority,” and the other is “restriction.” Minority: Minors remain under the custody of their parents until they reach the age of majority (18 years) or are deemed adults through marriage or a court decision. Thus, minors generally do not need...
In tax law, the statute of limitations is a critical concept that affects both the state’s financial rights and the taxpayer’s legal security. The state cannot be expected to demand tax liabilities indefinitely, and similarly, taxpayers should not live under the perpetual threat of old debts. The statute of limitations ensures balance between these interests....
The primary purpose of tax law is to ensure that the state generates income to finance public expenditures. However, for the tax system to function effectively, it is not enough to simply determine tax rates—sanctions must also be deterrent when obligations are not fulfilled. At this point, tax misdemeanors and crimes define the administrative and...
The timely and complete collection of taxes, which are among the state’s most essential sources of revenue, is of vital importance for the sustainability of public services. However, in certain cases, taxpayers fail to pay their tax debts on time. In such situations, the coercive enforcement process comes into play to secure the collection of...
Tax lawsuits are legal actions initiated by taxpayers against procedures carried out by the tax office or other administrative authorities. These lawsuits, which fall under administrative jurisdiction, aim to ensure the legality of tax procedures and protect the rights of taxpayers fulfilling their obligations. Tax lawsuits, examined under two main categories—annulment actions and full remedy...
Reduction of Tax Penalties and Exceptions: A Detailed Review Tax penalties are sanctions imposed when taxpayers fail to fulfill their legal obligations. However, under certain conditions, these penalties can be reduced. The reduction of tax penalties provides taxpayers with certain advantages to ease the burden of penalties when they fail to meet their tax obligations....
Joint Assertion of Will Annulment and Reduction Claims in a Single Lawsuit In inheritance law, heirs may bring legal actions based on various claims. Among the most common types of lawsuits in practice are annulment and registration actions due to collusion by the deceased (muris muvazaası), reduction (tenkis) actions, equalization claims, and will annulment cases....
Reduction actions (tenkis lawsuits) are a specific type of lawsuit under Turkish Civil Code, falling within the realm of inheritance law. These lawsuits are initiated by heirs whose legally protected reserved shares have been diminished due to the testamentary dispositions or inter vivos transactions made by the deceased. The primary purpose of a reduction action...
The family residence refers to the shared living space chosen by spouses during their marriage, where they live together and carry out their family life. This residence is not merely a place of shelter; it also serves as a center that ensures the social, psychological, and economic security of the spouses and their children,...
As in all contracts, in construction contracts, the parties must fulfill their contractual obligations as agreed in the contract. In construction contracts, the main debt of the contractor is to complete the construction and deliver it on time. If the contractor cannot deliver the construction on time, she/he will be responsible for this delay. If...
