Tax Law

Taxes are monetary values that the state or public legal entities authorized by the state, within the framework of the law, forcibly and gratuitously, over their solvency, in order to meet the public expenditures.

Tax law is the rules that regulate the tax relationship. With a clearer and more established definition, tax law is a set of substantive and formal legal rules regarding the nature of tax liability, the emergence and elimination of tax liability.

Tax law is divided into two as substantive and formal tax law.

Material tax law can be defined as the branch that examines the birth and termination of rights and duties regarding tax debt and the legal principles regarding their content. It examines the birth and termination of rights and duties regarding tax debt and the legal principles regarding their content. The material tax law determines the subject of the tax claim, the person to whom it is directed, and the authorities of the tax administration against the liable and responsible.

Formal tax law, on the other hand, is “the branch that regulates the procedures for the realization of rights and obligations in the tax relationship determined by substantive law”. It is also referred to as the “tax technique”. This includes tax assessment, accrual and collection, resolution of tax disputes and collection of taxes through forced enforcement.

It has 5 branches: Tax Procedure Law, International Tax Law, Tax Enforcement Law, Tax Judgment Law, and Tax Criminal Law.

Tax Procedural Law is called taxation technique and includes the rules showing the realization and use of rights, powers and duties arising from tax relations.

International tax law examines the international dimension of the tax case, especially the solutions to the double taxation problem that may arise between more than one country.

Tax judgment law examines the resolution methods in the jurisdiction of disputes that may arise between the taxpayer and the tax administration.

The tax enforcement law includes the measures to be applied in case the state’s tax receivable is secured and not paid.

The tax criminal law regulates the sanctions that taxpayers will face if they do not comply with their obligations.

Demir Law Firm aims to provide effective, fast, economical and solution-oriented services by protecting the interests of its clients in the field of Tax Law.

Demir Law Firm provides legal services to its clients on the following matters regarding the Tax Law:

• Litigation, reconciliation, representation and consultancy services in tax-related legal disputes,
• Legal support in compliance with tax law legislation in tax disputes arising from resource transfers, inter-company transactions, and special transactions such as transactions with shareholders,
• Filing criminal notice and cancellation of payment order lawsuits, following up the lawsuits.