Significant Constitutional Court Decision in relation to Tax Disputes

Dear Business Partners,

The Constitutional Court made significant analysis in relation to tax disputes in its Decision dated 27.03.2019 and No. 2018/9115. The essential subjects indicated in the Decision may be summarized as follows.

 As per Article 359 of the Tax Procedural Code No. 213, notification of tax assessments and initiation of the criminal procedure against the same taxpayer do not constitute the breach of the non bis in idem principle (principle stating that a person cannot be prosecuted for more than once from the same - criminal- behavior) due to the fact that tax law and criminal law constitute 2 separate disciplines.

Please find the Turkish version of the relevant Decision here.

Should you need any further information, please do not hesitate to contact us.

Kind regards,

Erdem & Erdem

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