GRADUATE SCHOOL
Public Law Without Thesis (Turkish)
KHUK 514 | Course Introduction and Application Information
| Course Name |
Actual Problems of Tax Law
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Code
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Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
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ECTS
|
|
KHUK 514
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Fall/Spring
|
3
|
0
|
3
|
7.5
|
| Prerequisites |
None
|
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| Course Language |
Turkish
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| Course Type |
Elective
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| Course Level |
Second Cycle
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| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The aim of this course is to provide the analytical assessment and problem solving ability of the basic concepts and institutions of tax law within the framework of current problems. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | The course examines the current problems of tax law in the light of information related to other public law areas. |
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Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Discussions on the nature of taxation procedures | • Turgut Candan, Vergilendirme Yöntemleri ve Uzlaşma, Maliye ve Hukuk yay, Ankara 2006 • Celal Erkut, İdari İşlemin Kimliği, Danıştay yay, Ankara 1990 • Serkan Ağar, "Idari İslem Kuramı Perspektifinden Verginin Tarhı", www.idare.gen.tr/tarh.htm • Serkan Ağar, Vergi Yargısında Davaya Konu İcrai İşlem, TBB Dergisi, Y 2006, S 67, pp 285-316 |
| 2 | Discussions on the nature of tax cases | • Ahmet Kumrulu, Vergi Yargılama Hukukunun Kuramsal Temelleri, Ankara, 1989. • Lütfi Duran, “İdari İşlem Niteliğinde Yargı Kararıyla Vergi Davalarının Çözümü”, AİD, V. 21, N. 1, pp 3-14 • Serkan Ağar, "Vergi Davalarının Hukuki Niteliği", www.idare.gen.tr/agar-vergidavalari.htm |
| 3 | Problems related to tax procedure law | • Akkaya, M., “Vergi Sorumlusunun Vergi Yargısı ve Vergi İdaresi Karşısındaki Konumu”, AÜHF Dergisi, V. 46, N. 1-4, Ankara, 1997, pp 186-208 • Barış Bahçeci, Vergi Mahkemesinin Tarhiyat Tutarını Vergi İdaresi Yerine Belirlemesi, 3. Genç Vergi Hukukuçuları Konferansı, Adalet yay, Ankara 2015, pp 164-187 • Danıştay İçtihatları Birleştirme Kurulu kararı N: 2013/3, 2019/1, 08.02.2019 https://www.resmigazete.gov.tr/eskiler/2019/07/20190725-9.pdf |
| 4 | Responsibility for public claims | • Turgut Candan, Kanuni Temsilcinin Vergi ve Diğer Kamu Alacaklarından Sorumluluğu, Maliye ve Hukuk yay, Ankara 2006 • Turgut Candan, Açıklamalı Amme Alacaklarının Tahsil Usulü Hakkında Kanun, Maliye ve Hukuk yay, Ankara 2011 • Billur Yaltı, Vergi Hukukunda Sorumluluğun Sınırı: Mülkiyet Hakkı İnsan Hakları Avrupa Sözleşmesi ve Anayasa Çerçevesinde AATUHK 35 ve mükerrer 35, Prof. Dr. Mualla Öncel’e Armağan, Ankara 2009 • Barış Bahçeci, Kamu Alacağını Takip Hukuku, Seçkin yay Ankara 2019, pp 116-163 • Tahsilât Genel Tebliği, Seri A Sıra No 1 www.gib.gov.tr/sites/default/files/fileadmin/mevzuatek/eski/ Tahsilât_Genel_Tebligi_A1_27062018.pdf Turkish Constitutional Court judgment • E 2014/144, K 2015/291, 09.03.2015 • E 2016/14, K 2017/170, T 13.12.2017 |
| 5 | Discussions on the protection of personal data in taxation | • 6698 Sayılı Kişisel Verilerin Korunması Kanunu https://www.mevzuat.gov.tr/MevzuatMetin/1.5.6698.pdf ECtHR judgment • Satakunnan Markkinapörssi Oy And Satamedia Oy v. Finland http://hudoc.echr.coe.int/eng?i=001-175121 • Serkan Ağar, Vergi Mahremiyeti v Bilgi Edinme Hakkı, Ankara Barosu Dergisi, https://www.serkanagar.com.tr/cms-uploads/D%2011.pdf |
| 6 | Debates on the right to a fair trial in tax disputes | • Billur Yaltı, Vergi Yargılamasında Adil Yargılanma Hakkı: Anayasa Mahkemesi Kararlarında Uygulama Alanı Genişlemesi, https://anayasatakip.ku.edu.tr/wp-content/uploads/sites/34/2017/08/Billur-Yalt%C4%B1-Adil-Yarg%C4%B1lanma.pdf • Mahmut Kaşıkcı, Vergi Hukuku Özelinde Mahkemeye Erişim Hakki Üzerine Bir İnceleme, https://dergipark.org.tr/tr/pub/iuhfm/issue/36734/422586 ECtHR judgments: • Ferrazzini v. Italy http://hudoc.echr.coe.int/eng?i=001-59589 • Jussila v. Finland http://hudoc.echr.coe.int/eng?i=001-78135 |
| 7 | The European Court of Human Rights' case-law on tax penalties and its impact on Turkish law | • Barış Bahçeci, İnsan Hakları Avrupa Mahkemesi’nin Vergi Cezalarında ne bis in idem İçtihadı ile Türk Hukukunun Uyum Sorunu”, Türkiye Barolar Birliği Dergisi, V. 136, Y. 2018, pp 141-162 • Barış Bahçeci, İHAM İçtihadında Vergi Cezalarında ‘Ne Bis In Idem’, Ankara Üniversitesi Hukuk Fakültesi Dergisi, V 67, N 2, Y 2018, pp 253-278 ECtHR judgments: • A and B v. Norway, http://hudoc.echr.coe.int/eng?i=001-168972 • Glantz v. Finland, http://hudoc.echr.coe.int/eng?i=001-144114 |
| 8 | Debates on property rights in tax disputes | • Burak Gemalmaz, Mülkiyet Hakkı, Beta yay, İstanbul 2009, pp 501-511 • Barış Bahçeci, Takip Hukuku, pp 229-252 ECtHR judgment • Sace Elektrik Ticaret ve Sanayi AŞ v. Turkey, http://hudoc.echr.coe.int/eng?i=001-127105 Turkish Constitutional Court judgment • Ford Motor Company Application, http://www.kararlaryeni.anayasa.gov.tr/Content/pdfkarar/2014-13518.pdf • Türkiye İş Bankası AŞ Application, https://www.anayasa.gov.tr/media/5883/2016-2400.pdf |
| 9 | Midterm exam | |
| 10 | Debates on decisions on the right to family and housing in tax disputes | • İrfan Barlas, Kamu Alacaklarının Haciz Yoluyla Takibi, Onniki levha yay, İstanbul 2019, pp 55-62 • Barış Bahçeci, Takip Hukuku, pp 252- 276 • Gelir İdaresi Başkanlığı Tahsilât Genel Tebliği, Seri A Sıra No 1 http://www.gib.gov.tr/sites/default/files/fileadmin/mevzuatek/eski/ Tahsilât_Genel_Tebligi_A1_27062018.pdf ECtHR judgments: • Vaskrsic v. Slovenia, http://hudoc.echr.coe.int/eng?i=001-173102 • Rousk v. Sweden, http://hudoc.echr.coe.int/eng?i=001-123422 |
| 11 | Debates on non-discrimination in taxation | ECtHR judgments • Burden v. The United Kingdom http://hudoc.echr.coe.int/eng?i=001-86146 • İzzettin Doğan And Others v. Turkey http://hudoc.echr.coe.int/eng?i=001-162697 • Carson And Others v. The United Kingdom http://hudoc.echr.coe.int/eng?i=001-97704 Turkish Constitutional Court judgment • Reis Rs Enerji Elektrik Üretimi Motorlu Araçlar Tütün Ürünleri Dağitim Pazarlama Sanayi Ve Ticaret A.Ş. Application, https://kararlarbilgibankasi.anayasa.gov.tr/Basvurular/tr/pdf/2015-17259.pdf |
| 12 | Debates on legal certainty in tax transactions | ECtHR judgment: • OAO Neftyanaya Kompaniya Yukos v Russia, http://hudoc.echr.coe.int/eng?i=001-106308 Turkish Constitutional Court judgment: • Ford Motor Company Application, http://www.kararlaryeni.anayasa.gov.tr/Content/pdfkarar/2014-13518.pdf |
| 13 | Discussions on the proportionality of tax transactions | • Barış Bahçeci, Takip Hukuku, pp 276-291 • Meral SUNGURTEKİN ÖZKAN, Oranlılık İlkesi ve İlkenin İcra Hukukunda Uygulanması, Prof. Dr. Turhan Tufan Yüce’ye Armağan, Dokuz Eylül Üniversitesi yay, İzmir 2001, pp 190-200 ECtHR judgments: • N.K.M. v. Hungary, http://hudoc.echr.coe.int/eng?i=001-119704 • Zehentner v. Austria, http://hudoc.echr.coe.int/eng?i=001-93594 |
| 14 | Debates on the implementation of tax laws in terms of time | • Billur Yaltı, Vergi Hukukunda Geriye Yürümezlik Esası, Beta yay, İstanbul 2011 ECtHR judgments: • Khodorkovskiy and Lebedev v. Russia, http://hudoc.echr.coe.int/eng?i=001-122697 • Welch v. United Kingdom, http://hudoc.echr.coe.int/tur?i=001-57927 |
| 15 | Review of the semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | BAHÇECİ Barış, Kamu Alacağını Takip Hukuku, Seçkin yay, Ankara 2019. ISBN/Ref: 9789750252808 |
| Suggested Readings/Materials | AĞAR Serkan, Vergi Tahsilâtından Kaynaklanan Uyuşmazlıklar ve Çözüm Yolları, Yaklaşım yay, Ankara 2009. ISBN: 978-605-5929-19-0 CANDAN Turgut, Açıklamalı Amme Alacaklarının Tahsil Usulü Hakkında Kanun, Maliye ve Hukuk yay, Ankara 2011. ISBN: 978-605-05-0264-0 |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury |
1
|
30
|
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
30
|
| Final Exam |
1
|
40
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
16
|
5
|
80
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
1
|
25
|
25
|
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
25
|
25
|
| Final Exam |
1
|
47
|
47
|
| Total |
225
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
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#
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Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | Consolidates the interpretation ability with an analytic and integral point of view on the basis of legal norms in the field of public law. |
X | ||||
| 2 | Develops her/his knowledge in expertise level regarding the terms and institutions in public law and its subdivisions. |
X | ||||
| 3 | Forms new information by combining theoretical and applied knowledge obtained in public law with the knowledge from different disciplines. |
X | ||||
| 4 | Solves problems by using the theoretical and applied knowledge obtained in expertise level regarding private law. |
X | ||||
| 5 | Uses the research methods unique to the area of public law. |
X | ||||
| 6 | Transfers the knowledge and equipments to be obtained in expertise level regarding public law and its subdivisions in an efficient way both in written and verbally. |
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| 7 | Solves the legal problems especially, the disputes before the courts. |
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| 8 | Considers social, scientific and ethic values in the processing and evaluation phases of knowledge. |
X | ||||
| 9 | Carries on a study independently which requires expertise in public law and its subdivisions. |
|||||
| 10 | Prepares an authentic dissertation/term project in compliance with the scientific criteria in public law. |
X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest