HUK 566 | Course Introduction and Application Information

Course Name
Impact of Tax Law on Law of Contracts
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HUK 566
Fall/Spring
3
0
3
7.5

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Second Cycle
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives The aim of this lecture is to teach various tools of tax law to intervene private law relations, their impacts and effects on the formation and implementation of private law contracts.
Course Description The students who succeeded in this course;
  • Predict the risks related to private law relations arising from tax law.
  • Define fiscal liabilities of contracting parties.
  • Conduct an analytical analysis between private law contracts and fiscal liabilities.
  • Interpret contract provisions under public law.
  • Explain the difference of opinions between the Ministry of Finance and judicial organs related to various private law contracts issues.
Course Content Impact of tax law on private law contracts, rules applied by tax administration for the interpretation of private law relations and judicial approach to the issues in question.

 



Course Category

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 Questions on The Validity of Contract Provisions Regarding The Transfer of Tax Burden Mustafa Akkaya, Özel Hukuk Sözleşmesinde Yer alan Hükümlerin Geçerliliği Sorunu, Yaklaşım N. 85 Y. November 2000, p 145-151. Gülsen Güneş, Vergi Yükümlülüğü ya da Vergi Sorumluluğuna Yönelik Sözleşmelerin Vergi Dairesini Bağlayıcılığı İstanbul Barosu Dergisi V 67, Y1993, p 475-497. Doğan Şenyüz, Vergi Hukuku Açısından Özel Hukuk Sözleşmeleri, Yaklaşım yay, Ankara 2002, p 31-50
2 Distinction Between Collusive Transactions and Transactions for Tax-Veiling Purposes Serkan Ağar, Transfer Fiyatlandırması, Yaklaşım yay. Ankara 2013, p 238-267
3 Economic Approach Principle and Interpretation of Private Law Contracts Mustafa Akkaya, Ekonomik Yaklaşım, Mali Akademi yay. Ankara 2016, p 78-98. Ertuğrul Akçaoğlu, ABD Vergi Hukukunda Özün Şekle Üstünlüğü İlkesi, Ankara Barosu Dergisi, Y 2012, V 2, p 171-184
4 Issues Related to VAT Arising From Construction Agreements In Return For Flat Mehmet Maç-Şenol Turut, Hasılat Paylaşımı Sözleşmesi Kapsamında Arsa Satılması, Lebib Yalkın Mevzuat Dergisi, Sayı 87, Mart 2011, www.lebibyalkin.com. 15/11/2011 tarih ve B.07.1.GİB.4.07.16.01-GVK.2010.80-357 sayılı Maliye Bakanlığı özelgesi, www.gib.gov.tr
5 Actions for Nullity Filed Against Invalid Dispositive Transactions and Their Fiscal Outcomes Binnur Çelik, “İptal Davası Ve Kamu Alacaklarının Korunması Bakımından Önemi”, Yaklaşım, V 87, Mart, 2000, p 45-57. Binnur Çelik, Amme Alacaklarının Tahsil Usulü Hukuku, İş Bankası yay., İstanbul 2000, p 99-119. Yusuf Karakoç, Kamu İcra Hukuku, Yetkin Yayınevi Ankara 2015, p 365-413. Adnan Gerçek, Kamu Alacaklarının Takip ve Tahsil Hukuku, Ekin yay, Bursa 2015, p 204-208
6 Transactions on Title Deeds and Issues Arising From Deceptive Declaration of Title Deed Fees Mustafa Akkaya, Özel Hukuk Sözleşmesinde Yer alan Hükümlerin Geçerliliği Sorunu, Yaklaşım N. 85 Y. Kasım 2000, p 145-151. Related decisions of Court of Cassation www.kazanci.com
7 Distribution of Tax Burden in Lease Agreements and Withholding Tax Bumin Doğrusöz, Kira Sözleşmelerinde Vergi Yükünün Yansıtılması, Dünya, 24.01.2017 Bumin Doğrusöz, Kira Sözleşmelerinde Stopaj ve KDV, 22.03.2016
8 Fiscal Liabilities Arising From Change of Lessor in Lease Agreements Related decisions of Court of Cassation www.kazanci.com. KDV Genel Tebliği www.gib.gov.tr
9 Issues Related to Taxation of Illegal Agreements Related decisions of Court of Cassation www.kazanci.com
10 Impact of Exercising Pre-emption Right on a Already Executed Contract of Sale Related decisions of Court of Cassation www.kazanci.com KDV Genel Tebliği www.gib.gov.tr
11 Midterm exam
12 VAT Based Review of Barter Trade Agreements Mehmet Erkan, Yeni Bir Finansman Aracı Olarak Barter’ın Vergi Hukuku Karşısındaki Durumu, Vergi Dünyası, Y 2000 Mayıs, p 1-17
13 Tax Law Consequences of Retroactive Nullification of Private Law Transactions Mustafa Akkaya- İbrahim Bayar, Özel Hukuk İşlemlerinin Geçmişe Etkili Biçimde Ortadan Kaldırılmasının Vergisel Sonuçları Vergi Dünyası, V 385 Eylül 2013, p 13-17
14 Impact of Stamp Tax on Law of Contracts Leyla Ateş, Damga Vergisinin Konusu, YL tezi, YÖK Tez Merkezi, Danıştay Vergi Dava Daireleri Kurulu, E.2015/1054 K.2016/45 sayı ve 20.1.2016 tarihli kararı
15 General Course Review
16 Final exam

 

Course Notes/Textbooks
Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
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
60
Weighting of End-of-Semester Activities on the Final Grade
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
Study Hours Out of Class
15
4
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
1
15
Project
Seminar / Workshop
Oral Exam
Midterms
1
50
Final Exam
1
52
    Total
225

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 To consolidate the ability of interpretation of events on the basis of legal principles by analytical thinking in the field of private law. X
2 The acquisition of knowledge on private law and its sub-disciplines. X
3 To generate new information putting together the knowledge of various disciplines with theoretical and applied ones that are gained from expert level of private law. X
4 To have the ability for utilizing theoretical and applied knowledge gaining from expert level of private law on the analysis of the problems. X
5
To be able to interpret with a critical point of view by making connection between legal concepts, institutions and methods.
X
6 To be able to convey the expert level of knowledge and equipment that will be possessed on private law and its sub-disciplines effectively verbally and in writing. X
7 To be able to solve legal disputes, particularly those brought before the judicial bodies. X
8 To be able to have effective communication skills. X
9 To pursue social, scientific and ethical values during the processing and evaluation of knowledge.
10 To be able to conduct an independent study that requires specialty in the field of private law and about its sub-disciplines.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest