Era of Public Banks in Customs and Import Duties
As reported to the press on March 3, 2020, customs and import duties may be collected only through public banks as of March 21, 2020. With the given amendment, the monopolistic status of the state-owned banks in terms of tax collection has been strengthened. As is known, as stated in the Announcement dated January 15, 2019 of […]
Accelerated Trial Procedure: Legislation and Practical Application
General Information The draft law, which contains a part of the regulations contained in the draft text “Judicial Reform Strategy Document”, was first prepared as a result of joint work by the Union of Turkish Bar Associations (“TBB”) and the Ministry of Justice (“Ministry”), was adopted in the Parliament on October 17, 2019. Law No. 7188 Amending […]
The Outcome of the Divorce Suit and the Status of Inheritance of the Surviving Spouse, In the Case of the Death of One of the Spouses Before the Divorce Decision Is Finalized
In the case of the death of one of the spouses, the Article 181 of the Turkish Civil Code (“TCC”) regulating the verdict of the court, the standing of the heirs of the deceased spouse and the heirship of the surviving spouse, is as follows: TCC Art. 181: (1) Divorced spouses may not be legal heir of each […]
Digital Service Tax
(A) General Information With the Law no 7194 on Digital Service Tax and the Amendment of Certain Laws and Law Decree No. 375 (“Law”) published on the Official Gazette dated December 7, 2019 and numbered 30971, a new type of tax has been introduced to the taxation system. With this new type of tax, called […]
Amendments to the Code of Criminal Procedure Through the First Package of the Judicial Reform
GENERAL INFORMATION The draft law, which contains a part of the regulations contained in the draft text “Judicial Reform Strategy Document”, was first prepared as a result of joint work by the Union of Turkish Bar Associations (“TBB”) and the Ministry of Justice (“Ministry”), was adopted in the Parliament on October 17, 2019. The amendments […]
ANNOUNCEMENT: Registration Period for Data Controllers’ Registry is Extended to December 31, 2019!
GENERAL INFORMATION With the decision no. 2019/265, which was decided on September 3, 2019 by the Personal Data Protection Authority (“Authority”) and published on September 5, 2019 via the Authority’s website, it is decided to extend the registration period of data controllers to the Data Controllers’ Registry (“Registry” or “VERBIS”) until December 31, 2019. PERSONAL DATA PROTECTION […]
Concept of Interest and Its Types
General Information About the Concept of Interest and Its Types The concept of interest refers to the consideration paid in proportion to the duration of deprivation, due to a quantity of money being deprived. Interest is a secondary receivable, and although there are some exceptions, its fate depends on the actual pecuniary claim; born, accrues […]
COMMUNIQUE: Amendment to Communique on the Decree No. 32 on the Protection of the Value of Turkish Currency!
GENERAL Communique Amending the Communique on the Decree No. 32 on the Protection of the Value of Turkish Currency (“Communique”) has been published on the Official Gazette dated July 13, 2019 and numbered 30830. According to the subject Communique, subclause (b) of the first clause of the Article 8 of the Communique on the Decree […]
Stages and Concepts of Civil Proceedings Under the Code of Civil Procedure
* GENEL KAVRAMLAR Muhakeme: Yargılama; bir hukuksal uyuşmazlığı çözmek üzere yargı organlarının ve taraflar tarafından yapılan işlemlerin tümü. Taraflar arasındaki özel hukuk alanına özgü düzenlemelerin konusuna giren faaliyetler sonucunda oluşan uyuşmazlığın, taraflardan biri veya birkaçının talebi üzerine bağımsız ve tarafsız mahkemelerce yargısal usullere göre gerekli muhakeme işlemlerinin yapılması ile karara bağlanması faaliyeti çekişmeli yargının tanımıdır. Çekişmeli yargıda […]
Law on Criminal Procedure and Related Concepts
CEZA MUHAKEMESİNİN TANIMI VE AMACI * Ceza muhakemesi suç işlendiği şüphesi ile başlar ve bu şüphenin kesin bir hükümle yenilmesine kadar devam eder. Bu süreçte iddia, savunma ve yargılama olmak üzere üç temel faaliyet söz konusudur. Ceza muhakemesinin amacı şüpheli/sanığın haklarına saygı duyarak onun suçu işleyip işlemediği konusundaki MADDİ GERÇEĞİ ortaya çıkarmaktır. Ceza muhakemesi hukukunda vicdani delil […]