The essence of the article is the provision of the ability to request an additional…
It has been specified that one fold the legal term, or in the event the legal term…
For the provision of such term:…
1- The one requesting an additional period should make a claim in written form before…
2- The excuse indicated in the claim should be accepted by the authority, which will…
3- In the case of a granting a delay, the collection of tax should not be imperi…
We qualify this provision as an unnecessary regulation.…
In such a way that:…
In this respect, force majeure, in broad terms, is a special or general compelling…
It is clear that a complex and non-systematic rule has been brought in by this regulation…
By this regulation of Article 17, in addition to the above inconveniences that it…
In an ideal world, it is required to systematically list or define force majeure…
The practice of this phenomenon is not observed frequently due to the insufficiency…
For example, following the continuation of a period that had ceased by general regulations…
However, the referred cases are in essence force majeure/compelling causes, at least…
