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C.Force Majeure in Our Customs Legislation, Its Legal Consequences Regarding the Process before Litigation, and Special Regulations in This Field with Respect to the Coronavirus Pandemic
It is beneficial to examine the subject also in terms of customs legislation. Under…
It should be specified that there are no general norms in customs law, which is the…
These disorderly provisions lack a specific systematic approach, are addressed with…
Likewise, again, an unlawful method was selected by the inclusion of some general…
The provisions in customs law mentioning force majeure and/or contingency are Articles…
The remarkable aspects of these regulations may be summarized as follows:…
• Sometimes force majeure has been mentioned in the referred articles, and sometimes…
• Another point is that neither force majeure nor contingency have been specified…
• In addition, there are no rules relevant to the legal effects and consequences…
• When it is resorted to individual regulation of force majeure for each institution,…
• In customs law, the legal characteristics of provisions relevant to force majeure…
• Another contradiction to law regarding fundamental principles of law and constitutional…
• Another unlawful regulation of CL is that while sometimes the authorized administration…
These examples can be multiplied. In brief, a significant revision or rather a significant…
Another remarkable matter about customs legislation is that the rules relevant to…
The relevant provision of the regulation is Article 31. It is possible to clarify…
This provision may be made a subject of criticism with regard to the regulation of…
Another matter subject of criticism is that Article 31 of CL specifies that the force…
Another subject to urge upon is whether the provision of Article 31 of the customs…
Our brief opinion regarding the abovementioned two separate problems is that (i)…
The Council of State has ruled in this direction. For instance, the 7th Chamber of…
Lack of provision in AJPL, CL and CR does not mean that force majeure will not be…
The matters examined here are relevant to the process before litigation. Our explanations in the article regarding the LPCPR and tax proceedings in the context of taxes within the scope of the TPL are valid in the process of collection of receivables arising from customs duties and liabilities, and in the process of litigation arising from customs conflicts.…
Moreover, some measures with respect to COVID-19 have been taken also in terms of customs subjects. For not over exceeding the scope of the article, it should be specified that these were imposed through general dispositions, or legal regulations (e.g., Provisional Article 1 of Law with no 7226), or correspondences of relevant ministerial units requiring uniformity of practice or explaining the legal status
4.Cancellation of Tax and Corresponding Penalties and Other Public Receivables due to Natural Disasters
IV.REGULATIONS IN TURKISH TAX LAW AND INTERNATIONAL TAX LAW PECULIAR TO CORONAVIRUS PANDEMIC, THE AUTHORIZATION OF MINISTRY OF TREASURY AND FINANCE TO DECLARE FORCE MAJEURE AND THE LIMITATIONS OF THIS AUTHORIZATION
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