EN
TR
Since 1961 when it was accepted, the TPL has been tried to be adapted to the present…
While the problems and problematics mentioned in the above paragraph are required…
• lack of correction of writing errors that were present on the date of its acceptance…
• lack of detailed regulation of tax proceedings and the attempt to handle the problems…
• the pursuance of the insufficient referral method inherited from the Ottoman period…
• acceptance of the rule of being in written form, and on the other hand, acceptance…
Many similar criticisms may be brought against the regulations of the LPCPR as well.…
The legal status and legal regulations peculiar to tax law regarding the concept…
Even if the TPL covers some rules in Articles 13, 15, 17, 90, 111, 115, and 373 regarding…
In the AJPL, there is no provision relevant to force majeure or its legal consequence…
In addition, lack of provision on a subject, and adjudication in accordance with…
As a permanent solution with regard to eliminating the contradictory judgments and…
In the case of force majeure, regarding the elimination of legal consequences and…
With regard to legal consequences, force majeure has been regulated in LPCPR, and…
It is also necessary to mention some deficiencies regarding the elimination of the…
Our opinions with respect to this issue are as follows: (i) addressing the subject…
The subject of force majeure has come to the fore with the COVID-19 pandemic. As…
As a principle, it may be said that it is not necessary to define force majeure and…
The lessons to be taken from the current crisis will also be in question in the field…
