A Critical Approach and Recommendations on Force Majeure in Tax Law and Its Legal Consequences - Tax Law Research Series 2

Education was suspended in nearly all the countries of the world, and except for health, food, transportation, and mandatory production, all activities were halted; lockdowns and curfews were imposed; and all sporting, artistic, and educational events around the world were eventually canceled. While many countries closed their doors to foreigners, Turkey began to close its borders gradually on February 03, 2020 except in emergency and compulsory cases, and it imposed significant restrictions on mobility within the country. Briefly, the world almost stopped and work life, judicial operations, public services, and education had to be sustained through some changes while making a transition into digital platforms.Sayfa 2Considering the rate of spread and effects of the virus, this disease has been qualified as a pandemic that created an unprecedented health crisis ending up with a decrease in economic activities(2). The certain point is that the breakup, caused by the pandemic, is changing and transforming the social and economic lives. While the states, including Turkey, have been fighting the disease on one hand, on the other hand, they declared monetary and financial policies one after another. The main measures taken by various countries(3) and by Turkey(4) against the Sayfa 3

BOŞ SAYFA

pandemic may be divided into two categories as “tax supports” (rate reductions, extended tax return periods, and extended tax payment periods) and “incentive packages”.…