Administrative and Tax Law

Administrative law and tax law are branches of law that regulate the relations between public administration and individuals, determine the limits of authority of public authorities, and regulate the tax obligations of individuals. Below you can find the basic concepts and important aspects of these areas:

Administrative Law

1. Definition: Administrative law is a branch of law that regulates the decision-making processes and powers of the public administration and the supervision of these processes. It regulates the functioning of state bodies in order to maintain public order and perform public services.

2. Public Administrations: Central and local organs of the state, public legal entities and other organizations (e.g., social security institutions, local governments) fall within the scope of administrative law. These bodies have the authority to provide public services and exercise public power.

3. Administrative Actions: Administrative law encompasses administrative acts, decisions, and regulations. Administrative acts can be general and abstract regulations, as well as applicable to individual situations.

4. Administrative Judiciary: Administrative law regulates the relations of individuals with the administration as well as covers the objections to be made against administrative actions. Administrative justice arises through processes such as enforcement and annulment proceedings in administrative courts. The time limit for filing a lawsuit against administrative actions is usually 60 days.

5. Audit and Accountability: The activities of the public administration are audited in order to protect the public interest. This audit is carried out by both judicial bodies and supervisory institutions.

Tax Law

1. Definition: Tax law is a branch of law that includes the rules regarding the determination, collection and auditing of taxes, which are the means by which the state generates revenue. Tax is the obligation that the state takes from citizens in order to maintain public services.

2. Types of Taxes: Tax law covers different types of taxes, such as income tax, value added tax, corporate tax, and property tax. Each type of tax has its own legal framework and implementation principles.

3. Tax Liability: The conditions and periods under which individuals and companies must fulfill their tax obligations fall within the scope of tax law. Taxpayers must fulfill their obligations as defined by law.

4. Tax Administrative Procedures: Within the framework of tax laws, transactions such as tax assessment, notification, collection and prosecution are carried out. Taxpayers can object to these transactions.

5. Tax Judiciary: Tax law is also linked to administrative law, and tax disputes are resolved in tax courts. Tax courts consider taxpayers’ appeals against the decisions of the tax office.

There are different types of lawsuits in administrative and tax law, and we provide professional services with nearly 20 years of experience in all of these cases.

As Terlemez Law Firm, some of the services we offer to our domestic and foreign clients within the scope of administrative and tax law with our expert lawyer staff;

IN TERMS OF ADMINISTRATIVE LAW;

• Annulment Cases
• Full Jurisdiction Cases
• Urban Transformation Law and Cancellation Cases
• Annulment Cases Filed Against Municipal Fines
• Cases for Annulment of Regulatory Acts of the Administration
• Consultancy on Public Procurement and Litigation When Disputes That May Arise Need to Be Brought to the Court
• Cases in which other laws expressly mandate the Administrative Court

IN TERMS OF TAX LAW;

• Preparation and opening of enforcement proceedings and allocation of the file as quickly as possible,
• Detention review hearings at the Criminal Court of Peace,
• Criminal cases of first instance,
• Serious criminal cases,
• Military criminal cases,
• Enforcement Criminal Cases,
• Any legal assistance required during the investigation phase,
• Proceedings due to cheque complaints and negotiations with creditors and disputed cases that may arise from all kinds of Criminal Law.