According to Articles 23 and 24 of Law No. 5326, Can the Public Prosecutor and the Court impose the Tax Penalties stipulated in Law No. 213?
Journal Title: Çağ University Journal of Social Sciences - Year 2023, Vol 20, Issue 1
Abstract
In this study, the authority of the public prosecutor and the court to impose administrative sanctions in cases where the act is not a crime but a misdemeanor, as regulated in Articles 23 and 24 of Law No. 5326, is evaluated in terms of administrative tax penalties stipulated in Law No. 213. Since Law No. 213 allows tax evasion crimes and tax misdemeanors to be committed with the same act, it has been concluded that these criminal procedure elements may impose tax penalties when the act is characterized as a misdemeanor and not a crime by the public prosecutor or the court. Because, although additional Article 1 of the Law No. 5326 stipulates that the Law No. 213 shall not be applied in matters related to the jurisdiction of the tax courts, this provision does not eliminate the exceptional authority of the prosecutor and the court in terms of the authority to impose the sanction. Therefore, the prosecutor and the court will be able to impose tax penalties, but the provisions of Law No. 5326 regarding the judicial review of these administrative decisions will not be applied, and the tax courts will be in charge of this matter.
Authors and Affiliations
Yunus Anıl Ay
Keywords
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