Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
HUK 4064	TAX PROCEDURE LAW	ELECTIVE	2	0	0	4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

DOCTOR ÖZGECAN GÖK

Offered to

Law

Course Objective

Course objective is conveying the solving process problems between tax administration and taxpayer and which are not solved administrative instance so bringed judiciary organs as a legal dispute and accurately adjudicated by them. At the lesson, the duty and authority of tax justice organs and the rules about dispute of settlements by litigation is examined within the framework of Administrative Jurisdiction Procedure Law and the Establishment and Duties of Regional Administrative Courts and Tax Courts.

Learning Outcomes of the Course Unit

1	To be able to analyse information about Law of Tax Jurisdiction academically
2	To be able to bind the teorical information on tax disputes
3	To be able to mastery on process of tax jurisdiction.
4	To be able to distinguish the problems solving tax justice and civil justice
5	To be able to apply legal remedies at time and correctly and argue on sentence of court of first instance

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	Course objective and general informations
2	The problem of independence of tax judiciary and organization of tax judiciary
3	Claimant, defendant and third party s siding with parties at tax judiciary
4	Proxy at tax judiciary
5	Duty and authority at tax judiciary
6	Initiation of a tax case and its results
7	Suing period in tax case
8	Trial process and adjudicating of tax case
9	The principles of ex-officio that one of the dominant principles at tax judiciary
10	Evidence and prove at tax juristiction
11	Objection that one of the way of ordinary judicial remedies against judgment
12	Appeal that one of the way of ordinary judicial remedies against judgment Extraordinary legal remedies against judgment and the other ways.
13	Midterm Exam
14	Midterm Exam

Recomended or Required Reading

Main Source:KARAKOÇ, Yusuf; Genel Vergi Hukuku, 5. Bası, (Yetkin Yayınları), Ankara 2011.
Subsidiary Sources: 1. ÖNCEL, Muallâ- KUMRULU, Ahmet- ÇAĞAN, Nami; Vergi Hukuku, 20. Bası, (Turhan Kitabevi), Ankara 2011.
2. KARAKOÇ, Yusuf; Yargı Kararları Işığında Vergi Sorunlarının Çözümü, (DEÜ. Hukuk Fakültesi Döner Sermaye Işletmeleri Yayını), Izmir 1996.
3. KARAKOÇ, Yusuf; Vergi Sorunlarının/Uyuşmazlıklarının Çözüm Yolları (Vergi Yargılaması Hukuku), (Yetkin Yayınları), Ankara 2007.
4. KARAKOÇ, Yusuf; Vergi Yargılaması Hukukunda Süreler, (Yetkin Yayınları), Ankara 2000.
5. ÇAĞAN, Nami; Vergi Hukukunda Süreler, (Sevinç Matbaası), Ankara 1975.
6. MUTLUER, Kamil; Vergi Genel Hukuku, (Turhan Kitabevi), Ankara 2011.
7. BAYRAKLI, Hasan Hüseyin; Genel Vergi Hukuku, (Derya Kitabevi), Afyon 2007.
8. KANETI, Selim; Vergi Hukuku, (Özdem Kardeşler Matbaası), Istanbul 1986-1987.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MTE	MIDTERM EXAM
2	MTE	MIDTERM EXAM
3	FCG	FINAL COURSE GRADE
4	FCG	FINAL COURSE GRADE	roundKPU + FN,0
5	RST	RESIT
6	FCGR	FINAL COURSE GRADE (RESIT)	roundKPU + BUT,0

*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yildirim.taylar@deu.edu.tr (232)3016195

Office Hours

Thursday 12.00-13.00

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	12	2	24
Preparations before/after weekly lectures	12	2	24
Preparation for midterm exam	1	24	24
Preparation for final exam	1	25	25
Final	1	2	2
Midterm	1	1	1
TOTAL WORKLOAD (hours)			100

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.4	PO.5	PO.6	PO.8	PO.9	PO.12	PO.13	PO.15
LO.1	1		1				1		1
LO.2			1		1		1		1
LO.3	1	1	1				1	1
LO.4		1	1	1			1		1
LO.5	1		1			1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION