COURSE UNIT TITLE

: TAX PROCEDURE LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
EKH 7103 TAX PROCEDURE LAW ELECTIVE 3 0 0 6

Offered By

Law of Economics Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

Law of Economics Non-Thesis (Evening)

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.
Within this framework counseling for students that completed undergraduate study and
want to develop informations learned at undergraduate, do academic investigation and
study, about theory and practice

Learning Outcomes of the Course Unit

1   To be able to Revision informations that learned undergraduate academically
2   To be able to explain 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 practice legal remedies at time and correctly
6   To be able to 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 partys 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 Midterm Exam
9 Trial process and adjudicating of tax case
10 The principles of ex-officio that one of the dominant principles at tax judiciary
11 Evidence at tax juristiction Prove at tax jurisdiction
12 Objection that one of the way of ordinary judicial remedies against judgment
13 Appeal that one of the way of ordinary judicial remedies against judgment
14 Extraordinary legal remedies against judgment and the other ways.

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.

Planned Learning Activities and Teaching Methods

lecturing and presentation

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** 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)

yusuf.karakoc@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 30 30
Preparing presentations 1 30 30
Preparation for final exam 1 30 30
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

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CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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