COURSE UNIT TITLE

: TAX PROCEDURE LAW

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

PROFESSOR DOCTOR YUSUF KARAKOÇ

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


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/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.21111
LO.311111
LO.411111
LO.51111