A Critical Approach and Recommendations on Force Majeure and its Legal Consequences in Tax Law

Ekmekci E., Gunes G., Kasikci M., Gumuskaya G.

ISTANBUL HUKUK MECMUASI, vol.78, pp.1069-1138, 2020 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 78
  • Publication Date: 2020
  • Doi Number: 10.26650/mecmua.2020.78.2.0026
  • Title of Journal : ISTANBUL HUKUK MECMUASI
  • Page Numbers: pp.1069-1138


The concept of force majeure and its legal consequences in tax law are discussed in this study with a critical perspective. Under separate titles regarding general tax law, tax procedure law, tax enforcement law, tax penal law, and customs tax law, the concept of force majeure and its legal consequences are examined. Tax measures which have been taken during the COVID-19 outbreak, coupled with regulations on the administrative and judicial process are examined and the current term "Disaster Law" is emphasized.