A Critical Approach and Recommendations on Force Majeure and its Legal Consequences in Tax Law
ISTANBUL HUKUK MECMUASI, vol.78, pp.1069-1138, 2020 (ESCI, TRDizin)
- Publication Type: Article / Article
- Volume: 78
- Publication Date: 2020
- Doi Number: 10.26650/mecmua.2020.78.2.0026
- Journal Name: ISTANBUL HUKUK MECMUASI
- Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
- Page Numbers: pp.1069-1138
- Istanbul University Affiliated: Yes
Abstract
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.