TÜRKÇE
ENGLISH
Information
| Code | HKU419 |
| Name | Legal Proceedings in Tax Law |
| Term | 2023-2024 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Arş.Gör.Dr. HARUN AKGÜL |
| Course Instructor |
Arş.Gör.Dr. HARUN AKGÜL
(A Group)
(Ins. in Charge)
|
Course Goal / 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.
Course Content
Tax Jurisdiction Concept, Functions of the Law of Tax Jurisdiction, Judicial Tax Authorites, Lawsuit Of Tax .
Course Precondition
None
Resources
Vergi Yargılaması Hukuku, Yusuf Karakoç, Yetkin Yayınları, Ankara 2021.
Notes
Vergi Yargılama Hukuku, Mehmet Yüce, Ekin Yayınevi, 6. Baskı, Bursa 2019.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students learn the scope and functions of the tax jurisdiction |
| LO02 | Students can distinguish the conflict of the tax and the direction from which unlawfulness |
| LO03 | They compares and reviews the tax criminal law and the law of civil procedure |
| LO04 | Students explain and analyze the process of the tax case. |
| LO05 | Describes and compares the ways of ordinary and the extraordinary trial of the tax law. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the fundamental concepts and principles of law. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognizes the historical and sociological development process of law and legal norms. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Comprehends the research, analysis and interpretation methods of legal science. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Solves the legal problems encountered by using the knowledge has acquired | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Be sensitive to social and legal problems with a sense of social responsibility. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | By gaining self-learning skills, evaluates the information which has learned with a critical approach. | 4 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses technical legal knowledge in both Turkish and English verbally or in writing. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. | 2 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses information and communication technologies related to law effectively. | 2 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. | 2 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follows the legal developments at national and international. | 1 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Adopts a democratic, secular and social state of law. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | claimant, defendant and third party s siding with parties at tax judiciary | reading | |
| 2 | The problem of independence of tax judiciary and organization of tax judiciary | reading | |
| 3 | Proxy at tax judiciary | reading | |
| 4 | Duty and authority at tax judiciary | reading | |
| 5 | Initiation of a tax case and its results 1 | reading | |
| 6 | Initiation of a tax case and its results 2 | reading | |
| 7 | Suing period in tax case | reading | |
| 8 | Mid-Term Exam | ||
| 9 | Trial process and adjudicating of tax case | reading | |
| 10 | The principles of ex-officio that one of the dominant principles at tax judiciary | reading | |
| 11 | Evidence and prove at tax juristiction | reading | |
| 12 | Objection that one of the way of ordinary judicial remedies against judgment | reading | |
| 13 | Appeal that one of the way of ordinary judicial remedies against judgment | reading | |
| 14 | Extraordinary legal remedies against judgment and the other ways 1 | reading | |
| 15 | Extraordinary legal remedies against judgment and the other ways 2 | reading | |
| 16 | Term Exams | ||
| 17 | Term Examination |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||