Tax

Tax Law is one of the fundamental areas of law governing the tax obligations of individuals and legal entities, ensuring the lawful collection of public revenues, and providing legal mechanisms for resolving tax disputes. The commercial activities, investments, corporate restructurings, international trade operations, and financial transactions of companies and individuals are all directly affected by tax legislation. Accordingly, the proper planning and management of tax obligations are essential to ensuring legal certainty and minimizing financial risks.

Our law firm provides comprehensive legal counsel in the field of Tax Law to domestic and international companies, investors, entrepreneurs, family-owned businesses, financial institutions, and individual clients. From tax planning and tax audits to administrative proceedings and the resolution of tax disputes, we provide strategic and solution-oriented legal support at every stage.

By closely monitoring continuous developments in tax legislation and current regulatory practices, we aim not only to ensure our clients' compliance with existing legal obligations but also to enable them to conduct their business activities in the most secure and sustainable tax-efficient manner.

Tax Law is a multidisciplinary area closely connected with commercial law, corporate law, finance law, customs law, international trade law, and administrative law. Accordingly, we evaluate every legal matter through a comprehensive approach that considers our clients' business activities, financial structures, investment objectives, and industry-specific characteristics.

Our team provides comprehensive legal support aimed at identifying tax risks in advance, ensuring regulatory compliance, and preventing potential disputes. Our objective is to enable our clients to manage their tax obligations effectively while supporting their commercial activities in a secure and sustainable manner.

We provide legal advisory services in developing tax planning strategies tailored to the commercial activities of companies and individuals.

Our services include managing tax obligations in compliance with applicable legislation, evaluating investment and corporate structures from a tax perspective, and developing strategic solutions designed to minimize financial risks.

We provide legal counsel and representation throughout tax audits conducted by the tax authorities.

Our services include ensuring that audit procedures are conducted in accordance with applicable law, reviewing requests for information and documentation, preparing legal defenses, and protecting taxpayers' rights throughout the audit process.

We represent clients in administrative proceedings, settlement negotiations, litigation, and other legal processes involving tax assessments, tax penalties, administrative sanctions, and other tax-related disputes.

Our legal strategies are designed to manage tax disputes effectively while protecting our clients' financial rights and commercial interests.

We provide legal advisory services regarding the tax aspects of corporate mergers, acquisitions, demergers, capital increases, corporate restructurings, and other business transactions.

Our services include evaluating tax risks before transactions are undertaken and structuring transactions in the most tax-efficient and legally compliant manner.

We provide legal counsel regarding the tax aspects of cross-border commercial activities, international investments, and foreign direct investment transactions.

Our services include advising on double taxation treaties, international tax obligations, and the tax implications of cross-border transactions.

We provide legal advisory services in developing corporate tax compliance programs designed to ensure full compliance with applicable tax legislation.

Our services include conducting tax risk assessments, establishing internal control mechanisms, preparing corporate tax policies and procedures, and strengthening tax compliance systems.

We advise clients on legal matters relating to investment incentives, tax benefits, and government support programs.

Our services include assessing available incentive mechanisms, managing application procedures, and ensuring that i

We provide preventive legal advice designed to identify tax-related legal risks before they arise.

Our services include evaluating tax practices from a legal perspective, conducting risk analyses, and assisting clients in developing sustainable tax management systems.

Whether individuals with hearing impairments are eligible for the Special Consumption Tax (SCT) exemption when purchasing a vehicle has become an increasingly important issue in the field of tax law in recent years. In particular, disputes may arise for individuals with hearing impairments whose disability rate is below 90%, due to administrative practices concerning the scope of the special equipment required to be installed in the vehicle.

Our law firm handles administrative applications and litigation proceedings aimed at enabling individuals with hearing impairments to purchase vehicles by benefiting from the SCT exemption. We assess each application individually, taking into consideration the person’s disability health board report, driving licence, and the restriction codes indicated on the driving licence.

Under Law No. 4760 on Special Consumption Tax, different provisions apply regarding the eligibility for SCT exemption in vehicle purchases for individuals with a disability rate of 90% or above and for individuals with a disability rate below 90% who meet the conditions stipulated by law.

For individuals with a disability rate below 90%, the main point of dispute concerns the nature and scope of the special equipment required to be installed in the vehicle in accordance with the individual’s disability.

Individuals with hearing impairments may have various restriction codes on their driving licences to enable them to drive safely. Depending on these codes, vehicle adaptations such as systems that enhance rear and side visibility, additional interior or exterior mirrors, blind-spot monitoring systems, and similar modifications may be required.

In practice, the tax administration may interpret the concept of special equipment more narrowly for the purposes of the SCT exemption and may not consider certain vehicle equipment that drivers with hearing impairments are required to use as falling within the scope of the special equipment required under the legislation.

As a result, even where certain equipment or adaptations are mandatory under the individual’s driving licence in order for them to operate a vehicle, their application for the SCT exemption may nevertheless be rejected.

However, a rejection decision by the administration is not beyond judicial review. The relationship between the provisions set forth in the law and administrative regulations, the individual’s disability status, and the equipment required for the individual to operate a vehicle must be assessed together.

Restriction codes indicated on the driving licence play an important role in assessing whether individuals with hearing impairments are eligible for the SCT exemption.

These codes specify the conditions under which the individual may operate a vehicle and the additional equipment that must be installed in the vehicle. Therefore, it is not possible to make a sound assessment of whether an individual is eligible for the SCT exemption based solely on their disability rate.

As part of the preliminary assessment conducted by our law firm, the disability health board report and the restriction codes on the driving licence are reviewed together. The equipment and adaptations that are mandatory for the individual to operate a vehicle are identified, and their legal position is then assessed.

For individuals with hearing impairments who are considered to meet the necessary requirements, an application is first submitted to the relevant tax administration. The application requests eligibility for the SCT exemption, with the individual’s disability status, driving licence, and documents concerning the special equipment required to be installed in the vehicle assessed together.

If the tax administration rejects the application, it is possible to file an action for annulment before the administrative courts on the grounds that the rejection decision is unlawful.

Our law firm handles the process comprehensively, from preparing the application and assessing the administrative decision to drafting the statement of claim and following the litigation process through to its conclusion.

Being a person with a hearing impairment does not, by itself, mean that they are eligible for the SCT exemption; likewise, the mere fact that a person has a hearing impairment should not, on its own, be regarded as a reason preventing them from benefiting from the SCT exemption.

The disability rate, the content of the health board report, the restriction codes on the driving licence, and the equipment required for the individual to operate a vehicle may vary from person to person. Therefore, each application must be legally assessed based on its own specific circumstances.

In disputes concerning the SCT exemption for individuals with hearing impairments, we first examine the individual’s existing documents in detail and assess whether the requirements for the application are met.

Where the necessary requirements are satisfied, we handle the administrative application process. If the application is rejected, we file and pursue the necessary legal proceedings to ensure that the process of obtaining the SCT exemption can continue.

Our aim is to ensure the legal protection of our clients’ rights in cases where the rights granted to individuals with disabilities under the legislation are restricted due to administrative practices.