TÜRKÇE
ENGLISH
Information
| Code | HKU419 |
| Name | Legal Proceedings in Tax Law |
| 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Arş.Gör.Dr. HARUN AKGÜL |
Course Goal
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 | Öğretim Yöntemleri: Anlatım |
| 2 | The problem of independence of tax judiciary and organization of tax judiciary | reading | Öğretim Yöntemleri: Anlatım |
| 3 | Proxy at tax judiciary | reading | Öğretim Yöntemleri: Anlatım |
| 4 | Duty and authority at tax judiciary | reading | Öğretim Yöntemleri: Anlatım |
| 5 | Initiation of a tax case and its results 1 | reading | Öğretim Yöntemleri: Anlatım |
| 6 | Initiation of a tax case and its results 2 | reading | Öğretim Yöntemleri: Anlatım |
| 7 | Suing period in tax case | reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Trial process and adjudicating of tax case | reading | Öğretim Yöntemleri: Anlatım |
| 10 | The principles of ex-officio that one of the dominant principles at tax judiciary | reading | Öğretim Yöntemleri: Anlatım |
| 11 | Evidence and prove at tax juristiction | reading | Öğretim Yöntemleri: Anlatım |
| 12 | Objection that one of the way of ordinary judicial remedies against judgment | reading | Öğretim Yöntemleri: Anlatım |
| 13 | Appeal that one of the way of ordinary judicial remedies against judgment | reading | Öğretim Yöntemleri: Anlatım |
| 14 | Extraordinary legal remedies against judgment and the other ways 1 | reading | Öğretim Yöntemleri: Anlatım |
| 15 | Extraordinary legal remedies against judgment and the other ways 2 | reading | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Examination | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||