News and Publications

Turkey has published the Communiqué Regarding Determination of the Gross Revenue Regulated under Article 77 of the Consumer Protection Law numbered 6502 (the “Communiqué”). The Communiqué sets forth the principles and procedures regarding the determination of the gross revenue […]

As per article 19 of the Law Number 7186 Amending Income Tax Law and Certain Other Laws (the “Omnibus Bill”), the provisional article 12 (“Provisional Article 12”) has been incorporated into the Corporate Tax Law numbered 5520 (“CTL”). Under […]

Upon application of Yozgat 2nd Civil Court of First Instance, the Turkish Constitutional Court has annulled articles 1, 2, 3 and 4 of the Law on Transfer of Companies’ Time-Barred Coupon Bond and Share Amounts to the Treasury numbered […]

Turkish Constitutional Court, on the basis of the 1st Tax Court of Kocaeli’s application, has decided that statement “…to be applied to transactions after 2 August 2013” in paragraph 1/(d) of article 76 of the Law on the Amendments […]

Turkish Constitutional Court recently decided that rejection of an appeal request without taking the inadequate notification procedure into account breaches the right of access to court. In the dispute at hand, the applicant (the “Applicant”) used to work in […]

Turkish Constitutional Court (“Constitutional Court”) recently ruled on a case in which the administrative court rejected the applicant’s claims against an Environmental Impact Assessment decision (“EIA Decision”) due to the expiry of the term of litigation based on the […]

The Communiqué (“Amendment Communiqué”) amending the Communiqué regarding Decree number 32 on The Protection of The Value of Turkish Currency regarding exportation prices with number 2018-32/48 (“Communiqué”) was announced in Official Gazette number 30703 on 3 March 2019, entering into […]

The Turkish Constitutional Court recently ruled that the decision of the first instance court to not review the re-employment case by claiming the case is in the jurisdiction of the State of Emergency Commission (“Commission”) violated applicant’s right of […]

Turkish Constitutional Court recently decided that rendering a decision before dissolving the divergence of opinions between the Court of Appeal’s different chambers breaches the right to fair trial. The applicant works in a foundation based on an employment agreement. […]

The Turkish Constitutional Court recently decided that paying 10% of the tender price after the annulment of the tender case is rejected by the Enforcement Court, places an excessive economic burden to the applicant and interferes with the applicant’s […]