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Vergi uyuşmazlıklarının çözümlenmesinde istinaf uygulaması
Appeal, which means to reconsidering a sentence judged by a court of first instance, by a higher court both in matter of law and of fact, is examined in this study. Questions such as what kind of problems are caused by lack of right to appeal as a legal remedy that should function as means of internal audit in an independent judicial system and which ...
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Türk Vergi Yargılaması Hukukunda istinaf
The subject of this study is appeals, which is the ordinary legal remedy for judicial review of tax disputes. By the Law No. 6545 published in the Official Gazette on 28 June 2014, the appeal procedure included in the administrative judicial system began to be implemented on 20 July 2016.
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İstinaf kanun yolunda savunma hakkı
İstinaf kanun yolu ilk derece mahkemelerince verilen hükümlere karşı başvurulabilen ilk kanun yoludur. İstinafta maddi ve hukuki mesele yeniden incelenmektedir. Gerektiğinde delil de incelenerek esas hakkında yeni bir karar verilebilir. Yeni delil incelemesi yapılabilen istinaf yargılamasında çelişmeli muhakeme ilkesi gereğince savunma hakkının etkin ...
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