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Challenges in Understanding the Concept of Monetary Jurisdiction in the Digital Environment
The subject of the analysis in the paper is an overview of the features and ways of implementing the concept of monetary jurisdiction in the context of the information revolution and the digital environment, which implies the need to adjust the established monetary-legal settings that arose in the period of classical monetary legislation to the ...openaire +1 more source
n Turkey, there is no independent tax jurisdiction due to the fact that tax jurisdiction is organised within the administrative jurisdiction law. Therefore, disputes arising between the administration and the taxpayer are resolved by the tax courts as the court of first instance in accordance with the Administrative Procedure Law (İYUK) within the ...
Bozdoğanoğlu, Burçin +2 more
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Bozdoğanoğlu, Burçin +2 more
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In Turkey, the administrative judiciary is responsible for tax litigation. Tax courts handle the first instance, regional administrative courts handle the second instance, and the Council of State handles the third and final instance. In this system, depending on the nature of the dispute, tax courts have a two- or three-tiered structure, with appeals ...
Bozdoğanoğlu, Burçin +2 more
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Bozdoğanoğlu, Burçin +2 more
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It has been regulated that the monetary limit applied as a condition of application for legal remedies in the administrative judiciary will be increased and updated every year according to the revaluation rate; it is left unclear whether this limit will be applied to cases that have been previously filed and are still pending.
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Legal Challenges for Foreign Adjudicative Jurisdiction
International Criminal Justice Series, 2023exaly
The Internet Jurisdiction Risk of Cloud Computing
Information Systems Management, 2010Janice Sipior
exaly

