BRIEF REVIEW OF LEGAL REPRESENTATIVES’ PUBLIC RECEIVABLE RESPONSIBILITY UNDER THE DECISION OF CONSTITUTIONAL COURT OF REPUBLIC OF TURKEY

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Copy For Citation

BÜYÜKATAK A.

İstanbul Kültür Üniversitesi Hukuk Fakültesi Dergisi, vol.16, no.2-Cilt 3, pp.503-510, 2017 (Peer-Reviewed Journal)

• Publication Type: Article / Review
• Volume: 16 Issue: 2-Cilt 3
• Publication Date: 2017
• Journal Name: İstanbul Kültür Üniversitesi Hukuk Fakültesi Dergisi
• Journal Indexes: TR DİZİN (ULAKBİM)
• Page Numbers: pp.503-510
• Istanbul Kültür University Affiliated: Yes

Abstract

We reviewed the revoked paragraphs 5 and 6 of article 35 of TurkishTax Procedure Law numbered 213 which was stating that in case the legal representativeor person who is managing the association are different persons when a public receivableoccurs and that public receivable becomes due, such persons are mutually responsible ofthe payment of such public receivable and such responsibility cannot be revoked withregulations regarding responsibilities of legal representatives in 213 numbered TaxProcedure Law. This article will review the decision given by the Constitutional Court on19th of March 2015 1 which revokes the provisions in article 35 paragraph 5 and 6mentioned above with the reason that they are in contradict with the Constitution of theRepublic of Turkey and also explains the responsibility of representatives regarding publicreceivables under article 35 of Turkish Tax Procedure Law numbered 213.