A Critical Approach And Recommendations On Force Majeure In Tax Law And Its Legal Consequences - Tax Law Research Series 2 Esra Ekmekci

In This Book, İt İs Aimed To Examine The Concept Of Force Majeure İn Terms Of Tax Law. In This Regard, The Concept Of Force Majeure İn The Process Of Taxation And İn The Process Of Tax Proceedings İs Analyzed Through A Critical Perspective. Moreover, The Concepts Of Contingency And Difficult Status Within The Tax Procedure Law No. 213 And Their Uncertain And Non-Systematic Addressing İn The Aforementioned Law Are Discussed. These Concepts Are Also Examined İn Terms Of Tax Enforcement Law And With Respect To Customs Tax Law And Some Suggestions Are Brought Forward.