1. FIRST CYCLE - BACHELOR'S DEGREE
  2. FACULTY OF LAW
  3. LAW DEPARTMENT
  4. 407 LAW
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
HUK 418TAX JUDICIAL LAW2 + 07th Semester4

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Elective
Course Objective Vergi yargısı kavramı, vergi yargılaması hukukunun işlevleri, vergi yargısı hukukunda geçerli olan ilkeler, vergi yargı organları ve görevleri, vergi davası, vergi yargısı ispat ve delili, vergi yargı hukukunda kanun yolları incelenmektedir.
Course Content The concept of tax judgment, the functions of tax law, the principles applicable to tax law, tax judicial organs and duties, the tax case, proving and proving the tax judgment, legal ways of tax jurisdiction are examined.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1 To be able to learn the scope and functions of tax judgment
2To be able to distinguish between tax disagreement and which law violates the law
3Comparing and interpreting tax jurisprudence and civil jurisprudence
4To be able to explain and analyze the process of tax audit
5To be able to explain and compare ordinary and extraordinary legal remedies in the tax prosecution

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20
LO 001    444     44      
LO 002    444     44      
LO 003    444     44      
LO 004    444     44      
LO 005    444     44      
Sub Total    202020     2020      
Contribution00004440000044000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)11222
Mid-terms12020
Final examination13434
Total Work Load

ECTS Credit of the Course





104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1ÖMER FARUK BAYRAKCI
Details 2022-2023 Spring1ÖMER FARUK BAYRAKCI


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
HUK 418 TAX JUDICIAL LAW 2 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. ÖMER FARUK BAYRAKCI obayrakci@pau.edu.tr İİBF B0121 %70
Goals Vergi yargısı kavramı, vergi yargılaması hukukunun işlevleri, vergi yargısı hukukunda geçerli olan ilkeler, vergi yargı organları ve görevleri, vergi davası, vergi yargısı ispat ve delili, vergi yargı hukukunda kanun yolları incelenmektedir.
Content The concept of tax judgment, the functions of tax law, the principles applicable to tax law, tax judicial organs and duties, the tax case, proving and proving the tax judgment, legal ways of tax jurisdiction are examined.
Topics
WeeksTopics
1 Constitutional Taxation Principles
2 Practical Case - Constitutional Judiciary
3 Tax Crimes and Judicial Justice
4 Practical Case - Tax Evasion Crime
5 Taxation Procedures and Administrative Jurisdiction
6 Administrative case types and Tax Case
7 Mandatory Elements in a Tax Case Petition
8 Related Petitions in Tax Case
9 Competent and Responsible Jurisdiction
10 Practical Case - Tax Case Petition
11 Stay of Execution
12 Principles Governing Tax Cases
13 Principles Specific to Tax Cases
14 Results of Tax Cases
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes