Tax Law

Tax law covers matters arising from the relationships between the tax administration and taxpayers and from taxation procedures. Tax audits, the invitation to explain (izaha davet) and pre-assessment settlement stages, post-assessment settlement applications, actions before the tax courts against tax and penalty notices, and advance ruling requests are the main subjects of this field.

Assessments based on allegations of issuing or using fictitious documents or documents misleading as to their content, and the related tax loss penalties, VAT deduction and refund disputes, actions against payment orders and against interim attachment and interim assessment procedures, and recourse to legal representatives for company debts fall within this field. Criminal proceedings for tax evasion offences arising from the same allegations proceed together with the tax dispute.

Disputes concerning capital gains on real estate transactions, the taxation of rental income, title deed fees and property tax, voluntary disclosure and rectification, and the restructuring of tax debts are also among the subjects of tax law.