Information Package / Course Catalogue
Fiscal Judgement
Course Code: MLY404
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

This course aims to examine the legal regulations and the judicial process to be applied in the judicial resolution of tax disputes, since the graduates of the department have the opportunity to serve as a member of the judiciary.

Course Content

Jurisdiction and courts in charge of tax disputes, their duties, procedural rules regarding the judicial process, principles of jurisdiction, consequences of court decisions, remedies

Name of Lecturer(s)
Lec. Demet AKDENİZ
Learning Outcomes
1.Will be able to distinguish the types of disputes that will be subject to tax jurisdiction and recognize the courts that will hear these disputes.
2.Will be able to operate the legal process in the judicial resolution of a tax dispute.
3.In case he/she is a party to a tax dispute, he/she will be able to represent himself/herself before the judicial bodies.
4.In case he/she is a member of the judicial body, he/she will be familiar with the procedural and substantive functioning of tax dispute resolution.
5.Will be able to recognize and analyze the ordinary and extraordinary remedies in tax proceedings.
Recommended or Required Reading
1.Yusuf Karakoç (2021/12), Vergi Yargılaması Hukuku, Yetkin Yayınları, Ankara.
2.Mehmet Yüce (2023), Mali Yargılama Hukuku, Ekin Yayınevi, Bursa.
Weekly Detailed Course Contents
Week 1 - Theoretical
Aim and importance of the course, introduction of course content and resources
Week 2 - Theoretical
Definition of tax dispute, administrative resolution methods of tax disputes
Week 3 - Theoretical
Judicial resolution of tax disputes and historical development
Week 4 - Theoretical
Overview of the Turkish Judicial System: Judicial Branches
Week 5 - Theoretical
Courts and Duties in the Turkish Judicial System
Week 6 - Theoretical
The historical process of administrative jurisdiction and the place of tax jurisdiction in administrative jurisdiction
Week 7 - Theoretical
Sources of tax jurisdiction law
Week 8 - Theoretical
Principles governing tax jurisdiction
Week 9 - Theoretical
The place and nature of tax lawsuits in administrative lawsuits
Week 10 - Theoretical
The concept of tax litigation, parties to the case, competent and authorized court, time limits in tax jurisdiction
Week 11 - Theoretical
Preparation of Petitions, Exchange of Petitions, Situations that can be filed with a single petition, Suspension of execution
Week 12 - Theoretical
Results of the first review issues and shortcomings
Week 13 - Theoretical
Trial and hearing, Evidence in tax proceedings, Conclusion of the case, Court decision
Week 14 - Theoretical
Ordinary and extraordinary remedies against tax court decisions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination120121
Final Examination128129
TOTAL WORKLOAD (hours)120
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
3
2
5
2
4
4
3
4
1
2
OÇ-2
3
2
5
2
4
5
4
4
1
2
OÇ-3
3
1
4
2
4
4
3
4
1
2
OÇ-4
3
1
4
2
4
4
3
4
1
2
OÇ-5
3
2
5
2
4
4
3
4
1
2
Adnan Menderes University - Information Package / Course Catalogue
2026