A Critical Approach and Recommendations on Force Majeure and its Legal Consequences in Tax Law

被引：0
|
作者：
Ekmekci, Esra [1 ]
Gunes, Gulsen [2 ]
Kasikci, Mahmut [1 ]
Gumuskaya, Gamze [1 ]
机构：
[1] Istanbul Univ, Hukuk Fak, Mali Hukuk Anabilim Dali, Istanbul, Turkey
[2] Bahcesehir Univ, Hukuk Fak, Mali Hukuk Anabilim Dali, Istanbul, Turkey
来源：
ISTANBUL HUKUK MECMUASI | 2020年 / 78卷 / 02期
关键词：
Force majeure in general tax law; Force majeure in judicial procedure law regarding tax proceedings; Force majeure in tax enforcement law; Force majeure in tax penal law; Force majeure in customs tax law; Legal consequences of force majeure; Reinstatement; COVID-19 measures in tax law; Disaster law;
D O I：
10.26650/mecmua.2020.78.2.0026
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The concept of force majeure and its legal consequences in tax law are discussed in this study with a critical perspective. Under separate titles regarding general tax law, tax procedure law, tax enforcement law, tax penal law, and customs tax law, the concept of force majeure and its legal consequences are examined. Tax measures which have been taken during the COVID-19 outbreak, coupled with regulations on the administrative and judicial process are examined and the current term "Disaster Law" is emphasized.
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收藏
页码：1069 / 1138
页数：70
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