Selami DEMİRKOL

HAKSIZ OLARAK ÖDENDİĞİ TESPİTLE İADESİNE HÜKMOLUNAN VERGİ ASLINA, VERGİ YARGI(SININ)/CININ FAİZ YÜRÜTMEME ÇELİŞKİSİ – ANAYASA YARGISININ VERGİ YARGI(SINA)/CINA YÖN VERMESİ SÜRECİNDE VERGİ USULÜ – İDARİ YARGILAMA USULÜ UYGULAMASININ YARGIÇ TERCİHİNE BIRAKILAMAZLIĞI ÜZERİNE BİR DENEME

THE CONFLICT OF THE TAX COURT’S/JUDGE’S NOT APPLYING INTEREST TO THE TAX, COLLECTED UNJUSTLY, EVEN THOUGH THE COURT GRANTS A DECISION FOR THE REFUND OF SUCH TAX – AN ESSAY ON THE SUBJECT THAT THE TAX PROCEDURE-ADMINISTRATIVE PROCEDURE JURISDICTION CANNOT BE LEFT TO THE DISCRETION OF THE JUDGE WHILE

Mali Çözüm

2011-Cilt: 21 - Sayı: 107

45-84

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