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Decisions finalized before the appeal for the benefit of the “lawfulness principles of taxes and penalties” as contrary
law are examined by the Supreme Court or the Council of to the law due to its being based on the comparison and
State upon the appeal of the Chief Public Prosecutor's Office assumption. Thus, the Council of State emphasized the
for the benefit of the law. If the Supreme Court of Appeals principle of “legality in taxation” with this decision and
or the Council of State considers that the existing law has established the taxpayer's right and justice in the face of
been misapplied, it overturns the final decision provision for public power.
the benefit of the law. The annulment decision for the benefit
of the law is published in the Official Gazette and it’s ensured Therefore, the aforementioned decision to perpetrate is
that the law is implemented in the same way everywhere related to the text of the article before the amendment
in Turkey. However, the decision to overturn for the benefit made with the Article 12 of the Law no.7103 to the Article
of the law does not affect the legal consequences of the 353 of the TPL; the claim that the special irregularity
decision made regarding disputes that have already been penalties imposed under the present article are “against the
finalized. constitutional principles regarding the legality of taxes and
penalties” should not be evaluated in this context.
Therefore, following the decision to overturn for the benefit
of the law, the renewal of the trial and a new decision
cannot be made or the decision to resist the resolution for Imports cannot be reduced with
the annulment in the benefit of the law cannot be made. If
the appeal is rejected by the Supreme Court or the Council additional customs duties
of State for the benefit of the law, the Supreme Court of
Appeals or the Council of State cannot apply for a correction Unfortunately, the year 2020 is going on in a quite
against this rejection decision. Regarding the decision to unexpected way. Covid-19 has turned all expectations for
overturn for the benefit of the law, the parties cannot apply 2020 upside down. Nobody even predicted that the world
for a correction of the decision. economy would be affected this much in 3 months. The
trouble was initially considered a supply problem; however,
Justification for overturning a decision on it became a recession as a result of the drop in demand.
e-invoice The threat of a global recession has made all expectations
unfavourable. For example, while the IMF expected a global
The basic regulation regarding the application of electronic economic growth of 3% in early 2020, it now expects the
invoices was made with the TPL General Communique global economy to shrink 3-6%. Also, the WTO which was
no.397 published in the Official Gazette dated 5.3.2010. expecting a 3% year-on-year improvement in global trade
updated its forecast towards a downsizing by 30%.
The regulation of the Communique is based on the authority
granted to the Ministry of Finance with the 2nd paragraph of There was increase in imports in March while
the repetitive Article 242 of the TPL. Article 353/1 of the exports were decreasing
Tax Procedure Law did not contain a statement regarding
"electronic document" when the Communique was published. When we look at the data released by the Trade Ministry
for March, it is seen that there is a 17% decrease in exports
Due to the problems caused by this situation, Article 353 compared to the previous year. The most important reason
of the TPL was replaced with the Article 12 of the Law for this is that Covid-19 started to impact our export
no.7103 and had been enacted as of 27.03.2018. Through markets. Especially the developments in the European Union
the amendments of the Law no.7103, the penalties to be (EU), our most essential export market were also effective
applied in case of issuing the documents to be prepared in here. When we look in terms of sectors, the automotive and
electronic environment as hard copies and non-compliance white goods sectors were the ones most affected by this
with the e-notification obligations have been clarified. In decrease in export volume. The announcement regarding
addition, if the documents covered by the Tax Procedure Law April will be made in May, but according to the news reported
are deemed to have never been issued, the issue of special this week, the decline in exports is continuing and a 47%
irregularity penalty has been clarified. decrease is expected in the export volume compared to the
previous year.
As stated in paragraph 3 of the Article 73 within Constitution
of the Republic of Turkey, “the lawfulness principle of tax” is While there is such a dramatic decrease in exports, we
essential in taxation. Therefore, the decision of the Council see that the same rates persist in imports compared to
of State to overturn was mainly taken within the framework the previous year, even a slight increase is observed. We
of the “lawfulness principle of tax”. The court found the anticipate that we will see a similar picture in April.
absence of a statement regarding “electronic document
in the text of the law” against the principle of legality and As a result of evaluating the import and export figures
found that the penalty imposed on the taxpayer who issued together, it seems that the foreign trade deficit will continue
a printed invoice instead of e-invoice in violation of the to increase.
March Jan-Mar
Foreign trade
2019 2020 Change (%) 2019 2020 Change (%)
Exports 16.336 13.426 -17,81 44.534 42.783 -3,93
Imports 18.250 18.821 3,13 50.472 55.662 10,28
Foreign trade vol. 34.586 32.247 -6,76 95.006 98.446 3,62
Foreign trade bal. -1.915 -5.395 181,79 -5.938 -12.879 116,89
Proportion of imports covered by exports (%) 89,5 71,3 88,2 76,9
June 2020 June 2020 7

Bu makalede yer alan açıklamalar, yazarının konu hakkındaki kişisel görüşünü yansıtmaktadır. Makaledeki bilgi ve açıklamalardan dolayı EY ve/veya
Kuzey YMM ve Bağımsız Denetim A.Ş.’ye sorumluluk iddiasında bulunulamaz. Mevzuatın sık değiştirilen ve farklı anlayışlarla yorumlanabilen yapısı
nedeniyle, herhangi bir konuda uygulama yapılmadan önce konunun uzmanlarından profesyonel yardım alınmasını tavsiye ederiz.