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Several taxpayers covered by additional tax have made their in guiding nature on collection and types of information to be
declarations of 2022 with reservation. Such taxpayers are obtained by associations of undertakings.
stating that this additional tax entered into force according
to Law numbered 7440 is in contradiction to “equality in According to first decision above, personnel numbers,
taxation” or “generality in taxation” principles under articles electric consumption, natural gas consumption, carbon
10 and 73 of the Constitution and other taxation principles emission, capacity, productions and sales data of undertaking
such as principle of proportionality in terms of taxation carrying our activities in ceramic sector regarding the sector
based on financial power according to article 35 of the shall be collected and consolidated at the end of each annual
Constitution (in the framework of feasibility, needfulness period by a third party independent advisory firm in the
and proportionality criteria) in addition to retrospectivity framework of voluntary participation basis by associations
principle. of such undertakings and these information shall be
announced to public on official website of the federation
This is the summary of the article published in the after three months. In its second decision, the Board has
Ekonomist magazine’s issue 2023/11, dated 28.05.2023. examined the sharing of reporting sets including information
such as balance sheets, profit-loss statements, branches,
representatives of member undertakings of The Payment
Agenda of competition law and Electronic Money Institutions Association of Turkey
with public and its members through being collected before
Determination of resale price cases are still on the the association by a software developed by an independent
agenda: Reconciliation decision of the inquiry towards undertaking. It is established in both of the decisions
small home appliances that reviewing of the collected data includes the detailed
examination of up-to-dateness of data, whether the date is
Inquiry, which has commenced with the allegations that open to public or not and its standard in terms of collection
... A.Ş. prevented the vendors to make product sales with and market coverage.
low mark-up through miscellaneous actions and applied
various sanctions to the vendors in this framework, have It is of high significance to carefully analyze nature, sharing
been concluded with the reconciliation of .... A.Ş and the methods and sector dynamics of information which are
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distributors . Based on the amendment of legislation planned to be collected in order not to experience a possible
made in 2020, reconciliation, which is a part of Turkish sanction when it is taken into consideration that the Board
Competition Law, was drawing attention of enterprises previously derecognizes the exemption regarding data
in terms of determination of resale prices as a preferred collection and sharing activities designed by association of
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method . The decision in question is also forming another undertakings in certain cases.
example of this situation.
It is understood in the Decision that there are
correspondences on resellers which have been claimed
that deteriorating the prices especially on internet and
interventions by employees of ... AŞ and employees of its
two distributors towards such vendors. It is re-emphasized
in the decision of the Board that determination of resales
price does have restricting nature of competition in terms
of purpose and it can be qualified as breach even though
it does not cause an impact restricting the competition.
The Decision explains in detail the issues such as efforts
towards intervening to sales prices of resellers through both
contractual and actual practices and warnings and sanctions.
Another point of attention is that enterprises are granted a
reduction at a rate of 25% in terms of administrative fines
through reconciliation.
Two exemption decisions towards collecting information
from its members by association of undertakings
Exchange of information between undertakings, whether
directly or through associations, is always occupying the
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agenda of the Board. Two decisions, published recently , are
1 Decision dated 10.11.2022 and numbered 22-51/754-313.
2 Geri verme ve kaldırma hükümlerinin temel amacı, hukuka aykırı vergi tahsilatının önüne geçilmesi ve böylece vergi adaletinin sağlanmasıdır.
Geri verme ve kaldırmada bu amaç dışındaki bir amacın güdülmesi, örneğin kişilere herhangi bir nedenle haksız iade yapılması, çoğu zaman
işlemi, sebep ve konu başta olmak üzere, diğer unsurlar yönünden de sakatlar.
3 Decision dated 22.09.2022 and numbered 22-43/638-268 and decision dated 01.12.2022 and numbered 22-53/806-332.
Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility
in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before
initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.
8 June 2023 Haziran 2023