Tax & Administrative Law Lawyer
As ATK Law Firm, we provide legal consultancy and court representation in matters concerning tax law and administrative law. Our services in this area cover both tax penalties and tax crimes, as well as disputes with public administrations before administrative courts.
Tax and administrative law matters can lead to serious consequences for both individuals and companies - including financial penalties, back-tax assessments, and in more severe cases, criminal liability. For this reason, professional legal support is important from the first stage of the process.
Tax Law Services
In the field of tax law, we provide legal support in the following matters:
- Objection to tax assessment notices
- Challenging tax penalty notices
- Litigation before tax courts
- Reconciliation and correction procedures
- Tax audit process management
- Legal defense against tax evasion and tax fraud allegations
Tax Crimes - VUK Article 359
Tax offenses that rise to the level of criminal conduct are regulated under Article 359 of the Tax Procedure Law (VUK). This provision covers serious acts such as:
- Falsifying or destroying accounting records and documents
- Issuing or using fictitious invoices (fake invoices)
- Concealing taxable income through fraudulent entries
Under VUK Article 359, prison sentences ranging from 2 to 8 years are stipulated depending on the nature of the act. Given that these cases can also lead to criminal prosecution alongside the tax dispute itself, the criminal law dimension must be managed carefully in parallel with the tax law dimension.
If a tax crime allegation arises, a defense must be constructed both before the tax administration and - where applicable - in criminal proceedings. The evidence structure of the file, the nature of the documents, and the direction of the investigation all require strategic assessment from the outset.
Administrative Law Services
In the field of administrative law, we provide representation and consultancy in disputes with public bodies and administrations:
- Annulment actions against administrative decisions and sanctions
- Suspension of execution (injunction) applications
- Compensation claims against the administration
- Licensing and permit disputes
- Regulatory penalty proceedings
- Tender and procurement law disputes
- Disciplinary proceedings for public servants
Tax Court Proceedings
Tax disputes are resolved before the tax court, which falls within the administrative judiciary. The process typically begins with an objection to the tax authority, and if the matter is not resolved at that stage, a lawsuit is filed before the tax court. Properly framing the legal grounds of the case at the outset is critical for a successful outcome.
Time limits in tax disputes are strict. Missing a deadline for objection or filing a lawsuit can result in the complete loss of the right to challenge the assessment or penalty. For this reason, seeking legal advice immediately upon receipt of a tax notice is strongly recommended.
Corporate Tax and Company Law Intersection
For companies, tax law often intersects with corporate law. Issues such as VAT disputes, corporate income tax assessments, transfer pricing, and withholding tax compliance can give rise to legal proceedings that require expertise in both areas. Our firm provides integrated legal support at this intersection. For corporate law matters more broadly, see our Corporate Lawyer page.
Frequently Asked Questions
What is VUK Article 359?
VUK Article 359 regulates tax crimes - primarily document falsification, use of fictitious invoices, and concealment of taxable income. Sentences range from 2 to 8 years imprisonment depending on the act. Criminal prosecution runs alongside the tax dispute itself.
How do I challenge a tax penalty notice?
A tax penalty notice can be challenged either through administrative reconciliation with the tax authority or by filing a lawsuit before the tax court within the prescribed time limit. The appropriate route depends on the nature and amount of the penalty. Legal advice at the earliest stage prevents loss of rights.
What does an administrative lawyer do?
An administrative lawyer represents clients in disputes with public bodies - annulment actions, compensation claims, regulatory penalty proceedings, licensing disputes, and public tender matters. Cases are heard before administrative courts and the Council of State (Danıştay).
How long do I have to challenge a tax assessment?
Generally, the deadline for filing an objection with the tax authority or a lawsuit before the tax court is 30 days from the date of notification of the assessment or penalty notice. Missing this deadline results in the assessment becoming final and unchallengeable. Verify the exact time limit applicable to your notice with a lawyer immediately upon receipt.