Türkiye Adalet Akademisi Dergisi

Yazarlar: Adl NAS

Konular:Hukuk

Anahtar Kelimeler:Tax Exception,Assignment Place of Residence,Overdue İnterest,Princeple of Equality in taxation.

Özet: VAT exemptions related to housing and office are regulated in the Article 13/ i of the Value Added Tax Code. The first assignment of the building, which was built as a housing or Office related regulations, the cost of foreign currency as a condition that was brought to Turkey. According to193 numbered Income Tax Code Article 3 of the six months, taking a work permit or residence except those specified in the second subparagraph of paragraph living more a broad Turkish citizens, legal and business center is not in Turkey and a place of business or permanent representative made to institutions earning in Turkey dwelling or place of work delivered by foreign natural persons who are not resident in Turkey have been exempted from value added tax. Pursuant to Article 13 of the Value Added Tax Code, in the event that the exemption is applied even though the conditions stipulated in the paragraph are not complied with, the buyer and the taxpayer are several (jointly) responsible for the tax, tax loss penalty and delay interest not collected in time.As mentioned above, exception is also criticized in terms of ability to pay and tax equality principles. Which is equal to the direction of the elements spending secondary in favor of there cognition of the residence or business exception among those who were not, who are resident in Turkey, the financial strength of the same envisioning the same financial power of taxation different people with different does not conform with the financial strength and tax equality. In this article, it will be revealed that the VAT exemption imposed on houses and office is against the principles of ability to pay and tax equality, which are constitutional principles.

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