Gümrük ve Ticaret Dergisi

Gümrük ve Ticaret Dergisi

Serbest dolaşıma girmemiş eşyanın haczi ve haciz sonrası vergisel sorumluluk

Yazarlar: Deniz Okan SAVAŞ

Cilt - , Sayı 1 , 2013 , Sayfalar 38 - 42

Konular:-

Anahtar Kelimeler:Entrance the free movement,Confiscation,The state of customs,Sales following confiscation,Demand for the pursuit,Customs value,Foreclosure

Özet: “Public Law” is one of the branches of Law that regulates the law related relationships both between the citizens and the state and among its own institutes. The conflicts will be considered within the frame of Public Law, if the laws related to the judicial conflicts impose some missions and responsibilities on the state force. With the simplest definition, the Law means ‘serving the justice’. The rights given to citizens have been guaranteed by the state without letting them on people’s own wills. Legal system is not a discipline which only serves the justice but at the same time enables the duties and responsibilities to be fulfilled. The branch of Public Law related to the conflicts caused by ‘the claims’ between the individuals, ‘the Law of Bankruptcy’ imposes duties on the State concerning the protection of the rights of the creditor and fulfillment of the responsibilities by the debtor. The pursuit of the claim mentioned in the scope of The Law of Bankruptcy, upon the demand of the creditor is fulfilled by the Bankruptcy Department. During the application, Bankruptcy Department or the officer in charge of confiscating is responsible for compromising the mutual benefits of both the creditor and the debtor. The claim which is the subject for the confiscation, is likely to be a property or a vehicle or even the moveable. Moreover, “the good” concerning the confiscation might be inside the borders of the country or it might be any moveable which is not in the free movement but under the control of the ‘customs’. In this case, the procedures fulfilled by the Bankruptcy Department and Customs Officials concerning the mentioned ‘goods’ are of great importance to both the solution of the conflicts between the creditors and debtors and the possibility of importing the goods as well as confiscating them.


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KAYNAK GÖSTER
BibTex
KOPYALA
@article{2013, title={Serbest dolaşıma girmemiş eşyanın haczi ve haciz sonrası vergisel sorumluluk}, number={38–42}, publisher={Gümrük ve Ticaret Dergisi}, author={Deniz Okan SAVAŞ}, year={2013} }
APA
KOPYALA
Deniz Okan SAVAŞ. (2013). Serbest dolaşıma girmemiş eşyanın haczi ve haciz sonrası vergisel sorumluluk. Gümrük ve Ticaret Dergisi.
MLA
KOPYALA
Deniz Okan SAVAŞ. Serbest Dolaşıma Girmemiş Eşyanın Haczi ve Haciz Sonrası Vergisel Sorumluluk. no. 38–42, Gümrük ve Ticaret Dergisi, 2013.