In tax law, the statute of limitations is a critical concept that affects both the state’s financial rights and the taxpayer’s legal security. The state cannot be expected to demand tax liabilities indefinitely, and similarly, taxpayers should not live under the perpetual threat of old debts. The statute of limitations ensures balance between these interests....
The timely and complete collection of taxes, which are among the state’s most essential sources of revenue, is of vital importance for the sustainability of public services. However, in certain cases, taxpayers fail to pay their tax debts on time. In such situations, the coercive enforcement process comes into play to secure the collection of...
Tax lawsuits are legal actions initiated by taxpayers against procedures carried out by the tax office or other administrative authorities. These lawsuits, which fall under administrative jurisdiction, aim to ensure the legality of tax procedures and protect the rights of taxpayers fulfilling their obligations. Tax lawsuits, examined under two main categories—annulment actions and full remedy...
Reduction of Tax Penalties and Exceptions: A Detailed Review Tax penalties are sanctions imposed when taxpayers fail to fulfill their legal obligations. However, under certain conditions, these penalties can be reduced. The reduction of tax penalties provides taxpayers with certain advantages to ease the burden of penalties when they fail to meet their tax obligations....
