THE APPLICABILITY OF CIVIL PROCEDURAL PROVISIONS IN TAX PROCEEDINGS

In cases where it is not possible to resolve disputes arising from the application of tax laws at the administrative stage, it is inevitable to resolve disputes through judicial remedies. Tax courts are tasked with resolving disputes arising from substantive law by applying procedural law. Since the tax jurisdiction system in Turkey is not independent but is included in the administrative jurisdiction regime, the procedural rules applicable to administrative proceedings also apply to tax proceedings. Due to the fact that administrative and tax proceedings are narrower and more prescriptive than civil proceedings in terms of subject matter, the procedural rules to which the courts are subject are also discussed in a limited manner. However, in case of a situation that is likely to be encountered during tax proceedings but is not regulated in its own procedural rules, the procedural rules applied in civil proceedings are utilized. This study will address whether the entire civil procedural rules or only the provisions referred to by reference should be applied in cases where the administrative procedural rules are insufficient in tax proceedings. It is thought that it would be academically beneficial to discuss this issue, which is not agreed upon in the doctrine and is also subject to judicial decisions.