| PUBLIC LAW (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| HUK6111 | Tax Violations in the European Court of Human Rights | Spring | 3 | 0 | 3 | 11 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | Tr |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. GÜLSEN GÜNEŞ |
| Course Lecturer(s): |
Prof. Dr. GÜLSEN GÜNEŞ |
| Course Objectives: | The aim of this course is to present the Turkish Tax System in the light of universal and constitutional principles and in a critical manner in terms of basic tax concepts, parties to the tax debt relationship, tax rights and duties, tax penalties, tax administrative remedies, tax jurisdiction and individual taxes. |
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The students who have succeeded in this course; Students who successfully complete this course will be able to: I. Question the relationship between fundamental rights and freedoms and taxation. II. Gain the ability to access and distinguish tax rules in an interdisciplinary field. III. Determine the attitude and balance between the state (tax administration) and the individual (taxpayer). IV. Interpret tax facts in the light of legal and tax legal concepts and judicial decisions. V. Develops critical approach skills about tax mechanisms and institutions. VI. Access, interpret and criticize judicial decisions in the tax field. VII. Generates tax solutions and makes projections by interpreting tax rules. VIII. Gains the awareness and ability to have the rules in the field of tax law, from the lowest individual transaction to the highest objective rule, audited in the judicial function, including international jurisdiction. |
| Introduction Course Resources, Explanations on Lesson Planning Fundamental Rights and Freedoms in General and Their Interaction with Taxation Legal Security and the Principle of Tax Legality Human Rights and International / Supranational Conventions International / Supranational Courts in General Judicial Review of Tax-Related Fundamental Rights and Freedoms Disputes European Court of Human Rights-General Organization and Functioning, Structure and Characteristics of its Decisions Visa Week Tax Disputes and the European Court of Human Rights Rights and Duties of Taxpayers Non bis in idem principle and ECtHR Decisions Right to remain silent and ECtHR Judgments Presentations Presentations |
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| Course Notes: | |
| References: | • Selim Kaneti/Esra Ekmekci/Gülsen Güneş/Mahmut Kaşıkçı, Vergi Hukuku, Filiz Kitabevi. • Gülsen Güneş, “Verginin Yasallığı İlkesi”, İstanbul: On İki Levha Yayıncılık • Gamze Gümüşkaya, “Mülkiyet Hakkına Vergisel Müdahaleler Bakımından İnsan Hakları Avrupa Mahkemesi’ne Kişisel Başvuru”, İstanbul: On İki Levha Yayıncılık • 1982 tarihli T. C. Anayasası güncel metni • Avrupa İnsan Hakları Sözleşmesi güncel metni |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 0 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | 1 | % 30 |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 30 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 40 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 60 | |
| PERCENTAGE OF FINAL WORK | % 40 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload | |
| Course Hours | 13 | 39 | |
| Laboratory | |||
| Application | |||
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 182 | |
| Presentations / Seminar | 1 | 3 | |
| Project | |||
| Homework Assignments | 10 | 70 | |
| Quizzes | |||
| Preliminary Jury | |||
| Midterms | 1 | 3 | |
| Paper Submission | |||
| Jury | |||
| Final | 1 | 3 | |
| Total Workload | 300 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | - | |
| 2) | - | |
| 3) | - | |
| 4) | - | |
| 5) | - | |
| 6) | - |