Özet:

At the point of settlement of disputes between the administrative and the competent, the agreement institution stands in the forefront with both the method and time nature and is separated from other methods of settlement of disputes. One of the important characteristics of the agreement, which is an institution with a significant place and characteristics in many ways in tax law, is the authority of appreciation recognized by the agreement committees. In tax law, the jurisdiction of appreciation is an exceptional jurisdiction under the principle of law. In the process of conducting the process of reconciliation, the original powers of the committees are the authority and the authority of appreciation is an exception. Despite its exceptional nature, the consensus committees have been recognized with a broad (maybe) assessment authority in tax law. The agreement committees shall also ensure that the agreement body is operated within the limits of its respective powers and authority. The purpose of this study is to determine whether the agreement institution is effectively processing or not, and to increase the contribution of the institution to the tax law by identifying the disadvantaged aspects if there is. For this purpose, the matter was theoretically examined in the light of the relevant legal arrangements, also taking advantage of the cases appealed to the tax court. The review of the legal arrangement concerning the request for agreement (in particular after the agreement), the establishment of the legal status of the institution (especially in terms of the procedures that occur and need to be corrected in relation to the issues identified by the agreement), the conclusion was that the limits of the authority recognized to the agreement committees should be determined.

Anahtar Kelimeler: