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  Citation Number 3
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TÜRKİYE’DE KAMU ALACAKLARININ MÜTESELSİL SORUMLULUK YOLUYLA TAHSİLİ EĞİLİMİ VE GÜMRÜK KANUNU UYGULAMASI
2011
Journal:  
Ankara Üniversitesi Hukuk Fakültesi Dergisi
Author:  
DOI:  
10.1501/Hukfak_0000001634
Abstract:

The institution of “joint liablity” is also applicable in Turksih taxation law, even though it is originated from private law. In this respect it is also possible to put customs brokers, together with their customers responsible, in front of the administration. From the other side, the Customs Law regulates only an objective liability in this respect. It is needed to applicate the Misdemeanor Law, give fine to the customs broker

Keywords:

In Turkey, the public will take public responsibility by means of customs and customs law application
2011
Journal:  
Ankara Üniversitesi Hukuk Fakültesi Dergisi
Author:  
DOI:  
10.1501/Hukfak_0000001634
Abstract:

The institution of "joint liability" is also applicable in Turkish taxation law, even though it is originated from private law. In this respect it is also possible to put customs brokers, together with their responsible customers, in front of the administration. On the other hand, the Customs Law regulates only an objective liability in this respect. It is needed to apply the Misdemeanor Law, give fine to the customs broker

Keywords:

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Ankara Üniversitesi Hukuk Fakültesi Dergisi

Field :   Hukuk

Journal Type :   Ulusal

Metrics
Article : 860
Cite : 5.787
2023 Impact : 0.137
Details
Ankara Üniversitesi Hukuk Fakültesi Dergisi