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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
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
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