AI Summary & Key Takeaways
AI InsightThis study examines the tax exemptions from judicial fees granted to public administrations and makes suggestions regarding a revision of these exemptions under the light of the principle of "justice in taxation", taking into consideration the rights and obligations of both the plaintiffs and the defendants.
📌 3 Key Takeaways
Abstract
Some of the public administrations in particular public institutions within general budgets, are exempt from judicial fees according to the provisions of several laws. Despite these exemptions, if a plaintiff wins the case against a public administration, the judgment and writ fees are collected from the administrationwhich is according to law exempt from judicial fees- as part of the litigation expenses and paid to the plaintiff. Nevertheless, after the courts rule in favor of the plaintiffs as a result of an action filed against public administration, the plaintiffs are still required to pay the remainder of the judgment and writ fees which have not been paid at the beginning of the proceedings. This study examines the tax exemptions from judicial fees granted to public administrations and makes suggestions regarding a revision of these exemptions under the light of the principle of "justice in taxation", taking into consideration the rights and obligations of both the plaintiffs and the defendants.
Özet
Çeşitli kanun hükümlerine göre başta genel bütçeye dahil kamu idareleri olmak üzere bazı idareler yargı harcından muaftır. Bu muafiyete rağmen davacılar idare aleyhine açtıkları davayı kazanırlarsa karar ve ilam harcı yargılama gideri adı altında harçtan muaf davalı idarelerden alınarak davacılara ödenmektedir. İdare aleyhine açılmış davada mahkeme davacıyı haklı taraf olarak belirledikten sonra davanın başında ödenmemiş olan bakiye karar ve ilam harcını yine de davacı ödemek zorunda kalmaktadır. Bu çalışmada kamu idarelerine tanınan yargı harcı muafiyeti incelenmekte, davacı ve davalı her iki tarafın da hak ve menfaatleri gözetilerek vergilendirmede adalet ilkesi ışığında bu muafiyetlerin yeniden düzenlenmesine yönelik önerilere yer verilmektedir.