Türk Vergi Hukukunda ihtiyati haciz ve ihtiyati tahakkuk
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Date
2007
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Publisher
Sosyal Bilimler Enstitüsü
Abstract
Sequestration is an institution, applied both during securing private credits follow-ups and securing the public revenues follow-ups. For protection of public revenues some measures and principles, which are different from private credits, are assumed Collection of public revenues, main financial resource for public services, is subject to a higher secure and priviledged follow-up and collection method compared to private credits. In order to secure the collection of public revenue, to which payment order shall be sent or due time shall come or to be realized via sequestration, by means of extracting some properties of the public debtor from his/her possession area, extraction of these property from foreclosure by the debtor can be prevented. In order to be able to apply sequestration, realization of one of the reasons referred under 13th article of AATUHK and obtaining of sequestration decision are required. Body, authorized to take sequestration decision, is the highest senior officer of the location. Sequestration decision, required for application of sequestration, which can be referred as in the nature of a forced security, is an obligating, constructive, reason based, subjective administrative process. In order to achieve legal collection of public revenues in connection with ?legality principle?, suit can be opened in the tax courts, located at the location of creditor collection office, with the claim of inappropriate performance of sequestration application or not materially realization of sequestration reasons against sequesatration process.Precautionary realization is the temporary realization without waiting for the expiration of taxation period in order to secure previously public revenues, which is not realized yet but shall be realized in the future. Functionality and effectiveness of precautionary realization exist with sequestration. In other words, although precautionary realization does not individually have seizure nature but can be deemed as a ring of process chain. Therefore, it can only be suited together with sequestration process. In case of existence of precautionary reasons, referred under 17th article of AATUHK, written order issuing authority related with precautionary realization belongs to financial department. Creditor can subject both reason of precautionary realization and also amount to dispute below tax court, located at public authority, against sequestration process, performed upon precautionary realization.
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Keywords
Türk Vergi Hukuku, ihtiyati haciz, ihtiyati tahakkuk