Vergi Hukukuna İlişkin Davaların Tam Yargı Davası Bağlamında İncelenmesi

Abstract

Administrative acts and administrative actions related to tax law may result in damages. The full remedy action is important from the point of the settlement by way of judicial remedy. The purpose of this study is examining cases regarding tax law in the context of full remedy action. This study consist of four parts. In the first division named as the types of cases in administrative judiciary, the types of cases are studied through examples of selected countries. In the second part, full remedy action which is one of cases detected in the first part is analysed from the point of theoretical framework in Turkish law. The third part began with the ascertaining of the types of cases arising from administrative acts and administrative actions in tax law and the quality of cases. Subsequently, within the context of tax litigation, the judgement process of cases arising from administrative acts and administrative actions in tax law is examined in depth. In fourth division, it has mainly been aimed to classify and typify full remedy action in tax litigation through examples of tax law.