COURSE SYLLABUS

TAX JURISDICTION LAW

1	Course Title:	TAX JURISDICTION LAW
2	Course Code:	MAL4403
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	7
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Mehmet YÜCE
16	Course Lecturers:	Yok
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi İİBF Maliye Bölümü Görükle Kampüsü Nilüfer/BURSA myuce@uludag.edu.tr. 0224 294 10 91
18	Website:
19	Objective of the Course:	Providing and understanding of the situation which Turkey's tax disputes and tax jurisdiction, gaining to knowledge and skills on this issue, to gain the ability to interpret about Tax Judgement System and tax dispute recourse of judicial remedy
20	Contribution of the Course to Professional Development	It aims to contribute to the professional competence of students by improving their professional skills related to taxation.

Learning Outcomes:

1	To be able to explain of basic properties and lawsiut’s concept of Turkish Justice System;
2	To be able to evaluate of judicial organ's duties;
3	To be able to explain and analyze of tax lawsuit process;
4	To be able to explain and analyze of tax lawsuit process;
5	To be able to explain and compare with ordinary and extraordinary law ways;
6	To be able to determine and calculate the deadlines of the tax judgement ;
7	To be able to evaluate of argument and evidence system in tax judgment;

22	Course Content:

Week	Theoretical	Practical
1	Turkish Justice System: Concept of judgement, judicial organ and function; Justice System in Turkey
2	The main principles about judgement; the prevailing principles of tax lawsuit
3	Conception, scope and function of tax judgment and development in Turkey
4	Peaceful solution of tax disputes and followed process
5	Subject and scope of tax judgment, administrative procedures and administrative sanctions, judicial review
6	Subject and scope of tax case; sides in tax lawsuit; task and authorization in law court;
7	Opening the tax law suit; petition of law suit; the results of the opening tax case (MIDTERM EXAM)
8	investigate of the petition in tax court; judgement and court trial; inspection of files and the decide
9	Special cases in the tax case; waive, the spooler problem, to participate in the case, combining of the case and consolidation of legal action
10	Ordinary Law Ways: Contention of unconstitutionality, appeal way, correction the decision
11	Extraordinary Law Ways: Cancellation to law efficacy, repeated of judgement, other ways
12	Term of litigation; stopping and extend reason of the terms of litigations
13	Proof and burden of proof in tax jutice; proof of the ordinary situation and proof of contrary to ordinary situation
14	Evidence of tax judgement and types of evidence; collection of evidence in tax justice

23	Textbooks, References and/or Other Materials:	1. Mehmet Yüce, Vergi Yargılama Hukuku, Güncellenmiş 6.Baskı, Bursa: Ekin Basım Yayınevi. 2. Mehmet Yüce, Mali Yargılama Hukuku, 2.Baskı, Bursa: Ekin Basım Yayınevi, 2016. 3. Mehmet Yüce, Vergi Dava Rehberi, 2.Baskı, Bursa: Ekin Basım Yayınevi, 2017. 4. Mehmet Yüce, Anayasa Mahkemesi ve AİHM Kararları Işığında Vergi Davalarında Bireysel Başvuru, 1.Baskı, Bursa: Ekin Yayınevi, 2019. 5. Mehmet Yüce, Ali Çelikkaya, Gümrük Uyuşmazlıkları ve Çözüm Yolları, 1.Baskı, Bursa: Ekin Yayınevi, 2016. 6. Mehmet Yüce, Vergi Kaçakçılığı Suçu ve Yargılama Usulü, 1.Baskı, Ankara: Adalet Kitabevi, 2018. 7. Yusuf Karakoç, Vergi Yargılaması Hukuku, 4.Baskı, Ankara: Yetkin Yayınları, 2017. 8. Şükrü Kızılot, Vergi İhtilafları ve Çözüm Yolları, Ankara: Yaklaşım Yayınları, 2011.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	50
Total	3	100
Contribution of Term (Year) Learning Activities to Success Grade		50
Contribution of Final Exam to Success Grade		50
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with multiple choice test questions, right-wrong questions, completion questions, short-answer written questions and small calculation questions.
Information	This course is evaluated with a relative evaluation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High