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Turkish Public Law
Şubat 2021 / 3. Baskı / 360 Syf.
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Turkish law has undergone drastic changes over the last 15 years. Indeed, new laws have been enacted and several laws have been amended to modernize and bring Turkish legislation in line with the EU acquis communautaire. For this reason, this book aims to provide an overview of the current Turkish public law. It aspires to serve as a blueprint not only for foreign students and academics, but also for international law firms and organizations. Great care has been given to incorporate the most recent legislation, court decisions, and statistical information.

This book includes twelve chapters and covers Fundamental Elements of Turkish Constitutional Law, Human Rights Protection from the Perspective of the 1982 Constitution, Administrative Law, Administrative Jurisdiction, Criminal and Criminal Procedure Law, Tax Law, Taxation System, Public International Law, Other Issues of International Law and Turkey's Legal Position in Related Matters, Legal History, and Philosophy and Sociology of Law.

Konu Başlıkları
Constitutional Law
Administrative Law
Criminal Law
Tax Law
Public International Law
Legal History
Philosophy and Sociology of Law
Barkod: 9789750267055
Yayın Tarihi: Şubat 2021
Baskı Sayısı:  3
Ebat: 16x24
Sayfa Sayısı: 360
Yayınevi: Seçkin Yayıncılık
Kapak Türü: Karton Kapaklı
Dili: Türkçe
Ekler: -

 

İÇİNDEKİLER
LIST OF CONTRIBUTORS
PUBLIC LAW
CHAPTER 1
FUNDAMENTAL ELEMENTS OF
TURKISH CONSTITUTIONAL LAW
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  27
CHAPTER 2
HUMAN RIGHTS PROTECTION FROM
THE PERSPECTIVE OF THE 1982 CONSTITUTION
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  53
CHAPTER 3
TURKISH ADMINISTRATIVE LAW
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Asst. Prof. Dr. Ömer Faruk EROL ¦
Res. Asst. Emre KILIÇ  67
CHAPTER 4
TURKISH ADMINISTRATIVE JURISDICTION
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Res. Asst. İ. Esra DÜLGER SUCU ¦
Res. Asst. Kasım OCAK  91
CHAPTER 5
TURKISH CRIMINAL AND
TURKISH CRIMINAL PROCEDURE LAW
Prof. Dr. Dr. h.c. Hakan HAKERİ ¦ Asst. Prof. Dr. Derya TEKİN ¦
Res. Asst. Dr. Melik KARTAL ¦ Res. Asst. Dr. Kübra TUNÇ  109
CHAPTER 6
TURKISH GENERAL TAX LAW
Res. Asst. Emine Sevcan ARTUN ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Dr. Arzu KALYON  193
CHAPTER 7
TURKISH TAXATION SYSTEM
Res. Asst. Dr. Arzu KALYON ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Emine Sevcan ARTUN  225
CHAPTER 8
PUBLIC INTERNATIONAL LAW
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE  237
CHAPTER 9
PUBLIC INTERNATIONAL LAW–OTHER ISSUES OF
INTERNATIONAL LAW AND
TURKEY’S LEGAL POSITION IN RELATED MATTERS
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE ¦
Res. Asst. Merve İSPİRLİ ARMAĞAN  265
CHAPTER 10
TURKISH LEGAL HISTORY
(PRE–ISLAMIC PERIOD)
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  299
CHAPTER 11
OTTOMAN LAW
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  315
CHAPTER 12
TURKISH PHILOSOPHY OF LAW AND
SOCIOLOGY OF LAW
Res. Asst. Ercan ER  355
TABLE OF CONTENTS
FOREWORD  5
LIST OF CONTRIBUTORS  7
TABLE OF CONTENTS  9
PUBLIC LAW
CHAPTER 1
FUNDAMENTAL ELEMENTS OF
TURKISH CONSTITUTIONAL LAW
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  27
SECTION I: DEFINITION  27
SECTION II: HISTORICAL BACKGROUND OF THE TURKISH CONSTITUTIONALIST MOVEMENT  28
SECTION III: THE LEGISLATURE  31
I. Composition of the Grand National Assembly of Turkey  31
A. Eligibility Criteria d to Become a Deputy  32
B. Parliamentary Privileges  33
II. Functions and Powers of the GNAT  34
A. Enacting Laws  35
B. Parliamentary Oversight  35
SECTION IV: THE EXECUTIVE  36
I. Elements of the Executive  36
A. President  37
B. Vice Presidents and Ministers  39
C. Presidential Decrees  40
III. Before 2017 Amendments  40
A. President  40
B. Prime Minister (PM)  41
C. Council of Ministers (CoM)  41
II. Legal Status  43
A. Privileges and Immunities  43
B. Ministerial Liability  43
1. Political Liability  44
2. Criminal Liability  44
3. Legal Liability  44
SECTION V: THE JUDICIARY  45
IV. Organization of the Judiciary  45
A. Judicial (Civil and Criminal) Courts  45
B. Administrative Courts and Tax Courts  46
C. Military Courts  47
D. Turkish Constitutional Court  47
E. Court of Accounts  49
V. Judicial Independence  49
A. Independence of Judges  49
B. Tenure of Judges  49
C. Principle of Natural Judge  50
BIBLIOGRAPHY  51
CHAPTER 2
HUMAN RIGHTS PROTECTION FROM
THE PERSPECTIVE OF THE 1982 CONSTITUTION
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  53
I. General Constitutional Framework  53
II. Limitations to Fundamental Rights  55
III. Suspension of Basic Rights and Freedoms  57
IV. Individual Application to the Constitutional Court  59
BIBLIOGRAPHY  66
CHAPTER 3
TURKISH ADMINISTRATIVE LAW
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Asst. Prof. Dr. Ömer Faruk EROL ¦
Res. Asst. Emre KILIÇ  67
I. Turkish Administrative Organization  67
A. Central Administration  68
1. President of the Republic  68
a. Election  68
b. Duties and Powers  69
B. Decentralization  70
1. Territorial Decentralization (Local Administrations)  70
a. Special Provincial Administration (İl Özel İdaresi)  71
aa. General Provincial Council (İl Genel Meclisi)  72
bb. Provincial Executive Committee (İl Encümeni)  72
cc. Governor (Vali)  72
b. Municipality (Belediye)  72
aa. Municipal Council (Belediye Meclisi)  73
bb. Municipal Executive Committee (Belediye Encümeni)  74
cc. The Mayor (Belediye Başkanı)  74
c. Metropolitan Municipality (Büyükşehir Belediyesi)  74
d. Village Administration (Köy İdaresi)  75
2. Decentralization Based on Services  76
a. Institutions of Higher Education (Yüksek Öğretim Kurumları)  76
b. Regulatory and Supervision Agencies (Düzenleyici ve Denetleyici Kurumlar)  76
c. Professional Organizations Having the Characteristics of Public Institution (Kamu Kurumu Niteliğindeki Meslek Kuruluşları)  77
d. Presidency of Religious Affairs (Diyanet İşleri Başkanlığı)  77
II. Activities of Administration  77
A. Public Services  78
B. Administrative Police  79
III. Powers of Administration  80
A. Administrative Acts  80
1. Administrative Regulations  80
2. Individual Administrative Acts  81
B. Administrative Contracts  81
C. Administrative Actions  82
D. Law on Public Procurement  82
1. Basic Legislation on Public Procurement  82
2. Procurement Procedures  83
a. The Law No 2886  84
b. The Law No 4734  84
3. Objection to Procurement  85
a. Complaint Application to the Contracting Authority (Şikayet)  85
b. Appeal Application to the Public Procurement Authority (İtirazen Şikayet)  86
E. Administrative Sanctions  86
1. Definition of Administrative Sanction and Primary Legislation  86
2. Basic Principles Regarding Administrative Sanctions  87
3. Judicial Review of Administrative Sanctions  87
BIBLIOGRAPHY  89
CHAPTER 4
TURKISH ADMINISTRATIVE JURISDICTION
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Res. Asst. İ. Esra DÜLGER SUCU ¦
Res. Asst. Kasım OCAK  91
I. General  91
II. Organization of Administrative Jurisdiction  91
A. Council of State  92
B. Regional Administrative Courts  93
C. Administrative Courts  93
D. Tax Courts  93
III. Administrative Litigation  94
A. Action for Annulment  94
B. Action of Full Jurisdiction  95
IV. Suspension of Execution  96
V. Time Limit to File a Case  96
VI. Procedure For Expedited Trial  97
VII. Legal Remedies  99
A. In General  99
B. Ordinary Legal Remedies  99
1. Appeal  99
2. Cassation  103
C. Extraordinary Legal Remedies  105
1. Renewal of the Trial  105
2. Cassation for the Benefit of Law  106
BIBLIOGRAPHY  108
CHAPTER 5
TURKISH CRIMINAL AND
TURKISH CRIMINAL PROCEDURE LAW
Prof. Dr. Dr. h.c. Hakan HAKERİ ¦ Asst. Prof. Dr. Derya TEKİN ¦
Res. Asst. Dr. Melik KARTAL ¦ Res. Asst. Dr. Kübra TUNÇ  109
TURKISH CRIMINAL LAW  109
I. INTRODUCTION  109
SECTION I: GENERAL PART OF THE PENAL CODE  110
A. Principles of Criminal Law and Criminal Justice Policy  110
1. Rule of Law  110
2. Principle of Legality (in crime and punishment)  110
3. Proportionality Rule  111
4. Respect to Human Dignity  111
5. Equal Protection of Law  111
6. Principle of Culpability  111
7. Individuality of Criminal Responsibility  112
B. Application of Turkish Penal Code  112
1. Application of Turkish Penal Code in respect of Time  112
2. Application of Turkish Penal Code in respect of Location  112
a. Active Personality Principle  113
b. Passive Personality Principle  114
c. Protective Principle  115
d. Representation Principle (İkâme Yargı)  115
e. Universal Jurisdiction Principle  116
f. Retrial in Turkey  117
g. Extradition of Foreigners  118
3. Application of Criminal Laws regarding Persons  120
a. President of the Republic  121
b. Parliamentary Immunity  121
ba. Absolute immunity (non–accountability)  121
bb. Temporary Immunity (no prosecution without the act of the parliament)  122
c. International jurisdictional immunity  122
d. Some foreign soldiers and civilians and their relatives  123
e. Civil servants/Public officials  123
C. Elements of Crime  123
1. Legal Element of Crime/Typicality (tipiklik)  124
a. Physical (objective) elements – Actus Reus  124
aa. An actomission to act  124
ab. A particular harmresult  126
ac. Causation (causal relation)  126
b. Mental (subjective) elements – Mens Rea  126
ba. Dolus Directus – Criminal Intent  126
bb. Dolus Eventualis – Eventual Intent – Recklessness  127
bc. Advertent (Conscious) and Inadvertent (Unconscious) Negligence  127
bd. The Aggravation of an Offence Due to Its Consequences  128
2. Element of Illegality/Unlawfulness (Lack of a Lawful Cause)  128
a. Executing a Provision (Art. 24/1)  129
b. Executing a Lawful Order (Art. 24/2)  129
c. Self–defence (Art. 25/1)  130
d. Use of a Right (Art. 26/1)  130
e. Consent (Art. 26/2)  130
D. Culpability  131
1. Criminal Capacity (Kusur Yeteneği – İsnat Kabiliyeti)  131
a. Reasons Affecting the Criminal Capacity  131
aa. Age (Art. 31 TPC)  132
ab. Insanity (Art. 32)  132
ac. Deafness and Dumbness (Art. 33)  132
ad. Ephemeral Reasons, Addiction to Alcohol and Drugs (Art. 34)  133
2. Reasons Affecting Culpability  133
a. Unlawful and Binding Order of the Supervisor (Art. 24/2)  133
b. State of Necessity (Art. 25/2)  133
c. Force and Violence, Menace and Threat (Art. 28)  133
d. Expectability in Crimes by Omission  134
e. Unjust provocation (Art. 29)  134
f. Exceeding of Limit in Excusatory Causes  134
g. Mistake Claims  135
h. Other Conditions of the Punishability  135
ha. Objective conditions of punishability (Objektif cezalandırılabilme şartları)  136
hb. Personal Excuses for Impunity and Personal Circumstances Which WithdrawReduce Penalty (Şahsi cezasızlık sebepleri ve cezayı kaldıran veya cezada indirim yapılmasını gerektiren şahsi sebepler)  136
E. Attempt  137
1. Attempt to Commit a Crime  137
2. Voluntary Abandonment (Gönüllü Vazgeçme)  138
3. Effective Remorse (Etkin Pişmanlık)  138
F. Participation in Crimes (İştirak)  139
G. Joinder of Offences (İçtima)  141
1. Joint Offence (Bileşik Suç)  141
2. Successive Offences (Zincirleme Suç)  141
3. Conceptual Aggregation/Joinder of Ideas (Fikri İçtima)  142
H. Sanctions  142
1. Suspension of the Sentence of Imprisonment  144
2. Dismissal of an Action and Termination of Punishment  144
SECTION II: SPECIAL PART OF THE PENAL CODE (CRIMES)  145
A. International Offences  146
1. Genocide (Art. 76)  146
2. Offences against Humanity (Art. 77)  147
3. Forming Organized GroupsEngaging in the Management of Such Groups to Commit Genocide and/or Offences against Humanity (Art. 78)  147
4. Unlawful Transfer of Immigrants to a Country (Art. 79)  148
5. Human Trade (Art. 80)  148
B. Offences against Individuals  149
1. Offences against Life  149
a. Voluntary Manslaughter – Intentional Killing/Homicide (Art. 81–83)  149
b. Soliciting Suicide (Art. 84)  150
c. Negligent Homicide (Art. 85)  150
2. Offences of Bodily Harm  151
a. Intentional Injury (Art. 86)  151
b. Abortion  152
3. Offences against Sexual Inviolability  152
a. Sexual Assault (Art. 102) (Cinsel Saldırı)  152
b. Sexual Abuse of Children (Art. 103) (Çocukların Cinsel İstismarı)  154
c. Sexual Intercourse with the Person Who Has Not Attained the Lawful Age (Art. 104)  155
d. Sexual Harassment (Art. 105) (Cinsel Taciz)  156
4. Offences Against Freedom  156
a. Threat (Art. 106)  156
b. Deprivation of Freedom (Art. 109)  157
c. Violation of the Inviolability of Residence (Art. 116)  158
5. Offences Against Honour  158
a. Insult (Art. 125)  158
aa. Aggravating Circumstances  159
ab. Identification of the Victim  160
ac. Proof of Imputation  160
ad. Inviolability of Accusation and Defence  160
af. Insulting on the Ground of an Unjust ActReciprocal Insult  160
6. Offences Against Privacy and Secrecy of Life  161
7. Offences against Property  163
C. Offences Against the Public  164
1. Offences Against Public Health  164
2. Offences Against Public Confidence  165
a. Forgery of Official Document (Art. 204)  165
b. Forgery of Private Document (Art. 207)  166
c. A Mitigating Circumstance for Both Crimes (Art. 211)  166
d. A Special Joinder Rule Regarding Both Crimes (Art. 212)  166
3. Offences Against Public Peace  167
a. Provocation to Commit an Offence (Art. 214)  167
b. Provoking the Public to Hatred, HostilityDenigration (Art. 216)  167
c. Establishing an Organisation for the Purpose of Committing a Crime (Art. 220)  167
d. Effective Remorse for the Offence of Establishing an Organisation for the Purpose of Committing a Crime (Art. 221)  169
D. Offences against Nation and State  170
1. Offences Against the Reliability and Functioning of the Public Administration  170
2. Offences Against the Judicial Bodiesthe Court  172
a. Calumny (Art. 267)  172
b. Non–Notification of Crime (Art. 278)  172
c. Destruction, ConcealingAltering Evidence (Art. 281)  173
3. Offences against the Constitutional Order and its Functioning Violation of the Constitution (Art. 309)  173
SECTION III: TURKISH CRIMINAL PROCEDURE LAW  173
A. Principles of Criminal Procedure Law  173
B. General Characteristics of Criminal Justice System in Turkey  175
C. Precautionary Measures  176
D. Stages/Phases of Criminal Procedure in Turkey  177
1. Investigation  177
a. The Duties and Powers of the PPS  178
aa. Internal Structure of the PPS  178
ab. The Justice of the Peace  179
b. Ending the investigation  179
c. Return of the Indictment  181
2. Prosecution (Trial)  182
3. Decision to Delay the Pronouncement of the Judgement  185
4. Legal Remedies: Opposition (İtiraz), Appeal on Facts and Law (İstinaf) and Appeal on Law (Temyiz)  187
a. Opposition (İtiraz)  187
b. Appeal on Facts and Law (İstinaf)  188
c. Appeal on Law (Temyiz)  189
BIBLIOGRAPHY  191
CHAPTER 6
TURKISH GENERAL TAX LAW
Res. Asst. Emine Sevcan ARTUN ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Dr. Arzu KALYON  193
SECTION I: TURKISH GENERAL LAW AT NATIONAL LEVEL  193
I. Definition and Sources of Tax Law  193
A. Definition of Tax and Tax Law  193
B. Sources of Tax Law  194
1. Binding Sources of Tax Law  194
a. The Constitution  194
b. Tax Codes  195
c. International Tax Treaties  196
d. Presidential Decrees  197
e. Other Binding Sources  197
2. Non–binding Sources of Tax Law  197
C. The Parties to the Taxation  198
D. General Principles of Tax Law  199
II. Taxation Process  200
A. Taxable Event  200
B. Tax Assessment  201
1. Complementary Tax Assessment  201
2. Ex– Officio Tax Assessment  201
3. Statutory Tax Assessment  202
C. Tax Notification  202
D. Tax Accrual  202
E. Tax Collection  203
III. Tax Offences  203
A. General  203
B. Tax Misdemeanors  205
1. Irregularity Misdemeanors  205
2. Tax Loss Misdemeanors  205
C. Tax Crimes  205
1. Tax Evasion  206
2. Breach of Tax Secrecy  206
3. Carrying Out Personal Affairs of Taxpayers  207
IV. Tax Procedure Law  207
A. General  207
B. Administrative Methods For Resolving Tax Disputes  207
1. Conciliation (Uzlaşma)  207
2. Error Correction (Hata Düzeltme)  209
3. Reduction in Tax Loss, Irregularity and Special Irregularity Penalties  210
4. Application to Higher Authorities  210
C. Judicial Tax Dispute Resolution  210
1. Principles of Tax Procedure  211
2. Tax–Related Courts  211
a. Tax Courts  212
b. Regional Administrative Courts  212
c. The Council of State  213
3. Tax Trial Procedure  214
V. Tax Enforcement Law  216
A. General  216
B. Compulsory Execution Proceeding  216
C. Measures of Conservation  217
1. Pre–emptive Right  217
2. Request for a Guarantee  217
3. Precautionary Accrual (İhtiyati Tahakkuk)  218
4. Precautionary Attachment (İhtiyati Haciz)  218
5. Nullity Proceedings  219
SECTION II: GENERAL TAX LAW AT INTERNATIONAL LEVEL  219
I. International Tax Law  219
A. General  219
B. States’ Jurisdiction to Tax  220
C. Legal Nature of International Tax Treaties in Turkish Law  221
D. Notion of Double Taxation  221
E. Issue of Double Non–Taxation: Tax Evasion and Tax Avoidance  222
BIBLIOGRAPHY  223
CHAPTER 7
TURKISH TAXATION SYSTEM
Res. Asst. Dr. Arzu KALYON ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Emine Sevcan ARTUN  225
SECTION I: DIRECT TAXES  225
I. Direct Taxation  225
A. Income Tax for Real Persons  225
1. Commercial Income  226
2. Agricultural Income  226
3. Salaries  227
4. Income from Self–employment  227
5. Earnings from Security Capital  227
6. Earnings from Immovable Property  227
7. Any Other Income and Earning  227
B. Corporate Tax  228
1. Thin Capitalization  229
2. Transfer Pricing  229
3. Tax – Free Corporate Restructurings  230
SECTION II: INDIRECT TAXES  231
I. Indirect Taxation  231
A. Value Added Tax  231
B. Stamp Tax  232
C. Motor Vehicles Tax  233
D. Banking and Insurance Transaction Tax (BITT)  233
E. Gambling Tax  233
F. Inheritance and Gift Tax  233
G. Property Tax  234
H. Special Communication Tax  234
İ. Customs Tax  234
J. Fees  234
K. Special Consumption Tax  234
BIBLIOGRAPHY  236
CHAPTER 8
PUBLIC INTERNATIONAL LAW
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE  237
SECTION I: USE OF FORCE BY STATES  237
I. Prohibition on the Use of Force  237
II. Right of Self–Defense  239
III. Scope of Self–Defense  240
IV. AnticipatoryPre–Emptive Self–Defense  242
V. Collective Self–Defense  243
VI. Humanitarian Intervention  243
VII. Responsibility to Protect  245
VIII. Use of Force Under Chapter VII of the Charter  245
SECTION II: INTERNATIONAL LAW OF STATE RESPONSIBILITY  247
I. Source of Responsibility: The Internationally Wrongful Act of A State  248
A. Attribution of Conduct to A State  249
B. Breach of an International Obligation  250
C. Circumstances Precluding Wrongfulness  250
1. Consent  250
2. Self–Defense  251
3. Countermeasures  251
4. Force–majeure and Distress  251
5. Necessity  252
II. Consequences of an Internationally Wrongful Act  252
A. Restitution  253
B. Compensation  254
C. Satisfaction  254
III. Serious Breaches of Obligations Under Peremptory Norms  254
SECTION III: SOURCES OF INTERNATIONAL LAW  255
I. Introduction  255
II. Primary Sources  256
A. Treaties  256
B. Customary International Law  256
C. General Principles of Law  258
III. Secondary Sources  258
A. Judicial Decisions  258
B. Doctrine  259
IV. Other Sources  259
A. Resolutions of International and Regional Organizations  259
B. Soft Law  259
C. International Law Commission  260
D. Peremptory Norms (Jus Cogens)  260
BIBLIOGRAPHY  262
CHAPTER 9
PUBLIC INTERNATIONAL LAW–OTHER ISSUES OF
INTERNATIONAL LAW AND
TURKEY’S LEGAL POSITION IN RELATED MATTERS
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE ¦
Res. Asst. Merve İSPİRLİ ARMAĞAN  265
SECTION I: INTERNATIONAL ORGANIZATIONS  265
I. Introduction  265
II. History and Role of International Organizations  266
III. Legal Personality  267
IV. TURKEY’S MEMBERSHIP OF INTERNATIONAL ORGANISATIONS  268
A. United Nations (UN)  268
B. Council of Europe  269
C. North Atlantic Treaty Organization (NATO)  270
SECTION II: MAIN ACTORS OF INTERNATIONAL LAW: STATES  271
I. State  271
A. Land  271
B. Population  272
1. Right of Self–Determination  273
C. Political Authority  273
D. Sovereignty  274
II. Protection of Sovereignty  275
A. Main Principle; Non–Intervention  275
1. Exceptions to the Non–Intervention Principle  276
a. State Consent  276
b. Responsibility to Protect  277
III. States’ Jurisdictional Immunity  277
IV. State Borders; Turkey  277
SECTION III: REFUGEE CRISIS; ASYLUM PROCESS IN TURKEY  278
I. Introduction  278
II. Key legal document related to refugees; 1951 Geneva Convention  279
III. Refugee status in Turkish Legal System  279
SECTION IV: LAW OF THE SEA  281
I. Introduction  281
II. Major Maritime Zones  282
A. Baselines and Internal Waters  282
B. Territorial Sea  283
C. Contiguous Zone  284
D. Continental Shelf  284
E. Exclusive Economic Zone  285
F. High Seas  286
G. The Deep Seabed Area  288
H. Straits and Archipelagos  288
III. The Law of Turkish Territorial Sea  289
A. General Rules  290
1. Territorial Sovereignty  290
2. Right of Innocent Passage  290
B. The Legal Regime on Turkish Straits  291
1. Background  291
2. The Legal Regime  292
3. The Jurisdiction of the Coastal State Over Foreign Vessels  294
4. The Frozen Conflict Between Turkey and Greece  295
BIBLIOGRAPHY  297
CHAPTER 10
TURKISH LEGAL HISTORY
(PRE–ISLAMIC PERIOD)
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦ Res. Asst. Seval KILIÇ  299
I. General  299
II. The Asian Hun Empire  300
III. Gokturk State  301
IV. Uyghur State  302
V. Structure and Functioning of the Turkic States in the Pre–Islamic Period  303
A. Hakan  304
B. Kurultay (Congress)  306
C. Viziers and Other State Officials  307
D. Töre (Laws)  307
VI. Criminal Law  308
VII. Judicial Structure and Civil Procedure Law  309
VII. Family Law  310
A. General  310
B. Marriage  310
C. Kalın  311
D. Divorce  312
E. Adoption  312
IX. Law of Succession  312
X. Law of Obligation  313
BIBLIOGRAPHY  314
CHAPTER 11
OTTOMAN LAW
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  315
I. Historical Background  315
II. Islamic Law  316
A. The Holy Quran  316
B. Sunnah  317
C. Ijma(Consensus of Opinion)  318
D. Qiyas (Deductive Analogy)  319
III. Historical Periods of Islamic Law  320
A. The Period of the Prophet  320
B. The Period of Rightly Guided Caliphs (First Four Caliphs) and Companions  321
C. The Period of Tabi’in (Successors of the Companions)  322
D. The Period of Schools (Madhab)  323
1. The Hanafi School  323
2. The Maliki School  324
3. The Shafi’i School  324
4. The Hanbali School  325
E. The Period of Taqlid (Imitation)  325
F. Legislation Period  326
IV. Legal Structure of the Ottoman Empire  326
A. General  326
B. Relation of Sharia and Sultanic Law  327
C. Judicial Structure  328
1. General  328
2. Courts  329
a. Courts of Sharia  329
b. Community Courts (Cemaat Mahkemeleri – For Non–Muslims)  330
c. Consular Courts  331
d. Other Courts  332
D. Legislation of the Ottoman Law  333
1. General  333
2. Fiqh Books  334
3. Fatwa Books  334
4. Legal Codes (Kanunnâmeler)  335
5. Records of Sharia Courts  336
V. Legal Structure of the Ottoman Empire After the Era of Tanzimat  336
A. General  336
1. Role of Western Countries  337
2. Commercial, Economical and Social Changes and Legal Reasons  337
3. Necessity for Reforms  338
B. Edict of Tanzimat  338
C. Edict of Islahat  339
D. Reforms in Public Law  340
1. Constitutional Law  340
2. Administrative Law  341
3. Criminal Law  342
4. Procedural Laws  343
E. Reforms in Private Law  344
1. Mecelle–i Ahkâm–i Adliyye (Civil Code of the Ottoman Empire)  344
2. Ottoman Family Law Decree  345
3. Land Law  346
F. Reforms in Judicial Structure  347
BIBLIOGRAPHY  350
CHAPTER 12
TURKISH PHILOSOPHY OF LAW AND
SOCIOLOGY OF LAW
Res. Asst. Ercan ER  355
SECTION I: NATURE AND IMPORTANCE OF PHILOSOPHY OF LAW  355
I. Nature of Philosophy of Law  355
II. Importance of Philosophy of Law  356
A. Theoretical Importance of Philosophy of Law  356
B. Practical Importance of Philosophy of Law  357
SECTION II: MAIN IDEOLOGIES WHICH DETERMINE THE DEVELOPMENT PROCESS OF PHILOSOPHY OF LAW  357
I. Theories Embodied by Moral Content of Law  358
II. Theories Embodied by Normativity of Law  358
III. Theories Embodied by Social Facts Determining Law  359
BIBLIOGRAPHY  360
 


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İÇİNDEKİLER
LIST OF CONTRIBUTORS
PUBLIC LAW
CHAPTER 1
FUNDAMENTAL ELEMENTS OF
TURKISH CONSTITUTIONAL LAW
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  27
CHAPTER 2
HUMAN RIGHTS PROTECTION FROM
THE PERSPECTIVE OF THE 1982 CONSTITUTION
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  53
CHAPTER 3
TURKISH ADMINISTRATIVE LAW
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Asst. Prof. Dr. Ömer Faruk EROL ¦
Res. Asst. Emre KILIÇ  67
CHAPTER 4
TURKISH ADMINISTRATIVE JURISDICTION
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Res. Asst. İ. Esra DÜLGER SUCU ¦
Res. Asst. Kasım OCAK  91
CHAPTER 5
TURKISH CRIMINAL AND
TURKISH CRIMINAL PROCEDURE LAW
Prof. Dr. Dr. h.c. Hakan HAKERİ ¦ Asst. Prof. Dr. Derya TEKİN ¦
Res. Asst. Dr. Melik KARTAL ¦ Res. Asst. Dr. Kübra TUNÇ  109
CHAPTER 6
TURKISH GENERAL TAX LAW
Res. Asst. Emine Sevcan ARTUN ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Dr. Arzu KALYON  193
CHAPTER 7
TURKISH TAXATION SYSTEM
Res. Asst. Dr. Arzu KALYON ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Emine Sevcan ARTUN  225
CHAPTER 8
PUBLIC INTERNATIONAL LAW
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE  237
CHAPTER 9
PUBLIC INTERNATIONAL LAW–OTHER ISSUES OF
INTERNATIONAL LAW AND
TURKEY’S LEGAL POSITION IN RELATED MATTERS
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE ¦
Res. Asst. Merve İSPİRLİ ARMAĞAN  265
CHAPTER 10
TURKISH LEGAL HISTORY
(PRE–ISLAMIC PERIOD)
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  299
CHAPTER 11
OTTOMAN LAW
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  315
CHAPTER 12
TURKISH PHILOSOPHY OF LAW AND
SOCIOLOGY OF LAW
Res. Asst. Ercan ER  355
TABLE OF CONTENTS
FOREWORD  5
LIST OF CONTRIBUTORS  7
TABLE OF CONTENTS  9
PUBLIC LAW
CHAPTER 1
FUNDAMENTAL ELEMENTS OF
TURKISH CONSTITUTIONAL LAW
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  27
SECTION I: DEFINITION  27
SECTION II: HISTORICAL BACKGROUND OF THE TURKISH CONSTITUTIONALIST MOVEMENT  28
SECTION III: THE LEGISLATURE  31
I. Composition of the Grand National Assembly of Turkey  31
A. Eligibility Criteria d to Become a Deputy  32
B. Parliamentary Privileges  33
II. Functions and Powers of the GNAT  34
A. Enacting Laws  35
B. Parliamentary Oversight  35
SECTION IV: THE EXECUTIVE  36
I. Elements of the Executive  36
A. President  37
B. Vice Presidents and Ministers  39
C. Presidential Decrees  40
III. Before 2017 Amendments  40
A. President  40
B. Prime Minister (PM)  41
C. Council of Ministers (CoM)  41
II. Legal Status  43
A. Privileges and Immunities  43
B. Ministerial Liability  43
1. Political Liability  44
2. Criminal Liability  44
3. Legal Liability  44
SECTION V: THE JUDICIARY  45
IV. Organization of the Judiciary  45
A. Judicial (Civil and Criminal) Courts  45
B. Administrative Courts and Tax Courts  46
C. Military Courts  47
D. Turkish Constitutional Court  47
E. Court of Accounts  49
V. Judicial Independence  49
A. Independence of Judges  49
B. Tenure of Judges  49
C. Principle of Natural Judge  50
BIBLIOGRAPHY  51
CHAPTER 2
HUMAN RIGHTS PROTECTION FROM
THE PERSPECTIVE OF THE 1982 CONSTITUTION
Assoc. Prof. Dr. Murat TÜMAY ¦ Res. Asst. Dr. Feyzan ÖZBAY ¦
Res. Asst. Dr. Sezen KAMA IŞIK ¦ Res. Asst. Mustafa Gökhan ERTİN  53
I. General Constitutional Framework  53
II. Limitations to Fundamental Rights  55
III. Suspension of Basic Rights and Freedoms  57
IV. Individual Application to the Constitutional Court  59
BIBLIOGRAPHY  66
CHAPTER 3
TURKISH ADMINISTRATIVE LAW
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Asst. Prof. Dr. Ömer Faruk EROL ¦
Res. Asst. Emre KILIÇ  67
I. Turkish Administrative Organization  67
A. Central Administration  68
1. President of the Republic  68
a. Election  68
b. Duties and Powers  69
B. Decentralization  70
1. Territorial Decentralization (Local Administrations)  70
a. Special Provincial Administration (İl Özel İdaresi)  71
aa. General Provincial Council (İl Genel Meclisi)  72
bb. Provincial Executive Committee (İl Encümeni)  72
cc. Governor (Vali)  72
b. Municipality (Belediye)  72
aa. Municipal Council (Belediye Meclisi)  73
bb. Municipal Executive Committee (Belediye Encümeni)  74
cc. The Mayor (Belediye Başkanı)  74
c. Metropolitan Municipality (Büyükşehir Belediyesi)  74
d. Village Administration (Köy İdaresi)  75
2. Decentralization Based on Services  76
a. Institutions of Higher Education (Yüksek Öğretim Kurumları)  76
b. Regulatory and Supervision Agencies (Düzenleyici ve Denetleyici Kurumlar)  76
c. Professional Organizations Having the Characteristics of Public Institution (Kamu Kurumu Niteliğindeki Meslek Kuruluşları)  77
d. Presidency of Religious Affairs (Diyanet İşleri Başkanlığı)  77
II. Activities of Administration  77
A. Public Services  78
B. Administrative Police  79
III. Powers of Administration  80
A. Administrative Acts  80
1. Administrative Regulations  80
2. Individual Administrative Acts  81
B. Administrative Contracts  81
C. Administrative Actions  82
D. Law on Public Procurement  82
1. Basic Legislation on Public Procurement  82
2. Procurement Procedures  83
a. The Law No 2886  84
b. The Law No 4734  84
3. Objection to Procurement  85
a. Complaint Application to the Contracting Authority (Şikayet)  85
b. Appeal Application to the Public Procurement Authority (İtirazen Şikayet)  86
E. Administrative Sanctions  86
1. Definition of Administrative Sanction and Primary Legislation  86
2. Basic Principles Regarding Administrative Sanctions  87
3. Judicial Review of Administrative Sanctions  87
BIBLIOGRAPHY  89
CHAPTER 4
TURKISH ADMINISTRATIVE JURISDICTION
Asst. Prof. Dr. Halil ALTINDAĞ ¦ Res. Asst. İ. Esra DÜLGER SUCU ¦
Res. Asst. Kasım OCAK  91
I. General  91
II. Organization of Administrative Jurisdiction  91
A. Council of State  92
B. Regional Administrative Courts  93
C. Administrative Courts  93
D. Tax Courts  93
III. Administrative Litigation  94
A. Action for Annulment  94
B. Action of Full Jurisdiction  95
IV. Suspension of Execution  96
V. Time Limit to File a Case  96
VI. Procedure For Expedited Trial  97
VII. Legal Remedies  99
A. In General  99
B. Ordinary Legal Remedies  99
1. Appeal  99
2. Cassation  103
C. Extraordinary Legal Remedies  105
1. Renewal of the Trial  105
2. Cassation for the Benefit of Law  106
BIBLIOGRAPHY  108
CHAPTER 5
TURKISH CRIMINAL AND
TURKISH CRIMINAL PROCEDURE LAW
Prof. Dr. Dr. h.c. Hakan HAKERİ ¦ Asst. Prof. Dr. Derya TEKİN ¦
Res. Asst. Dr. Melik KARTAL ¦ Res. Asst. Dr. Kübra TUNÇ  109
TURKISH CRIMINAL LAW  109
I. INTRODUCTION  109
SECTION I: GENERAL PART OF THE PENAL CODE  110
A. Principles of Criminal Law and Criminal Justice Policy  110
1. Rule of Law  110
2. Principle of Legality (in crime and punishment)  110
3. Proportionality Rule  111
4. Respect to Human Dignity  111
5. Equal Protection of Law  111
6. Principle of Culpability  111
7. Individuality of Criminal Responsibility  112
B. Application of Turkish Penal Code  112
1. Application of Turkish Penal Code in respect of Time  112
2. Application of Turkish Penal Code in respect of Location  112
a. Active Personality Principle  113
b. Passive Personality Principle  114
c. Protective Principle  115
d. Representation Principle (İkâme Yargı)  115
e. Universal Jurisdiction Principle  116
f. Retrial in Turkey  117
g. Extradition of Foreigners  118
3. Application of Criminal Laws regarding Persons  120
a. President of the Republic  121
b. Parliamentary Immunity  121
ba. Absolute immunity (non–accountability)  121
bb. Temporary Immunity (no prosecution without the act of the parliament)  122
c. International jurisdictional immunity  122
d. Some foreign soldiers and civilians and their relatives  123
e. Civil servants/Public officials  123
C. Elements of Crime  123
1. Legal Element of Crime/Typicality (tipiklik)  124
a. Physical (objective) elements – Actus Reus  124
aa. An actomission to act  124
ab. A particular harmresult  126
ac. Causation (causal relation)  126
b. Mental (subjective) elements – Mens Rea  126
ba. Dolus Directus – Criminal Intent  126
bb. Dolus Eventualis – Eventual Intent – Recklessness  127
bc. Advertent (Conscious) and Inadvertent (Unconscious) Negligence  127
bd. The Aggravation of an Offence Due to Its Consequences  128
2. Element of Illegality/Unlawfulness (Lack of a Lawful Cause)  128
a. Executing a Provision (Art. 24/1)  129
b. Executing a Lawful Order (Art. 24/2)  129
c. Self–defence (Art. 25/1)  130
d. Use of a Right (Art. 26/1)  130
e. Consent (Art. 26/2)  130
D. Culpability  131
1. Criminal Capacity (Kusur Yeteneği – İsnat Kabiliyeti)  131
a. Reasons Affecting the Criminal Capacity  131
aa. Age (Art. 31 TPC)  132
ab. Insanity (Art. 32)  132
ac. Deafness and Dumbness (Art. 33)  132
ad. Ephemeral Reasons, Addiction to Alcohol and Drugs (Art. 34)  133
2. Reasons Affecting Culpability  133
a. Unlawful and Binding Order of the Supervisor (Art. 24/2)  133
b. State of Necessity (Art. 25/2)  133
c. Force and Violence, Menace and Threat (Art. 28)  133
d. Expectability in Crimes by Omission  134
e. Unjust provocation (Art. 29)  134
f. Exceeding of Limit in Excusatory Causes  134
g. Mistake Claims  135
h. Other Conditions of the Punishability  135
ha. Objective conditions of punishability (Objektif cezalandırılabilme şartları)  136
hb. Personal Excuses for Impunity and Personal Circumstances Which WithdrawReduce Penalty (Şahsi cezasızlık sebepleri ve cezayı kaldıran veya cezada indirim yapılmasını gerektiren şahsi sebepler)  136
E. Attempt  137
1. Attempt to Commit a Crime  137
2. Voluntary Abandonment (Gönüllü Vazgeçme)  138
3. Effective Remorse (Etkin Pişmanlık)  138
F. Participation in Crimes (İştirak)  139
G. Joinder of Offences (İçtima)  141
1. Joint Offence (Bileşik Suç)  141
2. Successive Offences (Zincirleme Suç)  141
3. Conceptual Aggregation/Joinder of Ideas (Fikri İçtima)  142
H. Sanctions  142
1. Suspension of the Sentence of Imprisonment  144
2. Dismissal of an Action and Termination of Punishment  144
SECTION II: SPECIAL PART OF THE PENAL CODE (CRIMES)  145
A. International Offences  146
1. Genocide (Art. 76)  146
2. Offences against Humanity (Art. 77)  147
3. Forming Organized GroupsEngaging in the Management of Such Groups to Commit Genocide and/or Offences against Humanity (Art. 78)  147
4. Unlawful Transfer of Immigrants to a Country (Art. 79)  148
5. Human Trade (Art. 80)  148
B. Offences against Individuals  149
1. Offences against Life  149
a. Voluntary Manslaughter – Intentional Killing/Homicide (Art. 81–83)  149
b. Soliciting Suicide (Art. 84)  150
c. Negligent Homicide (Art. 85)  150
2. Offences of Bodily Harm  151
a. Intentional Injury (Art. 86)  151
b. Abortion  152
3. Offences against Sexual Inviolability  152
a. Sexual Assault (Art. 102) (Cinsel Saldırı)  152
b. Sexual Abuse of Children (Art. 103) (Çocukların Cinsel İstismarı)  154
c. Sexual Intercourse with the Person Who Has Not Attained the Lawful Age (Art. 104)  155
d. Sexual Harassment (Art. 105) (Cinsel Taciz)  156
4. Offences Against Freedom  156
a. Threat (Art. 106)  156
b. Deprivation of Freedom (Art. 109)  157
c. Violation of the Inviolability of Residence (Art. 116)  158
5. Offences Against Honour  158
a. Insult (Art. 125)  158
aa. Aggravating Circumstances  159
ab. Identification of the Victim  160
ac. Proof of Imputation  160
ad. Inviolability of Accusation and Defence  160
af. Insulting on the Ground of an Unjust ActReciprocal Insult  160
6. Offences Against Privacy and Secrecy of Life  161
7. Offences against Property  163
C. Offences Against the Public  164
1. Offences Against Public Health  164
2. Offences Against Public Confidence  165
a. Forgery of Official Document (Art. 204)  165
b. Forgery of Private Document (Art. 207)  166
c. A Mitigating Circumstance for Both Crimes (Art. 211)  166
d. A Special Joinder Rule Regarding Both Crimes (Art. 212)  166
3. Offences Against Public Peace  167
a. Provocation to Commit an Offence (Art. 214)  167
b. Provoking the Public to Hatred, HostilityDenigration (Art. 216)  167
c. Establishing an Organisation for the Purpose of Committing a Crime (Art. 220)  167
d. Effective Remorse for the Offence of Establishing an Organisation for the Purpose of Committing a Crime (Art. 221)  169
D. Offences against Nation and State  170
1. Offences Against the Reliability and Functioning of the Public Administration  170
2. Offences Against the Judicial Bodiesthe Court  172
a. Calumny (Art. 267)  172
b. Non–Notification of Crime (Art. 278)  172
c. Destruction, ConcealingAltering Evidence (Art. 281)  173
3. Offences against the Constitutional Order and its Functioning Violation of the Constitution (Art. 309)  173
SECTION III: TURKISH CRIMINAL PROCEDURE LAW  173
A. Principles of Criminal Procedure Law  173
B. General Characteristics of Criminal Justice System in Turkey  175
C. Precautionary Measures  176
D. Stages/Phases of Criminal Procedure in Turkey  177
1. Investigation  177
a. The Duties and Powers of the PPS  178
aa. Internal Structure of the PPS  178
ab. The Justice of the Peace  179
b. Ending the investigation  179
c. Return of the Indictment  181
2. Prosecution (Trial)  182
3. Decision to Delay the Pronouncement of the Judgement  185
4. Legal Remedies: Opposition (İtiraz), Appeal on Facts and Law (İstinaf) and Appeal on Law (Temyiz)  187
a. Opposition (İtiraz)  187
b. Appeal on Facts and Law (İstinaf)  188
c. Appeal on Law (Temyiz)  189
BIBLIOGRAPHY  191
CHAPTER 6
TURKISH GENERAL TAX LAW
Res. Asst. Emine Sevcan ARTUN ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Dr. Arzu KALYON  193
SECTION I: TURKISH GENERAL LAW AT NATIONAL LEVEL  193
I. Definition and Sources of Tax Law  193
A. Definition of Tax and Tax Law  193
B. Sources of Tax Law  194
1. Binding Sources of Tax Law  194
a. The Constitution  194
b. Tax Codes  195
c. International Tax Treaties  196
d. Presidential Decrees  197
e. Other Binding Sources  197
2. Non–binding Sources of Tax Law  197
C. The Parties to the Taxation  198
D. General Principles of Tax Law  199
II. Taxation Process  200
A. Taxable Event  200
B. Tax Assessment  201
1. Complementary Tax Assessment  201
2. Ex– Officio Tax Assessment  201
3. Statutory Tax Assessment  202
C. Tax Notification  202
D. Tax Accrual  202
E. Tax Collection  203
III. Tax Offences  203
A. General  203
B. Tax Misdemeanors  205
1. Irregularity Misdemeanors  205
2. Tax Loss Misdemeanors  205
C. Tax Crimes  205
1. Tax Evasion  206
2. Breach of Tax Secrecy  206
3. Carrying Out Personal Affairs of Taxpayers  207
IV. Tax Procedure Law  207
A. General  207
B. Administrative Methods For Resolving Tax Disputes  207
1. Conciliation (Uzlaşma)  207
2. Error Correction (Hata Düzeltme)  209
3. Reduction in Tax Loss, Irregularity and Special Irregularity Penalties  210
4. Application to Higher Authorities  210
C. Judicial Tax Dispute Resolution  210
1. Principles of Tax Procedure  211
2. Tax–Related Courts  211
a. Tax Courts  212
b. Regional Administrative Courts  212
c. The Council of State  213
3. Tax Trial Procedure  214
V. Tax Enforcement Law  216
A. General  216
B. Compulsory Execution Proceeding  216
C. Measures of Conservation  217
1. Pre–emptive Right  217
2. Request for a Guarantee  217
3. Precautionary Accrual (İhtiyati Tahakkuk)  218
4. Precautionary Attachment (İhtiyati Haciz)  218
5. Nullity Proceedings  219
SECTION II: GENERAL TAX LAW AT INTERNATIONAL LEVEL  219
I. International Tax Law  219
A. General  219
B. States’ Jurisdiction to Tax  220
C. Legal Nature of International Tax Treaties in Turkish Law  221
D. Notion of Double Taxation  221
E. Issue of Double Non–Taxation: Tax Evasion and Tax Avoidance  222
BIBLIOGRAPHY  223
CHAPTER 7
TURKISH TAXATION SYSTEM
Res. Asst. Dr. Arzu KALYON ¦ Res. Asst. Ahmet Emrah GEÇER ¦
Res. Asst. Emine Sevcan ARTUN  225
SECTION I: DIRECT TAXES  225
I. Direct Taxation  225
A. Income Tax for Real Persons  225
1. Commercial Income  226
2. Agricultural Income  226
3. Salaries  227
4. Income from Self–employment  227
5. Earnings from Security Capital  227
6. Earnings from Immovable Property  227
7. Any Other Income and Earning  227
B. Corporate Tax  228
1. Thin Capitalization  229
2. Transfer Pricing  229
3. Tax – Free Corporate Restructurings  230
SECTION II: INDIRECT TAXES  231
I. Indirect Taxation  231
A. Value Added Tax  231
B. Stamp Tax  232
C. Motor Vehicles Tax  233
D. Banking and Insurance Transaction Tax (BITT)  233
E. Gambling Tax  233
F. Inheritance and Gift Tax  233
G. Property Tax  234
H. Special Communication Tax  234
İ. Customs Tax  234
J. Fees  234
K. Special Consumption Tax  234
BIBLIOGRAPHY  236
CHAPTER 8
PUBLIC INTERNATIONAL LAW
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE  237
SECTION I: USE OF FORCE BY STATES  237
I. Prohibition on the Use of Force  237
II. Right of Self–Defense  239
III. Scope of Self–Defense  240
IV. AnticipatoryPre–Emptive Self–Defense  242
V. Collective Self–Defense  243
VI. Humanitarian Intervention  243
VII. Responsibility to Protect  245
VIII. Use of Force Under Chapter VII of the Charter  245
SECTION II: INTERNATIONAL LAW OF STATE RESPONSIBILITY  247
I. Source of Responsibility: The Internationally Wrongful Act of A State  248
A. Attribution of Conduct to A State  249
B. Breach of an International Obligation  250
C. Circumstances Precluding Wrongfulness  250
1. Consent  250
2. Self–Defense  251
3. Countermeasures  251
4. Force–majeure and Distress  251
5. Necessity  252
II. Consequences of an Internationally Wrongful Act  252
A. Restitution  253
B. Compensation  254
C. Satisfaction  254
III. Serious Breaches of Obligations Under Peremptory Norms  254
SECTION III: SOURCES OF INTERNATIONAL LAW  255
I. Introduction  255
II. Primary Sources  256
A. Treaties  256
B. Customary International Law  256
C. General Principles of Law  258
III. Secondary Sources  258
A. Judicial Decisions  258
B. Doctrine  259
IV. Other Sources  259
A. Resolutions of International and Regional Organizations  259
B. Soft Law  259
C. International Law Commission  260
D. Peremptory Norms (Jus Cogens)  260
BIBLIOGRAPHY  262
CHAPTER 9
PUBLIC INTERNATIONAL LAW–OTHER ISSUES OF
INTERNATIONAL LAW AND
TURKEY’S LEGAL POSITION IN RELATED MATTERS
Assoc. Prof. Dr. Tülay YILDIRIM MAT ¦ Res. Asst. Dr. Miray AZAKLI KÖSE ¦
Res. Asst. Merve İSPİRLİ ARMAĞAN  265
SECTION I: INTERNATIONAL ORGANIZATIONS  265
I. Introduction  265
II. History and Role of International Organizations  266
III. Legal Personality  267
IV. TURKEY’S MEMBERSHIP OF INTERNATIONAL ORGANISATIONS  268
A. United Nations (UN)  268
B. Council of Europe  269
C. North Atlantic Treaty Organization (NATO)  270
SECTION II: MAIN ACTORS OF INTERNATIONAL LAW: STATES  271
I. State  271
A. Land  271
B. Population  272
1. Right of Self–Determination  273
C. Political Authority  273
D. Sovereignty  274
II. Protection of Sovereignty  275
A. Main Principle; Non–Intervention  275
1. Exceptions to the Non–Intervention Principle  276
a. State Consent  276
b. Responsibility to Protect  277
III. States’ Jurisdictional Immunity  277
IV. State Borders; Turkey  277
SECTION III: REFUGEE CRISIS; ASYLUM PROCESS IN TURKEY  278
I. Introduction  278
II. Key legal document related to refugees; 1951 Geneva Convention  279
III. Refugee status in Turkish Legal System  279
SECTION IV: LAW OF THE SEA  281
I. Introduction  281
II. Major Maritime Zones  282
A. Baselines and Internal Waters  282
B. Territorial Sea  283
C. Contiguous Zone  284
D. Continental Shelf  284
E. Exclusive Economic Zone  285
F. High Seas  286
G. The Deep Seabed Area  288
H. Straits and Archipelagos  288
III. The Law of Turkish Territorial Sea  289
A. General Rules  290
1. Territorial Sovereignty  290
2. Right of Innocent Passage  290
B. The Legal Regime on Turkish Straits  291
1. Background  291
2. The Legal Regime  292
3. The Jurisdiction of the Coastal State Over Foreign Vessels  294
4. The Frozen Conflict Between Turkey and Greece  295
BIBLIOGRAPHY  297
CHAPTER 10
TURKISH LEGAL HISTORY
(PRE–ISLAMIC PERIOD)
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦ Res. Asst. Seval KILIÇ  299
I. General  299
II. The Asian Hun Empire  300
III. Gokturk State  301
IV. Uyghur State  302
V. Structure and Functioning of the Turkic States in the Pre–Islamic Period  303
A. Hakan  304
B. Kurultay (Congress)  306
C. Viziers and Other State Officials  307
D. Töre (Laws)  307
VI. Criminal Law  308
VII. Judicial Structure and Civil Procedure Law  309
VII. Family Law  310
A. General  310
B. Marriage  310
C. Kalın  311
D. Divorce  312
E. Adoption  312
IX. Law of Succession  312
X. Law of Obligation  313
BIBLIOGRAPHY  314
CHAPTER 11
OTTOMAN LAW
Asst. Prof. Dr. Saliha OKUR GÜMRÜKÇÜOĞLU ¦ Res. Asst. Mücahid SEÇGİN ¦
Res. Asst. Seval KILIÇ  315
I. Historical Background  315
II. Islamic Law  316
A. The Holy Quran  316
B. Sunnah  317
C. Ijma(Consensus of Opinion)  318
D. Qiyas (Deductive Analogy)  319
III. Historical Periods of Islamic Law  320
A. The Period of the Prophet  320
B. The Period of Rightly Guided Caliphs (First Four Caliphs) and Companions  321
C. The Period of Tabi’in (Successors of the Companions)  322
D. The Period of Schools (Madhab)  323
1. The Hanafi School  323
2. The Maliki School  324
3. The Shafi’i School  324
4. The Hanbali School  325
E. The Period of Taqlid (Imitation)  325
F. Legislation Period  326
IV. Legal Structure of the Ottoman Empire  326
A. General  326
B. Relation of Sharia and Sultanic Law  327
C. Judicial Structure  328
1. General  328
2. Courts  329
a. Courts of Sharia  329
b. Community Courts (Cemaat Mahkemeleri – For Non–Muslims)  330
c. Consular Courts  331
d. Other Courts  332
D. Legislation of the Ottoman Law  333
1. General  333
2. Fiqh Books  334
3. Fatwa Books  334
4. Legal Codes (Kanunnâmeler)  335
5. Records of Sharia Courts  336
V. Legal Structure of the Ottoman Empire After the Era of Tanzimat  336
A. General  336
1. Role of Western Countries  337
2. Commercial, Economical and Social Changes and Legal Reasons  337
3. Necessity for Reforms  338
B. Edict of Tanzimat  338
C. Edict of Islahat  339
D. Reforms in Public Law  340
1. Constitutional Law  340
2. Administrative Law  341
3. Criminal Law  342
4. Procedural Laws  343
E. Reforms in Private Law  344
1. Mecelle–i Ahkâm–i Adliyye (Civil Code of the Ottoman Empire)  344
2. Ottoman Family Law Decree  345
3. Land Law  346
F. Reforms in Judicial Structure  347
BIBLIOGRAPHY  350
CHAPTER 12
TURKISH PHILOSOPHY OF LAW AND
SOCIOLOGY OF LAW
Res. Asst. Ercan ER  355
SECTION I: NATURE AND IMPORTANCE OF PHILOSOPHY OF LAW  355
I. Nature of Philosophy of Law  355
II. Importance of Philosophy of Law  356
A. Theoretical Importance of Philosophy of Law  356
B. Practical Importance of Philosophy of Law  357
SECTION II: MAIN IDEOLOGIES WHICH DETERMINE THE DEVELOPMENT PROCESS OF PHILOSOPHY OF LAW  357
I. Theories Embodied by Moral Content of Law  358
II. Theories Embodied by Normativity of Law  358
III. Theories Embodied by Social Facts Determining Law  359
BIBLIOGRAPHY  360
 


 
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