A Critical Approach and Recommendations on Force M

In this book, it is aimed to examine the concept of force majeure in terms of tax law. In this regard, the concept of force majeure in the process of taxation and in the process of tax proceedings is analyzed through a critical perspective. Moreover, the concepts of contingency and difficult status within the Tax Procedure Law no. 213 and their uncertain and non-systematic addressing in the aforementioned law are discussed. These concepts are also examined in terms of tax enforcement law and with respect to customs tax law and some suggestions are brought forward.