Vergi Kaçakçılığı Suçlarında Zincirleme Suç

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Sarsıkoğlu Ş., Şişman G.

Legal Mali Hukuk Dergisi, cilt.19, sa.220, ss.627-656, 2023 (Hakemli Dergi)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 19 Sayı: 220
  • Basım Tarihi: 2023
  • Dergi Adı: Legal Mali Hukuk Dergisi
  • Derginin Tarandığı İndeksler: TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.627-656
  • Erciyes Üniversitesi Adresli: Evet

Özet

ABSTRACT

Wherewith Law No. 7394, amendments were made to Article 359 of the Tax Procedure Law.  According to the relevant regulation, it is stated that if the tax evasion crimes is committed within more than one calendar year or taxation period within the extent of the execution of the same criminal decision, the provisions of a successive crime shall be applied. However, the regulation does not contain details regarding the execution of the successive crime provision. Therefore, the issue of how to execute the successive crime provision in a tax evasion crimes will develop with jurisprudence, and the present situation will bring many discussions. In the present study, it is aimed to reveal that an exceptional regulation is accepted wherewith Law No. 7394 regarding the execution of the provisions of the successive crimes in different offenses.

Keywords:    

Tax evasion,successive offence, accounting period, the same of crimes, commitment of crimes at different times