{"id":6257,"date":"2023-10-10T23:05:29","date_gmt":"2023-10-10T20:05:29","guid":{"rendered":"https:\/\/gndolegal.com\/?page_id=6257"},"modified":"2023-10-10T23:23:07","modified_gmt":"2023-10-10T20:23:07","slug":"constitutional-court-decision-on-valuable-house-tax","status":"publish","type":"page","link":"https:\/\/gndolegal.com\/en\/constitutional-court-decision-on-valuable-house-tax\/","title":{"rendered":"Constitutional Court Decision on Valuable House Tax"},"content":{"rendered":"\t\t
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\r\n Constitutional Court Decision on Valuable House Tax <\/span>\r\n <\/h2>\r\n \r\n \r\n <\/div>\r\n <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\r\n 13 September 2023<\/span>\r\n <\/h2>\r\n \r\n \r\n <\/div>\r\n <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Constitutional Court Decision on Valuable House Tax <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Summary: <\/strong>As per Article 35 of Law no. 7194, valuable house tax will be paid to the relevant tax office under the Revenue Administration. The valuable house tax collected as of Article 36 of the Law will not be taken into consideration in the calculation of shares to local administrations according to \u201cLaw on Giving Shares of General Budget Tax Revenue to special provincial administrations and Municipalities\u201d and other taxes. It was claimed that the articles were contrary to Articles 90 and 127 of the Constitution. In consequence of its norm evaluation, the Constitutional Court concluded that the article did not conflict with the Constitution.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Our Explanations:<\/strong><\/p>

Constitutional Court Decision no.<\/strong> E.2020\/11, K.2023\/98 dated 18\/05\/2023<\/strong><\/p>

It was claimed that the rule contradicted with Articles 90 and 127 of the Constitution, stating that valuable house tax was included in the revenues of central administrations and not local administrations with the rule, residences subject to valuable house tax were also subject to real estate tax, the regulation would cause separate liabilities for the taxpayer towards both the relevant municipality and the relevant tax office, and the situation conflicted with international conventions stipulating that sufficient financial resources should be provided to local administrations and financial resources of local administrations should be proportionality with their responsibilities.<\/p>

In consequence of its norm evaluation, the Constitutional Court concluded as follows:<\/p>