{"id":6278,"date":"2023-10-10T23:14:53","date_gmt":"2023-10-10T20:14:53","guid":{"rendered":"https:\/\/gndolegal.com\/?page_id=6278"},"modified":"2023-10-10T23:22:20","modified_gmt":"2023-10-10T20:22:20","slug":"constitutional-court-decision-on-cash-repatriation-law","status":"publish","type":"page","link":"https:\/\/gndolegal.com\/en\/constitutional-court-decision-on-cash-repatriation-law\/","title":{"rendered":"Constitutional Court Decision on Cash Repatriation Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6278\" class=\"elementor elementor-6278\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a10a20 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0a10a20\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89d3eb1\" data-id=\"89d3eb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3184e56 elementor-widget elementor-widget-gva_post_breadcrumb\" data-id=\"3184e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"gva_post_breadcrumb.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva_post_breadcrumb gva-element\">   \r\n<div class=\"post-breadcrumb\">\r\n   <div class=\"custom-breadcrumb \" >\r\n               <div class=\"breadcrumb-overlay\" style=\"\"><\/div>\r\n            <div class=\"breadcrumb-main\">\r\n        <div class=\"container\">\r\n          <div class=\"breadcrumb-container-inner\">\r\n                      <\/div>  \r\n        <\/div>   \r\n      <\/div>  \r\n   <\/div>\r\n<\/div>      \r\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1754932f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1754932f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-484e4b61\" data-id=\"484e4b61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2d54f052 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d54f052\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-137fbdc7\" data-id=\"137fbdc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7796f7e0 animated-fast elementor-invisible elementor-widget elementor-widget-gva-heading-block\" data-id=\"7796f7e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"gva-heading-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva-heading-block gva-element\">   <div class=\"align-center style-1 widget gsc-heading box-align-center auto-responsive\">\r\n      <div class=\"content-inner\">\r\n         \r\n         \r\n           \r\n         \r\n                     <h2 class=\"title\">\r\n               <span>Constitutional Court Decision on Cash Repatriation Law <\/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<div class=\"elementor-element elementor-element-a9ef1a8 animated-fast elementor-invisible elementor-widget elementor-widget-gva-heading-block\" data-id=\"a9ef1a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"gva-heading-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gva-element-gva-heading-block gva-element\">   <div class=\"align-center style-1 widget gsc-heading box-align-center \">\r\n      <div class=\"content-inner\">\r\n         \r\n         \r\n           \r\n         \r\n                     <h2 class=\"title\">\r\n               <span>20 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c5beb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5beb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a82530\" data-id=\"5a82530\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66115c3 elementor-widget elementor-widget-heading\" data-id=\"66115c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Constitutional Court Decision on Cash Repatriation Law <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fc3d8f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc3d8f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ec3ee70\" data-id=\"ec3ee70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3de41f elementor-widget elementor-widget-text-editor\" data-id=\"d3de41f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Summary: <\/strong>Provisional Article 15 was added to Corporate Tax Law with Law no. 7417 dated 1\/7\/2022, which offers tax advantage for some assets located abroad or unrecorded in T\u00fcrkiye, provided that certain conditions are fulfilled.\u00a0 It was claimed that the article was contrary to Articles 2, 10, 13, 35 and 73 of the Constitution. In consequence of its norm evaluation, the Constitutional Court concluded that the article did not conflict with the Constitution.<\/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<div class=\"elementor-element elementor-element-537b648 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"537b648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0704d14 elementor-widget elementor-widget-text-editor\" data-id=\"0704d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Our Explanations:<\/strong><\/p><p><strong>Constitutional Court Decision no.<\/strong> <strong>E.2022\/110, K.2023\/115 dated 22\/06\/2023<\/strong><\/p><p>In the relevant dispute, it was claimed that the article allowed natural and legal persons with unrecorded movable assets at home and abroad to declare and record such assets until a certain date; however, taxpayers who declare their assets by benefitting from the rule were allowed to record such assets by paying an insignificant amount of tax although taxpayers who declare their assets on time had to pay higher amounts of tax; the situation was contrary to the determination of tax based on financial power and to the principle of fair and balanced distribution of tax burden, led to violation of property rights, contradicted with the principles of legal state and equality, and was contrary to Articles 2, 10, 13, 35 and 73 of the Constitution.<\/p><p>The Constitutional Court based its evaluation on the law\u2019s preamble and concluded as follows:<\/p><ul><li><strong>Regarding the fact that no tax inspections and tax assessment will be conducted for such assets under any circumstances in order to encourage bringing the assets stated in the law in T\u00fcrkiye or recording the same:<\/strong><\/li><\/ul><p>Some changes in economic processes may require imposition of new taxes, cancellation of existing taxes, or decreases or increases in their rates, as well as leading to compromises on the financial purpose of tax. It is possible that declared assets are used as a means of achieving the mentioned purposes by compromises on the financial purpose of tax although such assets show the required financial power.\u00a0Considering its importance for eliminating negativities brought by the global economic recession and achieving the economic program objectives, it cannot be concluded that making such assets integrated into and recorded in national economy does not offer any public interest. Although no tax inspections and tax assessment will be conducted, provisions of legislation other than tax laws will continue to be effective for such assets. Within this scope, it will be possible to subject these assets to necessary inspections and impose sanctions when necessary.<\/p><ul><li><strong>Regarding the fact that losses arising from the disposition of assets brought to T\u00fcrkiye or recorded in legal books will not be considered as expenses or discounts in terms of the implementation of income or corporate tax: <\/strong><\/li><\/ul><p>By stating that losses arising from the disposition of assets cannot be considered as expenses or discounts, the declared assets were disconnected from the taxation of taxpayers, preventing any favorable and unfavorable effects, with the purpose of eliminating any hesitations on whether losses arising from the sales of such assets can be taken into consideration in taxation.<\/p><ul><li><strong>Regarding the authority of the Ministry of Treasury and Finance to determine the aspects of bringing the assets stated in the law in T\u00fcrkiye and declaring and recording the same; basis values for declaration; method, contents, annexes and place of declaration; information and documents to be used in the implementation of the rules; and procedures and principles for implementation: <\/strong><\/li><\/ul><p><strong>\u00a0<\/strong><\/p><p>\u00a0As the basic principles of tax immunity is regulated with the law and the authority granted to the Ministry of Treasury and Finance is related to technical details, it cannot be concluded that the mentioned rule conflicts with the principle of tax legality.<\/p><p>The decision was published on the Official Gazette dated 19 September 2023, accessible via the attached link. <a href=\"https:\/\/www.resmigazete.gov.tr\/19.09.2023\">https:\/\/www.resmigazete.gov.tr\/19.09.2023<\/a><\/p><p>\u00a0<\/p><p>Regards,<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcde32 elementor-widget elementor-widget-image\" data-id=\"dbcde32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"400\" height=\"97\" src=\"https:\/\/gndolegal.com\/wp-content\/uploads\/2023\/07\/ds-jpg.webp\" class=\"attachment-full size-full wp-image-5729\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Constitutional Court Decision on Cash Repatriation Law 20 September 2023 Constitutional Court Decision on Cash Repatriation Law Summary: Provisional Article 15 was added to Corporate Tax Law with Law no. 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