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The Union of Turkish Bar Associations (TBB) challenged the latest tax hikes enacted through presidential orders at the Court of Cassation.
The union brought two presidential decisions, the one with number 7346 increasing the Value Added Tax (VAT) rates, and the one with number 7390 incresing the Special Consumption Tax to the supreme court in two seperate lawsuits.
The Union requested cancellation of the related presidential decisions and suspension of execution for both.
The VAT increases contradict with the fair balance principle set forth in Article 73 of the Constitution, it is argued in the statement that TBB made.
The union also argues that raising the court fees and the cost of proceedings will constitute a barrier to the right to access to justice.
"Unconstitutional"
TBB claims that the last regulations and the legal provision they are based on are unconstitutional.
The regulation increasing the Special Consumption Tax, and the law based on which this regulation is made, violate Article 73 and Article 2 of the Constitution the union asserts. The reason is that Article 73 of the Constitution grants the right to taxation to the parliament. And Article 2 of the Constitution of Turkey secures legal certainty.
While two lawsuits have been brought at the Court of Cassation for the cancellation of two presidential decisions related to the increase in taxes and fees,TBB has also requested the court to go to the Constitutional Court for the repeal of the legal provision based on which the related presidential decisions are taken. (NT/PE)
