Preparation of the tax litigation petition is the most important action regardless of whether you challenge a tax notice of deficiency from the tax office or rejection of your request for correction of tax error and rejection of the application to the Ministry through complaint procedure. In the most important tax cases petitions are generally prepared due to the findings of the tax audit reports. And it is imperative that the reports must be analyzed in the best way by a competent person so that the deficiencies and legal errors are clearly and crucially stated in the petitions and in replies. The same considerations also apply, if you are uncertain of your tax position and filed a tax return by a reservation and litigate the amount of tax concerned or if you are filing a reply to a criminal tax suit.

In tax litigation cases, besides the decision whether filing a case is the appropriate action for the matter at hand, clients are forced to make strategic decisions on important issues such as make a claim for suspension of enforcement if necessary and whether to request a hearing which will shorten the time of the decision of the court. In some situations, clients also may face whether it is necessary to withdraw from a current tax case according to article 379 of VUK or make a claim of consolidation of current cases. In rare situations paying the assessed additional taxes and file an action at the same time will be required. Because interest will continue to accrue upon the unpaid tax balance during the litigation period while waiting for the case to be decided which probably will take a long time. However, if a payment made to the tax office equal to the subject amount of tax litigation it may be possible to stop the interest from accruing on the balance and continue to the litigation process. To assist the clients successfully, the consultant must have a thorough understanding of tax laws and legal regulations and be experienced in the careful examination of the unique circumstances of each case, the client's financial status, and the year that additional tax assessments are made.

We are in the best position to help our clients to determine the appropriate decisions on these matters. Dr. Uyanık has a broad experience in various areas of tax laws with a special focus on tax litigations as well as criminal tax matters. He was previously head of the department in the Revenue Administration for nearly seven years where he had the responsibility for different departments including the Application Department, Tax Procedure Act, Corporate Tax Law, and Procedure Law on Collection of Public Receivables. His combination of practical and policy-level experience in the Administration has given him special insight into the application of tax laws and regulations, which has been of great value to many clients who are faced with complex tax controversies and tax litigations. As a tax litigation consultant, he has dealt with and won numerous cases concerning transfer pricing, thin capitalization, the application of double taxation treaties, and corporate tax law issues. He provides ongoing tax consultancy services for several groups of companies and also prepares expert opinion reports for the tax cases at the stage of both Tax Court and Appeals level.

Our demonstrable commitment to providing responsive and experienced litigation consulting services guarantees that our clients are getting the best consultancy services for their complex taxation cases. Our litigation clients include both national and international firms and groups.