Legal Consulting | Administrative and Taxation Law
Legal Consulting

As Miran Legal, we think that specializing and acquiring meritable information makes a difference in today's world. Hence, we provide services in areas where we have adequate experience and expertise to make a difference.


Administrative law is a branch of law which embodies the whole of the public law rules applicable to the establishment and functioning of the administration. Since it is a sub-branch of public law, it consists of some rules different from private law rules. For this reason, the administrative judiciary is a special judicial order different from the jurisdiction.

Administrative law is mainly applied to disputes arising from the activities of the administration in the fields of finance, economy, transportation, health, zoning, forest, prosperity, environmental traffic, security, customs, public procurements, etc.

Pursuant to the rule of law principle, the administration is obliged to adhere to the law and the relevant legislation and act in accordance with the general principles of the law in all of its actions and administrative transactions. However, despite this principle and obligation, illegal administrative acts and transactions which lead to the citizens’ aggrievement in practice may often emerge. Considering the power of the administration and the procedures that may cause irreparable damages, it is crucial to protect the citizens against the administration. This protection sometimes aims to prevent administrative transactions and actions from taking place; sometimes, it aims to resolve the conflicts and grievances that occur and provide restoration for the client.

Nevertheless, administrative law is a very comprehensive branch of law. The administration is subject to private law, not administrative law, in some of its transactions and actions. Because in some cases, the administration acts as if it were a private law person. Therefore, in such cases, the transactions and actions of the administration are evaluated and sorted out according to private law rules.

As for Taxation Law; it is a branch of law that deals with the qualifications of taxes, their realization, methods of collection, relations between taxpayers and finance, their rights and duties. Tax law is one of the sub-branches of public law as it examines the relations between individuals and the state.

Pursuant to Article 73 of our Constitution; "Everyone is obliged to pay taxes according to their financial power in order to meet public expenditures. The just and well-balanced distribution of the tax burden is the social goal of fiscal policy." While fulfilling this obligation, principles such as fairness in tax, equality in tax, and legality in tax should be pursued. Nevertheless, sometimes, in order to implement this obligation, faulty and erroneous transactions that are contrary to the aforementioned principles may be carried out by the state. In this case, it is indisputable that professional legal support will be needed to protect and compensate the rights of individuals.

 

We as Miran Legal provide the services stated below in line with Administration and Taxation Law.


  • Making an application to the relevant institutions for the settlement of problems encountered by the Ministry of Finance, tax offices and sub-commissions,
  • Reclamation of decisions of tax offices, modification and appreciation commissions and operating the necessary legal procedure,
  • Settlement of legal conflicts during the tax assessment, accrual and collection phases,
  • Reclamation of tax penalties and carrying out lawsuits taking place due to disputes,
  • Representation by litigation in administrative and tax courts against sanction decisions issued by administrative authorities,
  • Execution of actions for annulment of the full judicial and administrative transactions by the Council of State,
  • Reclamation of decisions taken by the local administrations regarding the zoning and settlement procedures and executing the lawsuits taking place due to disputes.