Law | |||||
Bachelor | Length of the Programme: 4 | Number of Credits: 240 | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF: Level 6 |
School/Faculty/Institute | Faculty of Law | |||||
Course Code | HUK 338 | |||||
Course Title in English | Tax Enforcement Law | |||||
Course Title in Turkish | Vergi İcra Hukuku | |||||
Language of Instruction | TR | |||||
Type of Course | Lecture | |||||
Level of Course | Introductory | |||||
Semester | Fall | |||||
Contact Hours per Week |
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Estimated Student Workload | 62 hours per semester | |||||
Number of Credits | 2 ECTS | |||||
Grading Mode | Standard Letter Grade | |||||
Pre-requisites | None | |||||
Expected Prior Knowledge | None | |||||
Co-requisites | None | |||||
Registration Restrictions | None | |||||
Overall Educational Objective | With this course, students will have basic knowledge in the field of public finance and tax law. | |||||
Course Description | Determining the qualifications of the public receivables, ways to protect them, payment, enforcement and termination of the public receivables. | |||||
Course Description in Turkish | Kamu alacaklarının niteliklerinin belirlenmesi, korunması yolları, ödenmesi, cebri tahsili ve kamu alacağının sona ermesi. |
Course Learning Outcomes and CompetencesUpon successful completion of the course, the learner is expected to be able to:1) Upon successful completion of the course, the student is expected to 1. Learn which receivables of the state are public receivables. 2) Upon successful completion of the course, the student is expected to 2. Understands the ways to protect public receivables. 3) Upon successful completion of the course, the student is expected to 3. Analyzes the ways of payment of public receivables. 4) Upon successful completion of the course, the student is expected to 4. Analyzes the sanctions in case of late payment of public receivables. 5) Upon successful completion of the course, the student is expected to 5. Learns the methods of forced collection of public receivables. 6) Upon successful completion of the course, the student is expected to 6. Understand the conditions for termination of public receivables other than payment and forced collection. |
Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 | 5 | 6 |
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1) The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | ||||||
2) The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | ||||||
3) The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | ||||||
4) The ability to internalize social, scientific and ethical values while evaluating legal information. | ||||||
5) The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | ||||||
6) The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | ||||||
7) The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | ||||||
8) The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | ||||||
9) The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | ||||||
10) Adoption of a positive approach to the concept of lifelong learning. | ||||||
11) The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | ||||||
12) The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. |
N None | S Supportive | H Highly Related |
Program Outcomes and Competences | Level | Assessed by | |
1) | The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | N | |
2) | The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | H | Exam |
3) | The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | H | Exam |
4) | The ability to internalize social, scientific and ethical values while evaluating legal information. | N | |
5) | The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | N | |
6) | The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | N | |
7) | The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | N | |
8) | The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | N | |
9) | The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | N | |
10) | Adoption of a positive approach to the concept of lifelong learning. | N | |
11) | The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | N | |
12) | The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. | N |
Prepared by and Date | BİNNUR ÇELİK , January 2024 |
Course Coordinator | BİNNUR ÇELİK |
Semester | Fall |
Name of Instructor | Prof. Dr. BİNNUR ÇELİK |
Week | Subject |
1) | Characteristics of public receivables |
2) | Parties to public receivables |
3) | The obligation to declare assets, which is one of the ways to protect public receivables |
4) | Requirement of collateral as a means of protection of public receivables |
5) | Precautionary attachment, which is one of the ways to protect public receivables |
6) | Precautionary accrual application, which is one of the ways to protect public receivables |
7) | Solving problems related to the obligation to declare property, requesting collateral, precautionary attachment and precautionary accrual |
8) | Midterms |
9) | Recognition of priority for public receivables |
10) | The institution of responsibility |
11) | Settlement and Annulment Cases |
12) | Means of payment of public receivables |
13) | Order of set-off in the payment of public receivables |
14) | Late payment, late payment interest, forced collection of public receivables |
Required/Recommended Readings | Required Materials: -Kamu Alacaklarının Takip ve Tahsil Hukuku (Vergi İcra Hukuku), Prof. Dr. S. Binnur Çelik, On İki Levha Yayınevi, İstanbul (son bası) - Kamu Alacaklarının Tahsil Hukuku, Prof. Dr. Adnan Gerçek, Ekin Basım Yayın Dağıtım, Bursa (son bası) | ||||||||||||
Teaching Methods | Theoretical explanation and evaluation of relevant public practices | ||||||||||||
Homework and Projects | |||||||||||||
Laboratory Work | |||||||||||||
Computer Use | |||||||||||||
Other Activities | |||||||||||||
Assessment Methods |
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Course Administration |
celikbi@mef.edu.tr +902123953600 Ofis Saatleri: Lütfen e-mail ile randevu alınız. Office Hours: Upon appointment via e-mail. |
Activity | No/Weeks | Hours | Calculation | ||||
No/Weeks per Semester | Preparing for the Activity | Spent in the Activity Itself | Completing the Activity Requirements | ||||
Course Hours | 14 | 1 | 2 | 42 | |||
Midterm(s) | 2 | 4 | 2 | 12 | |||
Final Examination | 1 | 6 | 2 | 8 | |||
Total Workload | 62 | ||||||
Total Workload/25 | 2.5 | ||||||
ECTS | 2 |