Judicial Review of the Acts Instituted During The Process of Taxation and Compulsory Execution of Tax Debts within the Frame of Severable Acts Theory
Author: Kerem Canbazoglu
"The efficiency of judicial review of acts instituted during the process of taxation and compulsory execution of tax debts is fundamental for they can directly affect the civil rights. Mentioned efficiency can be realized by promoting the number of administrative acts that might be subject to revocatory action by means of severable act theory. However, one can see that the firm practice of Council of State on interpreting severable act theory restricts the right of filling of an action by the concerned. This study aims to discuss the judicial review of the administrative acts instituted during the process of taxation and compulsory execution of tax debts within the frame of Severable Act Theory." (From the abstract)