Tax Law and Tax Litigation

Tax Law is a highly technical branch of law that regulates taxes imposed by the state pursuant to its sovereign authority, as well as the rights and obligations of taxpayers. Even a minor procedural error in acts carried out by the tax administration (Revenue Administration, Tax Offices, Customs Authorities), or a taxpayer’s failure to exercise their rights within statutory time limits, may result in irreparable financial losses and substantial administrative penalties.

Zengin & Aydın Law Firm approaches the taxation process not merely as a financial matter, but as a legal one. For taxpayers seeking a tax law attorney in İzmir, we provide comprehensive legal protection from the initiation of tax audits through pre- and post-assessment settlement stages, and throughout litigation before tax courts.

Our Services within the Scope of Tax Law

Our office specializes in resolving disputes between taxpayers and the tax administration, whether at the administrative stage (settlement) or the judicial stage (litigation):

1. Tax Litigation and Annulment Proceedings

These proceedings involve recourse to judicial remedies for the annulment of unlawful tax assessments and penalties.

Tax and Penalty Annulment Actions: Filing lawsuits before Tax Courts against tax and penalty notices issued by tax offices.
Annulment of Payment Orders: Objections and annulment actions against payment orders served for finalized or allegedly finalized public receivables.
Objections to Seizure Measures: Lifting tax seizures imposed on bank accounts (e-seizure), immovable properties, or vehicles.
Declarations with Reservation of Rights: Submission of tax declarations under protest, reserving the right to file a lawsuit, followed by initiation of legal proceedings.

2. Tax Audits and Advisory Services

Tax audits initiated by tax inspectors are among the most stressful processes for taxpayers.

Audit Consultancy: Review of audit minutes, preparation of technical documentation, and legal supervision of the audit process.
Settlement Procedures: Representation of clients before pre- and post-assessment settlement commissions and negotiation of penalty reductions.
Tax Penalties: Management of processes arising from tax loss penalties, procedural and special procedural penalties, and allegations of tax evasion.

3. Tax Planning and Corporate Transactions

We provide consultancy to optimize companies’ tax liabilities and to identify potential risks in advance.

Tax Risk Analysis: Identification of tax risks in mergers, acquisitions (M&A), demergers, and company type conversions.
Transfer Pricing: Reporting and defense support to mitigate risks of disguised profit distribution in transactions with related parties.
Rulings (Private Opinions): Management of applications to the Revenue Administration for advance tax rulings in areas of legal uncertainty.

4. Disputes by Tax Type

Legal support is provided for all assessments and penalties arising from the following tax types:

Corporate Income Tax and Personal Income Tax,
Value Added Tax (VAT) and VAT Refunds,
Special Consumption Tax (SCT),
Stamp Duty and Fees,
Customs Duties and penalties under anti-smuggling legislation,
Property Tax and Inheritance and Transfer Tax.

As Zengin & Aydın Law Firm, we act in light of the complex framework of tax legislation, frequently amended laws, and precedents of the Council of State. Our objective is to safeguard our clients’ financial future by securing the annulment of unjust, unlawful, or excessive tax assessments and penalties that exceed the taxpayer’s ability to pay.