the problems and restructuring of the system of tax sanctions

THE PROBLEMS AND RESTRUCTURING OF THE SYSTEM OF TAX
SANCTIONS
Wednesday, 20 March 2013:
9:30 Opening speeches
Prof. Dr. Bahri ÖZTÜRK (Dean of the Faculty of Law, Istanbul Kültür University)
Prof. Dr. Sıddıka Semahat DEMİR (Rector of the Istanbul Kültür University)
Dr. Bahar AKINGÜÇ GÜNVER (Chairperson of the Board of Trustees, Istanbul Kültür
University)
FIRST SESSION: THE EXPECTATIONS FROM THE SYSTEM OF TAX SANCTIONS FEATURES OF AN IDEAL SYSTEM
Session Chairman: Hasan GERÇEKER
( Former President of the Court of Cassation)
10:00 Bahadır DOĞUSOY, President of 4th Chamber, Supreme Administrative Court
10:30 Hüsamettin UĞUR, Member of 11th Criminal Chamber, Court of Cassation
11:00 Prof. Dr. Klaus TIPKE*, Emeritus, Law Faculty of the University Cologne
11:30 Discussions
12:00 Lunch Break
SECOND SESSION: FOUNDATIONS OF THE SYSTEM OF TAX SANCTIONS
First Section: Material Principles for Establishment of a System of Tax Sanctions
Session Chairman: Prof. Dr. Bahri ÖZTÜRK
(Dean of the Faculty of Law, İstanbul Kültür University)
13:10 The Meaning of Principle of Legality under The Law of Tax Sanctions
Prof. Dr. José Antonio CORDERO, Law Faculty of the Almeria University
14:35 The Meaning of Principle of Equality under The Law of Tax Sanctions
Prof. Dr. Doğan ŞENYÜZ, Dean of the Faculty of Law, Uludağ University
15:00 The Meaning of Principle of Proportionality under The Law of Tax Sanctions
Prof. Dr. Yücel OĞURLU, Vice Rector of the Istanbul Ticaret University
15:25 The Meaning of Principle of Nulla Poena Sine Culpa under The Law of Tax Sanctions
Turgut CANDAN, Emer. Chief Prosecutor of the Supreme Administrative Court
15:50 Discussions
16:15 Coffee Break
*
Does not speak in person.
Second Section :
The Procedural Principles throughout Investigation and Prosecution of The Tax Crimes and
Misdemeanours (/Administrative Offences)
Session Chairman: Prof. Dr. Esra EKMEKÇİ
(Head of the Department of Finance Law at the Faculty of Law, University Istanbul)
16:45 The Meaning of Improperly Obtained Evidence under The Law of Tax Sanctions
Prof. Dr. Bahri ÖZTÜRK, Dean of Faculty of Law, Ist. Kültür University
17:10 The Principle of Ex Officio Examination under The Law of Tax Sanctions
Prof. Dr. Aydın GÜLAN, Head of the Department of Administrative Law at the
Faculty of Law, University Istanbul
17:35 The Meaning of Right to a Fair Trial Against Principle of The Judicial Independence
Prof. Dr. Jean CEDRAS, Law Faculty of the La Rochelle University, Former Chief
Public Prosecutor of the Court of Cassation
18:00 The Meaning of Principle of Equality of Arms under The Law of Tax Sanctions
Prof. Dr. Durmuş TEZCAN, Law Faculty of the Istanbul Kültür University
18:25-18:55 Discussions
Thursday, 21 March 2013:
THIRD SESSION:
SYSTEM OF TAX SANCTIONS WITHIN COMPARATIVE LAW
Session chairman: Prof. Dr. Nevzat SAYGILIOĞLU
(Gazi Uni. and Form. Director of Turkish Revenue Administration, Ministry of Finance)
9:30 The System of Tax Sanctions in Japan
Prof. Dr. Norihisa YOSHIMURA, Law Faculty of the Keio University
10:00 The System of Tax Sanctions in Spain
Prof. Dr. Gloria ALARCON, Economic and Business Fac. of the Murcia University
10:30 The System of Tax Sanctions in Germany
Dr. Markus ADICK, Associated Partner of Flick Gocke Schaumburg
11:00 Coffee Break
11:15 The System of Tax Sanctions in Austria
Assoc. Prof. Dr. Gerald TOIFL, Law Faculty of the Salzburg University
11:45 The System of Tax Sanctions in France
François HELLIO, Partner of CMS Bureau Francis Lefebvre
12:15 Discussions
12:45 Lunch
FORTH SESSION:
THE RESTRUCTURING OF SYSTEM IN TURKEY/ IDEAL TRANSITION
First Section: The Restructuring of Tax Misdemeanors
Session Chairman: Şükran KILIÇ
(Chief Judge of Istanbul 2nd Tax Court )
14:00 Tax Loss Misdemeanor
Assist. Prof. Dr. Bumin DOĞRUSÖZ, Faculty of Economics of the Marmara University
14:30 General Irregularity Misdemeanor
Prof. Dr. Hakan ÜZELTÜRK, Head of the Department of Finance Law at the Faculty
of Law, Galatasaray University
15:00 Special Irregularity Misdemeanor
Prof. Dr. Aziz TAŞDELEN, Law Faculties of the Akdeniz Uni. and the Turkish-German Uni.
15:30 Discussions
16:00 Coffee Break
Second Section: Restructuring of Tax Crimes
Session Chairman: Prof. Dr. Gülsen GÜNEŞ
(Head of the Department of Finance Law at the Faculty of Law, Bahçeşehir University)
16:30 The Crime of Tax Evasion
Assoc. Prof. Dr. Mahmut KAŞIKÇI, Law Faculty of University Istanbul
17:00 The Crime of Breach of The Tax Secrecy
Assoc. Prof. Dr. Funda BAŞARAN YAVAŞLAR, Law Faculties of the Marmara
University, the Istanbul Kültür University and the Doğuş University
17:30 The Crime of Doing Personal Affairs of Taxpayers
Prof. Dr. Nurettin BİLİCİ, Head of the Department of Finance Law at the Faculty of
Law, Çankaya University
18:00-18:30 Discussions
Halil Akıngüç Amfisi, Hukuk Fakültesi
İstanbul Kültür Üniversitesi Şirinevler Yerleşkesi
34156-Bakırköy - Şirinevler / İstanbul
* The working languages will be German and Turkish; simultaneous translation will be
provided.
** To participate in the symposion you are kindly requested to contact:
[email protected]