INVESTIGATION OF VALUE ADDED TAXES AND INCOME TAXES OF THE FEES PAID WITHIN THE SCOPE OF EXPROPRIATION
KAMULAŞTIRMA KAPSAMINDA ÖDENEN BEDELLERİN KATMA DEĞER VERGİSİ VE GELİR VERGİSİ BAKIMINDAN İNCELENMESİ

Author : İsmet TURAL
Number of pages : 470-477

Abstract

Government may need real estate properties while executing public operations.According to article 46 of 2709 numbered basic law of Republic of Turkey “ In case of public requirements government can nationalize all or part of personal properties as per the rules indicated in the law by paying the values in advance and cash” . In the last years natinalization has spread over very much because of public investments, urban transformation projects , lack of existing public lands , invalidness of assets to investment.In this study value added tax and income taxes have been investigated as a result of natinalization of personal properties.

Keywords

Expropriation, Value added tax in expropriation transactions, Income tax in expropriation transactio

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