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SUMMARY

Due to the differences of customs duties arising from their specific structure in the solution of conflicts encountered during the implementation of sanctions relating to these taxes and duties, particularly the Tax Procedure Law (WOLF) There are significant differences compared to other tax disputes, including. VUK'un 2 with the provisions of Article "the tax and customs administrations pictures taken by" taking out of this law, He said regarding the duties and taxes 4458 Customs Law No. 242 nc is noted that the implementation of the provisions set forth in Article. In this regard, the Customs Code (GK), The tax of customs procedures, pictures and other liabilities in terms of both general and specific nature is a law includes special provisions. In this article, Followed by the transfer of general information relating to customs duties, customs dispute of its specific nature is discussed reconciliation and resolution of disputes in the administrative stage of considering ways to appeal.

LOGIN

Tax, basically, In order to meet the public expenditure, Based on the state's sovereign powers and authority defined as using the public money that it collects real and legal persons. As can be understood from the definition, The most important factor is the sovereign powers of the underlying tax. The natural consequence of the recognition by the sovereign power of the tax, Based on his difficult and is not to be taken by law. Unlike the past century only by taking money tax taxes the same is not concrete indication that a monetary I e I e.

provide state financing of public services based on the sovereign power of one of the most important sources of income received by the monetary purposes constitutes a tax provision. Taxes As can be taken from activities carried out in the country, It can also be made via trade in the international arena. customs duty among the most important types of taxes levied on foreign trade are also included. One of the oldest and most common tools of the trade policy customs duties, It is taken by the government during the entry of imported goods from the country's borders.

Customs duty, As a result of the displacement between the countries of the goods subject to customs, Taken out of the value or quantity of the goods is defined as a tax type. The main objectives of providing income to the state treasury and customs duties is to protect the domestic industry from foreign competition. As a result of the abolition of customs borders in international trade agreements, Their countries have obtained from customs duties led to a reduction of the proportionate share of the financial contribution, though; Customs duties on used foreign trade policy tool, ensure that countries are not protected as required by the industry in the country's interests abroad.

Customs Law, specific (Sui generis) The host also within both of the general-and special provisions being constructed, a tax type that requires a separate area of ​​specialization clearly shows that customs duties. Therefore, customs tax disputes; qualities, solutions and differs from other tax disputes in terms of results.

1. CUSTOMS DISPUTES AND REMEDIES

1.1. Generally Customs Dispute

Customs dispute, required by the Customs Administration, associates or can not be resolved with the responsible tax and customs obligations between the parties in a peaceful way forward as interlocutor is defined as criminal disputes. this dispute, sometimes the personal duty incumbent on the existence and amount of the debt, Is sometimes required if the material or shape on the fulfillment of the obligation or the type and amount of administrative sanctions applied due to missing instead of bringing. Customs disputes arising from acts mainly arises if the implementation of the Customs Law, Public Receivables Collection Procedure Law on these disputes (AATUHK) According disputes arising from the overall regulatory process made in the customs area disputes arising from transactions may also be added.

assessment process and finalization of tax in different taxing process of committing a customs duty subject to the occurrence of other types of taxation are also held in. accrued tax based on execution of the confirmation process, Upon request from being paid or can be paid immediately or within required time for the processing and use of customs. In the first case of the accrual and collection of the tax takes place at the same time, in the second case the time difference between the accrual and collection can occur. When considered in terms of customs duties in the first case; no goods can be said is a dispute when the customs control during customs procedures, the second case the body can be given after completion of customs operations mismatch. Customs disputes no matter what stage will be released in both cases, the disputes in the administrative stage, In case of failure to resolve the judicial phase can be analyzed on an administrative level.

2. Resolving the mismatch GÜMRÜK

2.1. Investigation of Compulsory Administrative Organization edited in the application of the Administrative Procedure Act

Not based on an administrative processing, full judicial proceedings in the administrative courts will be opened for the elimination of losses arising from purely administrative actions, Administrative Procedure Act (İYUK) 13 It is arranged as follows in Article:

"Before the opening of administrative proceedings which had been a violation of the rights of these actions Administrative actions they have learned from the date written notice on or otherwise 1 years from the date of each state action 5 Year wish fulfillment of rights is necessary to apply to the relevant authorities in. This request rejection of the fully or partially, following the notification of transactions on this issue from the day or on request 60 If not answered within days from the date of the end of the period, lawsuit may be brought in time. "

judicial proceedings to be opened to full compensation for losses arising from purely administrative action has been subjected to a particular embodiment, as seen. Salt from the administration against an administrative action "preliminary decision" to take the case directly from the full opening of judicial proceedings administrative jurisdiction, case, "Administrative authority of rape," that by taking preliminary decisions required on the grounds of failure to exhaust administrative remedies, The deposit would give the administrative authority about the alleged damage.

2.2. Ways and Customs Dispute Resolution Procedures to Follow

To establish a balance between the interests of the State and the taxpayer based on tax law, Parties to the tax payers of disputes arising regarding taxation / charge / penalty interlocutor between the tax administration is of great importance to the peaceful resolution. Tax problems of legal disputes to be resolved by the parties without going into bringing to justice "administrative remedies stage of the tax issue" is called. If the way to go into litigation as a result of tax problems can not be resolved at the administrative level "solutions in the areas of judicial tax disputes" is called.

administrative remedies, respectively, in solving the customs dispute; compromise, and appeal to higher authorities and that of the judicial application solution is the way, tax is manifested as filing a lawsuit in court.

2.3. Analyzing the way the Customs Administrative Dispute

It mentioned earlier and which finds itself iyuk' embodiment of application necessary administrative institution in parallel, Referencing the roads without judicial consumed in administrative disputes is not possible for customs duties. The judicial review applications made compulsory administrative applications being performed, "Authority rape" shall be inserted into the barriers and court petitions will be sent to the relevant judicial authorities ex-officio Customs Administration. Thus making the necessary administrative application of customs disputes, A prerequisite for recourse to a court and it is considered as taxpayer, It is not the preferred way to make application to the Customs Administration of justice. This arrangement contained in the SO, strikes followed the procedures in customs duties on other tax laws afford the most basic feature that separates.

2.3.1. Compromise Tax Authority and the Customs Criminal

compromise corporate tax law system in Turkey, 19.02.1963 dated 205 Law No. 22 nc with agents 213 are arranged in numbered occurs the materials added. Reconciliation institutions within the scope of the Tax Code 50 Applied for over year, It is an institution that plays an important role in the settlement of disputes.

Customs taxes and images taken by the occurrence 2 Although the article was taken out of the scope, 4458 No. GK 242 Article has been taken will be subject to the provisions. Therefore, Provisions relating to disputes held in customs administrations in disputes concerning financial obligations collected by TPL Annex-1 and more substances are applied. regulations required for admission to compromise decision against accrued income taxes and penalties under the Customs legislation 6111 Law No. 137 nc with agents 4458 No. GK 244 article is made by changing the. Regulatory while for, 31.08.2011 Customs Regulation entered into force on Reconciliation (GUY) It was determined by. 6111 No. laws of supply and protecting the rights of individuals and institutions to customs legislation taken by consensus, immediate way of relieving the burden of the judiciary and tax claims are intended to ensure the succession to the treasury.

2.3.2. Type and Duration of Application

Reconciliation process, GUY’un 10 a petition to the Customs Administration of the reconciliation commission authorized by the taxpayer as stated in the secretariat services to carry out the provisions of Article begins with the demand by resorting to conciliation officer unit. Petitions may be sent by registered mail. the GK 244 and the third guy 11 According to Article; demands of reconciliation, no appeal yet customs duties and taxes actually get depends on whether or not from the date of notification to the addressees liable for all fines or penalties 15 day appeal must be made within the prescribed period.

Requests for Compromise, by the unit that executes the secretariat services of the reconciliation commission in terms of priorities and urgent procedures are examined. GUY’un 13 As the third item numbers; examinations respectively, whether the applicant has the authority to apply, It has been performed during the period of application, will have entered into a compromise agreement's scope and authority of the commission is to assess whether there is in. It is understood to carry demand conditions procedural evaluated is not required and this is communicated to the respective writing or electronically. Procedural be removed if they are in the nature of the deficiencies related, until the end of the application period of time is required to complete deficiency. At the end of the application period to have made the compromise nature of the application and can be removed if the lack of procedural 3 business day period may be extended. Failure to satisfy the request is rejected, the case at the end of a given period.

2.3.3. Structure of the Reconciliation Commission, Brief Review on the Functioning and Powers

Customs and Trade Regional Directorate for the evaluation of demand reconciliation with the Reconciliation Reconciliation Commission Regulation Reconciliation Commission are stated to be installed. Regulation 7 Article on the matter has been clarified what the commission will be formed. Commission when examined through a dual distinction is observed the following fundamental differences.

Firstly, Regional Directorate of Customs and Trade Reconciliation Commission; Regional director, Deputy Regional Director, Branch manager, Customs Director, assistant director, including a president to be elected by the District Director Chief Examination Officer and is comprised of three members from. Deputy Director of Regional or Area Manager will determine the commission is headed.

Secondly, the Center for Reconciliation Commission; Undersecretary, Deputy Undersecretaries, Director General of Customs, Risk Management and Control General Manager, Directorate General of Customs Deputy Director General and Head of Risk Management and Control Directorate General subsequently President of the Chamber to which the controls related to the apartment and from the Vice President, including President designated by Undersecretary consists of three members. the Commission, Undersecretary, appointed by the Deputy Secretary or Director General of Customs is headed. Commissions, They are collected with the participation of all its members and take decisions by majority vote. In case of absence of the chairman and members of the Commission at the beginning of the task for any reason, The mandate of the commission they perform their duties. Regional Directorate of Customs and Trade, A conciliation committee is formed to be interviewed on the same day for all of the multiple demands compromise.

2.3.4. Scope of the Mediation and Conciliation thread In / Entering the Receivables

The scope of the Reconciliation, which are regulated can be realized whether the request in accordance with the guy. GUY’un 4 Article in accordance with, declared with the customs office made the determination result in the determination or declaration before the customs authorities identified differences in the laws of owner-reported by the notification will be concerning customs duties and other related laws stipulated penalties, It is covered compromise. Thus, not only customs tax assets accrued by the Customs Administrations, at the same time customs duties and penalties decisions issued pursuant to the Securities differences reported by the taxpayer before being detected by Customs it is considered compromise.

Guy will be subject to compromise financial obligations and fines are considered in an open manner. Thus obliged and all of the reconciliation of the law by acting with the statement made by the Customs Administration of the findings set out in the results or the customs authority before being detected by the declarant notified the notified about the differences in customs tax receivables and anticipated other related laws penalty is seen that interests. In this context,, When we look at will be the subject of compromise, As mentioned in the Introduction section will be located in definition, customs duties and fines enters the coverage. said the concept of 'Customs Duties' within the scope of the phrase; Customs duty, Additional Customs Duty, And Make Single Tax, Anti-dumping Tax, Countervailing Against Tax Subsidies, Value-added tax (KDV), Special Consumption Tax (ÖTV), Additional Financial Liability, Corporate housing Fund, Resource Utilization Support Fund (KKDF), Tobacco Fund, A Fon, Environmental Contribution, Compensatory Tax (export) and also for non-commercial goods; TRT enters Parcel Fee.

Reconciliation subject to fines scope; 4458 No. GK 234, 235, 236, 237, 238, 239, 241 Article of, 2976 No. The Law on the Regulation of Foreign Trade 4 Article of, 3065 No. Value Added Tax Law 51 Article by 4760 Special Consumption Tax Law No. 16 Enter the agent which is followed by. However,, customs authorities should collect the receivables and receivables Customs Reconciliation Ordinance brought by the arrangements made after the date of publication may also be subject to compromise. Indeed, demand for compromise, can also be made for a portion of the taxes or penalties can be made for all receivables which were communicated to the responsible. Also responsible for the collection of receivables arising from the notification of the result of a breach of the provisions relating to the conditional exemption regime 15 within days, will be subject to fines may be subject to compromise.

Whereas, GUY’un 6 Article numbers will not be subject to compromise are clearly in Article. but originally entered the base of customs duties and customs administrations follow uncollected taxes and other financial burdens can not be subject to compromise. Regulation 5 Of the Article 2 Except for the provisions of the provisions of paragraph, The same kind of tax or penalty can not be made for a fraction of the demand compromise. situations where otherwise provided definitive collection of receivables and collateral connected in accordance with the relevant legislation can not be subject to compromise. also, the receivables 21.03.2007 dated 5607 The smuggling Law No. 3 if it concerns Article Located in the smuggling offenses and misdemeanors are requested not compromise.

2.3.5. Settlement negotiations and will be able to participate Compromise

Reconciliation of Customs Regulations of the "Making the Reconciliation Talks entitled" 16 As it stated in the Article nc, demand issues of reconciliation process to participate in talks regarding the compromise made on the understanding that appropriate, at least with organized reconciliation invitation 5 day to as electronic e-mail addresses specified in the petition requested in advance in writing or compromise 7201 Notification in accordance with the provisions of Law No., is obliged by the commission shall be communicated to the secretariat. if requested by the Incumbent 5 Notwithstanding an earlier date for the day, It can be determined as a compromise days.

Reconciliation Commission, together with the incumbent and the people who attend the reconciliation meeting next required, GUY’un 15 Of the Article 3 As the number of paragraphs is brought in line with the limit. In this context,, including itself obliged to reconciliation commission, The number of people who can join together with the obligation referred to in paragraph Still not exceed three and maintained in a non-objection to conciliation meeting and (indirect) represented by the authorized customs brokers, reconciliation commission can participate in the meeting to explain their views; but they can not sign the minutes on reconciliation for 4 paragraph was repealed. With this change, The required reconciliation commission to interview parents or guardians will be essential to attend personally, liable if unable to attend the meeting (directly) representative or power of attorney granting special powers provided that customs brokers may be able to participate in negotiations and sign the agreement on behalf of required records.

Regulation "Making the Reconciliation Talks entitled" 16 nc with agents 17, 18, 19 and 20 nc related to content substances can be summarized as follows::

Incumbent location specified in the invitation to reconciliation, Settlement negotiations are initiated into the day and hour to attend meetings. If the result of the conciliation meeting to be held reconciliation commission status is determined by an official report, In the absence of consensus minutes can not be ensured by the Commission by stating the reason for non-supply is regulated. In both cases, the record is held by the commission in triplicate. It is given a copy of the edited report required, or liable to compromise not respond to invitations to representatives of the states or to refrain from taking the minutes of the proceedings of the two samples, It is sent to the directorate or customs office need to be made about the. the last remaining copies of the minutes are kept in a file held in the conciliation committee. not respond to an invitation or liable to compromise the case to refrain from signing the minutes, It also made notice.

2.3.6. Duration of Postponement of Operations and Reconciliation Reconciliation Talks

GUY’un 17 nc relationship to the postponement of negotiations compromise is located on the provisions of Article. In this context,, After determining the compromise days reported commission is reported in days required by determining if a new agreement determination can not be collected that day. to inform the Commission before the meeting can not be liable for participation by the condition and with reasonable justification, including a one-time meeting, Liable to be postponed to a date to be notified later. Specified in the wording of the Regulation "before the start of the meeting" shall be interpreted in a broad, if desired, and that may cause some problems in practice as an expression emerges. Therefore, this time the party requesting the postponement of negotiations in "good faith and fair dealing rules" in the framework of adjustment and negotiation, I believe that at least one or two business days required to report until the.

GUY’un 18 ACCOrding (Official Gazette-1/9 / 2012-28398) As a result of the changes made; 7 Article in 7 Except for the provisions of the provisions of paragraph, The demand is liable to compromise, Regional Directorate of Customs and Trade about the petition from the date of entry into reconciliation commission records maximum 45 day concluding in principle has been accepted. But, 17 Article of 3 defined period of time may be exceeded for the reasons mentioned in paragraph. In this case, It said examination and continues until completion of the investigation commission's work.

2.3.7. Reconciliation of Results and Reconciliation of Precision

precise and not hidden the decisions of reconciliation and compromise the results of the institution, Regulation 21 ila 24 It is arranged between the article. In this context,, if there is disagreement in the minutes of settlement is final and will organize the customs reconciliation commission, The immediate need is fulfilled by the relevant customs directorate. Minutes of Settlement on being referred to the relevant customs authorities, accrued and been notified of customs duties and / or fines are organized according to the agreed amount. including matters identified and agreed on the written form, Established under this Regulation Or criminal responsible for all activities and transactions of the addressee can not be sued by the commission or administration, no The authorities can not make a complaint or appeal, any administrative review, can not be the subject of research and investigation, It can not make restitution and removal request, it is called. Order agreed regarding the future 5607 Then to award penalty as Customs Regulation by Law No. 579 process is based on the provisions of Article.

2.3.8. Simultaneous not be used and Secured Transactions The Right of Appeal and Reconciliation

GUY’un 25 with the provisions of Article finding the editing area "Liable, Due to the law, which was communicated to him 242 nd with the right of appeal in article 244 You can not use the right compromise held at the same time Article. Receivables subject to compromise, absence or the law failing to reconcile 242 Article may be subject to appeal in the frame. But, can not make requests for reconciliation will have been subject to appeal "is called. Bonded place and by the obligation with respect to receivables accrued for goods in the field in case of a request for reconciliation, if requested also, accrued receivables goods can be delivered to the required connecting collateral. For reconciliation to take that deduction if the delivered goods liable to vaki, It is deducted from the agreed amount of collateral. if paid in cash by the agreed amount is required to return the collateral. Lack of reconciliation or failing the process is done under general provisions.

3. Appeals Road in the Solution of Disputes Customs

Appeals institution, Customs Law 242 nc is arranged open in the Article. According to this, responsible for customs duties, which are notified to them, A higher authority within fifteen days from the date of notification against criminal and administrative decisions; They are able to appeal to a higher authority if they give the same authority petition. According to this, if the Customs Directorate has accrued customs duties and proclaimed that the higher authority is the Regional Directorate of Customs and Trade. If the decision is subject to appeal first-hand area of ​​the Regional Directorate of Customs and Trade Administration, higher authority is the Ministry of Customs and Trade. Customs and Trade Ministry and in the decisions taken first hand, It is still the same appeal to a higher authority within fifteen days since that authority.9 Appeals submitted to the Administration, binding decision within thirty days of being notified by the administration to the person concerned. objection is made within the time applications are rejected. Because the periods specified in the appeal institutions 'right-down' qualifications are having.

The other issue, in the duration of the appeal but instead is the state made the relevant authority to another authority. in the thirty-day period for legal appeal petition, but if given to the wrong authority, Be deemed to be made in the petition and the objection period is sent to the ex-officio by the administrative authorities. If the appeal against the rejection decision, It can be applied to the administrative court in the place of the transaction. Thus, the taxes imposed on taxpayers who can not get a result against through administrative channels, against the decision which was notified to him from the day following that 30 The tax court during the day can go the path of litigation.

3.1. Subject of the appeal to the Customs Duties

1615 No. provisions which may be subject to appeal in the old Customs Law and a limited number of clearly (numerousclausus) counted. 1615 Although the causes objectionable law No. counted as single agents, 4458 Instead counted as the material of the objection in the SO No. wider extent "objections" collection has been in place and under appropriate embodiment. Old regulations, in practice it led to a number of drawbacks, and in fact has led to the origin as a result of the issues in the judicial courts of disputes that need to be considered under the Customs Act to be among the substances that just because a limited number of regulated. new arrangement, I believe that the disputes that require different expertise and different proceedings sufficient information on these issues and the inconvenience of having to be settled by the judicial practice birth judges without experience have prevented the.

4458 No. According to the grounds of appeal to customs duties in the form of GK possible to examine four topics. According to this distinction; subject, A view is emerging as another reason for the appeal and the appeal reasons for their base tariff. reasons for their objections Thread, goods or goods made errors in determining the quality and nature of any exceptions involving non-implementation or incorrect implementation of provisions of the law from customs duty emerges as the objections raised in the case. The base due to objections, tax calculation and the essential objections regarding the errors made during the determining of the amount of base, or are. goods in foreign trade, not known by the trade names, Organized by the World Customs Organization and classified by all member states, the figures are expressed in code. As determined by the tariff in force is the basis of customs duties, A further tax rates have been calculated using the tax rate shown at the position where the article is a query which is contested by other required header and are called object due to tariffs. Finally made generalizations as other reasons for objections, international treaties such as the reasons for having made errors in determining the implementation or not implemented at all or faulty goods originating emerges.

3.2. Required Finding the appeal petition and the petition will be given Considerations Authorities

Issues to be included in the petition are counted as: The subject of the appeal and the reason, information and documents related to the basis of the evidence appeal, the issue date of notification of the contested administrative proceedings, the contested amount of customs duties and fines, Where is the administration that objected to the decision under appeal and the name, title, address, vergi/T.C. identification number, Information on the attorney or representative, if any, and the date of the petition12. the objection, Is it the date of referral to petition the administration's record, opening with respect to the Customs Code or mail Have it made will be considered the date that has been introduced. 585 The article 4 According to paragraph; in determining whether the duration of the appeal made pursuant to this Regulation, In the appeal to be made by mail by registered, The date of mailing of petition; In the appeal via mail or directly to relevant customs office, petition is considered the date of entry of the record of the appeal made by the customs authorities. In this way, not the date of issue of the petition mail, The arrangement indicating the date of transition to the records of appeal is therefore essential to be taken under the provisions of the direction of time will not be rejected. Thus, in terms of time required for the calculation of objections to be made by mail is not normal to have come to a loss of rights, Registered mail will be useful to prefer the way.

3.3. CONCLUSION OF objection

Customs Law 242 Article of 2 Customs Regulations with the provisions of paragraph 586 provisions relating to the determination of the appeal in the article is located. According to this; Appeals submitted to the authorities are notified to the person concerned decided within thirty days.

Giving time period after notification of the decision and the date when the case has expired open administrative proceedings, A new Customs Code on administrative cases will be functioning of the opening period and there are no provisions in the Regulation. In this context, process must be done in accordance with the general provisions of administrative justice.

İYUK'un 10 Provisions of Article 1 th 2 the provisions of the paragraph; "Relevant, A transaction or action that may be subject to administrative proceedings may apply to the administrative authority in law to make. If no response within sixty days, the request shall be considered rejected. Relevant litigation within the period of sixty days from the date of bits, subject to by the Council of State, They can sue the administrative and tax courts. The answer given by the administration within the sixty-day period is not exact answer regarding this claim can be sued by counting rejection, You can also expect a definitive answer. In this case, it does not handle the amount of time to sue. But, waiting time does not exceed six months from the date of application. The time from filing lawsuits or in cases of denial, If the answer given by the competent administrative authorities after the end of the sixty-day period, after the receipt of the answer can be sued within sixty days "is called.

Therefore, Giving the decision on appeal after the time and date when the notification that the case has expired open administrative proceedings, The acceptance period will start to open a new case must also be notified answers.

CONCLUSION AND EVALUATION

Customs duty, Other types of taxes such as a tax form that provides the easiest tax to the state, including once received and the arrival of a specific type of tax to be taken at intervals of customs that the goods made in foreign trade. Customs duties and related procedures and principles requires the involvement and expertise in the area because of separate legislation, Facilities to be provided by increasing the timeliness of tax treatment efficiency and effectiveness of Customs Administration. The organizational structure of the Customs Administration in making improvements through continuous education and improving the educational opportunities to avoid the conflicts that may arise subsequently a "preventive effect" will contribute as.

progress manifest forms of customs disputes Given, just as institutions located in compromise Tax Procedural Code, Never before disputes without recourse to judicial remedy An attempt to resolve, with the principle of procedural economy to reduce the workload of judicial organs in line, disputes more quickly and will allow resolved as quickly charge and expeditious transfer of taxes to the state because of the tax will be collected treasures will be. In this context, the evaluation belated, The addition of institutions to compromise over customs legislation emerges as an arrangement.

On the other hand, customs legislation, It is bonded to the relevant judicial preferred way to resolve disputes, before being applied on an administrative level, After the exhaustion of the appeal is that he should adopt the way of reconciliation institutions. Otherwise the, It is considered rape would lead to administrative authorities ruled that the administrative and judicial authorities regarding the administration of the deposit. rationale underlying compromise establishments, in the way of legal objections relating to customs duties and penalties While it is valid (lowering rights) condition not to pass the time, It is observed that taxpayers need to dispute an opportunity to appear as the last administrative step that allows both the administration of the solution to the tax dispute be resolved without going to a court ability to collect points.

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ABOUT THE AUTHOR

Hasan Türkün ZOP

Lawyer - Ankara Bar Association Legal Committee, Vice President of R & D

Turkey Ankara Bar Association Bar Association

e-mail: hasanturkunzop@gmail.com

1989 In was born in Ankara. after being graduated from Selcuk University Faculty of Law 'G.K.Z. Advocacy / Counseling 'partnership in his capacity as co-founder of the profession continues. 2016 In start of the Hacettepe University Institute of Social Sciences of the United States Public Law. IT Law program but continued his Masters Degree, Costom company has performed well on the legal consultancy services. Halen, Ankara Customs and Trade Professionals, who currently serves as deputy of the Association Lawyer Hasan Song ZOPA, It has enough experience and experience relating to current legislation and judicial decisions relating to Customs. 2013 and 2016 that in two years he is entitled to have different 'EU Project Writing and Executive Education Certificate' project with grant support provided by the European Union Although the project consultants and project managers involved with adjectives, Turkey's National Agency, Central Finance and Contracts Unit, Development Agency and conducted in the eyes of the Embassy 10 The project has been awarded more than the EU grant support.

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