CHP files application with Constitutional Court over tax regulations

The CHP Group has applied to the Constitutional Court for the cancellation of the "Law on Amendments to Tax Laws and Certain Other Laws," which was published in the Official Gazette on July 2, 2024. 

CHP's Gökhan Günaydın stated in a written statement regarding the application that the regulation violates several constitutional rights.

PROPERTY RIGHTS AND TAX PRACTICES 

CHP's Gökhan Günaydın emphasized that it is contrary to property rights for public administrations to demand a "no debt" certificate when making payments in accordance with court rulings. Furthermore, he stated that the determination of sectors subject to tax withholding by the President is contrary to the principle of legality in taxation.

Günaydın said that the imposition of Value Added Tax (VAT) on the import of goods intended for the disabled and those with special needs also violates the state's positive obligations. He also pointed out that regulations such as not subjecting carried-forward VAT amounts to tax audits in companies that have ceased operations or transferred ownership undermine property rights.

POWERS GRANTED TO THE PRESIDENT

In the CHP's application, it was stated that granting the President broad powers regarding certain tax and social security regulations is also unlawful.

In particular, the determination of fixed tax amounts for tobacco products by the President, the transfer of budgetary authority to the President, and leaving decisions regarding the global minimum corporate tax to the President's initiative were criticized in this context.