I. Introduction As of 2025, significant legislative amendments have been introduced in the field of electronic commerce, reshaping both the obligations of service providers and the rights of consumers. Through the amendments made to the Reg…
I. Introduction The Decision of the Council of Unification of Case Law of the Council of State, numbered 2021/5 E. and 2024/2 K. (the “Decision”), was published in the Official Gazette dated April 16, 2025, and numbered 32872. In this Decis…
I. Introduction Article 478 of the Turkish Commercial Code No. 6102 ("TCC") regulates privileged shares by granting privileges over shares through the allocation of priority or special rights to certain shares. Particularly, concerning the…
I. Introduction The Communiqué on Keeping Commercial Books not Related to the Accounting of the Business in Electronic Form ("Communiqué”) was published in the Official Gazette numbered 32813 and dated 14.02.2025, with its effective date se…
The Communiqué on the Procedures and Principles of the Implementation of Article 376 of the Turkish Commercial Code numbered 6102 (“Communiqué”) was published in the Official Gazette dated 15.09.2018 and numbered 30536. The Communiqué regul…
Regulation Amending the Charging Services Regulation has been published and came into effect in the Official Gazette dated 23.10.2024 numbered 32701. As a result of this amendment, the deadline stated in the provisional Article 2 of the Cha…
I. Introduction General Communiqué on Income Tax (No. 328) (“Communiqué”) prepared by the Ministry of Treasury and Finance of the Republic of Türkiye (“Ministry”) has been published in the Official Gazette dated 17.10.2024 numbered 32695 an…
I. Introduction Recently, the government has taken action against stray dogs, which are allegedly increasing in number and posing a danger to public health, in light of some unfortunate incidents reported in the news. A bill proposing amend…
I. Introduction Communiqué on the Application of the Tax Procedure Law (Serial No: 564) (“Communiqué”) was published in the Official Gazette No. 32651 dated 03.09.2024. The Communiqué includes provisions related to the disclosure of taxpaye…
I. Introduction The Decree on State Aids in Investments ("Incentive Decree"), which was enacted by the cabinet on June 15, 2012, under Decision No. 2012/3305, has been amended by Presidential Decision No. 8860 (“Decision”), published in the…
The Turkish Competition Authority's Annual Activities Report for 2023 Published The Turkish Competition Authority ("Authority") published its annual report covering the activities of 2023 on its official website on August 13, 2024. The repo…
The Law No. 7524 on the Amendment of Certain Tax Laws, Certain Laws, and Decree Law No. 375 ("Law"), which brings comprehensive changes to the tax legislation, was published in the Official Gazette dated August 2, 2024. The Law contains man…