| Course Name | Criminal Tax Law |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| HUK 330 | Fall/Spring | 3 | 0 | 3 | 4 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | It is the teaching of tax crime and misdemeanors and torture-related sanctions in the context of Turkish case law and the European Court of Human Rights case-law. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | Tax crime and punishment is taught in the light of basic principles of criminal law |
| Related Sustainable Development Goals |  |
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| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Tax crime and misdemeanor concepts and the European Court of Human Rights (ECtHR) case law | Şenyüz, p. 1-53 ECtHR Zolotukhin v Russia, Engel v Netherlands, Öztürk v Germany and Bendenoun/France decisions (www.hudoc.coe.int) |
| 2 | General regime of tax misdemeanors | Şenyüz, p. 55-87 |
| 3 | Tax loss misdemeanor I (Elements) | Şenyüz, s. 88-116 |
| 4 | Tax loss misdemeanor II (Effects) | Şenyüz, s. 117-137 |
| 5 | General bookkeeping misdemeanor | Şenyüz, s. 137-162 |
| 6 | Special bookkeeping misdemeanor | Şenyüz, s.163-224 |
| 7 | Judicial review | Şenyüz, s 255-277 |
| 8 | Review before midterm exam | |
| 9 | Midterm exam | |
| 10 | Tax fraud crime I (Account tricks) | Şenyüz, s 400-410 Kaşıkçı s. 270-274 |
| 11 | Tax fraud crime II (Hiding) | Şenyüz, s 410- 412 Kaşıkçı s.280-284 |
| 12 | Tax fraud crime III ( Use of fake and misleading documents) | Şenyüz, s. 412-416 Kaşıkçı s. 289-293 |
| 13 | Merger, bis and participation in cirimes | Şenyüz, s. 453-466 |
| 14 | Criminal Process | Şenyüz, s. 499-507 |
| 15 | General Course Review | |
| 16 | Final exam |
| Course Notes/Textbooks | Doğan Şenyüz, Vergi Ceza Hukuku, Ekin yay 10th edition, Bursa 2017 |
| Suggested Readings/Materials | Mahmut Kaşıkçı, Türk Hukukunda Vergi Kaçakçılığı Suçları, Ethemler İstanbul 2007 İnsan Hakları Avrupa Mahkemesi case search site www.hudoc.coe.int. Constitutional Court Individual Application decisions seach site www.anayasa.gov.tr |
| Semester Activities | Number | Weighting |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 40 |
| Final Exam | 1 | 60 |
| Total |
| Weighting of Semester Activities on the Final Grade | 1 | 40 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 60 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 17 | 1 | 17 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 20 | |
| Final Exams | 1 | 35 | |
| Total | 120 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to possess the knowledge in legal terminology, concepts and principles. | X | ||||
| 2 | Solves the legal problems with an analytic and integral point of view. | X | ||||
| 3 | Evaluates the legal knowledge and abilities obtained with a critical approach. | X | ||||
| 4 | Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions. | X | ||||
| 5 | Is conscious of social, professional and scientific principles of ethic behaviour. | X | ||||
| 6 | Takes responsibility in solving problems by creative and innovative thinking. | X | ||||
| 7 | Interprets the sources of law by ways of legal methodology. | X | ||||
| 8 | To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law. | X | ||||
| 9 | To be able to use the daily scientific sources and court judgments in the framework of life time learning approach. | X | ||||
| 10 | Informs the related persons and institutions about legal matters both verbally and in written. | X | ||||
| 11 | Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1). | |||||
| 12 | Uses the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”). | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
