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Tax Lawyer

Tax law refers to body of rules under which a public authority has a claim on taxpayers, individuals and corporations, requiring them to transfer to the authority part of their income in order to provide public services and finance public expenditures. It is the field of law which deals with types and properties of taxes, ways of their collections, relations between taxpayers and tax administration as well as their rights and burdens. In Turkish taxation system; there are several issues that cause significant problems for taxpayers such as the complex and miscellaneous character of the legislation concerning taxation, the lacks of unity in implementation and contradictory decisions by courts. As a compensation lawyer, we are always with you with our expert staff. As a tax lawyer, we are always with you with our expert staff.

As a result of these problems, there emerge differences between tax administrations and taxpayers in terms of interpretations and implementations in taxation which may lead to additional tax and penalty for taxpayers. The disputes arising from different stances of tax administrations and taxpayers could be solved, in line with attitudes of the parties involved, through compromise or judicial remedy. It is vital to manage this procedure by expert lawyers for taxpayers not to encounter an additional tax burden.

In this regard, our office provides legal support for clients in the procedures of administrative applications foreseen in the tax law such as compromise, discount etc. and application to court if deemed necessary. We provide legal support in delivery of following services:

The preparation of petition and reply petition in tax cases, The preparation of applications to the commission of compromise, The evaluation of decision to apply for compromise or directly to the court, The preparation of administrative applications such as ruling, penitence, rectification and complaint to the tax administrations and the analysis of their outcomes, The legal interpretation of reports of tax analysis and tax practices prepared at the end of tax examinations.


The actions concerning the annulment of all kinds of notifications for tax and punishment. The actions concerning the annulment of payment order. The actions concerning the annulment of the seizure, provisional seizure and sale transaction with precautionary accrual. The actions concerning the annulment of the payment orders issued in the name of legal representatives and shareholders of the limited liability companies and the joint stock companies as well as the annulment of the seizure and sale transactions issued for them. The actions concerning the annulment of income tax, corporate tax, provisional tax and in particular value added tax which was issued on the basis of the claims to regulate and use the forged or misleading document. The actions concerning the annulment of the assessments of value added tax issued due to the non-presentation of tax rolls and documents for examination on time. The actions concerning the annulment of the punishments as well as commitments enacted by tax administrations with regard to purchase and sale transactions of immovables and vehicles. – The actions concerning the annulment of the tax and punishments accrued on the basis of declarations with mental reservation. The actions concerning the annulment of rejection or implied rejection transactions issued on the basis of the application for complaint and rectification. The members of our experienced team is dedicated to providing legal support for our clients in all abovementioned types of tax cases.

Real Estate Lawyer

The real estate law by definition deals with all kinds of rights and responsibilities that parties have in real property affairs. As a real estate lawyer, we are always with you with our expert staff.

In addition to the complex and extensive character of the Turkish property law, there are various reasons that make professional legal support by experienced lawyers mandatory for clients in real estate affairs. Firstly, the house sales have mostly been made via models recently, as a result of which several disputes would highly emerge. To illustrate, contractors may not complete the building on time clarified in the promise-to-sell agreement and cannot deliver it to the recipient. Similarly, the house may not have the character or quality defined in the agreement or sometimes the contractors may demand additional charge. Furthermore, the necessity to search for the land registry of the property and problems emanating from the flat ownership create procedural problems for clients. Finally, there are also contractual difficulties such as the rigid requirements as to form of the promise-to-sell agreements and the complex nature of the lease agreements in terms of rights and responsibilities of both landlords and lessees.

In this framework, our experienced real estate team and solution partners represent clients in all proceedings and transactions that deal with the real property and in case of a dispute between the parties involved, during the dispute resolution process.

Criminal Lawyer

OR Criminal Law team stands up with our clients from the first moment the crime is committed till the execution stage. In this regard, we pursue painstakingly every stage of investigation and prosecution phases as well as due process and application procedure for appeal. After the finalization of the resolution, we provide legal support for our clients, as their defender, with regard to law on criminal execution. Besides, we provide all kind of legal support for our clients who are victim of the crime -as deputy of complainant- from the moment of suffer because of the criminal act until the finalization of penalty for the perpetrator. As a criminal lawyer, we are always with you with our expert staff.

Criminal Acts

Our team, with its highly experienced Criminal lawyers and solution partners, provides prudent and professional legal support for clients in various fields including drug trafficking, malicious wounding, defamation, menace, blackmailing, causing damage to property, simple and qualified larceny, sexual harassment, sexual assault, fraud, manslaughter, reckless injury, violation of privacy, recording of personal data and tax crimes. Our lawyers, who are present with their clients during the police and attorney generalship statements, also participate in interrogations by the Penal Magistracy of Peace and make all the applications regarding the law of execution. Procedure on Criminal Cases

The procedure of criminal investigations and prosecutions should be pursued carefully since it might be resulted in imprisonment. In line with the principle of ex officio examination, judicial authorities conduct investigations irrespective of demand in detection of the crime. However, this is not an obstacle for the complainants, suspect or accused to have an active role in judicial procedure. OR Criminal Law team actively involves in investigations and prosecutions regarding any matters that can be for the benefit of the clients. Yet, the mostly considered issues in punishment of the suspect or accused are unjust provocation, self-defence, subjective and objective elements of the offence, the density of intention, matter of discretional extenuation, effective repentance and minimum and maximum limits of penalty.

It is vital to make necessary applications for appeal immediately after the imposition of penalty by the court of first instance. At this stage, if the deadlines are missed, the penalty becomes final and the execution of sentence begins. Another vital issue is the appellate petition which is sent for the review of the Court of Cassation. According to the Criminal Procedure Code (article 301) the Court of Cassation shall only inspect the points indicated in the appellate petition and, if the appellate request is based on omissions regarding procedures, the facts declared in the appellate petition explaining them. Therefore, forgetting any issue in the appellate petition will result in its neglect in the review of the Court of Cassation, as a result of which the verdict is approved given against the accused while it will be broken. As being conscious of the significance and sensitivity of each stage, the lawyers of our office represent their clients in a careful and rigorous manner from the moment that they are informed by the clients until the execution of decision.

Administrative Lawyer

The Main Cases in Administrative Law

The administrative law, having its source in the Constitution, consists of rules and principles regarding the structure and functions of the state and public power as well as the relations between public authorities and citizens. The administrative acts of public authorities having right to use public power as well as a wide discretionary power directly affect all legal entities. Thus, in case of a wrongful act by the public authority, according to the nature of dispute, it is initially necessary to make an administrative application for solution of disputes and elimination of discrepancies. If a result cannot be accomplished, then parties should bring a lawsuit in the related administrative courts during the term of litigation. As a administrative lawyer, we are always with you with our expert staff.

According to the article 125 of the Constitution, recourse to judicial review shall be available against all actions and acts of administration. The article 2 of the Procedure of Administrative Justice Act (Law no. 2577) clarifies three different types of administrative actions as annulment actions, full remedy actions and actions relating to disputes arising from administrative contracts. 1. Annulment Actions

The annulment actions concerns with administrative acts that are brought by a person whose interests were violated by the act, with the claim that the act is illegal due to a mistake made in one of the elements of competence, form, reason, subject and aim. The annulment actions make up an important part of administrative jurisdiction. 2. Full Remedy Actions

Full remedy actions refer to cases brought by those whose personal rights have been directly affected by the administrative acts or actions.

A separate action shall be filed against each administrative act. However, an action might be brought against more than one act, if there is a legal or material connection or causal-consequential relation between the acts 3. Actions Relating to Disputes Arising from Administrative Contracts

Actions relating to disputes arising from administrative contracts signed to carry out public services except disputes arising from conditions and contracts under which concessions are granted and for which arbitration is suggested. MAIN TYPES OF ACTIONS IN ADMINISTRATIVE JURISDICTION 1. ANNULMENT ACTIONS Disputes Arising from Zoning Legislations

Actions relating to the annulment of zoning plans, Actions relating to the annulment of amendments or rejection of demand for amendments in zoning plans, Actions relating to the annulment of acts regarding the land and terrain adjustment in zoning plans, Actions relating to the annulment of implementation of zoning plans, Actions relating to the annulment of zoning status, expropriation and written authorisation, Actions relating to the annulment of demolition and fines Actions concerning with disputes which emanate from zoning amnesty.

Disputes Arising from Legislation Concerning Public Servants

Actions relating to the annulment of the appointment of public servants and their transfer to a new post as well as break-off during their probationary period, Actions relating to the annulment of the dismissal, retirement or disciplinary suspension of public servants, Actions relating to the annulment of the disciplinary sanctions that are not resulted in the dismissal of the public servant and concerning the promotion, progress, employment record, acquirement of ranks and other rights relating to status and financial rights of public servants, Disputes Arising from Highway Traffic Law and Highway Transport Law Disputes Arising from Legislation Concerning Family Practice Disputes Arising from Legislation Concerning Mining Disputes Arising from Legislation Concerning Public Procurement Disputes Arising from Legislation Concerning Public Professional Organizations Disputes Arising from Legislation Concerning Private Education Institutions Disputes Arising from Legislation Concerning Supreme Boards

  1. FULL REMEDY ACTIONS Actions for Compensation Arising from Legislation Concerning Health

    Actions for compensation arising from service faults by health officers Actions for compensation arising from service faults by midwives during vaginal delivery without supervisory of a podiatrist Actions for compensation arising from damages due to wrong injection

Actions for Compensation Arising from Legislation Concerning Terrorism TIME LIMIT FOR THE INITIATION OF ACTIONS IN ADMINISTRATIVE JURISDICTION

The time limit to bring an action is sixty days for the actions brought to the Council of State and administrative courts, thirty days for the actions brought to the tax courts, unless otherwise stated in the specific acts. THE COMMENCEMENT OF ADMINISTRATIVE SUITS

Administrative suits shall be filed with a petition written to the presidency of the Council of State, administrative and tax courts. In the petitions,

Names and surnames or titles and addresses of the parties, their counsels and their representatives, if they have any, Subject, reasons of the case and the evidence it is based on Notification date of the administrative act which is the subject of the action, Disputed amount in the actions concerning taxes, fees, duties and other similar financial obligations or increases and penalties concerning these obligations and in full remedy actions, In tax actions, type and year of the relevant tax or tax penalty, date and number of the demand note, account number of the taxpayer, if available,


The extensive and complex character of the legislation as well as non-codification of decisions in this field makes legal support inevitable for the parties of disputes. In this regard, as OR Law office, we provide legal support regarding abovementioned areas of disputes during the procedures of administrative application firstly and if it is not available, application for administrative courts as well as appeal against the decisions of the courts.

Compensation Lawyer

The Determination of Damage and Compensation Arising from Tort

Compensation Lawyer – Or Attorney at Law Office. The compensation is the cost paid for material or immaterial damage caused by a wrongful act. The purpose of the compensation is to make good a damage of the injured party. It may be a monetary value or a deed according to the decision of the court.

There are two types of compensation as material and immaterial. The former is the equivalent of the decrease in the assets of the person who is exposed to wrongful act; while the latter is decided for the pain, sufferings and depression of the injured party whose personal rights are violated as a result of the wrongful act. THE MATERIAL DAMAGE The Scope of the Material Damage and Its Proof:

The material damage is the difference between the situation that emerges as a result of the wrongful act in the asset of the injured party and the situation that existed before this act. The decrease in the asset must be concrete and directly depended on the tort.

There are two different kinds of the material damage:

Actual damage (the active decline in the assets) The loss of profit (the probable increase in the assets if the act did not occur)

It would be easy to manage the judicial process if the damage is concrete and specifiable. However, it is more difficult to determine the loss of profit. When the real amount of the damage cannot be determined, the burden of proof for plaintiff lessens and the determination of damage remains to the judge. In that case, the judge appraises the amount of the damage in a fair manner by taking into consideration the normal flow of events, the socio-economic situation of the injured party and the measures taken. As a compensation lawyer, we are always with you with our expert staff. The Date in Calculation of the Material Damage:

In practice, as a rule, the material damage is calculated based on the date when the injuring act occurred. The damage that emerges between the date when the wrongful act causing the damage happened and the court decision is given, is compensated with interest. The Benefits to be Deducted from the Damage:

In some cases, it is possible to have an increase in the asset of the injured party as a result of the wrongful act. In this case, the amount of the increase in the asset should be reduced from gross loss in order to determine the net loss. For instance, when a car whose value is 20.000 TL becomes unusable because of an accident and its scrap is sold to 5000 TL; then the real damage is calculated as 15.000 TL. In wrongful acts, the damage is calculated first and then the compensation

The Determination of the Material Damage:

After the damage is determined, the compensation is clarified by evaluation of the characteristics of the case. According to the Turkish Code of Obligations (article 51) the judge determines the form and extent of the compensation provided for loss or damage incurred, with due regard to the circumstances and the degree of culpability. The article 52 regulates the reasons for deductions from the compensation. The amount of material compensation is determined in this regard.

As a compensation lawyer, we are always with you with our expert staff. The Reasons for Deductions from the Material Compensation:

The slightness of negligence by the injuring party or his/her additional negligence. The consent of the injured party for damage. The contributory negligence of the injured party. The financial hardship of the liable party because of the compensation. Reasons arising from the characteristics of the case:

The unexpected incidents The intrinsic ability of the injured party The poor causal connection

The persons who are exposed to the wrongful act may bring a lawsuit against the injuring party with the purpose to compensate their damage. The ones who wonder why and how the actions for compensation could be brought must initially know what type of actions for compensation they will bring. While the ones whose personality rights are violated may bring an action for immaterial compensation, the ones who incur material damage may bring an action for material compensation. We strongly recommend parties involved in disputes to get legal support in actions for compensation since it will be difficult for them to manage all the procedure such as evaluation of evidences and expert examinations that directly determine the outcome of the actions.

OR Attorneys-at-Law Office

OR Attorneys-at-Law is an eminent, full service law firm based in Ankara. The firm was founded by Elif Nurbanu OR with the purpose to offer all types of legal services for domestic and foreign clients in accordance with the necessities of the time. Or Attorney office.

Our dynamic and competent team, having high experience and a solid knowledge of Turkish law, is dedicated to provide our clients legal support and counselling on the basis of ethical values and mutual trust.

As OR Attorneys-at-Law, we adopt a result-oriented approach to provide the most appropriate solutions for our domestic and foreign clients. We exercise due diligence in assisting our clients through information sharing in every stage in accordance with our understanding of work ethics.

The wide range of legal services that our firm provides does not only target domestic clients but also foreign ones who become a party in any legal dispute in Turkey. We are committed to serving them in providing the most effective ways of solution in their lawsuits. In that way, we intend to enlarge our client portfolio by providing tailor- made solutions for international companies, institutions as well as individuals.