PETITION REQUESTING ACCESSIBLE INTERVENTION (JOINING THE CASE)

… … TO THE PRESIDENCY OF THE TAX COURT

CASE NO: …/… E.
PLAINTIFF: —
DEFENDANT ADMINISTRATION: — (… Tax Office Presidency/Directorate)
INTERVENTION REQUESTER (THIRD PARTY): — (Title/Name-Surname – Tax Identification Number/National Identification Number – Address/UETS/KEP)
REPRESENTATIVE: —
SUBJECT OF THE CASE: — (e.g., Case for the cancellation of tax/penalty assessment filed against the notice dated …/…/…… and numbered …)
PARTY JOINING THE CASE: — (The appropriate option from “Plaintiff” / “Defendant Administration” will be selected.)

REQUEST

In accordance with Articles 66-68 of the Code of Civil Procedure, which shall be applied pursuant to Article 31 of the Administrative Procedure Law; I request that the court decide to allow me to participate in the tax case with the case number written above as an ancillary intervenor alongside the specified party, that my statements and evidence be accepted into the file , and that notifications be made to the intervenor/representative .

EXPLANATIONS

1. Procedural Basis and Interest Relationship : According to Article 66 of the Code of Civil Procedure, a third party may participate in a lawsuit as an ancillary intervenor alongside one of the parties if they are legally affected by the outcome of the lawsuit or if there is a recourse/guarantee relationship between them and that party . The outcome of this lawsuit will directly affect my legal interest due to [e.g., tender contract/subcontractor-contractor relationship/certified public accountant's report/accounting services/withholding tax liability/stamp duty liability] . Since there is a possibility of recourse in case of an unfavorable decision, the request to participate is legally mandatory .
   

2. The tax assessment/collection process in question is directly related to my involvement in the case, such as [issuing the document/preparing the report/signing the contract/responsibility for withholding/application of stamp duty] . Whether the tax/penalty is cancelled or upheld as a result of the lawsuit will affect my financial and legal situation ; to prevent repeated litigation arising from the same factual matter in the future, I need to present my statements and evidence in this file
   

3. The Course of the Proceedings and the Intervenor's Position : According to Articles 67-68 of the Code of Civil Procedure, ancillary intervention does not suspend the proceedings ; the intervenor may expand on the actions and statements of the party they are joining , present evidence , and attend hearings ; however, they cannot independently act on the main claim . Within this framework, I declare that I support the party I am joining [regarding any request for suspension of execution]
   

4. Brief Statements of Participation Regarding the Main Aspects (Optional)

   • The application of the Tax Procedure Law (DVK/VUK) as the basis for the tax assessment is flawed in terms of the principles of tax legality and certainty .

   • A tax error exists in the tax base/rate/rate calculation due to [exchange rate - VAT inclusion - duplication]

   • The tax assessment is not justified for the document/transaction that falls within the scope of the exception/exemption . (These sub-clauses will be adapted according to the specific case.)
     

LEGAL GROUNDS

Turkish Code of Civil Procedure No. 2577, Article 31; Turkish Code of Civil Procedure No. 6100, Articles 66–68 (ancillary intervention), Articles 61–63 (notification provisions by analogy); Notification Law No. 7201; Tax Procedure Law/Tax Procedure Law and related legislation depending on the nature of the dispute; general legal principles and established case law.

EVIDENCE

• [Contract/tender document/subcontractor agreement]

• [Certified Public Accountant's report/accounting records/invoices/bank correspondence]

• The accrual/collection file at the administration.

• Notification records (UETS/KEP)

• Expert examination and other legal evidence, if necessary.

I request the administrative file be obtained for the purpose of collecting evidence

CONCLUSION AND REQUEST

For the reasons explained above;

1. In case file number …/… E. , my request to join the case as an ancillary intervenor alongside the specified party is ACCEPTED .

2. I request that my statements and evidence be accepted into the file and that I be given a reasonable time to present evidence if necessary .

3. The hearing dates and times, and notifications to the intervening party/their legal representative.

4. The court costs shall be borne by the opposing party in the final judgment .

I respectfully request and demand that a decision be made.
Date: …/…/……
Signature: —
Intervening Party / Representative: —

APPENDICES

1. Power of attorney sample (if any)

2. Examples of documents showing the reason for joining the case.

3. Notification-eligible address/UETS-KEP information

4. Sample of the lawsuit petition and defenses (if available)

5. Other documents