PETITION FOR RETRIAL (Reopening of the Case)

… … TO THE PRESIDENCY OF THE TAX COURT

PREVIOUS CASE: … Tax Court, …/… E. – …/… K.
Date of Finalization of the Decision: …/…/……
REQUEST FOR RENEWAL (AS PLAINTIFF): —
REPRESENTATIVE: —
DEFENDANT ADMINISTRATION: — (… Tax Office Presidency/Directorate)

CASE SUBJECT TO REVIEW: This is a request for the annulment of the rejection decision numbered …/… K., filed against the tax/penalty notice dated …/…/…… and numbered … (rejection of VAT deduction for the 2018 accounting period + tax evasion penalty ) , through a retrial , and for the case to be accepted on its merits .

REASON FOR RENEWAL (Administrative Procedure Law, Article 53):

• (Article 53/1-b — Documents/events obtained later) : Final criminal court decisions and new expert/institutional reports obtained after the dismissal of the case and having an effect on the judgment .

• (Article 53/1-a — Provision regarding the document on which the decision is based not being forged) : A result of the related criminal proceedings that eliminated the basis for the acceptance of "forged/misleading document" in the previous decision .

TIME LIMIT: Applications must be submitted within 60 days of learning of the reason for renewal , and in any case within 10 years of the decision becoming final .

CONCRETE CASE – SUMMARY

1. First Dispute: In the 2018 accounting period, invoices for goods procured from suppliers X Ltd. and Y Inc. were deemed " fake/misleading documents ," resulting in a rejection of VAT deduction and the imposition of a tax evasion penalty . ... The Tax Court dismissed the case with its decision numbered .../... E. – .../... K. The dismissal was based on ongoing criminal investigations against the suppliers and "risk-based analysis" reports .
   

2. Reasons for Renewal Arising (After the Decision):

   • (i) FINAL CRIMINAL COURT DECISION: With the final decision of the … High Criminal Court, numbered …/… E. – …/… K. and …/…/…… , it was ruled that the crime of issuing forged documents under Article 359 of the Tax Procedure Law did not occur with respect to the suppliers, and that the invoice/delivery note chain in question was based on a real movement of goods .

   • **(ii) NEW DOCUMENTS/REPORTS DIRECTLY RELATED TO THE DISPUTE: • Forensic Medicine/Criminal Report (…/…/……): Authenticity of the signature/stamp on the invoice and delivery notes . • Counter-Examination Reports (… VDK, …/…/……): It was determined that the warehouse entry-exit, weighbridge slips, transport notes, GPS logistics records matched the e-invoice/e-delivery note data . • Bank statements and reconciliation letters (…/…/……): Proof that the payments were made in full and on record .
     
     
     

3. Impact on the Judgment: The previous rejection decision was based on the acceptance of a "forged/misleading document ." The subsequently obtained final acquittal judgment and technical/logistical evidence eliminate the basis of the tax assessment , thus fulfilling the conditions of Article 53 of the Administrative Procedure Law .
   

LEGAL EXPLANATIONS

1. Conditions for Reopening a Proceeding (Administrative Procedure Law, Article 53) : In administrative litigation, reopening a proceeding is possible in cases such as forgery/fraud affecting the decision , documents or events discovered after the decision that may affect the judgment, or a discrepancy between the final judgment of the criminal court and the fact on which the decision was based . Both conditions are present in the specific case .
   

2. Binding Nature of Criminal Judgments – Determination of Material Facts : The final determinations of the criminal court regarding the same material facts in dispute are binding on administrative courts in terms of the existence/non-existence of the fact . Therefore, since the absence of the "forgery" fact, on which the initial decision was based, has been determined, the decision must be renewed and overturned .
   

3. The Impact of New Evidence on the Ruling : Cross-verification of e-delivery notes/e-invoices, weighbridge, warehouse, and bank records reveals the authenticity of the goods movement and refutes the grounds for rejecting the discount .
   

4. Time Limit and Admitting Authority:
   The application 60 days of learning of the decision , and the request for a retrial by the court that rendered the initial judgment .

LEGAL GROUNDS

Article 53 of Law No. 2577 on Administrative Procedure and related provisions; Law No. 213 on Tax Procedure; Law No. 6102 on Commercial Code (proof of books and records); Law No. 7201 on Notifications; Article 50 of Law No. 6216 (requirements of violation decisions); legality, certainty, and proportionality ; established Council of State precedents.

EVIDENCE

• ... High Criminal Court .../... E. – .../... K., .../.../...… dated and final ACQUITTAL decision

• Forensic Medicine/Criminal Investigation Report (…/…/……)

• VDK Counter-Examination reports and appendices (…/…/……)

• E-invoice/e-delivery note records, weighbridge/warehouse/GPS logistics data

• Bank statements, reconciliation documents, and current account statements.

• First instance file (…/… E. – …/… K.) and administrative assessment/collection file

• Expert examination and other legal evidence, if necessary.

Court and administrative files are requested to be obtained for the collection of evidence, and expert opinions are requested when necessary.

CONCLUSION AND REQUEST

For the reasons explained above;

1. Our request for a retrial is ACCEPTED (Administrative Procedure Law, Article 53).

2. ... The rejection decision of the Tax Court numbered .../... E. – .../... K. is hereby OVERTURNED ,

3. Following the retrial, the tax assessment/penalty decision dated …/…/…… and numbered … is hereby ANNULLED ( the case is accepted on its merits ).

4. If any amounts have been collected, they shall be returned together with interest in accordance with Article 112/4 of the Tax Procedure Law.

5. The court costs and attorney fees shall be borne by the defendant administration.

We respectfully request and demand that a decision be made.
Date: …/…/……
Signature: —
Requesting a Retrial (Attorney)

APPENDICES

1. Final criminal court decision (original/copy)

2. Forensic Medicine/Crime report

3. VDK counter-examination reports and their appendices

4. E-invoice/e-delivery note, weighbridge-warehouse-logistics records

5. Bank statements, current account statements, reconciliation letters.

6. first instance case files (petition-defense-reasoning)

7. Power of attorney sample (if any)

8. Other documents