(FOLLOWING REJECTION/IMPLIED REJECTION) FULL JUDICIAL CASE TO THE TAX COURT

Request for refund of overpaid and wrongly collected tax + interest

…TO THE PRESIDENCY OF THE TAX COURT

Plaintiff: ABC Food Industry and Trade Inc. (Tax Identification Number: 1234567890) Address: … / … Representative: Attorney Ferhat Küle (Istanbul Bar Association No: …) Defendant: … Tax Office Directorate (… Tax Office Presidency) Subject of the Case: Decision to refund 125,000 TL of VAT that was overcharged and wrongly collected, and to apply interest to this amount as stipulated in the legislation (full judgment). Value of the Case: 125,000 TL (+ interest) Notification/Rejection Information: Our correction-refund application dated …/…/2025 was rejected with the letter dated …/…/2025 / it is considered implicitly rejected as no response was given within 60 days . This lawsuit is filed within the statutory period .

1. SUMMARY OF EVENTS

The plaintiff company sold baby formula/basic food products eligible for a reduced VAT rate during the period …/…/2025–…/…/2025; however, VAT was mistakenly calculated at the general rate for some sales . Therefore, an excess VAT of 125,000 TL was collected. An application for correction and refund was filed on …/…/2025 under Article 116 et seq. of the Tax Procedure Law ; the application was rejected / implicitly rejected .

2. LEGAL REASONS

• Articles 116 and subsequent articles – 122 and subsequent articles of the Tax Procedure Law: Tax errors arising from rates/entitlements are subject to correction. If the administration refuses the correction, legal recourse is available.

• VAT Law Article 28 and related lists (Presidential Decisions/Council of Ministers Decisions): The products in question the reduced rate . Applying the general rate a clear accounting/tax error.

• Refund of overcharged/unjustified taxes: overcharged taxes should be refunded and interest should be applied during the refund process.

• Article 3 of the Tax Procedure Law (True Nature – Freedom of Evidence): The e-invoice logs, delivery notes, product technical cards, bank/POS records, and declaration/collection receipts that we submitted to the file clearly demonstrate, beyond any doubt, the scope of the discounted rate and any overpayment

3. EVIDENCE

• Correction/return application and notification/rejection/implicit rejection documents

• Invoice list and e-invoice samples (log records)

• Delivery notes, transportation/warehouse records

• Product technical specifications, HS code and discounted rate matching

• Bank/POS receipts – collection schedule

• Relevant VAT declarations – accrual/payment receipts

• BA-BS, e-ledger summaries

• Expert examination and inspection as needed

4. LEGAL EXPLANATIONS (BRIEF)

• Tax Error and Correction: A rate error is a clear tax error. The administration's refusal to correct it is unlawful.

• Rate Regime: Applying the general rate to goods eligible for a reduced rate excessive and unjustified collections .

• Interest: The interest rate stipulated in the legislation should be applied to the refund of overcharged or incorrectly collected funds .

• Proof: Our documents, along with the delivery and performance chain, explain the true nature and the correct scope of the rate

5. CONCLUSION AND REQUEST

For the reasons explained above;

1. .../.../2025, cancellation of the decision.

2. The plaintiff is entitled to a refund of the 125,000 TL VAT that was collected in excess and improperly .

3. Interest shall be charged on this amount in accordance with the refund/interest provisions in the legislation .

4. We respectfully request that the court costs and attorney fees be borne by the defendant administration . …/…/2025
   

Plaintiff's Attorney
, Ferhat Küle
(Signature)

Attachments: (Same set as the attachments in the administrative application file)
— Correction/return application, notification/rejection letter (or application records showing the 60-day implicit rejection period)
— Invoice/delivery note/bank-POS/e-invoice logs, product technical cards
— Declarations, accrual/payment receipts, BA-BS, e-ledger summaries
— Power of attorney