Yıl:2017   Cilt: 7   Sayı: 3   Alan: Hukuk

  1. Anasayfa
  2. Makale Listesi
  3. ID: 119

Kaçakçılıkla Mücadele Kanunu Çerçevesinde Menşe Sapması

Gülden ŞİŞMAN

Tax penalties and penalties are designed to ensure that tax duties are carried out in accordance with the law envisaged by law, as well as to prevent the loss of the treasury. Crimes resulting in the loss of customs tax due to the non-application of the Tax Procedural Code to customs duties are regulated in the Customs Code and Anti-Smuggling Law. Anti-Smuggling Law 3/2 on the deception and fraudulent behavior of the customs tariff in full or partially paid to the country to put goods into the country by means of most of the departure from the origin of the study was established on deviation.

Anahtar Kelimeler: Origin, deviation of origin, preferential origin, non-preferential origin, smuggling


Deviation of the Origin within the Framework of the Anti-Smuggling Law

Tax penalties and penalties are designed to ensure that tax duties are carried out in accordance with the law envisaged by law, as well as to prevent the loss of the treasury. Crimes resulting in the loss of customs tax due to the non-application of the Tax Procedural Code to customs duties are regulated in the Customs Code and Anti-Smuggling Law. Anti-Smuggling Law 3/2 on the deception and fraudulent behavior of the customs tariff in full or partially paid to the country to put goods into the country by means of most of the departure from the origin of the study was established on deviation.

Keywords: Origin, deviation of origin, preferential origin, non-preferential origin, smuggling


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