Violation of the Tax Procedure Law (VUK Article 359/a-2) – Judgment of Acquittal

The court decisions published in this section were obtained in cases in which Attorney Mert Sönmez personally acted as counsel and defense counsel.

REPUBLIC OF TÜRKİYE

*** COURT

CASE NO: ***

DECISION NO: ***

REASONING

REASONING:

A criminal action was brought against defendant *** upon request. Defendant *** denied the charge.

WITNESS *** stated: ‘I worked as an intern for Mr. ***. I know that he requested the relevant books and documents from his accountant, but the accountant said that the books and documents would not be delivered unless payment was made. *** even told the accountant that the documents had to be submitted to the tax office, not to him. This is the extent of my knowledge and observation.’

WITNESS *** stated: ‘I was the defendant’s accountant. There had also been litigation between us. I said, “If you do not pay your debts, I will not give you your books,” with respect to the documents for 2018–2019. I was acquitted in the case concerning defendant ***. The file is currently on appeal. That is all I have to say.’

EVIDENCE:

The statement of defendant ***, the defendant’s civil-registry extract and criminal-record extract are contained in the file.

IN ITS OPINION ON THE MERITS, THE PROSECUTION stated: ‘Although a criminal action was brought seeking punishment of defendant *** for violation of ***, since the statutory elements of the charged offense were not established, the prosecution requests and submits on behalf of the public that the defendant be acquitted pursuant to CMK Article 223/2-a.’

Upon joint assessment of the entire file, including the defendant’s defense, witness ***, the expert report, WhatsApp correspondence and all evidence placed in the file, it was understood that the books and documents for the 2016 period had been requested from defendant *** for examination and that the relevant notice had been served; that, according both to defendant ***’s statements and the other evidence, the company’s books and documents were not held by the defendant but by accountant ***; that the defendant was therefore unable to submit the company’s books and documents for examination; and that this did not arise from the defendant’s fault and the defendant had no intent in this respect. Since the statutory elements of the offense were not established, the defendant was acquitted and judgment was rendered as follows.

JUDGMENT

JUDGMENT: For the reasons set forth above:

1–Although a criminal action was brought seeking punishment of defendant *** under VUK Article 359/a-2 for violation of the Tax Procedure Law, taking into account the trial, the defendant’s defense, witness ***, the expert report and all evidence collected in the case file, the Court concludes that the elements of the charged offense were not established. The defendant is therefore ACQUITTED pursuant to CMK Article 223/2-a of Law no. 5271.

2–As acquitted defendant *** was represented by counsel, the fixed attorney’s fee of TRY 9,200 pursuant to the Minimum Attorney Fee Tariff in force on the date of judgment shall be paid to the defendant from the Treasury.

3–The trial costs shall remain with the Treasury.

The decision, rendered in accordance with the request in the absence of defendant *** and defendant *** and in the presence of Public Prosecutor *** representing the prosecution, is subject to appeal before the BURSA REGIONAL COURT OF APPEAL within seven days from pronouncement pursuant to CMK Article 273/1 of Law no. 5271. The appeal may be filed by submitting a petition to this Court, by making a statement to the court clerk to be entered in the record and approved by the judge, or by transmitting a petition through another court; if the interested party is held in a penal institution, by making a statement to the governor of the penal institution or detention facility or submitting a petition pursuant to CMK Article 263/1-2-3. If no legal remedy is sought within the prescribed period, the decision shall become final. The decision was read aloud and duly explained. 20/03/2023