December 2008
THE CONSTITUTIONAL COURT HAS ABOLISHED THE PROVISION WHICH WAS “PROHIBITED PRIVATE INDIVIDUALS AND LEGAL ENTITIES FROM TO GO ABROAD WHO ARE INDEBTED TO THE SAVING DEPOSIT INSURANCE FUND BOARD.”
A decision was published in the Official Gazette dated 13th of November 2008 and Article 132/13 of Banking Law Act No. 5411 has been cancelled. The provision was regulated as “Article 22 of Act no. 5682 Passport Law may be applied upon request of the Saving Deposit Insurance Fund Board to a private individuals and legal representatives of legal entities.” The Passport Law Article 22 determines the conditions of prohibition that a passport or a certificate shall not be granted (prohibition to go abroad).
The plaintiff was a joint and several debtors and also a legal representative of a group of companies which were indebted to the banks. After that, the creditor banks were transferred to the Saving Deposit and Insurance Fund Board with their control, partnership rights, and management with excluding share of profit. The plaintiff was appealed against the decision to the Constitutional Court that the plaintiff was prohibited from to go abroad. The rationale of the plaintiff was this provision contrary to article 13 and 23 of the Constitution.
Article 13 of the Constitution states that the fundamental rights and the freedoms may be restricted merely the determined reasons in the relevant provision of the Constitution and they may be solely restricted by law without breaching their essence. Also, these restrictions must not be contrary to letter and essence of the Constitution, the order of democratic society and the necessity of secular Republic and the proportionality principle.
The freedom of going abroad can be restricted merely by the determined specific reasons which were stated in Article 23 of the Constitution. Reasons for prohibiting somebody from to go abroad were the civic duties, a criminal investigation or a criminal prosecution.
The Constitutional Court was declared that, a granted decision by the provision which prohibited the debtors from to go abroad was not a determined reason in the relevant article of the Constitution. Therefore, to prohibit the debtors from to go abroad in order to collect the public credits were not scope of the civic responsibilities. Furthermore, it was explicit intervention to the freedom of travelling.
Consequently, considering the above mentioned reasons, subparagraph 13 of Article 132 of Act No. 5411 Banking Law was abolished by the Constitutional Court.
0% OF INCOME TAX WILL BE APPLICABLE TO PRIVATE INDIVIDUALS AND LEGAL ENTITIES RESIDENT TAXPAYERS WHOSE INCOME IS GAINED FROM SOME OF SHARES.
The provision of a regulation that 22.07.2006 dated and 2006/10731 numbered states, 0 (zero) percentage of income tax will be applicable to resident private individuals and legal entities whose income is gained from the shares (excluding shares of securities investment trusts). This provision has come into effect since 14th of November 2008. Before this tax rate was applicable to only non-resident taxpayer of private individuals and legal entities (Income Tax Act, Article 67).
ELECTRONIC COMMUNICATION LAW HAS BEEN COME INTO FORCE
The Electronic Communication Law has been published in the Official Gazette which dated 10th November 2008 and 27050 numbered. According to Article 1, the Law aim is to set competition in the electronic communication filed by regulating and auditing in this area; to protect consumer rights; to improve the facilities across the country; to use the resources effectively and productively; to encourage technological improvements and investments infrastructure, network and services in the communication and to determine the procedure and the substance of it.
The section one of second chapter which regulates the authorization will come into force after six months from the publication date. Other provisions came into effect on the publication date.
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