Publications
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legal developments.
Briefing on Amendments to the Sale Procedure in Proceedings for Dissolution of Co-ownership under the 12th Judicial Reform Package
Introduction Law No. 7589 Amending Certain Laws to Ensure the Effective and Efficient Functioning of the Judiciary, published in the Official Gazette on 31 July 2026 (“Law No. 7589”), amended the Enforcement and Bankruptcy Law No. 2004 (“İİK”), substantially revising Article 114 governing auction sale…
Constitutional Court Annuls the Expropriation Law Provision Applying Statutory Interest to Instalment Payments
On 16/11/2022, Article 7 of Law No. 7421 added Provisional Article 19 to Expropriation Law No. 2942 to regulate proceedings concerning interference with property without expropriation. It permits instalment payment of compensation where the amount exceeds the specified budget, and set statutory interest for those…
Documentation Requirement Introduced for Receipts and Payments Relating to Commercial and Residential Rentals
The Income Tax General Communiqué (Serial No. 328) (“Communiqué No. 328”), published by the Revenue Administration of the Ministry of Treasury and Finance (“Revenue Administration”) in Official Gazette No. 32695 dated 17/10/2024, established procedures for documenting commercial and residential rental transactions and applying penalties for…