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Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali DavalarıAbstract: It is one of the major duties of internal revenue service offices to secure the transfer to the treasury of the public receivables collected in order to cover public services, and to ensure the collection of such receivables by way of debt enforcement proceedings should they not be paid voluntarily. To the end of the fulfillment of the said duty, effective legal regulations have brought into force and legal remedies have introduced for the follow-up and collection of public receivables by way of debt enforcement proceedings. One of those remedies is to resort by the concerned administration to jurisdiction for the nullity of the disposals by the parties indebted to public administrations with a view to complicate or to completely impede the collection of public receivables. This study has intended to examine the legal grounds of the actions for nullity filed to ensure the collection of public receivables under the light of judicial decisions instituted and in comparison, to the legal regulations applicable in the cases where receivables of general nature are not paid timely, and to point out the deficiencies detected in the legislations.Classification-JEL: H26, K34, K35

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  • Hakan ARSLANER

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  • Hakan ARSLANER, 2017. "Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali DavalarıAbstract: It is one of the major duties of internal revenue service offices to secure the transfer to the treasury," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
    • Handle: RePEc:sos:sosjrn:170205
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