Author/Authors :
SABAN, Nihal Marmara Üniversitesi - Hukuk Fakültesi - Mali Hukuk Anabilim Dalı, Turkey
Title Of Article :
Article 10 of the Tax Procedure Code: The fact and legal language
Abstract :
The liability of legal representatives arising from tax debts of companies is determined by Article 10 of the Tax Procedure Code. The reading of the article has some problems because whereas the criteria of liability is defined by the parliament, the provision is intrepreted by the Revenue Administration and the Council of State. There is no general theory of the meaning and interpretation of legal language applying to the facts of a case. But still Ludwig Wittgenstein, the greatest philosopher of the 20th century, provided new insights into the relations between world, thought and language and developed his analysis in Tractatus Logico-Philosophicus and Philosophical Investigations. This article discusses the relation between the fact and legal language in the tax law by means of the philosphical works of Wittgenstein.
NaturalLanguageKeyword :
Tax liability of legal representative , Interpretation , Fact , Language.
JournalTitle :
Hukuk Araştırmaları Dergisi
