özgenç, a. selçuk sakarya üniversitesi - hukuk fakültesi - mali hukuk anabilim dalı, Turkey

The contrarius actus in Income Tax Law

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In this article, the author examines the legal character of the contrarius actus in Income Tax Law. In private law practice, there are some arguments about the scope and legal nature of such agreements and those discussions also lead some questions in tax law practise. In general, Turkish tax officers assert that this income which acquired from contrarius actus must be taxed from the point of income tax law whereas the judiciary takes the opposite view. Both of arguments lack theoric basis, and the author criticises both of approaches.

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contrarius actus , labor law , income , income tax law , severance allowance

Hukuk Araştırmaları Dergisi

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