Initiation of Tax Evasion Case
A tax investigation is initiated upon suspicion of tax evasion. If the investigation determines that there is a tax debt and the taxpayer does not pay, the tax office forwards the file to the prosecutor’s office. The prosecutor’s office initiates an investigation, collects evidence and refers the file to the court.
Court Stages
Opening Hearing: In the first hearing of the case, the parties and their attorneys meet, the indictment is read and the defense is made.
Examination of Evidence: The court examines the presented evidence one by one. This evidence may include witness statements, expert reports, bank records and other documents.
Expert Examination: In necessary cases, the court consults an expert who is knowledgeable about the subject and obtains a report. The expert report plays an important role in the court’s decision.
Decision: The court announces its decision after evaluating all the evidence. The decision indicates whether the defendant is guilty or not and the penalty.
Judicial Processes
Objection: After the decision is made, the parties may appeal to the Court of Appeals on the grounds that the decision is wrong.
Appeal: After the decision of the Court of Appeals becomes final, an appeal may be filed with the Court of Cassation.
Release: For detained defendants, release may be requested if the reasons for detention are eliminated.
Penalties for Tax Evasion
The penalty for the crime of tax evasion varies depending on the amount of tax evaded, the evasion method, and the defendant’s previous criminal records. The penalty may be imprisonment, a fine, or both.
Important Warning from Özkök Law Firm
When you are faced with tax evasion charges, it is of great importance to get support from an experienced law firm. As Özkök Law Firm, we help you protect your rights by providing you with legal consultancy services in tax evasion cases.
Remember: Tax evasion is a crime that has serious legal consequences. Therefore, it would be the best approach to solve your problems by getting support from a law firm specialized in tax matters.
