Journal of Tax Research

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The Article 251 bis of the Direct Tax Law provides the possibility of lodging a claim about the unfair tax  before the Minister of Economic Affairs and Finance, as the supreme authority in the administrative hierarchy on one hand, and authorize the Minister to proceed  any tax case in an exceptional and extraordinary procedure, on the other hand. However, the provision was codified in an abstract form and consists of less than one hundred words; even the legislator hasn’t obliged the executive power to formulate a regulation on this matter.  This ambiguity reveals the need for an analysis of the legal nature of the existing mechanism in Article 251 bis. In this regard, due to the conceptual ambiguity of the unfair tax, the explanation of the probabilistic examples that leads to such situation becomes paramount importance, which has been given special attention in this paper. Also, the jurisdiction that the legislator considers for the Minister in accepting or refusing taxpayers’ litigation and criticizes the case law in this regard is another central issue of this research.

Keywords: Tax litigation, Tax Trial, Unfair Tax, Minister of Economic Affairs, Article 251 bis

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