Mükellefler Dikkat! Anayasa Mahkemesi E-Tebligat Düzenlemesini İptal Etti

Has the e-notification system been cancelled? What will happen to tax cases and existing notifications after the Constitutional Court's latest decision? In this video, we clearly explain the Constitutional Court's decision on e-notification, the annulment of Article 107/A of the Tax Procedure Law, and its consequences for taxpayers. The Constitutional Court issued an important annulment decision regarding Article 107/A of the Tax Procedure Law on April 3, 2026. However, this decision did not come into effect immediately and was postponed for 9 months. So what does this mean? Has the e-notification system been completely abolished? Will old notifications be considered invalid? Can this decision be used in ongoing cases? We explain the answers to all these questions with concrete examples. ⏱ What's in the Video? 00:03 Has the e-notification system been cancelled? 00:20 What does the decision cover? 01:04 What is Article 107/A of the Tax Procedure Law? 01:45 Consequences of Notification Errors 02:30 Problems in the E-Notification System 03:20 What does the Constitutional Court's annulment decision say? 03:48 Annulled but still in effect? 04:55 Why was it postponed for 9 months? 05:30 What is the Constitutional Court's criticism? 07:00 How should the tax administration act? 08:50 Will ongoing cases be affected? 09:30 How can the Constitutional Court decision be used? 10:30 Things to consider in practice 11:20 What will happen after 2027? 🔴Don't forget to subscribe and turn on notifications to avoid missing our current, financial and legal content. 💬 Attorney, Arbitrator, Dr. Burak ASLANPINAR's: All contact information: https://linktr.ee/burakaslanpinar Email address: [email protected] Website: https://www.aslanpinar.com Curriculum Vitae: https://www.aslanpinar.com/kurumsal/e... Books: https://www.aslanpinar.com/yayinlarim... Articles: https://www.aslanpinar.com/yayinlarim... Training and seminars: https://www.aslanpinar.com/yayinlarim... Instagram account:   / burakaslanpinar   Linkedin account:   / av-arb-dr-burak-aslanpinar-6065454a   Twitter (x) account: https://x.com/burakaslanpinar