Dr. Oral’s second book gets published

Cyprus International University (CIU) Faculty of Law faculty member Assoc. Prof. Dr. Hasan Oral's second book titled Tax Jurisdiction System (comparison between Türkiye-Germany-France) has been published.
Oral, who has expertise in the field of tax law, has been lecturing at CIU since 2017 and also has provided legal services regarding tax disputes. He published his first book Mechanism Regulating Reduction in Value Added Tax and his second book, which deals with the Turkish tax judicial system, has taken its place on the shelves.
Oral noted that the development of tax law is one of the factors that directly affects the tax jurisdiction system and stated that frequent changes in tax laws also manifest themselves in tax jurisdiction.
Pointing out that there are similarities regarding this situation between Türkiye and countries such as Germany and France, Oral said, "It is necessary to benefit from all possible tools and experiences in order to carry out the tax trial in accordance with the principles of trial, justice and equity."
While discussing the Turkish tax jurisdiction system in the book, Oral also talked about the reason for choosing to compare the case of France and Germany to Türkiye.  He said, "similar to the Turkish tax jurisdiction doctrine, Germany prefers a tax jurisdiction model independent of the judicial and administrative jurisdiction. We have quoted the Administrative Jurisdiction Procedures Law and have referenced the French tax judicial system and their judiciary model which is prevalent within the administrative judiciary is widely accepted in the Turkish doctrine."
Emphasizing that he compared the Turkish tax jurisdiction with the German and French tax jurisdiction systems in the book, Oral also stated that there are significant differences between these tax jurisdiction systems.
Oral also pointed out that it has been assumed the tax judiciary in France is organized within the administrative judiciary while in Germany it is organized independent of the administrative and judicial branches, however, these do not fully reflect the reality, and said, “For these reasons, the study is important for the discussions regarding the origin and structure of the tax jurisdiction system in Türkiye and I believe it will contribute to the ongoing discussions.