Business Law

Yanıt Açıklaması: There are mainly four product groups that are subject to SCT at different tax amounts or rates. • List (I) is related to petroleum products, natural gas, lubricating oil, solvents and derivatives of solvents, • List (II) is related to land, air and sea vehicles (cars and other vehicles, motorcycles, planes, helicopters, yachts etc.), • List (III) is related to alcoholic beverages and cola soda pops, cigarettes and other tobacco products, • List (IV) is related to other consumption goods (caviar, furs, mobile phones, white goods and other electrical household machines etc.).

Yanıt Açıklaması: According to Article 20 of the Mediation Law, only Turkish citizens, who are graduates of law faculties, and who possess at least five year experience in his/her profession, may be a mediator. The mediator shall also have full capacity, not be condemned due to an intentional crime, and finish the mediation training and pass the written exam to be conducted by the Ministry of Justice. In order to be a mediator, one has to be registered as a mediator in the relevant central registry.

Yanıt Açıklaması: The judiciary, which is also known as the judicial system, is defined as the organizational system and principles of court that administer justice and constitute the judicial branch of government.

Yanıt Açıklaması: First instance administrative courts are split into two categories as administrative courts and tax courts. Tax courts deal with the tax disputes and administrative courts deal with all the other administrative disputes.

Yanıt Açıklaması: When parties are silent and have not selected an institutional arbitration, the arbitration will be ad hoc . While agreeing on ad hoc arbitration, the parties may agree on the arrangements for initiating the procedure, selecting the arbitrators, determining the procedural rules etc. Therefore, the correct option is E.

Yanıt Açıklaması: An employment relationship can end either termination of a party or by means other than termination. Ending of the employment relationship by means other than termination are mutual agreement, death and expiration of definite duration.

Yanıt Açıklaması: According to article 63 of the Labour Act, the normal weekly hours of work of employees shall be maximum 45 hours. Hours spent in work that exceed the normal weekly hours of work are called overtime work. According to article 41 of the Labour Act, overtime work can be requested from the employee for various reasons such as the nature of the work or with the objective of increasing production. However, the total number of hours spent in overtime work shall not exceed 270 hours in a year.

Yanıt Açıklaması: The private sources refer to the binding sources that are unique to labour law. Accordingly, collective labour agreements, individual employment contracts, internal regulations, establishment practices and employer’s right of direction constitute the scope of the private sources. Therefore, the correct option is A.

Yanıt Açıklaması: Turkish citizens are subject to inheritance and gift tax on worldwide assets received. Resident foreigners are subject to inheritance and gift tax on worldwide assets received from Turkish citizens and on assets located in Turkey received from resident foreigners or nonresidents. Nonresident foreigners are subject to inheritance and gift tax on assets located only in Turkey.

Yanıt Açıklaması: Limitations in terms of age: According to article 71 of the Turkish Labour Act, children under the age of 15 shall not be put to employment. However, children who are 14 years old or above and have completed their mandatory elementary education can be employed in light work that does not hinder their physical, mental and moral development and for those continuing their education, their schooling. Furthermore, children under the age of 18 shall not be employed in underground and underwater work, as well as in the night work of industrial activities. Limitations in terms of gender: According to article 72 of the Turkish Labour Act, women shall not be employed in underground and underwater work. Furthermore, employment of women in night shifts is subject to special regulations that shall be set forth in a by-law to be prepared by the Ministry of Labour and Social Security pursuant to article 73/II of the Labour Act. It should be noted that the work of pregnant and nursing women are subject to special conditions. Limitations in terms of nationality: Employment of non-nationals in Turkey, as a rule, is subject to an obtainment of work permits, unless otherwise set forth by law. Furthermore, the condition to be a national of Republic of Turkey is laid down for various occupations.

Yanıt Açıklaması: As well as the judges at benches, the persons in the following positions are considered as “judge”: all of the public prosecutors, almost all of the middle level and senior bureaucrats assigned in the central organization of the Ministry of Justice, the CoJP and justice inspectors, President and members of supreme courts and the public prosecutors assigned in these courts.

Yanıt Açıklaması: The different status of the public prosecutors from other countries might be very confusing. Public prosecution in Turkey is a duty carried out by persons from judge class. In this regard, the public prosecutors have tenure of judges, and their appointments, promotions and discipline provisions are finalized by the CoJP as for the judges. Therefore, the correct option is B.

Yanıt Açıklaması: National sources consist of official sources and private sources. The former refers to the sources of legislation that are adopted by the competent legislative authorities; whereas the latter consists of sources unique to labour law. Official sources are the legal sources of labour law that are adopted by the competent authorities with legislative power. The official sources consist of the Constitution, statues, by-laws and other legislative instruments of minor significance in the field of labour law such as regulations.

Yanıt Açıklaması: One of the main advantages of arbitration is expedition: arbitration is quicker than national courts, especially those with a heavy burden of workload.

Yanıt Açıklaması: The parties are free to agree on the procedure to be followed by the arbitral tribunal in conducting the proceedings. They may, in the determination of such procedure, make a reference to any other national law, or international or institutional arbitration rules. If there is no such agreement between the parties, the arbitral tribunal shall conduct the proceedings in accordance with the provisions of the Turkish International Arbitration Law (Article 8A).

Yanıt Açıklaması: The Plenary Assembly consists of thirteen members. The President of the Council is the Minister of Justice. Therefore, the correct option is B.

Yanıt Açıklaması: The judicial system in Turkey has a multipartite structure at the levels of first instance courts, district courts and supreme courts.

Yanıt Açıklaması: Income of individuals are subject to personal income tax. The term “individuals” means real-natural persons. In the application of income tax, partnerships are not deemed to be separate entities and each partner is taxed individually on his/her share of profit.

Yanıt Açıklaması: The related legislation for public debt operations and management in Turkey is the Law No. 4749. This law sets the procedures and principles related with domestic and external borrowing, the financial claims and State External and Domestic Debt arising from such borrowing and guarantees etc.

Yanıt Açıklaması: Although the days of declaration of premiums are in relation to the days spent in employment, articles 41, 46 and provisional article 4 of the Act No. 5510 present various cases which may be indebted as service periods under the long-term social security schemes. Although the periods referred to in these articles are periods spent outside employment, they can still be taken into account in calculating the days of premium declaration, provided that the individual pays the relevant premiums corresponding to those periods. These periods are as follows: • Periods spent in legal unpaid maternity leave and up to two years after the birth of the child during which the mother does not actively work. This possibility is limited to three births. • Periods spent in recruitment in the army as a private or in the reserve officer schools • Unpaid leaves of civil servants • Periods spent in doctoral education or specialization in medicine, provided that the individual is not otherwise insured under the social security system • Periods spent in legal internship as a precondition for becoming licensed attorneys • Periods spent in detention or arrest, provided that the individual is acquitted from all accusations • Periods spent in strikes and lock-outs • Voluntary assistantship of medical doctors • The inactive period of civil servants who resigned from their posts in order to run for elections • The remaining hours of part-time workers to be deemed full-time workers • The period spent as an official student abroad over the age of 18, provided that they are sent under the 1416 numbered Act and have successfully completed their education and their compulsory service upon returning • The successful education period in the higher education institutions of those who were later appointed to specified positions either in the Turkish Armed Forces or the Turkish National Police, provided that the education was received at their own expenses • Periods set forth in provisional article 4 of the 5510 numbered Act