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Legislation - CottGroup Holistic Business Services

01December2022

The Constitutional Court Decided that the Right to Protection of Personal Data Has Been Violated

With the application number 2018/16857 and dated 29.09.2022 Constitutional Court Decision has been published in the Official Gazette No. 32030 on 01.12.2022, it has been concluded that the obligation to protect of personal data is a positive obligation that should be undertaken by public authorities hasn’t been fulfilled.

The Constitutional Court examined the claim that the right to request the protection of personal data was violated since the investigation made on the complaint regarding the illegal recording of a non-public speech was not conducted in accordance with the positive obligations of the state.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Personal Data Protection Law

28November2022

Special Consumption Tax Bases for Certain Private Cars Have Been Revised

With the Presidential Decree No. 6417, published in the Official Gazette No. 32023 on November 24, 2022, the special consumption tax bases for private cars whose engine cylinder volume does not exceed 1600 (cm³) have been redefined.

With the regulation, the special consumption tax rates of the vehicles whose engine cylinder volume exceeds 1600 (cm³) but does not exceed 2000 (cm³) and which also have an electric motor, whose electric motor power exceeds 50 kW and engine cylinder volume does not exceed 1800 (cm³) are included, and their SCT bases were also redefined.

The regulation will not create any change in the price of cars with a sales price over 594,720.02 TRY, including taxes, for cars under 1600 cc.

Author Selma Kıy, Category Taxation Law

24November2022

Cash Meal Allowance SSI Premium Exemption

With the Circular dated November 23, 2022 and numbered 2022/20, published by the Social Security Institution, it was decided to exclude 23,65 percent of the daily gross minimum wage from the SSI premium earnings, for all kinds of payments made to the employees or to third parties for the insured.

Between the dates December 1 2022 and December 31, 2022, the amount of meal allowance to be exempted from the SSI premium earnings of the employees will be applied as 215.70 TRY x 23.65% = 51.01 TRY (Daily).

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation

24November2022

Administrative Fine Amounts in KVKK for 2023

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32023 (In Turkish) and dated 24.11.2022. Revaluation rate announced in the rate of 122.93% (one hundred twenty two comma ninety three) for 2023.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Personal Data Protection Law

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