Member Articles

Available for the 2020 – 2021 Tax Years One of the most beneficial and underutilized tax credits introduced as a result of the COVID-19 pandemic relief funds is the Employee Retention Credit (ERC). To date, our clien ...

Author: Can Yildiz Introduction A commitment procedure has only recently been introduced to Turkish competition law practice. The procedure was instituted on 16.06.2020 with the amendment to Law No.4054 on the Protecti ...

Author: Tilbe Birengel Introduction The Court of Justice of the European Union (“CJEU”) in the Republic of Moldova v. Komstroy LLC (“Komstroy”) rendered a contentious decision which is likely to create controve ...

Author: Tolga Sevinir Introduction The principle of the prohibition of inconsistent behavior (venire contra factum proprium), which first appeared in Roman law and evolved over the centuries, has now found its place in ...

Author: Sevgi Unsal Ozden Introduction The decision of the Council of State Board of Tax Law Chambers, dated 27.01.2021 and numbered 2020/17 E. 2021/2 K. (“Decision”) given upon the request to resolve the conflict ...

Author: Rustu Mert Kaska Introduction The European Federation of Energy Traders (“EFET”) is an Amsterdam-based organization established in 1999 for promoting competition, transparency and open-access in the energy ...