Journal of Fiscal Law, Year 2026 Issue 256 ( Nisan)

ASSESSMENT OF THE SPECIAL CONSUMPTION TAX EXEMPTION FOR VEHICLE PURCHASES BY THE DISABLED IN ACCORDANCE WITH THE CONSTITUTIONAL COURT'S DECISION NO. 2024/240 E., 2025/100 K.

SEDAT POLATMuzaffer Önder — 2026-07-16

The disabled individuals are among the disadvantaged groups protected by the social state and are supported through various public policy tools. The exemption for vehicle purchases by disabled individuals included in the Special Consumption Tax Law is one of the reflections of the social state in the area of taxation. However, the Constitutional Court in its decision numbered 2024/240 E., 2025/100 K., emphasized that the regulation of the exception in question resulted in discrimination among persons with disabilities with a disability level below 90% and decided to annul this part of the relevant regulation. The purpose of this study is to evaluate the Special Consumption Tax (SCT) exemption granted to disabled individuals in accordance with the relevant cancellation decision and constitutional taxation principles. The study concluded that, based on the necessity of the SCT exemption for disabled persons, the legislature should enact new regulations on the matter and made policy recommendations for the possible regulations.

An Assessment of the French Constitutional Court’s Decision on the Digital Services Tax

Sevda Kartal — 2026-07-16

Digital services taxes have been introduced by many countries as a temporary measure until a global solution for the taxation of the digital economy is reached under the framework of the OECD. A digital services tax can be defined as a tax levied on revenues generated from certain digital services, applied at rates ranging from 2% to 7.5%, and imposed only on digital service providers that exceed specific revenue thresholds. Digital service taxes have been subject to various criticisms under both domestic and international law. In 2025, the DST payer brought a constitutional challenge to the French Constitutional Court, arguing that the tax was unconstitutional. However, the Court rejected all claims of the applicant and upheld that the digital services tax complies with the Constitution. In this article, digital services taxes will be examined in general, and the influence of the French Constitutional Court’s decision on Türkiye and other countries will be discussed.

THE POSITION OF BIRTH INCENTIVES IN THE TAX SYSTEM AND THEIR SOCIAL SERVICE DIMENSION: A LEGAL ANALYSIS OF THE TURKISH APPLICATION

Özgür AltındağOsman GEYİK — 2026-07-16

The existence of extra-fiscal purposes beyond the fiscal objectives of taxes is an issue that highlights the importance of tax regulations in social areas. Taxes are not only an important revenue-generating tool for the public economy but also play a regulatory role in social life and structure. Birth incentives, which form the main theme of this study, can be considered just one of these regulations. The state can use taxes as an important policy tool, taking into account their extra-fiscal dimension, in order to regulate social life and determine long-term policies that also cover birth rates and demographic structure. The study provides a general assessment within the framework of the “Year of the Family,” which is on the country's agenda and has been implemented as government policy, particularly in light of the declining population rates in Turkey. It examines the tax incentives in the tax legislation that support this policy within the Turkish Tax System and comprehensively analyzes the current situation in Turkey in this regard.