The New Era of VAT: There Will Be No Deductible Indirect Tax on Surveillance Applications

A one-time additional motor vehicle tax was established within the scope of Article 1 of Law No. 7456, "Law on the Amendment of Certain Laws and Decree Law No. 375 and the Establishment of Additional Motor Vehicle Tax for Compensation of Economic Losses Caused by the Earthquakes Occurring on February 6, 2023," published in the Official Gazette dated July 15, 2023. Because this additional tax is an unusual and one-time additional tax, it violates the law under constitutional taxation principles such as equality in taxation and non-retroactivity. This article will address how taxpayers can obtain a refund of the additional tax they have paid by filing a lawsuit to request the cancellation and refund of the additional motor vehicle tax.