The Evaluation of Exception in the Value Added Tax Law for All Kinds of Specifically Produced "Vehicles" for Persons with Disabilities


MALIYE DERGISI, no.175, pp.299-323, 2018 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 175
  • Publication Date: 2018
  • Title of Journal : MALIYE DERGISI
  • Page Numbers: pp.299-323


In recent years, significant adjustments have been made in the legislation on people with disabilities in our country. These arrangements also include tax advantages for those with disabilities. One of the advantages provided for people with disabilities in terms of tax laws is the one that it is related to the purchase of motor vehicles. As per subparagraph (s) annexed to the Article 17 of the Law No. 3065 as well as the Law No. 5378, it is stated that "all kinds of specially produced vehicles" are within the scope of tax exemption. The scope of the word "vehicle" here has been the subject of controversy. Both the tax administration and the Council of State have the opinion that automobiles are not in the scope of this concept. In this study, recommendations will be made by evaluating whether such an exemption encompasses motor vehicles within the scope of the social state principle and Article 3/A of Tax Procedures Law No. 213.