Title of article :
EVALUATION OF APPLICATION OF THE ELECTRONIC LIEN
Author/Authors :
ÜSTÜN, Ümit Süleyman Selçuk Üniversitesi - Hukuk Fakültesi - Malî Hukuk Anabilim Dalı, Turkey
Abstract :
Electronic applications in the field of tax law in line with developing technology started to be used. One of these applications is electronic lien (e-lien). The e-lien has been adopted to accelerate the collection and to ensure the efficiency of public receivables. According to this arrangement, lien releases organized by tax offices, may be communicated in electronic form instead of mail.
Keywords :
Electronic lien , the public receivable , collection , property rights , European Convention on Human Rights , the European Court of Human Rights.
Journal title :
Selcuk University, Journal Of The Faculty Of Law
Journal title :
Selcuk University, Journal Of The Faculty Of Law
