https://bankavefinanshukuku.legaldergi.com.tr/?mod=sayi_detay&sayi_id=2575 JOURNAL OF BANK AND FINANCE LAW en 2026-07-16 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=70919 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=70919 efe dırenisa In the case of compulsory sales, the enforcement office should carefully prepare the specification and sales announcement, with meticulous and accurately, and correctly identify the debts arising from public law. In this context, the Value Added Tax (VAT) arising from public law should also be determined correctly as it possesses a direct effect on the participation in the tender. The tenderer may request the refund of the VAT amount he/she has been unjustly obliged to pay by applying for the termination of the tender, provided that he/she puts forward other reason or reasons other than the reason related to the value added tax (VAT). Moreover, unlike the case of the tenderer, interested parties other than the tenderer may only request the of the tender based on the reason for the incorrect display of the VAT rate. Failure to accurately indicate the VAT rate to which the tenderer will be responsible in the auction specification will adversely affect participation in the auction, competition and interest, thus constituting the reason for the termination of the tender. However, recently, the Court of Cassation has made different decisions in this regard. Elements of stability, uniformity and the most appropriate approach to the law must be ensured in practice. In this study, the legal basis of VAT, the obligated, the event that gave rise to VAT, the collection of VAT and the termination of the tender due VAT, were examined in relation to the VAT collected within the scope of sales made through forced execution. 2026-07-16 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=69164 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=69164 Tevhit KAHRAMAN The practice, which was started under the name of "special discount", which was considered in favor of wage earners in the wage calculations of wage considered in favor of wage earners in the wage calculations in the past, continued under name at of ; “special expense discount”, then “tax discount for wage earners” and “minimum living allowance” in 2018. Finally, on 25/12/2021, the minimum living allowance was abandoned and the "tax exemption" application system, which is the system of keeping the minimum wage out of tax, was introduced to be implemented as of 01/01/2022.             Due to the fact that the disability discount was exempted from income tax in wage calculations in the previous applications, and the minimum wage was excluded from the tax in the new application, the disabled employees with minimum wage cannot benefit from the disability discount. The aim of this study; The aim is to determine the positive or negative effects of the removal of the "minimum living allowance" for minimum wage workers and the introduction of the "tax exemption" system instead of the disabled people working with minimum wage. 2026-07-16 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=70555 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=70555 Süleyman KANDEMİR The Savings Deposit Insurance Fund (TMSF) is first started operating in 1983 as a general directorate organization under the umbrella of the Central Bank of the Republic of Turkey (TCMB). The liquidation processes of banks whose financial situation deteriorated or whose management and control were transferred to the TMSF or whose operating licenses were revoked were among the important duties of the TMSF. The authorities and duties of the TMSF have changed over time. In particular, as a result of the coup attempt on 15 July 2016, the "trusteeship" practice in companies affiliated with or affiliated with the Fetullah Terrorist Organization (FETÖ) began to be made through the TMSF, which was subject to legal regulation with the "Decree Law on Making Some Arrangements Under the State of Emergency". In our study, the duty of trustee exercised by the TMSF has been explained in the light of the Turkish Commercial Code No. 6102, the Banking Law No. 5411, the Turkish Civil Code No. 4721 and special regulations and jurisprudence on the subject. The issue of the appointment of the TMSF as a trustee has been dealt with mostly in terms of commercial law. In addition, the nature of the TMSF's board of directors, general assembly and supervisory board, while performing its duty as a trustee, has been the basis of our review in the presence of banks and other legal entities whose operating licenses have been revoked 2026-07-16 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=68081 https://bankavefinanshukuku.legaldergi.com.tr/?mod=makale_tr_ozet&makale_id=68081 Mustafa Emir ÜstündağFiliz Berberoğlu Yenipınar When the trader establishes the business, even when his activity is in process and when it ends (liquidation), he should act as a 'prudence trader' and keep all the records and documents related to his commercial business in a regular and written format, and at the same time, they should keep them carefully in the due time specified in the regulation. These notebooks are the heart of the commercial enterprise. In case of dispute, the commercial books, when duly submitted, can protect the trader from heavy financial burdens. Commercial books should reflect all transactions related to the business exactly. In the Code of Civil Procedure numbered 6100, the obligation of the parties to submit documents is regulated in article 219, non-presentation of documents by the parties is regulated in article 220, and the presentation of commercial books and evidence are regulated in article 222. When these rules are evaluated together, it is possible to prove the contractual relationship or the amount of receivables with the commercial books in commercial cases, that is, in cases where both parties are merchants and the subject of the case is related to their commercial enterprises. Commercial ledgers are definitive proofs. It is clearly understood that the law regulates commercial books as conclusive evidence, since it is regulated in the law that if it has the quality of evidence, the contrary must be proven with written or conclusive evidence. Although commercial books are definitive proofs, they can be a means of proof only within the framework of the conditions in Article 222 of the HMK. 2026-07-16