Adaptation Litigation in Tax Evasion Crimes

Article 359 of the Tax Procedure Law defines tax evasion crimes and criminal sanctions. The scope of the article examines tax evasion crimes such as tax evasion, issuing and using fake documents, tampering with books and documents, concealing and destroying documents. As a result of the trial conducted under these articles, the person found guilty may be subject to the penalties prescribed by law.

If an act that was not legally a crime at the time of the incident is later made a crime by changing the law, the person cannot be penalized. Because penalties cannot be applied retroactively. However, if the new law is in favor of the defendant, it can be applied retroactively. The adaptation trial arises from this rule. Adaptation litigation is the application of new regulations that are more favorable to the defendant compared to the previous regulation. In other words, it is the adaptation of existing legal regulations to changing conditions and new situations. If the new law is in favor of the defendant, the sentence or judgment given to the defendant can be changed as a result of the adaptation trial and a new judgment can be given by applying the new law.

Impact of the Finalization of the Judgment on the Case

Adaptation litigation is a trial that brings changes related to enforcement. Adaptation litigation can be carried out regardless of whether the criminal judgment has been given or finalized. The new law may also bring changes to judgments made before or after the judgment is finalized. In this case, only whether the new law is in favor of the defendant is evaluated. The trial is not renewed regarding the formation of the event, defense, and evidence.

Court of Jurisdiction and Procedural Rules in the Case

The court that gave the judgment is the competent court in the adaptation trial. The adaptation trial begins as a result of the defendant's application to the court for adaptation or the court's ex officio application of the changes in the law to the files. As a rule, the adaptation trial is conducted with a hearing. However, in exceptional conditions, a decision can be made by examining the file. In cases where the penalty determined in the previous decision is clear enough not to require any evaluation, a decision can be made on the file in the adaptation case. However, if the new law contains conditional provisions or in cases that need to be evaluated with a hearing, the trial is conducted with a hearing.

For Those Whose Trial is Continuing and Judgment Has Not Yet Been Given

It should be noted that the amended laws can be requested by the defendant or the defense counsel from the court with a legal explanation for adaptation. Although the court is obliged to follow the changing laws and apply them to cases where judgment has not been given, you need to defend yourself and use the right to defense granted to you so that the judge does not make a mistake in the judgment about you.

For Those Who Have Been Sentenced but Are in the Process of Appeal

These individuals should also file a petition to the higher courts reviewing their case through the court that issued the judgment, indicating that the provisions applied to the concrete event for which they were sentenced have changed and that the provisions in their favor should be applied, and request that the file be sent back to the court that imposed the sentence.

For Those Who Have Been Sentenced, the Judgment Has Been Finalized, and the Sentence Has Been Executed

The new regulations in favor of the person are applied to the file regarding the person, even if the sentence has been executed. Even if the person's sentence has been executed, an adaptation trial should be requested from the court that imposed the sentence so that the person’s future life is not affected in terms of rights deprived of and to be deprived of. For example, even if a 3-year and 1-month prison sentence previously given to you has been executed, the penalty you will receive with the changes in the regulations may fall below 2 years, and a decision to defer the announcement of the verdict can be made for you. In this case, you have the right to compensation in terms of rights deprived of.

Importance of a Lawyer in Adaptation Litigation

The role of the lawyer is very important for the person in a trial that produces such significant results. First of all, you should consult a lawyer to learn to what extent the legal regulations, which are the basis of the judgment given about you, have changed and whether they can be applied to your case.

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