Bibliographie sélective OHADA

Since deeper 'open-door' domestic reform in 1992, China has consistently maintained its position as the largest foreign direct investment (FDI) recipient among developing countries. In recent years China is going global as well. Accompanied with a large amount of outbound FDI, the level of debt is also increasing. Thus it is necessary for China to adopt a sustainable development policy and behave based on rules. China needs to work with the world to promote a rules-based investment climate. At a multilateral level, China joined the World Trade Organization (WTO) in 2001 and promised general and specific obligations on market entry and non-discrimination principles. Bilaterally, only after 2001, China has started negotiating preferential trade agreements (PTAs). The first part of the thesis analyses China’s legal obligations in investment agreements in pre- and post-WTO entry phases. Chapter 1 introduces China’s investment policy before 2001. Chapter 2 clarifies China’s commitments on non-discrimination principles under the WTO agreements, especially China’s Protocol of Accession. Chapter 3 compares Chinese BITs and PTAs with regard to investment principles. The second part of the thesis concerns interpretation on substantive and procedural provisions. Chapter 4 tries to answer the question of whether and how do tribunals consider jurisprudential concepts developed in the case law of the trade regime when resolving investment cases. Chapter 5 examines different remedies in trade and investment agreements. It is important for China to keep compliance with its commitments in international agreements, otherwise, it would face countermeasures which are highly costly. Also, China can implement competition rules in its domestic market for improving firms’ efficiency. Meanwhile, a balancing approach which emphasizes corporate social responsibility is equally important for China’s companies going global.

4054 Sayılı Rekabetin Korunması Hakkında Kanun'un uygulanması bakımından teşebbüs kavramının merkezi önemi haiz olması, ilk olarak teşebbüsün tespit edilmesini gerektirmektedir. Ancak kendiliğinden gelişmiş birtakım fiili durumlar ve yasal düzenlemeler, teşebbüsün tespit edilmesini giderek zorlaştırmaktadır. Teşebbüsün sınırlarını belirleme amacı taşıyan bu tespit rekabet hukukunda "ekonomik bütünlük" kavramıyla ifade edilmektedir. Fiili durumlar ve yasal düzenlemelerin sebep olduğu karmaşa dolayısıyla teşebbüsün tespit edilmesinde merkezi öneme sahip ekonomik bütünlük kavramının belirlenebilmesi noktasında uygulamada çeşitli zorluklar ile karşılaşıldığını söylemek mümkündür. RKHK bağlamında rekabet ihlaline yönelik işlemlere taraf teşkil eden unsurlar teşebbüsler olduğundan ilgili teşebbüslerin ve dolayısıyla bu teşebbüslerin sınırlarının belirlenmesi gerektiğinden, ekonomik bütünlük burada büyük öneme sahip bir kavram olarak karşımıza çıkmaktadır. Bu nedenle çalışmanın amacı ekonomik bütünlüğün ne şekilde tespit edileceği sorununun ele alınması ve çözüme yönelik öneriler sunulmasına yöneliktir. For the implementation of the Code on the Protection of Competition No. 4054, the fact that the concept of enterprise has a central importance requires that the enterprise be determined first. However, some spontaneously developed actual situations and legal regulations make it increasingly difficult to identify the enterprise. This determination, which aims to determine the boundaries of the enterprise, is expressed in the concept of "economic entity" in competition law. It is possible to say that various difficulties have been encountered in the practice of determining the concept of economic entity with the central presumption when the enterprise is identified due to the actual situation and the complexity caused by the legal regulations. In the context of the Code on the Protection of Competition No. 4054, the economic entity is a concept with great precaution here, since the elements that are the parties to the competition breach are enterprises, and the boundaries of the related undertakings and therefore of these undertakings must be specified. For this reason, the aim of the study is to examine the problem of how economic entity will be determined and to propose suggestions for solution.

Madagascar s’est doté d’un arsenal juridique cohérent et attractif relatif aux investissements. La panoplie de mesures est étoffée allant d’une loi spécifique sur les investissements (loi 2007-036 sur les investissements à Madagascar), à un cadre institutionnel tel que l’EDBM, et enfin des engagements internationaux (adhésion à la convention de Washington de 1965, ratification de plusieurs APPI (Accords pour la promotion et la protection réciproques des investissements) avec la France, le Benelux... À la lumière de cet arsenal en faveur des investissements, il est permis de dire que l’arbitrage, mode de règlement des différends pour les investissements, est placé au cœur d’une politique d’attraction et de sécurisation des investissements. Toutefois, la pratique malgache de l’arbitrage international tant commercial qu’en investissement révèle un certain nombre de dysfonctionnements et de défaillances qui impactent sur l’environnement des affaires. Madagascar has developed a coherent and attractive legal arsenal for investment. The range of measures was refined ranging from a specific investment law (Law 2007-036 on investments in Madagascar) to an institutional framework such as the EDBM, and international commitments (accession to the Washington convention of 1965, Ratification of several APPI [Agreements for the Promotion and reciprocal Protection of Investments] with France, the Benelux...). In the light of this arsenal in favor of investments, it can be said that arbitration, the method of settlement of Investment Disputes, is at the center of a policy of attracting and securing investments. However, the malagasy practice of international arbitration, either for commercial or investment arbitration reveals a number of dysfunctions and failures, impacting significantly the investment climate.

La faute nautique est l’acte ou négligence du capitaine, marin, pilote, ou préposé du transporteur de marchandises dans la navigation ou dans l’administration du navire. Il s’agit d’un cas excepté, c’est-à-dire qu’elle est de nature à exonérer le transporteur de la responsabilité afférente aux pertes ou dommages à la marchandise, vis-à-vis de l’ayant-droits : chargeur, destinataire ou assureur subrogé. Le présent mémoire s’attache à faire le constat suivant : autour du globe, l’approche qui en est faite par le droit – ensembles législation, doctrine, et jurisprudence – est très étroite. Aussi bien le domaine que les effets de l’exonération pour faute nautique sont ainsi restreints ; les deux étant amoindris par la preuve d’un manquement du transporteur maritime - la faute dans les soins devant être apportés à la cargaison, ou la faute dans la mise en état de navigabilité du navire. L’abordage à faute commune ainsi que l’institution de l’avarie commune peuvent néanmoins générer des situations où l’on constate que la faute nautique joue pleinement. Si l’évolution actuelle du droit maritime semble devoir écarter la faute nautique, comme l’en atteste l’adoption récente des Règles de Hambourg, puis des Règles de Rotterdam, il reste que le cas excepté peut aujourd’hui être invoqué dans la plupart des transports, étant donné la large application de la Convention de Bruxelles du 25 août 1924. Aussi, cette spécificité de la matière maritime mérite certainement une plus grande considération, et l’auteur plaide en ce sens pour une approche moderne et plus cohérente de l’exonération pour faute nautique.

This study is situated in the context of the regionalisation of international criminal law. It deals with the development of African international criminal law under the aegis of the African Union (AU). It aims to examine the factors which inform this development, the concept and the content of regional law so laid down for the African continent. The primary objective has been the exploration of theoretical and practical bases for the establishment of a viable system of African regional criminal justice in order to deal with crimes against peace and security in Africa, which put in danger African regional public order. The thesis also examines the relationship between African international criminal law and the global system of international criminal justice, currently dominated by the International Criminal Court (ICC) and the United Nations Security Council. The systemic analysis of these different issues have enabled to reach three main conclusions. First, the development of African international criminal law is not simply a conjectural consequence of the crisis observed within global international criminal law. It is also and chiefly the result of the policy of self-reliance of the AU and its member states aiming to protect and defend African regional public order through the recourse to regional institutions of criminal accountability. Second, the African Union is consequently promoting a system of African regional criminal justice based on three optional models of justice, namely the delegation of jurisdiction to a member state, the creation of hybrid courts with participation of regional judges and the establishment of a regional criminal court. Together with those crimes against peace and security that are of specific concern to the African continent, these models of justice form the core of the content of African international criminal law. However, the viability of the system towards delivering efficient justice remains problematic. There are numerous challenges to overcome, including ratifying the Malabo Protocol of June 2014 instituting the “Criminal Court of the African Union”, promoting judicial cooperation of African states and finding financial resources to support the Court’s actions. Third, African international criminal law is not a replacement of global international criminal law in the continent. There is rather a coexistence of norms and institutions which commands a certain degree of coordinated relationships to avoid competing actions and so inefficiency of justice. This thesis discusses two main approaches to consistent relationships between African regional criminal law and the global system of international criminal justice, namely the hierarchical model and the cooperative approach. It proposes a third alternative approach, that is, the regionalisation of the ICC in conjunction with the principle of regional territoriality.

The industry of oil and gas is not peculiar to question anymore, inferable from the global condition as well as its various dimensions. While trying to complete an agreement procedure, it would barely be clear to expect the thing that could happen in the emergence of a debate. Hazard moving and fragmented contracting lie at the heart of the organization relationship innate in the obtainment and financing of extensive scale undertakings, such as power plants, oil and gas pipelines, and condensed natural gas facilities. An examination of gas bonds gives exact proof of the hazard moving results of legally binding inadequacy. This thesis is a basic examination of the discipline we call the law of oil and gas. A number of the imperfections connected with this "specific" status. Jurisprudential with its "uncommon" status. Jurisprudential imperfections have created as courts leave from essential contract, property, or tort law in quest for natural resources ideas. The marvel isn’t restricted to natural resources law but instead can occur in any "law of" setting. This article delineates the issues connected with oil and gas law by dissecting legal ways to deal with perceiving and applying "inferred agreements" under the oil and gas rent. By contrasting the experience and results under the oil and gas lead to the result under an agreement law investigation, it is conceivable to assess whether a specific "oil and gas" govern is vital or prudent. In the past quarter-century, huge changes have happened in the ways legal advisors approach strife. There have been uncommon endeavors to create systems went for more proficient, not so much expensive, but rather more fulfilling determination of contention, including more broad and suitable utilization of intercession and other " alternative dispute resolution " (ADR) approaches. This review analyzes what is known and not considered about the development and effect of ADR in government and state courts, in the business division, and in work and shopper settings. The investigation inspects the relationship amongst ADR and court trial, additionally underlines the more extensive employments of and method of reasoning for intercession and different process decisions. This study concentrates on the oil and gas contract with question by ADR.

Son yıllarda, uluslararası ticaret hukukundaki gelişmelerle birlikte sınır aşan şirket birleşmeleri de giderek önem kazanmıştır. Şirketler bakımından yabancı bir şirketle birleşmenin getirdiği pek çok avantaj yanında, çeşitli zorluklar da mevcuttur. Bu zorluklardan en önemlilerinden bir tanesini de sınır aşan birleşmelere uygulanacak hukukun tespiti oluşturmaktadır. AB hukukunda, sınır aşan şirket birleşmelerine ilişkin düzenlemeler öngörülerek üye devletler arasındaki uygulamanın yeknesaklaştırılması adına 2005/56/EC sayılı Direktif kabul edilmiştir. Türk hukuku bakımından ise, sınır aşan şirket birleşmelerinin önemine vurgu yapılmakla birlikte bu hususta henüz bir düzenleme getirilmiş değildir. Çalışmada, AB hukukunda bu hususta öngörülen düzenlemeler de değerlendirilmek suretiyle, Türk hukukunda sınır aşan şirket birleşmelerine uygulanacak hukukun tespiti üzerinde durulmuştur. Sınır aşan şirket birleşmelerine uygulanacak hukuka ilişkin görüşler de değerlendirilerek, AB hukuku ile de uyum sağlamak adına, Türk hukukunda her bir birleşme işlemi için uygulanacak hukuk değerlendirilmiş ve sınır aşan şirket birleşmelerine uygulanacak hukuka ilişkin düzenleme önerisinde bulunulmuştur. Anahtar Kelimeler: Sınır aşan birleşme, uygulanacak hukuk, şirket birleşmeleri, 2005/56/EC, AB hukuku. With the recent developments in international commercial law, cross-border mergers have been developed during the last few decades. Besides the advantages of merging with a company from a different country, there are also some difficulties especially about determining the applicable law. In European Union, Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies has been accepted to regulate this issue and harmonise the rules of substantive law of the member states. In Turkish law, despite the emphasize on the significance of the cross-border mergers at the preamble of Turkish Commercial Code, currently there is no codification about cross-border mergers. This study attempts to make a discussion about the applicable law to cross-border mergers from the perspective of Turkish law and a comparison between the regulations of European Union law and Turkish law. Yet, taking into consideration the EU-Turkey relations and the developments about the adaption of Turkish law to European Union law, the harmonization of rules about cross-border mergers must be inevitable. As the applicable law to cross-border mergers is topical and important subject for Turkish law, the study will also deal with the legislation proposal in accordance with European Union law. Key Words: merger, cross-border merger, applicable law, 2005/56/EC, EU law.

LL.M. (International Commercial Law) Please refer to full text to view abstract

Some contemporary challenges for global trade regulation and labour governance arise from the barriers between questions of law and social justice, and development policy and distributional issues. This thesis attempts to address some of these regulatory or governance challenges by exploring the interactions between sustainable development (SD), trade regulation, and social or distributive justice. Borrowing from multiple disciplines, i.e. law, international relations, and development economy, and focusing on the problems of low-income countries, this thesis examines the potential and importance of a broad ideational objective in introducing transformative changes in different regulatory or governance mechanisms. This thesis does not discuss ways to link trade regulation or labour governance with SD; rather here the possibilities of operationalizing SD, within the global trade regulatory site or transnational governance mechanisms, are explored from a capability perspective. It is argued that a capability-based understanding can resituate some questions on trade-SD interaction and introduce important behavioural changes in the functioning of the World Trade Organization (WTO). Yet, ongoing operationalization of capability-based SD requires effective market complementary interventions from governance mechanisms operating at different spaces and with diverse actors. Certain emerging transnational governance mechanisms, which connect broader social or distributional issues such as labour governance with trade opening or economic cooperation, attempt to provide crucial market complementary interventions. Taking examples from the recent transnational safety initiatives for Bangladeshi garment workers and relying on a broad conceptualization of the social or distributional issues, it is argued that attention to capability enhancement produces a much more compelling form of labour governance mechanism at these hybrid sites. With a focus on capability-based SD, a model of transformative linkage is proposed for effective labour governance. The model demands that fundamental and redistributive rights of labour are interconnected and appropriate labour governance requires a stronger form of corporate responsibility. Analyzing the interaction of diverse rules, governance processes and mechanisms, with the demands of marginalized forces the global hegemony of capital is juxtaposed with available options and possible alternatives.

Nüfus artışı, uyuşmazlıkların karmaşık boyutlara ulaşması, ekonomik kısıtlar, yeni uyuşmazlık çözümü anlayışları gibi nedenlerle modern medeni usul hukuku, sübjektif hakların korunması ve maddi gerçeğe ulaşma gibi klasik hedeflerin dışında, yeni hedeflerin başarımına odaklanmaktadır. Adalete erişimini zorlaştıran kısıtları ortadan kaldırmak noktasında, alternatif uyuşmazlık çözüm yöntemlerine işlerlik kazandırılması modern yargılama reformlarının olmazsa olmaz bir parçası haline gelmiştir. Kısaca tarafsız üçüncü kişi yardımıyla yürütülen müzakere şeklinde tanımlanabilecek arabuluculuk yöntemi de, bu şekilde gerçekleştirilen reform hareketlerinde yaygın olarak benimsenen ve üzerinde en çok çalışılan alternatif uyuşmazlık çözüm yöntemi olarak gündeme gelmektedir. Arabuluculuk, en yalın haliyle yukarıdaki şekilde bir tanıma sahip olsa da bugün, söz konusu yöntem ile ilgili literatür oldukça derin boyutlara ulaşmıştır. Arabuluculuk sürecinin modellenmesine ilişkin çalışmaların, artık klasik kolaylaştırıcı – değerlendirici bloğundan sıyrılarak taraflar arasındaki sorunlara ilişkisel boyuttan yaklaşan yeni modellerin oluşturulmasına odaklanması bunun göstergelerinden sadece biridir. Bu çalışmanın konusu, Robert A. Baruch Bush ile Joseph P. Folger tarafından 1994 yılında kaleme alınan The Promise of Mediaton: Responding to Conflict through Empowerment and Recognition isimli eserde temelleri oluşturulan ve aynı yazarların 2005 yılında yayınladıkları The Promise of Mediation: The Transformative Approach to Conflict isimli eser ile günümüzdeki halini alan dönüştürücü arabuluculuk yaklaşımının, problem çözücü yaklaşım ile entegrasyonunun sağlanmasının mümkün olmadığına yönelik argümanına karşı, bu yaklaşımın problem çözücü yaklaşımla uyumlaştırılmasının mümkün olduğu temel argümanından yola çıkarak uygulamaya yönelik heterojen bir arabuluculuk yaklaşımı oluşturmaktır. Bu doğrultuda çalışmanın birinci bölümünde arabuluculuk yöntemi genel hatlarıyla ele alınacak, ikinci bölümde temel müzakere modelleri içindeki konumundan başlanarak dönüştürücü yaklaşımın arabuluculuk alanındaki konumu saptanacak ve bu yöntemde benimsenen temel taktik ve stratejilere değinilecektir. Çalışmanın üçüncü bölümünde ise, dönüştürücü arabuluculuğa getirilen eleştiriler genel olarak ele alındıktan sonra, söz konusu arabuluculuk yaklaşımını problem çözücü yaklaşımla aynı arabuluculuk sürecinde bir araya getirebilecek heterojen, modüler ve dinamik bir arabuluculuk modeli oluşturulmaya çalışılacaktır. Son bölümde ayrıca, uyumlaştırılmış yaklaşım adı verilen bu yaklaşımın çatışma dönüşümüne odaklanan bir yaklaşımın uygulama alanını genişletme ve mahkeme bağlantılı uyumlaştırılmış arabuluculuk yapısını oluşturma şeklinde tezahür eden iki temel fayda odağına vurgu yapılacaktır. Sonuç bölümünde ise, çalışmanın tezine yönelik değerlendirmeler bir bütün halinde sunulacaktır. Due to reasons like population growth, conflicts reaching complex dimensions, economic constraints, new dispute resolution approaches, modern civil procedure law focuses on the achievement of new goals, beyond the classical goals of protecting subjective rights and achieving material truth. At the point of eliminating the constraints that make it difficult to access to justice, the introduction of alternative dispute resolution methods has become an indispensable part of modern judicial reforms. In short, mediation method that can be defined as a negotiation conducted with the assistance of a neutral third party is also the most commonly used alternative dispute resolution method that is widely adopted in these reform movements carried out in this way. Although mediation has the above definition in its simplest form, today the literature on this method has become quite extensive. The fact that studies on modeling the mediation process are now focused on creating new models approaching the problems between the parties from a relational dimension rather than the classical facilitator - evaluator block is simply one of the indicators of this. The subject of this study is to build a heterogeneous mediation approach for implementation, based on the basic argument that it is possible to harmonize transformative mediation approach with the problem solver approach, against the argument that it is not possible to achieve integration of the transformative mediation approach, which was established in the work The Promise of Mediation: Responding to Conflict through Empowerment and Recognition, written by Robert A. Baruch Bush and Joseph P. Folger in 1994 and taken its current form in the work published by the same authors in 2005, The Promise of Mediation: The Transformative Approach to Conflict, with the problem solving approach. In the first part of the study, the mediation method will be discussed in its general terms, and in the second part, starting from its position in the basic negotiation models, the position of the transformative approach in the field of mediation will be determined and the basic tactics and strategies adopted in this method will be mentioned. Finally, in the third part of the study, after the criticisms of the transformative mediation approach are discussed in general terms, a heterogeneous, modular, and dynamic model of mediation will be developed that brings this approach together with the problem solving approach in the same process. In addition, in the final section, two fundamental focuses of benefit of this approach, which is called the harmonized approach, that manifests themselves as expanding the scope of application of an approach that focuses on conflict transformation and creating court-connected harmonized mediation structure, shall be emphasized. In the conclusion section, evaluations of the thesis of the study will be presented as a whole.

In publicly held companies where the shareholdership is differentiated from the control and the management of the company, the dispersed shareholding structure prevents the active involvement of the shareholders in the company management while the directors have the opportunity to act in their personal interests. The aforementioned conflict of interest between the shareholders and the directors in the management of the publicly held companies which has been identified as "Principle-Agent Problem" in economic literature has had substantial effect in modern company law. Accordingly, considerable work in the company law has been dedicated to the legal strategies developed to decrease the cost of monitoring directors for shareholders. One of the main corporate governance strategies that is developed to deal with the "Principle-Agent Problem" focuses on increasing the number and the effectiveness of the directors who are not involved in the managing activities of the company. The main principle of this legal strategy is the designing the structure of the board of directors on the basis of team spirit and mutual accountability. In that sense, non-management directors conduct their duties as directors without having management tasks in the company. As these directors work on a part time basis they are not fully depended to the company and in principle they receive symbolic amounts of remuneration. Under this incentive strategy it is accepted that the esteem and reputation that the non-management directors preserve in eye of the public are the main incentives that motivate them to monitor the managing directors. The corporate governance principles are designed as alternative to the rule based regulation approach in company law. The non-management directorship which is introduced as a corporate governance concept for solving the problem of conflict of interest between the shareholders and the directors is the focus area of this thesis. The thesis consists of five parts. In the first part of this study, the concept of corporate governance which is the source of non-management director concept and the conflict of intererest problem between the shareholders and the directors regarding the management of the publicly held companies have been introduced. In this regard, "Centralised Management" and "Principle-Agent Problem" are explained. Finally, based on the "Principle-Agent Problem" the legal theories that are developed to increase the effectiveness of the board of directors, the categorisation of those strategies that has been introduced and place of the non-management directors among those strategies are clarified. In the second part the emergence of the concept of non-management directorship system and the development of the mechanisms for increasing director independence are described and different forms of non-management directors in one-tier board structures are analysed. On this subject the legal designing of the concepts of independent and disinterested directorship which is developed in American law and non-executive directorship which is introduced in the British Law is analysed. In the third part, the concept of the supervisory directorship which corresponds to the non-management directorship in two-tier board system is examined. Forth part of the thesis focuses on the comparison of one-tier and two-tier board structures in application of the non-management directorship concept. Within this scope, it has been analysed whether there is a convergence in the functions of non-management directors in terms of supervision, strategy development and networking in the two types of board systems. Related to this analysis, the effectiveness of the non-management directors in one-tier and two-tier board systems and the role of the institutional investor regarding this effectiveness is evaluated. In recent years, depending on the inclination of convergence in different law systems, there has been an alignment effort in the European Union to have a single set of rules regarding the non-management directors. In this respect as a final focus point, in this part, the regulations of the European Union regarding the non-management directors are examined. The fifth part is dedicated to legal design of the independent directorship which is regulated under the non-management directorship concept in the Turkish law. Turkish Commercial Code is the general code that regulates all joint stock corporations including the publicly held ones. Therefore in order to explain the effects of Anglo-American approach on the administrative organ, the approach of the Turkish Commercial Code regarding the structure and functioning of the board of directors which are based on corporate governance principles are explained. Following that general introduction, the system change regarding the corporate governance principles in Turkey which consists of application of mandatory rules rather than "Comply or Explain" approach that is applicable to independent directors is explained. After that the independence criteria which are set for the independent directors under the capital market regulations for publicly held joint stock corporations and the role of independent directors in decision making mechanism are analysed. Finally, the structure and functioning of the board committees are evaluated by examining the functions of the independent board members.

Vergi hukuku kurum ve işlemlerini iktisadi hayatın işleyişi üzerine kurmuştur. İktisadi hayat ise ticaret hukuku, borçlar hukuku ve medeni hukuk gibi özel hukuk kurallarının denetimindedir. Bu durumun doğal bir sonucu olarak da vergi hukuku vergiyi doğuran olayları tanımlarken özel hukukun kurum ve kavramlarından faydalanmaktadır. Hukuki işlemlerin en önemlilerinden biri olan özel hukuk sözleşmeleri de vergilendirmenin sebep unsurunu oluşturabilmektedir. Çalışmamızda vergi hukukunun özel hukuk ile ilişkisi açıklanmış ve özel hukuk sözleşmelerinin vergi hukukundaki geçerlilikleri literatürdeki farklı görüşlere, yargı kararlarına ve İdare'nin görüşlerine yer verilerek araştırılmıştır. Özel hukuk sözleşmeleri ile ortaya çıkartılabilen sayısız durumda her iki hukuk dalının aynı olaya farklı bakış açıları mükellefler ve İdare'nin sıklıkla karşı karşıya gelmesine sebep olmaktadır. Vergiyi doğuran olayın sözleşmelerle ortaya çıkması halinde adil bir vergilendirme bu sözleşmelerin hukuki nitelendirmelerinin doğru yapılmasıyla mümkün olmaktadır. Ayrıca vergi hukukunun özel hukuk kavramlarına atfettiği anlamlar verginin yasallığı ilkesi çerçevesinde kanunlarla şekillenmelidir. Anahtar Kelimeler : Vergi Hukuku, Özel Hukuk Sözleşmeleri, Verginin Yasallığı. Tax law establishes its institutes and procedures as based on the operation of the financial life. Financial life is under the control of the rules of the private laws such as trade law, obligations law and civil law. As a natural consequence of this, when tax law defines the events that give rise to tax, it also benefits from the institutions and concepts of the private law. Private law contracts, which are among the most important legal procedures, may also result in taxation. In our study, the relation of the tax law with private law is explained and the validity of the private law contracts in tax law is examined by inclusion of different opinions in the literature, judicial decisions and the opinions of the Administration. The different points of views of both branches of law about the same event in countless number of cases, which occur as a result of private law contracts, cause the tax payers come up against the Administration frequently. If the event giving rise to taxation is a result of the contracts, then a fair taxation is possible through correct legal identification of such contracts. Moreover, the meanings referred by the tax law to the private law concepts should be shaped by the laws within the frame of the principle of the legality of tax Keywords : Tax Law, Private Law Contracts, Legality of Tax