THE ASSESMENT OF TAKE-OVER OPERATIONS IN CUSTOMS ENTREPOTS REGIME IN TERMS OF VALUE-ADDED TAX AND CORPORATION TAX.

As a natural consequence of the rule of subjecting customs transactions as a international trade, certain customs regimes must be applied. Customs Regimes are the most applicable facilaties to the Customs Certified Transactions or Uses. Acquired by fully responsible real persons and institutions bringing goods to Turkey within the context of customs entrepots and sell these goods by transferring them from the entrepots and acquire earnings are subject to taxation. The taxation of the income obtained at the time of the transfer of the goods to another company by issuing the invoice for the Customs VAT on customs is the problem of many foreign tradeers who will not be evaluated as the revenue gained from the sale. The article evaluated these points separately in terms of the Customs Legislation.