NEWSLETTER-2019-metin

324 NEWSLETTER 2019 Conclusion Through the promulgation of Law No. 7161, exchange differ- ences are included under Article 24 of the VAT Code. Therefore, at the current stage, it is clearly regulated that VAT should be applied for exchange differences in relation to domestic deliveries and services. However, the ignorance of all the former court decisions and, espe- cially, the decision of the Plenary Session of the Tax Law Chamber through the promulgation of a new law, is thought provoking in terms of the legality principle of tax.