03.06.2026 19:40
The Constitutional Court annulled the legal provision allowing the collection of income tax unpaid by sports clubs from athletes, finding it unconstitutional.
The Constitutional Court (AYM) annulled a legal provision allowing the collection of unpaid income tax from athletes by sports clubs, finding it unconstitutional.
According to the decision published in the Official Gazette, the Antalya 1st Tax Court applied to the AYM for the annulment of the rule regulated in the temporary Article 72 of the Income Tax Law No. 193, which stipulates that if taxes withheld from athletes' wage income are not paid to the tax office by those responsible for withholding, these unpaid taxes cannot be offset against the taxes calculated on the annual income tax return filed by the athletes.
In the court's application, it was stated that the contested rule, which imposes the condition that those responsible for withholding must have paid these taxes for the offset of the income tax withholding against the tax calculated on the annual return, constitutes a disproportionate interference with the athletes' right to property.
The application also noted that this situation causes inequality among athletes who have contracts with different sports clubs. The High Court found the rule unconstitutional and annulled it.
FOUND TO VIOLATE THE PRINCIPLE OF PROPORTIONALITY
In the AYM's decision, it was explained that the right to property is a right that allows a person to use their property as they wish, benefit from its fruits, and dispose of it, provided they do not harm others' rights and comply with legal limitations.
The decision included the following assessments:
"It is indisputable that those responsible for paying taxes are naturally liable for the payment of taxes withheld from wages at the source, and that taxpayers have no discretionary authority at this stage regarding the withheld taxes. Furthermore, if the withheld taxes are not paid by the tax responsible, it is also possible to forcibly collect the tax debt from those responsible under the provisions of Law No. 6183 on the Collection Procedure of Public Receivables dated July 21, 1953. Accordingly, it has been concluded that the rule allowing the collection of taxes withheld at the source from the taxpayer in the event of non-payment by those responsible imposes an excessive burden on individuals and violates the principle of proportionality."