Turkiye’s Constitutional Court annuls rule that allows blocking access to digital services upon default on Digital Services Tax liability

• A Turkish Constitutional Court decision has annulled a provision in Digital Services Tax Law No. 7194 that allowed the government to block access to a digital service provider’s services if it failed to timely report or pay certain tax obligations.
• The annulment decision will enter into force nine months after 12 September 2023, the date of publication in the Official Gazette.

Source EY

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