353 LABOR LAW framework of a mutual rescission agreement prior to 27.03.2018, will be rejected and returned as a result of the application of an employee within the statute of limitations. In the event that a tax, which is subject to TPL and must be refunded pursuant to a judicial decision after collection, is requested to be returned together with “legal/statutory” interest without any legal basis, “deferment” interest that is regulated under Article 112/4 of the TPL should be regarded.
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