About

Tax research that is clearer,
traceable, and verifiable.

Our value comes not from a technology label but from source discipline, context, and auditable output.

01

What is HBV?

  • A research workspace for Turkish tax legislation and Danıştay tax case law.
  • It reviews the question in the context of the underlying facts.
  • It keeps legal basis and official verification links visible.
  • It turns findings into a traceable work product.
02

Why does it exist?

  • To show source, scope, and currency in one place.
  • To help taxpayers understand the basis for their next step.
  • To separate uncertainty instead of manufacturing certainty.
  • To move research from scattered tabs into one traceable flow.
03

How does it work?

  • Write your question or add a document to the research context.
  • Review legislation, private rulings (özelge), and case-law layers separately.
  • See the short result, assessment, and legal basis together.
  • Move to a deadline calculation or structured report when needed.
04

Principles

  • Evidence before conclusion — ambiguity is shown clearly when sources are insufficient.
  • Esas and karar numbers are never fabricated; case citations come only from verified records.
  • Effective date and scope are marked as separate evidence status from the result.
  • Processing stays on this device; data does not leave by default.
  • For information purposes only; it does not constitute legal or professional accountancy advice or services.