This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

ABSTRACT REGULATORY FRAMEWORK OF THE SECTOR-SPECIFIC AND COMPETITION RULES IN THE TELECOMMUNICATIONS SECTOR IN TURKEY IN THE LIGHT OF THE EU LAW Aydemir, Duygu M.S., Department of European Studies Supervisor: Assist. Prof. Dr. Gamze As&ccedil / ioglu-&Ouml / z May 2008, 189 pages This thesis examines the role of the sector-specific rules and competition rules in the liberalized telecommunications markets. It aims to analyse the design of the legal and institutional framework of these two sets of rules in the liberalized telecommunications sector in Turkey in the light of the EU law. To this purpose, the thesis initially compares and contrasts the main characteristics of and shared responsibilities between the sector-specific and economy-wide competition rules and institutions in the post-liberalization and post-privatization period. Then, the thesis explores the EU approach on the balance of influence between these two sets of rules and institutions. Against this background, the thesis examines role, design and interaction of the sector-specific and competition rules and institutions in the recently liberalized Turkish telecommunications markets. It, also, analyses some important competition law cases concluded by the Competition Authority. The thesis has two main arguments. Firstly, it argues that liberalization and privatization in the telecommunications sector does not automatically lead to the competitive environment in the sector. Competitiveness of the markets after the postliberalization and post-privatization period critically depends on the existence of a robust, coherent, and transparent regulatory framework ensuring a smooth balance between the sector-specific and the competition rules and institutions. Second argument is that sector-specific rules have a transitional character. As telecommunications markets move towards effective competition, sector-specific regulation will be reduced and the role of the competition rules in those markets will increase.

This thesis analyzes the state aids policy in EU especially by taking the post-2008 crisis implementations in the banking sector into consideration. The main goal of the thesis is to examine the questions about how the EU directs the considerably strict state aids policy in the crisis term and whether or not there has been a turn in state aids policy tradition during the crisis. For this purpose, the study, first, evaluates the competition policy as the umbrella title for state aids policy, the definition and components of state aids and international rapprochements to state aids policy. Then, the tradition of state aids policy in EU is explained by taking the history and sources of this policy into consideration. Under the light of this advance information, actions of the Union during the post-2008 financial crisis related to the banking sector are tried to be evaluated. State aids implementations in general, attitudes in crisis periods and recent efforts in legislation processes about state aids in Turkey as a candidate country make it worth to link the subject of state aids in Turkey with the study as a subordinate title.

This thesis aims at answering two questions under the topic of Harmonisation of Industrial Property Rights Protection Procedures in the European Union. The questions researched are: &ldquo / What are the current systems of Industrial Property Rights protection in the world, in the European Union and Turkey?&rdquo / and &ldquo / Is there a way for Turkey to be included within the EU Industrial Property protection system in the future while still being under the relation of Customs Union?&rdquo / . To answer these questions current systems of Industrial Property Rights protection in the world, in European Union and Turkey is briefly analyzed and following this analysis, a proposal for a closer cooperation in Industrial Property protection system of Turkey with the European Union is given backed up with a comparison of statistical data of EU, Turkey and candidate countries.