Tax Procedural Law, Turkey Code No. 213/1961, which deals with the basic procedures applicable to all taxes in Turkey since it is a cornerstone of Turkish tax application, sets out economic substance requirements. The first provision of article 3 stipulates that the tax laws shall take effect with their plain meaning and spirit; in cases where the literal construction (wording) is not clear, the provisions of the tax laws shall be enforced by considering their object, their position in the structure of the law and their relationship with the other articles of the law.