General and common rules laid down unilaterally by the employer on working conditions and the functioning of the establishment are called international regulations. Internal regulations have the force of an individual employment contract and therefore, are in the same level in the hierarchy of norms.

As well as the judges at benches, the persons in the following positions are considered as “judge”:

- All of the public prosecutors,

- Almost all of the middle level and senior bureaucrats assigned in the central organization of the Ministry of Justice, the CoJP and justice inspectors,

- President and members of supreme courts and the public prosecutors assigned in these courts,

- Most of the judges assigned as rapporteurs in the supreme courts.

Therefore, the correct option is A.

Public finance is a field of social sciences which studies the role of the government in the national economy.

The principle of the natural judge constitutes a fundamental guarantee of the right to a fair trial. This principle means that no one can be tried other than by an ordinary, pre-established, competent tribunal or judge.

A valid arbitration agreement obliges the parties to resort to arbitration for the resolution of the dispute subject to the relevant arbitration agreement instead of national courts. If one of the parties infringes his/her obligation to arbitrate and brings an action before the court a matter, which is the subject of an arbitration agreement, the other party may make an objection as to the arbitration pursuant to Article 5.

In Turkish taxation system, rights, burdens, ways of implementing mandates and carrying out duties along with principals of accrual are regulated by the Tax Procedures (TP) Code No. 213. This Law comprises procedural and formal provisions of
all tax laws.

According to Article 2/1/b of the Mediation Law, mediation is a dispute resolution method conducted voluntarily with the participation of an impartial and independent third person who has gone through a special training and who, by applying systematic techniques, is bringing the parties together to discuss and negotiate; ensuring mutual understanding between the parties and the development of a communication process in order for them to produce their own solutions, and who may suggest a resolution in case it becomes apparent that the parties may not find a mutual solution.

According to Article 20 of the Mediation Law, only Turkish citizens, who are graduates of law faculties, and who possess at least five year experience in his/her profession, may be a mediator. The mediator shall also have full capacity, not be condemned due to an intentional crime, and finish the mediation training and pass the written exam important to be conducted by the Ministry of Justice.

Employment contracts of definite and indefinite duration are governed in articles 11 and 12 of the Turkish Labour Act. Unless otherwise agreed upon by the parties, an employment contract is deemed to have been concluded for an indefinite duration. However, mutual agreement of the parties on a fixed term is not sufficient to deem an employment contract of definite duration.

According to article 8 of the Turkish Labour Act, employment contracts are not subject to a special form unless otherwise set forth in the law. The employment contracts that form an exception to this rule and shall be concluded in writing are as follows:

• Fixed term employment contracts with a duration of one year or longer

• On call employment contracts

• Employment contracts for distance work

• Employment contracts for temporary work

• Gang contracts

• Employment contracts concluded with the legal representatives of a child or young worker

• All employment contracts subject to the Maritime Labour Act

• All employment contracts subject to Press and Media Labour Act 

Therefore, the correct option is C.

A limitation is imposed on the freedom to conclude an employment contract with regard to various groups by prohibiting the formation of an employment relationship with such groups either in full or concerning various activities. Such groups and relevant activities are as follows:

Limitations in terms of age,

Limitations in terms of gender,

Limitations in terms of nationality.

Therefore, the correct option is D.

According to article 9 of the Turkish Constitution, judicial power shall be exercised by impartial and independent courts on behalf of the Turkish Nation.

A party to a labor dispute may not just ignore the mediation negotiations even though he/ she is not willing to find a solution through mediation, because his/her non-attendance to the negotiations will be penalized at the end of the court proceedings. Therefore, the correct option is E.

The language of the arbitration shall be Turkish or any other language, which is the formal language of a state that is recognized by the Republic of Turkey. The parties are free to agree on the language or languages to be used in the arbitral proceedings. Failing such agreement, the arbitral tribunal shall determine the language or languages.

According to article 71 of the Turkish Labour Act, children under the age of 15 shall not be put to employment. However, children who are 14 years old or above and have completed their mandatory elementary education can be employed in light work that does not hinder their physical, mental and moral development and for those continuing their education, their schooling. Furthermore, children under the age of 18 shall not be employed in underground and underwater work, as well as in the night work of industrial activities.

Tax objects of real estate tax are the buildings and lands in Turkey and within the municipality frontiers.