Mülkiyet Hakkına Vergi Müdahaleleri (İnsan Hakları Bağlamında Değerlendirme)

Abstract

The purpose of this study is to find answers to the questions in which scope and context of the individual application system, which is a completely new legal establishment in our country's law practice, can form a judicial guarantee within the scope of the tax interventions made to individuals’ property rights by public authorities and how to find a balance between the right to tax arising from the sovereign rights of states and the limitations arising from individual application that may arise within the scope of protecting the property right. As presented at the end of the study, the Constitutional Court has decided that the “property right” included in the Article 35 of the Constitution and Protocol No. 1, additional to the European Convention on Human Rights has been violated, even if it has determined that many tax interventions brought before it through individual application, if this intervention is not based on the law, does not pursue a legitimate aim or has an excessive nature. Furthermore, although the Constitutional Court has determined the judicial knowledge of the European Court of Human Rights as its roadmap, it has sometimes signed provisions that are more protective natured for taxpayers in its many decisions on tax disputes in accordance with the establishment purpose of the individual application establishment. In conclusion, with the decisions of the Constitutional Court regarding the tax interventions against the property right, it has been ensured that the European Convention on Human Rights becomes more effective on tax disputes and contributes to the rights-centred paradigm that is developing in our country's human rights judicial understanding.