Publication: Anayasa mahkemesine bireysel başvuru kararlarının anayasal vergilendirme ilkeleri yönünden analizi
Abstract
Vergi hukukunu ilgilendiren uyuşmazlıklar sebebiyle Anayasal haklarının ihlal edildiğini ileri süren bireyler için, hukuk devleti ilkesi gereği idari ve yargısal çözüm yollarına başvuru imkanı bulunmaktadır. İhlal iddiaları kimi zaman idari aşamada çözüme kavuşurken, kimi zaman yargı aşamasında çözüme kavuşmaktadır. İstisnalar hariç olmak üzere iç hukukta tüketilmesi gereken yolları tüketen fakat hala hakkının ihlal edildiğini düşünenler, bireysel başvuru yoluna gidebilir. 23.09.2012 tarihinden sonra kesinleşen nihai kararlarda belirli hakların ihlal iddialarını inceleyen bireysel başvuru yolu on yıldır hukuk sistemimizde yer almaktadır. Bireysel başvuru kararlarının incelendiği çalışmada, ihlal iddialarının değerlendirilmesinde Anayasal vergilendirme ilkelerinin etkisi ve önemi ele alınmıştır. Kabul edilemezlik ve ret kararlarının fazla sayıda olması sebebiyle bireysel başvuru prosedüründe dikkat edilmesi gereken hususlara özellikle yer verilmiştir. Anayasal vergilendirme ilkeleri teorik ve pratik açıdan ayrı ayrı değerlendirilmiştir. İhlal edildiği ileri sürülen hakların neler olduğu, bireysel başvuruda ne tür kararlar verildiği, hukuki olayın özeti, hak ihlal edilmiş ise ihlalin giderim şekli tablo haline getirilmiştir. Konu edilen haklarda yaşanan ihlallerin azaltılması/ yaşanmaması için Anayasal vergilendirme ilkelerinin teoriden pratiğe dönüşmesi önem arz etmektedir.
Individuals who claim that their constitutional rights have been violated due to disputes concerning tax law have the opportunity to apply to administrative and judicial remedies in accordance with the principle of the rule of law. While allegations of violations are sometimes resolved at the administrative stage, they are sometimes resolved at the judicial stage. Except for the exceptions, those who have exhausted the means to be exhausted in domestic law, but still think that their right has been violated, can apply for an individual application. The individual application remedy, which examines the claims of violation of certain rights in the final decisions that became final after 23.09.2012, has been in our legal system for ten years. In the study, in which individual application decisions are examined, the effect and importance of Constitutional taxation principles in the evaluation of violation claims are discussed. Due to the high number of inadmissibility and refusal decisions, the issues that should be considered in the individual application procedure are especially included. Constitutional principles of taxation have been evaluated separately in terms of theory and practice. What the rights claimed to have been violated, what kind of decisions were made in the individual application, the summary of the legal event, and the remedy for the violation if the right was violated were tabulated. It is important to transform the constitutional taxation principles from theory into practice in order to reduce/ prevent violations of the rights in question.
Individuals who claim that their constitutional rights have been violated due to disputes concerning tax law have the opportunity to apply to administrative and judicial remedies in accordance with the principle of the rule of law. While allegations of violations are sometimes resolved at the administrative stage, they are sometimes resolved at the judicial stage. Except for the exceptions, those who have exhausted the means to be exhausted in domestic law, but still think that their right has been violated, can apply for an individual application. The individual application remedy, which examines the claims of violation of certain rights in the final decisions that became final after 23.09.2012, has been in our legal system for ten years. In the study, in which individual application decisions are examined, the effect and importance of Constitutional taxation principles in the evaluation of violation claims are discussed. Due to the high number of inadmissibility and refusal decisions, the issues that should be considered in the individual application procedure are especially included. Constitutional principles of taxation have been evaluated separately in terms of theory and practice. What the rights claimed to have been violated, what kind of decisions were made in the individual application, the summary of the legal event, and the remedy for the violation if the right was violated were tabulated. It is important to transform the constitutional taxation principles from theory into practice in order to reduce/ prevent violations of the rights in question.