Türk vergi hukuku'nda Anayasa Mahkemesi'ne bireysel başvuru yolu
[ X ]
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Türkiye Cumhuriyeti Anayasasında 2010 yılından itibaren yerini almış olan Anayasa Mahkemesi'ne Bireysel Başvuru Yolu, temel hak ve özgürlüklerin ihlalinde başvurulan bir yöntemdir. Her alanda olduğu gibi vergilendirme alanında da temel hak ve özgürlükler konusunda hak ihlaline yol açıp, bireysel başvuruya konu olabilecek haklar mevcuttur. Bu sebeple, tezdeki amaç, vergilendirme alanında hangi temel hak ve özgürlükler için bu yola başvurulacağıdır. Başvurunun tanımı, kapsamı, özellikleri ve hangi temel hak ve özgürlüklerle ilgili başvurulması gerekir bu konuları örnek mahkeme kararlarını da değinerek belirtmeye çalıştım. Temek hak ve özgürlüğün, bireysel başvuru yoluna konu olabilmesi için, Anayasa'da ve Avrupa İnsan Hakları Sözleşmesi ve buna ekli protokollerde ortak olarak yer alması gerekmektedir. "Çalışma Hakkı" , Anayasa'da yer alma şartını sağlarken, Avrupa İnsan Hakları Sözleşmesi ve buna ekli protokollerde yer almamasından dolayı bireysel başvuruya konu edilememektedir. "Çalışma Hakkı" nın ihlali durumunda da bireysel başvuru yoluna gidilebilmelidir.
Individual application to the Constitutional Court was introduced into the Turkish legal system by the 2010 constitutional amendments. After this amendment was enacted, it became possible to apply to the Constitutional Court individually if any of the fundamental rights and freedoms that are guaranteed in the Constitution and are in the scope of European Convention on Human Rights are violated by public authorities. Taxation policies may also lead to a violation of individual rights and may be the subject to an individual application to the Constitutional Court. In this article, it is aimed to furnish information on which fundamental rights and freedoms may be violated by taxation; description, scope and characteristics of the individual application, referring to the decisions of the Constitutional Court. In the context of individual application mechanism, a right or a freedom must be firstly guaranteed in the Constitution, besides it must be one of the rights and freedoms subjected in the Convention and its protocols. While "The Right to Work" is not in the common protection area of Constitution and the Convention, it can not be the subject of an individual application. This article reveals that in case of a violation of the right to work, individual application should be applied.
Individual application to the Constitutional Court was introduced into the Turkish legal system by the 2010 constitutional amendments. After this amendment was enacted, it became possible to apply to the Constitutional Court individually if any of the fundamental rights and freedoms that are guaranteed in the Constitution and are in the scope of European Convention on Human Rights are violated by public authorities. Taxation policies may also lead to a violation of individual rights and may be the subject to an individual application to the Constitutional Court. In this article, it is aimed to furnish information on which fundamental rights and freedoms may be violated by taxation; description, scope and characteristics of the individual application, referring to the decisions of the Constitutional Court. In the context of individual application mechanism, a right or a freedom must be firstly guaranteed in the Constitution, besides it must be one of the rights and freedoms subjected in the Convention and its protocols. While "The Right to Work" is not in the common protection area of Constitution and the Convention, it can not be the subject of an individual application. This article reveals that in case of a violation of the right to work, individual application should be applied.
Açıklama
Anahtar Kelimeler
Maliye, Finance
