Interpretation of law concept within field of taxation: a review concerning the recent decisions of the Constitutional Court

Abstract

The Constitutional Court has concluded a series of taxation cases involving the individual appeals. Some of those cases have encapsulated that to make an individual deprived of property right can only be through law. By means of jointly-reading of Article 13, 35 and 73rd, the Constitutional Court interprets whether to be induced to violation of property right due to taxation. Additionally, the Court maintains to audit whether the tax laws and criminal tax laws are compliant with the Article 73rd and 38th of the Constitution respectively. Despite the both being diverse methods in terms of results, with the first of which if violation of property rights is made pursuant to law, with the latter, the principle of tax legitimacy, in other words, crime and punishment legality is checked. For the both methods, audition has something to do with qualitative attributes of the law, referring to caliber of the code. Recently, a base shift has been observed with the Court's evaluations regarding code concept for both individual appeals and norm control decisions. Lately, it seems that concept expansion of individual appeal decisions has increasingly influenced constitutional norm control. In this study, mentioned adverse interaction shall be discussed.