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Ankara Üniversitesi Hukuk Fakültesi Dergisi
Article . 2016 . Peer-reviewed
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Ankara Üniversitesi Hukuk Fakültesi Dergisi
Article
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Erciyes University - AVESIS
Article . 2016
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https://dx.doi.org/10.1501/huk...
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TÜBİTAK ULAKBİM DergiPark
Article . 2016
Data sources: TÜBİTAK ULAKBİM DergiPark
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Claim

Anayasa Mahkemesi ve Avrupa İnsan Hakları Mahkemesi kararları çerçevesinde vergi hukukunda öngörülebilirlik

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2016 Turkey Turkish Publisher:Ankara Universitesi Hukuk Fakultesi DergisiJournal:Ankara Üniversitesi Hukuk Fakültesi Dergisi, volume 65, pages 2,423-2,444 (issn: 1301-1308, Copyright policy )
Authors: ŞİŞMAN, Gülden;

doi: 10.1501/hukfak_0000001866

Anayasa Mahkemesi ve Avrupa İnsan Hakları Mahkemesi kararları çerçevesinde vergi hukukunda öngörülebilirlik

Abstract

Vergilendirme ile ilgili ihlaller Avrupa Insan Haklari Sozlesmesinde Mulkiyet hakkinin ihlali kapsaminda degerlendirilmistir. Mulkiyet hakki, Avrupa Insan Haklari Sozlesmesi’nin Ek 1 Numarali Protokolunun 1. maddesinde duzenlenmektedir. Avrupa Insan Haklari Mahkemesi ve Anayasa Mahkemesi vergi ile ilgili duzenlemelerin ongorulebilirlik ilkesine aykiri olmasini mulkiyet hakkinin ihlali olarak degerlendirmistir. Ongorulebilirlik kavrami hukuk devleti ilkesinin bir yansimasi olarak karsimiza cikar. Ongorulebilirlik kisinin kendisi ile ilgili yasal duzenlemeleri onceden bilmesidir. Avrupa Insan Haklari Mahkemesi yasa kavrami cok genis yorumlamistir. Kanunlar, idarenin duzenleyici islemleri ve en onemlisi emsal kararlar bu cercevede degerlendirilmistir

Country
Turkey
Related Organizations
Keywords

Öngörülebilirlik;belirlilik;vergilendirme ilkeleri;vergilendirme yetkisi, Predictability;specificity;taxation principles;taxation authority

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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold