Turkey: A New Opportunity For Taxpayers: Individual Application To The Constitutional Court

Last Updated: 5 June 2013
Article by Zeki Gündüz

I. General

Individual application to the Constitutional Court is a new legal remedy admitted into the Turkish legal system upon approval by referendum held on September 12, 2010 of the Law on Amending Certain Articles of the Constitution of the Turkish Republic, dated 7/5/2010 and numbered 5982. Since it is new as well as different from both the current administrative and judicial remedies and the individual application mechanism arranged in the European Convention on Human Rights, it is more important to introduce this remedy to tax payers.

Essentially, it is expected that the individual application of this right, which could be defined as an exceptional and secondary remedy used by the individuals whose fundamental rights and freedoms have been violated by the actions or negligence of the public force, only after all other remedies have been exhausted, is also used by the tax payers effectively against the violations of rights.

II. Positive Law Basis

The reason of the system is to prevent violations of the fundamental rights and freedoms assured by the Constitution, and, in the case of an actual violation, to eliminate such violation together with its results. In particularly, articles 45 and 51 of the Law on Establishment of the Constitutional Court and Its Judgment Methods (dated 30/3/2011 and numbered 6216), which has been in force since 23 September 2012 and regulates the individual application, include arrangements that concretize these Constitutional provisions.

The Constitutional Court Bylaws published in the Official Gazette dated 12/7/2012 and numbered 28351 include rather detailed provisions on the functioning of the individual application procedure.

The law is based on the Council of Europe's Committee of Ministers' recommendation number 2004(6). In this context, with the Interlaken Declaration adopted by the Council of Europe's Committee of Ministers on February 9, 2010, the state parties have undertaken to establish as soon as possible the mechanisms required to implement the Covenant and effectively eliminate the violations of fundamental rights in their national laws.

In our country, the proposed constitutional amendment prepared by the Constitutional Court in 2004, which includes the individual application, has been approved by the Venice Commission with its opinion dated 29/06/2004 and numbered 296/2004. Besides, the Venice Commission evaluated in its opinion dated 18 October 2011 and numbered 612/2011 the Law No. 6216 on Establishment of the Constitutional Court and Its Judgment Methods, and confirmed in the same opinion that the individual application arrangements follow the samples already known to the European countries and meet the European standards.

What is essential for the European Council bodies is that the state parties establish in their national laws the mechanisms to eliminate the human rights violations. The right to file an individual application with the Constitutional Court is undoubtedly the most important one of such mechanisms.

II. Scope of the Right

The public force behaviour that warrants an individual application may be either a positive behaviour in the form of an action or transaction or a negative behaviour in the form of non-performance of a transaction or action that must be performed. Filing an individual application about negligence of the public force will be possible only if the public bodies are obliged to take an action.

On the other hand, the actions that may be the subject of an individual application are the public force actions that are binding and mandatory for the individuals. Since it will be necessary that the action specified in an individual application violates the individual's basic constitutional right, non-binding actions (e.g. general directives, delivery of opinions in-house, expert reports, suggestions, or recommendations, etc.) will not be the subject of any individual application.

In this context, although it is possible for the taxpayers to apply to the Constitutional Court for the entire fundamental rights and freedoms assured by the Constitution, it is obviously expected that most of the applications will be on the violations of the property right and/or the principle of equality. Nevertheless, a number of rights and freedoms such as the right to due process, right against self-incrimination, right to privacy stand out as the other rights that may be used by the taxpayers effectively.

In daily practice, the taxpayers' rights are violated by actions or transactions based on material or formative tax laws, as is the case in many countries. The decisions to be taken by the Constitutional Court on several transactions that have been initially rejected as they were not final and executable under the administrative jurisdiction rules (e.g. the decisions rejected by the court of first instance but approved by the Council of State in the cases opened against the transactions such as rejection of loss reduction reports or the reduction request for VAT, the accrual slips) or on various unfair practices emerging from the collection law (precautionary attachment, precautionary accrual, calling on a guarantee, cancellation of the collusive sale) are highly anticipated, because it is quite possible that the decisions of the constitutional judges who will approach the matter from the viewpoint of the constitutional technique rather than the taxation technique will be in favour of the taxpayer.

III. Conclusion

We hope that, with this new method which is rather important for the taxpayer's rights and thus must be vigilantly applied, new discussions will be started in the Turkish literature and tax administration with regard to the nature of tax liability, and that a new approach based on a regard for human rights will be negotiated for taxpayers.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
Zeki Gündüz
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions