UNLAWFUL EVIDENCE IN TURKISH TAX LAW: AN EVALUATION IN ACCORDANCE WITH JUDICIAL DECISIONS

Serdar Şahin

Makale detayları

UNLAWFUL EVIDENCE IN TURKISH TAX LAW: AN EVALUATION IN ACCORDANCE WITH JUDICIAL DECISIONS

Yazarlar:

Serdar Şahin

Yayıncı:

Selcuk University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Selçuk Üniversitesi Hukuk Fakültesi Dergisi Vol.33 Issue 1, pp.435-477

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343918

pISSN:

1306-8075

Anahtar kelimeler:

Özet:

 The subject of the study is the evaluation of the possibility of considering evidence obtained in violation of the law in the establishment of the verdict in Turkish Tax Law, which adopts a broad principle of freedom of evidence. In this context, in addition to different approaches in national and international literature, judicial decisions were examined in detail and the subject was explained from different perspectives. As a result, it was concluded that the effects of evidence in forming conscientious conviction cannot be ignored, but considering evidence obtained in violation of the law and law in the establishment of the verdict, except for extraordinary exceptional cases, is incompatible with the principle of the rule of law. In order to solve the problem, it was concluded that the authority regulation in the application of the methods of obtaining information by the tax administration and the seizure process in the inspection institution regulated in the Tax Procedure Law No. 213 should be rearranged in accordance with the Criminal Procedure Law No. 5271, and the Ministry of Treasury and Finance should prepare guiding application directives for exceptional situations that may arise in line with past experiences and incidents brought to court.

 The subject of the study is the evaluation of the possibility of considering evidence obtained in violation of the law in the establishment of the verdict in Turkish Tax Law, which adopts a broad principle of freedom of evidence. In this context, in addition to different approaches in national and international literature, judicial decisions were examined in detail and the subject was explained from different perspectives. As a result, it was concluded that the effects of evidence in forming conscientious conviction cannot be ignored, but considering evidence obtained in violation of the law and law in the establishment of the verdict, except for extraordinary exceptional cases, is incompatible with the principle of the rule of law. In order to solve the problem, it was concluded that the authority regulation in the application of the methods of obtaining information by the tax administration and the seizure process in the inspection institution regulated in the Tax Procedure Law No. 213 should be rearranged in accordance with the Criminal Procedure Law No. 5271, and the Ministry of Treasury and Finance should prepare guiding application directives for exceptional situations that may arise in line with past experiences and incidents brought to court.

 The subject of the study is the evaluation of the possibility of considering evidence obtained in violation of the law in the establishment of the verdict in Turkish Tax Law, which adopts a broad principle of freedom of evidence. In this context, in addition to different approaches in national and international literature, judicial decisions were examined in detail and the subject was explained from different perspectives. As a result, it was concluded that the effects of evidence in forming conscientious conviction cannot be ignored, but considering evidence obtained in violation of the law and law in the establishment of the verdict, except for extraordinary exceptional cases, is incompatible with the principle of the rule of law. In order to solve the problem, it was concluded that the authority regulation in the application of the methods of obtaining information by the tax administration and the seizure process in the inspection institution regulated in the Tax Procedure Law No. 213 should be rearranged in accordance with the Criminal Procedure Law No. 5271, and the Ministry of Treasury and Finance should prepare guiding application directives for exceptional situations that may arise in line with past experiences and incidents brought to court.

 Çalışmanın konusu; geniş bir delil serbestisi ilkesi benimseyen Türk Vergi Hukukunda kanunlara aykırı bir şekilde elde edilen delillerin hükmün kurulmasında dikkate alınabilirliğinin değerlendirilmesidir. Bu kapsamda çalışmada ulusal ve uluslararası literatürde yer alan farklı yaklaşımların yanı sıra yargı kararları ayrıntılı bir şekilde incelenerek konu farklı yönleriyle açıklanmıştır. Sonuç olarak delillerin vicdani kanaat oluşturmada etkilerinin göz ardı edilemeyeceği ancak kanunlara ve hukuka aykırı bir şekilde elde edilen delillerin olağanüstü istisnai durumlar dışında hükmün kurulmasında dikkate alınmasının hukuk devleti ilkesiyle uyuşmadığı kanaatine varılmıştır. Sorunun çözümüne yönelik olarak 213 sayılı Vergi Usul Kanununda düzenlenmiş bulunan yoklama müessesesinde yer alan el koyma işlemi ile vergi idaresinin bilgi edinme yollarının uygulanmasında yetki düzenlemesinin 5271 sayılı Ceza Muhakemesi Kanunu ile uyumlu bir şekilde yeniden düzenlenmesi, Hazine ve Maliye Bakanlığınca geçmiş tecrübeler ve yargıya intikal eden olaylar doğrultusunda oluşabilecek istisnai durumlara yönelik yol gösterici uygulama yönergeleri hazırlanması gerektiği sonucuna ulaşılmıştır.

Makale detayları

UNLAWFUL EVIDENCE IN TURKISH TAX LAW: AN EVALUATION IN ACCORDANCE WITH JUDICIAL DECISIONS

Yazarlar:

Serdar Şahin

Yayıncı:

Selcuk University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Selçuk Üniversitesi Hukuk Fakültesi Dergisi Vol.33 Issue 1, pp.435-477

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343918

pISSN:

1306-8075

Evidence

Evidence in Tax Law

Evidence Contrary to Law

Evidence Not in Accordance with Law

Evidence in Judicial DecisionsDelil

Vergi Hukukunda Delil

Kanuna Aykırı Delil

Hukuka Uygun Olmayan Delil

Yargı Kararlarında Delil.

Sayı

Makale detayları

Yazarlar: Serdar Şahin

Yayıncı: Selcuk University

Ana Başlıklar: Vergi Kanunu

Dergi: Selçuk Üniversitesi Hukuk Fakültesi Dergisi Vol.33 Issue 1, pp.435-477

Belge Tipi: Makale

Yayın Tarihi: 3/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001343918

pISSN: 1306-8075

Sayı

Yazarlar:

Serdar Şahin

Yayıncı:

Selcuk University

Ana Başlıklar:

Vergi Kanunu

Dergi:

Selçuk Üniversitesi Hukuk Fakültesi Dergisi Vol.33 Issue 1, pp.435-477

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001343918

pISSN:

1306-8075