EVALUATION OF THE REGULATIONS FOR THE EXCEPTION TO THE REQUIREMENT OF EXAMINATION AND OPINION IN THE INVESTIGATION OF TAX EVASION CRIME

Didem Türker

Makale detayları

EVALUATION OF THE REGULATIONS FOR THE EXCEPTION TO THE REQUIREMENT OF EXAMINATION AND OPINION IN THE INVESTIGATION OF TAX EVASION CRIME

Yazarlar:

Didem Türker

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 1, pp.321-358

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283832

pISSN:

2651-4141

Anahtar kelimeler:

Özet:

 The notification of tax evasion crimes and the investigation procedure are specially regula-ted in Article 367 of the Tax Procedure Code. The condition of tax inspectionopinion and opinion is important for the investigation of tax evasion crimes and the execution of the trial. The legislator added new paragraphs to the related article with Article 5 of Law No. 7318 dated 29042021 and Article 5 of Law No. 7394 dated 08042022. With these added parag-raphs, it is seen that the results of the tax examinationopinion sought for tax evasion crimes and the condition of opinion are not required in some cases. As a result of the study, it was concluded that these regulations brought by the legislator constitute a violation of the Cons-titution, may cause violations of rights in practice and may cause controversial situations. The unconstitutionality of the relevant regulations has been examined especially in terms of the principle of equality, the right to a fair trial and the principle of the individuality of the penalties.

 The notification of tax evasion crimes and the investigation procedure are specially regula-ted in Article 367 of the Tax Procedure Code. The condition of tax inspectionopinion and opinion is important for the investigation of tax evasion crimes and the execution of the trial. The legislator added new paragraphs to the related article with Article 5 of Law No. 7318 dated 29042021 and Article 5 of Law No. 7394 dated 08042022. With these added parag-raphs, it is seen that the results of the tax examinationopinion sought for tax evasion crimes and the condition of opinion are not required in some cases. As a result of the study, it was concluded that these regulations brought by the legislator constitute a violation of the Cons-titution, may cause violations of rights in practice and may cause controversial situations. The unconstitutionality of the relevant regulations has been examined especially in terms of the principle of equality, the right to a fair trial and the principle of the individuality of the penalties.

 The notification of tax evasion crimes and the investigation procedure are specially regula-ted in Article 367 of the Tax Procedure Code. The condition of tax inspectionopinion and opinion is important for the investigation of tax evasion crimes and the execution of the trial. The legislator added new paragraphs to the related article with Article 5 of Law No. 7318 dated 29042021 and Article 5 of Law No. 7394 dated 08042022. With these added parag-raphs, it is seen that the results of the tax examinationopinion sought for tax evasion crimes and the condition of opinion are not required in some cases. As a result of the study, it was concluded that these regulations brought by the legislator constitute a violation of the Cons-titution, may cause violations of rights in practice and may cause controversial situations. The unconstitutionality of the relevant regulations has been examined especially in terms of the principle of equality, the right to a fair trial and the principle of the individuality of the penalties.

 Vergi kaçakçılığı suçlarının bildirimi ve soruşturma usulü Vergi Usul Kanununun 367nci maddesinde özel olarak düzenlenmiştir. Vergi incelemesigörüş ve mütalaa şartı vergi kaçakçılığı suçlarının soruşturulması ve yargılamanın yapılabilmesi için önem arz etmektedir. Kanun koyucu 29042021 tarihli 7318 sayılı Kanunun 5inci maddesi ve 08042022 tarihli 7394 sayılı Kanunun 5inci maddesi ile ilgili maddeye yeni fıkralar eklemiştir. Eklenen bu fıkralarla vergi kaçakçılığı suçları için aranan vergi incelemesiningörüşün sonuçlarının ve mütalaa şartının bazı durumlar için aranmadığı görülmektedir. Çalışmanın sonucunda kanun koyucunun getirmiş olduğu bu düzenlemelerin Anayasaya aykırılık teşkil ettiği, uygulamada hak ihlallerine sebebiyet verebileceği ve tartışmalı durumlara neden olabileceği sonucuna varılmıştır. İlgili düzenlemelerin Anayasaya aykırılığı özellikle eşitlik ilkesi, adil yargılanma hakkı ve cezaların şahsiliği ilkesi bakımından incelenmiştir.

Makale detayları

EVALUATION OF THE REGULATIONS FOR THE EXCEPTION TO THE REQUIREMENT OF EXAMINATION AND OPINION IN THE INVESTIGATION OF TAX EVASION CRIME

Yazarlar:

Didem Türker

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 1, pp.321-358

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283832

pISSN:

2651-4141

Tax Evasion

Tax Analysis

Legal Opinion

Equality

Right to Fair Trial

vergi kaçakçılığı

vergi incelemesi

Mütalaa

Eşitlik İlkesi

Adil Yargılanma Hakkı

Sayı

Makale detayları

Yazarlar: Didem Türker

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Hukuk

Dergi: Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 1, pp.321-358

Belge Tipi: Makale

Yayın Tarihi: 1/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001283832

pISSN: 2651-4141

Sayı

Yazarlar:

Didem Türker

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.27 Issue 1, pp.321-358

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283832

pISSN:

2651-4141