The legal certainty principle: Evaluations within the framework comparative tax law

Legal certainty which is principle general law and tax law, assessed by laws, administrative acts and court decisions in countries that civil law and common law. Legal certainty and the principle of legal certainty is discussed with German law and doctrine. This is valuable in the civil law and common law countries. With this, while civil law and common law theory evaluates this principle, this theory is inadequate to evaluation the differences countries especially tax law. The legal certainty principle has made the subprinciples valuable in each country. The knowable, reliability and predictability of law which aspects of legal certainty, made subprinciple norm. Legal certainty with its subprincibles should be discussed in all countries and legal systems. The principle of legal certainty is compared with the theoretical foundations of civil law and common law, and comparative tax law. In this study, discussed legal certainty principle in tax law civil law and common law countries. With this, different interpretation of court decisions, and its protection took up the judgments of German and Turkish Supreme Courts, ECHR in tax law. Keywords: Legal certainty, comparative tax law, legal certainty principle, European Court Human Rights, tax law, common law