Principle of ex officio examination in Turkish tax jurisdiction

Tax jurisdiction refers to the judicial decision-making activity in which disputes between the taxpayer or the tax officer and the tax administration are resolved through the application of relevant legal rules. Among the basic principles of Turkish tax jurisdiction, the principle of ex officio examination comes first. The principle of ex officio examination is also one of the distinguishing features of the tax jurisdiction procedure from other adjudicatory procedures. In fact, evaluating and examining the Turkish tax jurisdiction apart from the principle of ex officio examination is nearly impossible. In this study, the principle of ex officio examination in Turkish tax jurisdiction has been comprehensively discussed and the relevant The Council of State decisions have been included. Before going on to the main subject, the historical development of tax jurisdiction was examined, the legal nature of tax cases was determined, and the principles included in the tax jurisdiction procedure were discussed. Thus, it is intended to reveal the purpose of the tax jurisdiction. Then, the principle of ex officio examination was conceptually investigated, the legal basis of the principle in tax jurisdiction was discussed, the reasons for its adoption were emphasized, and its scope and limits were determined. By determining the position of this principle in other jurisdictions, it is aimed to reveal the importance of the ex officio examination principle in tax jurisdictions. Within the framework of the ex officio examination principle, this study analyzes the tax jurisdiction's evidence system and the burden of proof. In the last part of the study, the principle of ex officio examination in The Council of State decisions is discussed in more detail. Additionally, some controversial topics in tax jurisdiction have been addressed, and new decisions on this issue have been evaluated within the principle of ex officio examination. In this context, the principle of ex officio examination is also discussed within the framework of the right to a fair trial. Keywords: Tax Jurisdiction, Principle of ex Officio Examination, Right to Fair Trial, The Council of State Decisions.