Examination of violations of property rights in tax practices in light of individual applications to the Constitutional Court and the European Court of Human Rights decisions

The concept of property is a very old notion in the historical process. After the emergence of the concept of property with the first human societies, it started to be accepted as a right with the formation of the legal order. The basis of the property right used in the modern legal system was determined by the Roman Law. The right to property, which dates back to the Central Asian Turkish States in the history of Turkish law, has also taken its place in constitutional regulations over time. In the current constitution, the 1982 Constitution, the right to property is regulated as a fundamental right and freedom. As a result of the approval of the European Convention on Human Rights and the Protocol No. 1, which regulates the right to property, on 10.03.1954 with the Law No. 6366, it has been secured internationally. As a result of its sovereign authority, every state makes tax regulations in order to provide public finance. Regulations on taxes and similar financial liabilities are considered as interventions to property rights, since they cause a decrease in the economic assets of individuals. Since tax regulations directly or indirectly affect the property rights of individuals, they are expected to be established in accordance with certain conditions. These conditions have been set forth in principle by the Constitutional Court and the European Court of Human Rights, and each application is examined individually.