Analysis on proportionality approach of Constitutional Court decisions applied to individual applications regarding violation of property rights through taxation

The principle of proportionality is a common border with regards to the interventions to fundamental rights and freedoms and is used extensively by both our Supreme Court and the European Court of Human Rights in their decisions. Supreme Court of Turkey has examined the files of many applicants, since 2012, claiming there has been an interference with the right to property through taxation, as a means of individual application and learned the details of violations directly from the person concerned. Since the individual application enables the violated party to personally convey the problem, there is no doubt that it provides a very healthy information flow. Since the Supreme Court supervises about the proportionality of the intervention, it is such a valuable method to directly convey the experiences of the violated party claiming who has experienced the violation. It is very likely for the authorized parties to harm the right to property during the exercise of its taxation authority. Due to the public benefit, it is very important to balance both the regulations and discretion power of administration against the personal rights and freedoms. It is obvious that the approach of our Supreme Court to this issue is to be in harmony with the practices of the European Court of Human Rights. As a side note, we believe that efforts to balance the public interest and individual rights and freedoms will carry us to a much further point in a very short term. Key Words: Proportionality, İndividual Application, Legality