Analysis of binding judicial decisions as a source of Tax Law in Turkey (as at period 1950-2010)

Sources of positive law, binding in terms of primary and auxiliary sources can be divided into two. The same distinction in tax law, any norm of the resource to put a new tax norm to be applied to sets the criteria.In general, all sources of positive law in the current tax law, but these sources are inherently a part of the tax law has some unique features. In addition to the positive law tax ruling sources such as tax law, there are some specific help. Council of State revoked the decisions of the Constitutional Court with case law decisions on the unification of tax law as positive law is among the primary sources.In this study, the period of 1950-2010 in Turkey as a source of tax law, binding judicial decisions of the Supreme Administrative Court revoked the decisions of the Supreme Court case law decisions on the unification with the type of tax to which they relate, they result in favor of the party and decide the case history and the history of publishing in the official journal the other day, between As the number of directions have been analyzed.