The evaluation of the right to a fair trial for tax evasion crimes in Turkey in the light of the decisions of the European Human Rights Court

The right to a fair trial regulated in the Article 6 of the European Convention on Human Rights (ECHR),to ensure the rule of law it is one of the most privileged rights of the individual against the state.Because this right includes guarantees regarding the fair trial of the individual.The fulfillment of the judicial guarantees accepted by the ECHR is an obligation for the states that are party to the convention. If these obligations are not fulfilled, it is possible for an individual to apply to the European Court of Human Rights for violation of rights. Criminal proceedings are the field in which the judicial guarantees provided by the right to a fair trial are most effective. The person against whom a criminal charge is brought has the right to demand all the guarantees provided by the right to a fair trial until the judgment to be rendered by the court becomes final. The Tax Procedure Law (TPL) also includes provisions regarding the determination of a criminal charge in terms of tax evasion offences. For this reason, the Article 6 of the ECHR is applicable on criminal proceedings related to tax evasion offences. The subject of this study is the tax evasion crimes in the Article 359 of the TPL and the provisions of the Criminal Procedure Code with the number of 5271, which are valid in the criminal proceedings to be held due to these crimes, Evaluation within the scope of the elements of the right to a fair trial.In the follow-up of tax evasion crimes, the compliance of the provisions of the TPL with the Article 6 of the ECHR is examined in terms of tax inspections carried out before the prosecution investigation.In addition, the principle of ne bis in idem, which is accepted to be within the scope of the right to a fair trial with the jurisprudence of the European Court of Human Rights, is discussed in terms of cases where tax penalty is imposed due to tax evasion. KEY WORDS: European Court of Human Rights, Presumption of Innocence, Right to Fair Trial, Right to Silence, Tax Evasion Crime.