Individual application to the Constitutional Court in the context of Tax Law

Being essential for human beings to live by complying with human dignity, human rights are the most significant criterion for states and governments to procure acceptance as legitimate. Having the status of high court in order to protect the fundamental rights and freedoms of citizens, who are weak party in the relation between state and citizen, Constitutional Court has been established. The Court concludes the individual applications submitted by citizens against the violation of public force in relation with fundamental rights and freedoms. Many states have entitled the individuals with right of individual application to Constitutional Court for the purpose of protection of fundamental rights and freedoms against public forces. The individual application remedy to Constitutional Court in Turkey was accepted as a result of referendum conducted in 2010. The implementation, entering into force by means of Law on Establishment and Adjudicatory Procedures of Constitutional Court numbered 6216, allows to protect human rights in Domestic Law efficiently. Despite of the fact that the main reason to accept this remedy was the increased number of applications to European Court of Human Rights against Turkey,individuals found a new way for their violated rights and freedoms. In regard to dealing with evaluation of individual application remedy to Constitutional Court from the point of tax law, the purpose of this is to indicate the process, conditions and response of individual application to Constitutional Court in the field of Taxation in relation with the efficient protection of fundamental rights. For this purpose, the dissertation study is planned as 3 main chapters. In the first chapter, constitutional developments and establishment stages of Constitutional Court were dealt. In the second chapter, the conditions of Individual Application Remedy to Constitutional Court and other details were presented. In the third chapter, the judgments settled in the individual application within the tax law were evaluated. Key Words: Individual Application, Constitutional Jurisdiction, Constitutional Court, Tax Disputes, Tax Penalties, Protection of Fundamental Rights and Freedoms