Emlak vergisi'nde zamanaşımı: Anayasa mahkemesi kararının eleştirisi
[ X ]
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Vergi hukukunda zamanaşımı kanunilik ilkesine uygun olarak yasa ile düzenlenmesi gereken önemli bir konudur. Vergi hukukunda genel zamanaşımı kurallarının yanında bazı vergilere özgü ayrık kurallar da bulunmaktadır. Yakın zamanda Anayasa Mahkemesinin önüne gelen emlak vergisinde zamanaşımı hususu bu ayrık düzenlemelerin yeniden gündeme gelmesine neden olmuştur. Anayasa Mahkemesinin kararı ise içerik ve sonuç açısından incelenmeye değerdir. Bu çalışmada Emlak Vergisi’nde zamanaşımı düzenlemesi Anayasa Mahkemesi’nin kararı çerçevesinde hukuki olarak incelenmekte ve analiz edilmektedir.
The prescription in tax law is an important issue which must be created by tax code according to principle of legality. Beside some disc- rete rules for some taxes, there are general rules for prescription in tax law. Recently, The Constitutional Court of Turkish have decided a new ruling case that related to prescription in property tax. For this reason, the prescription in tax law issue has come to the fore again. On the other hand the ruling case of The Constitutional Court is open for inspection. In this study, the prescription in property tax is analyzed and examined under the last The Constitutional Court decision in the prescription in property tax.
The prescription in tax law is an important issue which must be created by tax code according to principle of legality. Beside some disc- rete rules for some taxes, there are general rules for prescription in tax law. Recently, The Constitutional Court of Turkish have decided a new ruling case that related to prescription in property tax. For this reason, the prescription in tax law issue has come to the fore again. On the other hand the ruling case of The Constitutional Court is open for inspection. In this study, the prescription in property tax is analyzed and examined under the last The Constitutional Court decision in the prescription in property tax.
Açıklama
Anahtar Kelimeler
Hukuk
Kaynak
Legal Mali Hukuk Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
14
Sayı
158
