Türkiye Barolar Birliği Dergisi 155.Sayı

80 Temel Haklara İlişkin Anayasal Güvencelerin Vergi Hukukundaki Güvenceleri Daraltıcı ... Anahtar Kelimeler : Vergi İncelemesi, Tebliğ, Temel Hak ve Hür- riyetler, Adil Yargılanma Hakkı, Silahların Eşitliği İlkesi Abstract: The constitutional provisions related to the funda- mental rights and case-law of the Constitutonal Court regarding them have become widely used in the interpretation of legal rules. In this context, general tendecy is to interpret legal provisions in ac- cordance with the constitution where more than one interpretation of them is justifiable. Apart from this general tendency, which can be described as the method of interpretation in accordance with the Constitution, another tendency that can be considered exceptional is also remar- kable. In some cases, despite wider guarantees in the legal provisi- ons, ordinary courts apply Constitutional provisions, which serve as a minimum guarantee of fundamental rights, to the dispute before them. In other words, ordinary courts ignore the higher guarantees in the legal provisions and apply Constitutional provisions that are considered as minimum guarantees. This exceptional situation was examined in the present study through a Council of State’s “decision to resolve the contradiction” regarding that the lack of the notification of the tax examination re- port and the tax technique report, if it is issued, which are the basis of the tax assessments/tax penalties, to the taxpayer in the annex of the tax notice does not constitute a violation of law. The results obtained in this study show that the aforementi- oned decision of the Council of State is against the constitutional guarantees regarding fundamental rights, the jurisdictional division of labor between judicial bodies, the binding legal provisions, gene- ral principles of administrative law and tax law, and the established case law of the Council of State. Keywords : Tax Audit, Notification, Fundamental Rights and Freedoms, Right to a Fair Trial, The Principle of Equality of Arms I. GİRİŞ Anayasa’mızın 12. maddesinin birinci fıkrasına göre, herkes, kişi- liğine bağlı, dokunulmaz, devredilmez, vazgeçilmez temel hak ve hür- riyetlere sahiptir. Anayasa’da bu hak ve hürriyetler için ilgililer tara- fından aşılması mümkün olmayan asgari güvenceler öngörülmüştür. Aşılması mümkün olmayan bu güvencelerden daha geniş bir koruma standardı öngören yasal düzenleme ve/veya uygulamalar ise pekâlâ yapılabilir. Bu bağlamda kanun koyucu bunlar için Anayasa’da ön- görülen güvencelerden daha yüksek koruma standartları öngörülebi- lir. Kanun koyucunun daha yüksek standartlar koyduğu durumlarda derece mahkemelerinin görevi kanunlardaki daha yüksek standartları uygulamaktır.