Examination of the Principle of Non-Retroactivity in Turkish Tax Law in the Light of the Council of State Unification of Conflicting Judgement

Temel GÜRDAL, Şebnem EKERYILMAZ

Abstract


The principle of Non-Retroactivity is the most important element of the legal security principle from the elements of the law state contained in the second article of the Constitution. The principle of Non-Retroactivity is of special importance in taxation. The reason for this is that, the retrospective of tax laws often leads to situations that are unjust and can disrupt the rule of law.

In this study, the theoretical framework on the principle of non-retroactivity, which is an element of the legal security principle, has been determined. In order to make sense of non-retroactivity principle, the decision of  Council of State Unification of Conflicting Judgement, 1988/5 Principle 1989/3 Decision Numbered Decision ,has been analyzed.The reason for the selection and analysis of this decision is that important key elements of the non-retroactivity principle have been put forward and it expresses the clear frameworks for the non-retroactivity. As a result of the decision analysis, the most important elements of the non-retroactivity principle are evaluated in different directions.

 


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