Comparative Analysis of Jurisprudence on Interventions to the Rights to Property Through Taxation: The Constitutional Court of Türkiye and European Court of Human Rights

Authors

  • Betül Hayrullahoğlu Usak University, Faculty of Economics and Administrative Sciences, Türkiye

DOI:

https://doi.org/10.31078/consrev1013

Keywords:

Taxes, Right to Property, Individual Application, Constitutional Court, EctHR

Abstract

Fundamental rights and freedoms of individuals are guaranteed in both constitutions and international treaties. One of the most important treaties protecting fundamental rights and freedoms is the European Convention on Human Rights (ECHR). Türkiye, which adopts a monist understanding, is one of the countries that are party to the ECHR. Since it was founded in 1959, Türkiye has been one of the three countries that are subject to the most judgments by the European Court of Human Rights (ECtHR). In order to make this bad record better and to protect fundamental rights and freedoms more effectively, the individual application mechanism to the Constitutional Court has been entered into force in Türkiye since 2012. This paper argues whether the case law of the Constitutional Court of the Republic of Türkiye, which is necessary to reduce the applications made to the ECtHR against Türkiye and the violation decisions given by the ECtHR, is compatible with the case law of the ECtHR. The paper analyses the right to property, which is one of the most related rights to taxes, and focuses only on tax interventions to this right. The right to property is important not only because it is directly related to taxes, but also because it is the second most violated right among the violation decisions made by the ECtHR against Türkiye between 1959-2022, after the right to a fair trial. The methodology employed is based on a comparative jurisprudential analysis of the Constitutional Court of the Republic of Türkiye and ECtHR. In this way, the similarities and differences between the way the two courts dealt with the cases in the interventions to the right to property through taxes can be analyzed. As a result, it is understood that both Courts treat the right to property in the same way, but the Turkish Constitutional Court adopts a stricter and more protective interpretation than the European Court of Human Rights in terms of legality criteria.

References

Akdemir, Tugçe. "Vergi Hukuku Açisindan Türk Anayasa Mahkemesi'ne Bireysel

Basvuru Yolu [Individual Appeals to The Turkish Constitutional Court With Regard to Tax Law]." Türkiye Barolar Birligi Dergisi [Journal of the Union of Turkish Bar Associations], no. 111 (March-April 2014): 255-278, https:// search.trdizin.gov.tr/yayin/detay/221644/.

Alchian, Armen A. "Some Economics of Property Rights." Il Politico [The politician]

, no. 4 (December 1965): 816-829.

Alvarez, Enrique, José. "The Human Right of Property." University of Miami Law Review 72, no. 3 (Spring 2018): 580-705, https://repository.law.miami.edu/ umir/vol72/iss3/3.

Arslan, Zühtü. "The Role of Individual Application in the Protection of Human Rights in Turkey" Constitutional court of The Republic of Türkiye, published May 03, 2021, https:/ /www.anayasa.gov.tr/en/president/presidents-speeches/ the-role-of-individual-application-in-the-protection-of-human-rights-in-turkeystar.

Bisariyadi, Bisariyadi. "Referencing International Human Rights Law in Indonesian Constitutional Adjudication." Constitutional Review 4, no. 2 (December 2018): 249-270, http://dx.doi.org/10.31078/consrev424.

Bozdogan, Mine Nur. "Mülkiyet Hakkina Haksiz Bir Müdahale, Iptali ve Yeni Hukuki Zemin: Fazla veya Yersiz Tahsil Edilen Vergilerin ladesinde Süre Sorunu, [An Unjust Intervention with the Right to Property, Its Cancellation and New Legal Ground: The Problem of Time in Refunding the Over or Undue Collected Taxes]" Maliye Dergisi [Public Finance Journal], no. 162 (January-June 2012): 219-237.

Chakim, M. Lutfi "A Comparative Perspective on Constitutional Complaint: Discussing Models, Procedures, and Decisions." Constitutional Review 5, no. 1 (May 2019): 96-133 https://doi.org/10.31078/consrev514.

Daneliene, Ingrida. "Individual Access to Constitutional Justice in Lithuania: the Potential within the Newly Established Model of the Individual Constitutional Complaint." Revista de Derecho Político, no. 111 (May-August 2021): 281-312, https://doi.org/10.5944/rdp.111.2021.

Dannemann, Gerhard. "Constitutional Complaints: The European Perspective." The International and Comparative Law Quarterly 43, no. 1 (January 1994): 142-153

Dilemre Öden, Begüm. "Avrupa Insan Haklar Mahkemesi Kararlarinin Türk Vergi Hukukuna Etkisi. [The Effect of European Court of Human Rights Decisions on Turkish Tax Law]." PhD diss., Cankaya University, 2017.

European Commission for Democracy Through Law (Venice Commission), Study on Individual Access to Constitutional Justice adopted by the Venice Commission at its 85th Plenary Session, Venice, 17-18.10.2010, Gagik Harutyunyan, Angelika Nussberger and Peter Paczolay, Study No: 538/2009, Strasbourg: 2011, https://www.venice.coe.int/WebForms/documents/default. aspx?pdffile=CDL-AD(2010)o39rev-e, (30.11.2021).

"European Convention on Human Rights" Opened for signature November 04, 1950. European Treaty Series no. 5. https://www.coe.int/en/web/conventions/ full-list/-/conventions/treaty/005.

European Court of Human Rights. (2022a). "ECHR Overview 1959-2021." European Court of Human Rights, published February, 2022. https://www.echr.coe.int/Documents/Overview_19592021_ENG.pdf.

European Court of Human Rights (2022b). "Italy" European Court of Human Rights, published November 2022. https://www.echr.coe.int/documents/ cp_italy_eng.pdf.

European Court of Human Rights (2022). Accessed October 19, 2022. https:// hudoc.echr.coe.int/eng#{%22documentcollectionid2%zz:[%z2GRANDCHAMBER%22,%22CHAMBER%22]}.

European Court of Human Rights. Case of Hentrich., v. France, App. No: 13616/88, 22.09.1994.

European Court of Human Rights. Case of Ricardo Travers and 27 Others v. Italy, App. No: 15117/89, 16.01.19.

European Court of Human Rights. Case of Gasus Dosier- Und Fördertechnik GmbH, v. The Netherlands, App. No: 15375/89, 23.02.1995.

European Court of Human Rights. Case of Spacek, s.r.o.v. The Czech Republic, App. No: 26449/95, 09.11.1999.

European Court of Human Rights. Case of S.A. Dangeville, v. France, App. No: 36677/97, 16.04.2002.

European Court of Human Rights. Case of Buffalo S.r.I. in Liquidation, v. Italy, App. No: 38746/97, 03.07.2003.

European Court of Human Rights. Case of Scordino v. Italy, App. No: 36813/97, 29.03.2006.

European Court of Human Rights. Case of Eko-Elda Avee, v. Greece, App. No: 10162/02, 09.06.2006.

European Court of Human Rights. Case of Intersplav, v. Ukraine, App. No: 803/02, 09.01.2007.

European Court of Human Rights. Case of Mamidakis, v. Greece, App. No: 35533/04, 11.01.2007.

European Court of Human Rights. Case of Bulves AD., v. Bulgaria, App. No: 3991/03, 22.01.2009.

European Court of Human Rights. Case of Di Belmonte., v. Italy, App. No: 72638/01, 16.03.2010.

European Court of Human Rights. Case of Serkov, v. Ukraine, App. No: 39766/05, 07.10.2011.

European Court of Human Rights. Case of Shchokin, v. Ukraine, App. No: 23759/03 and 37943/06, 14.01.2011.

European Court of Human Rights. Case of OAO Neftyanaya Kompaniya Yukos v. Russia, App. No: 14902/04, 20.09.2011.

European Court of Human Rights. Case of N.K.M., v. Hungary, App. No: 66529/11, 14.05.2013.

European Court of Human Rights. Case of R.Sz., v. Hungary, App. No: 41838/11, 04.11.2013.

European Court of Human Rights. Case of West/Alliance Limited, v. Ukraine, App. No: 19336/04, 23.01.2014.

European Court of Human Rights. Case of Azienda Agricola Silverfunghi S.A.S. and Others v. Italy, App. No: 48357/07, 52677/07, 52687/07 and 52701/07, 24.09.2014.

Faiz, Pan Mohamad. "A Prospect and Challenges for Adopting Constitutional Complaint and Constitutional Question in the Indonesian Constitutional Court." Constitutional Review 2, nO. 1 (May 2016): 103-128, http://dx.doi. org/10.31078/constev215.

Grgic, Aida, Zvonimir Mataga, Matija Longar and Ana Vilfan. Avrupa Insan Haklars Sözlesmesi Kapsaminda Mülkiyet Hakki [The Right to Property under the European Convention on Human Rights]. Translated by Özgür Heval Çinar and Abdulcelil Kaya). Belgium: Council of Europe, 2007.

Gümüskaya, Gamze. "Insan Haklar ve Vergilendirme: Mülkiyet Hakki Yönünden Insan Haklar Avrupa Mahkemesine Kisisel Basvuru. [Human Rights and Taxation: Personal Application to the European Court of Human Rights in Terms of Right to Property]." Master diss., Istanbul University, 2009.

Gümüskaya, Gamze. Mülkiyet Hakkina Vergisel Müdahaleler Bakimindan Insan Haklar Avrupa Mahkemes'ne Kisisel Basvuru [Personal Application to the European Court of Human Rights in Terms of Tax Interventions to the Right to Property]. Istanbul: On Iki Levha Publishing House, 2010.

Harris David. et al. Avrupa Insan Haklar Sözlesmesi Hukuku [European Convention on Human Rights Law]. Translated by Mehves Bingöllü Kila, Ulas Karan. Ankara: Sen Press, 2013.

Hayrullahoglu, Betül and Onur Gök. "Vergi Incelemelerinde Mükellef Hakki Baglaminda Ayrimcilk Yasagi: Bir Anayasa Mahkemesi Karari Çerçevesinde Inceleme [In the Context of Taxpayer's Right in Tax Auditing the Prohibition of Discrimination: A Review of the Constitutional Court Judgment]." In Maliye Arastirmalar-2 [Public Finance Studies-2] ed. Selçuk Ipek, 151-166. Bursa: 2018.

Hayrullahoglu, Betül. "Mülkiyet Hakkina Vergi Yoluyla Müdahalelerde Anayasa Mahkemesinin Ölçülülük Denetimi," [Proportionality Control of the Constitutional Court in Interventions to Property by Tax] in Küresellesen Dünyada Mali ve iktisadi Meseleler [Financial and Economic Issues in a Globalizing World], ed. Serap Ürüt Saygin and Orçun Avai, 59-80. Bursa: Ekin Press, 2021.

Howard-Hassmann, Rhoda E. "Reconsidering the Right to Own Property." Journal of Human Rights 12, no. 2 (May 2013): 180-197. https://doi.org/10.1080/1475 4835.2013.784667.

Inceoglu, Sibel. "Hak ve Özgürlükleri Sinirlama ve Güvence Rejimi [Limitation of Rights and Freedoms and the Assurance Regime]." In Insan Haklar Avrupa Sözlesmesi ve Anayasa Anayasa Mahkemesine Bireysel Basvuru Kapsaminda Bir Inceleme [An Analysis within the Scope of the European Convention on Human Rights and the Individual Application to the Constitutional Court], edited by Sibel Inceoglu, 23-52. Ankara: Sen Press, 2013.

Korkusuz, M. Refik. Uluslararasi Belgelerde ve Türk Anayasasinda Temel Hak ve Özgürlükler [Fundamental Rights and Freedoms in International Documents and the Turkish Constitution]. Istanbul: Özrenk Press. 1998.

Ozekes, Muhammet. Icra Hukukunda Temel Haklar ve ilkeler [Fundamental Rights and Principles in Enforcement Law]. Ankara: Adalet Publishing House, 2009.

Palguna, I Dewa Gede. "Constitutional Complaint and The Protection of Citizens The Constitutional Rights." Constitutional Review 3, no. 1 (May 2017): 1-23, http://dx.doi.org/10.31078/consrev311.

Poelmann, Eric. "ECHR Melo Tadeu: A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures." Intertax 44, nO. 5 (2016): 434-437, https://doi.org/10.54648/taxi2016035.

Pu, Hong. "On Protection and Restriction of Private Property Right." Journal of Politics and Law 1, no. 4 (December 2008): 62-66. 10.5539/jpl.vin4p62.

Sagir, Harun. "Anayasa Mahkemesi'nin Bireysel Basvuru Kararlan Çerçevesinde Vergisel Müdahalelerde Mülkiyet Hakk Ihlali Bakimindan Hukuka Uygunluk Ölçütü [Legal Compliance Criterion for Violation of Right to Property in Tax Interventions within the Framework of Individual Application Decisions of the Constitutional Court]" Vergi Dünyast Dergisi [Tax World Journal], no. 492 (August 2022).

Schoeller-Schletter, Anja. "Mapping Constitutional Review in the Middle East and North Africa: Historic Developments and Comparative Remarks." In Constitutional Review in the Middle East and North Africa, edited by Anja Schoeller-Schletter, 13-32. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, 2021.

Strzepek, Kamil A. "The Relationship Between The European Convention on Human Rights and Domestic Law: A Case Study." Constitutional Review 6, no. 2 (December 2020): 338-365, https://doi.org/10.31078/consrev626.

Simsek, Suat. "Vergi Politikalars, Mülkiyet Hakki ve Avrupa Insan Haklari Mahkemesi [Tax Policies, Right to Property and the European Court of Human Rights]." Maliye Dergisi [Public Finance Journal], no. 159

(July-December 2010): 323-345. https://ms.hmb.gov.tr/uploads/2019/og/

Suat%C5%gE%C4%BoM%C5%gEEK.pdf.

Taufik, Giri Ahmad. "Proportionality Test in the 1945 Constitution: Limiting Hizbut Tahrir Freedom of Assembly." Constitutional Review 4, no. 1 (May

: 45-79, https://doi.org/10.31078/consrev413.

Tezcan, Durmus, Mustafa Ruhan Erdem. Oguz Sancakdar and Rifat Murat Önok. Insan Haklar El Kitab [Human Rights Handbook]. Ankara: Seckin Publishing House, 2011.

The Constitutional Court of the Republic of Türkiye. Case of Celalettin Asçioglu, App. No: 2013/1436, 06.03.2014.

The Constitutional Court of the Republic of Türkiye. Case of Zekiye Sanli, App. No: 2012/931, 26.06.2014.

The Constitutional Court of the Republic of Türkiye. Case of Türkiye Is Bankasi A.S., [Türkiye Is Bank Joint Stock Company], App. No: 2014/6192, 12.11.2014.

The Constitutional Court of the Republic of Türkiye. Case of Murat Cevik, App. No: 2013/3245, 11.12.2014.

The Constitutional Court of the Republic of Türkiye. Case of Akün Gida Maddeleri Sanayi ve Ticaret A.S., [Akün Foodstuff Industry and Trade Inc.], App. No: 2013/1993, 06.05.2015.

The Constitutional Court of the Republic of Türkiye. Case of Hüsamettin Kemal Esiner, App. No: 2013/1949, 24.06.2015.

The Constitutional Court of the Republic of Türkiye. Case of Murat Cevik (2), App. No: 201/3244, 07.07.2015.

The Constitutional Court of the Republic of Türkiye. Case of Türkiye Is Bankasi A.S. Subeleri, [Türkiye Is Bank Joint Stock Company Branches], App. No: 2014/6193, 15.10.2015.

The Constitutional Court of the Republic of Türkiye. Case of Murat Cevik (4), App. No: 2013/3241, 16.12.2015.

The Constitutional Court of the Republic of Türkiye. Case of Murat Cevik (5), App. No: 2013/3246, 16.12.2015.

The Constitutional Court of the Republic of Türkiye. Case of Arif Sargül, App. No: 2013/8324, 23.02.2016.

The Constitutional Court of the Republic of Türkiye. Case of Narsan Plastik San. Tic. Ltd. Sti., [Narsan Plastik San. Trade Co. Ltd.], App. No: 2013/6842, 20.04.2016.

The Constitutional Court of the Republic of Türkiye. Case of Türkiye Is Bankas1 A.S. Subeleri (2), [Türkiye Is Bank Joint Stock Company Branches (2)], App. No: 2015/356, 22.09.2016.

The Constitutional Court of the Republic of Türkiye. Case of Anadolu Anonim Türk Sigorta Sirketi Subeleri, [Anadolu Anonim Turkish Insurance Company Branches], App. No: 2014/17286, 16.11.2016.

The Constitutional Court of the Republic of Türkiye. Case of EM Export Dis Ticaret A.S., [EM Export Foreign Trade Inc.], App. No: 2014/10283, 05.04.2017.

The Constitutional Court of the Republic of Türkiye. Case of Türkiye Is Bankasi A.S. Subeleri (4), [Türkiye Is Bank Joint Stock Company Branches (4)], App. No: 2015/6691, 08.03.2018.

The Constitutional Court of the Republic of Türkiye. Case of Arbay Petrol Gida Turizm Tasimacilk Sanayi Ticaret Ltd. Sti. ve Arbay Turizm Tasimacilk Ithalat ¡hracat Insaat ve Organizasyon Sanayi ve Ticaret Ltd. Sti. [GK], [Arbay Petrol Food Tourism Transportation Industry Trade Ltd. Sti. and Arbay Tourism Transportation Import Export Construction and Organization Industry and Trade Ltd. Sti. [GA]], App. No: 2015/15100, 27.02.2019.

The Constitutional Court of the Republic of Türkiye. Case of Milli Reasürans Türk A.S., App. No: 2016/70, 01.07.2020.

The Constitutional Court of the Republic of Türkiye, "Kararlar Bilgi Bankas1 [Decisions/Judgments Database.]." Accessed October 19, 2022. https:// kararlarbilgibankasi.anayasa.gov.tr/.

Töralp, Funda. "Temel Hak ve Özgürlüklerin Vergilendirme Yetkisinin Kullanimina Etkisi [The Effect of Fundamental Rights and Freedoms on the Use of Taxation Power]." In Anayasadan Mali ve Vergisel Beklentiler [Fiscal and Tax Expectations from the Constitution], edited by Feridun Yenisey, Güsen Günes, Z. Ertunç Sirin, 163-182. Istanbul: On Iki Levha Publishing House, 2012.

Türkay, Imdat. "Anayasa Mahkemesi Kararinda Mülkiyet Hakk ve Vergi iliskisi [The Relation between Right to Property and Taxes in the Decision of the Constitutional Court]." Mondaq, published November 14, 2022, https://www.mondaq.com/turkey/tax-authorities/1250532/anayasa-mahkemesi-kararinda-m%C3%BCIkiyet-hakki-ve-vergi-ili%C5%gFkisi.

United Nations General Assembly, Report of the Special Rapporteur on Extreme Poverty and Human Rights, Magdalena Sepúlveda Carmona. Human Rights Council Twenty-Sixth Session Agenda Item 3 Promotion and Protection of All Human Rights, Civil, Political, Economic, Social and Cultural Rights, Including the Right to Development, New York: United Nations, 2014. https:// undocs.org/A/HRC/26/28 (16.11.2021).

Uygun, Esra and Adnan Gerçek. "Anayasa Mahkemesinin Vergilendirme Alanindaki Bireysel Basvuru Kararlarnin Degerlendirilmesi [Evaluation of Individual Applications Decisions in the Field of Taxation of Constitutional Court]." Türkiye Adalet Akademisi Dergisi [Journal of the Turkish Justice Academy], no. 29 (2017): 167-191.

Wilson, Bart J. "The Primacy of Property; or, the Subordination of Property Rights." Journal of Institutional Economics 19, nO. 2, (August 2022): 251-267, doi:10.1017/S1744137422000212.

Yildirim, Engin. "Social Rights and The Turkish Constitutional Court." Constitutional Review 7, no. 2 (December 2021): 188-202, https://doi. org/10.31078/consrev721.

Zupanic, Bostjan M. "Constitutional Law and the Jurisprudence of the European Court of Human Rights: An Attempt at a Synthesis." Revus, no. 1 (2003), https://doi.org/10.4000/revus.1441.

Downloads

Published

2024-09-17

How to Cite

Hayrullahoğlu, B. (2024). Comparative Analysis of Jurisprudence on Interventions to the Rights to Property Through Taxation: The Constitutional Court of Türkiye and European Court of Human Rights. Constitutional Review, 10(1), 67–102. https://doi.org/10.31078/consrev1013

Issue

Section

Articles

Similar Articles

<< < 5 6 7 8 9 10 11 > >> 

You may also start an advanced similarity search for this article.