During the using of the power of taxation, which is one of the most important authorities depending on the state sovereignty, it may be possible to breach the property rights, which is one of the basic rights of the persons, and that may reverse the legal equilibrium, which shall be established in compliance with the “fair balance” among the public interest and the personal interests, for the disadvantage of the taxpayer, damages the rights of the taxpayers, and as a result causes a deviation from the principle of “democratic -social constitutional state.” At our work, as a specific example of such a breach, we are discussing the rules organizing the liability of the state in connection with charging interests for “overpaid or unnecessarily collected taxes and the taxes that shall be returned in accordance with the taxation laws” at various dimensions including its place at taxation codes, its constitutional infrastructure, and its dimensions within the framework of the provisions of international covenants and adjudications; and we assess and evaluate the new rule regarding the charging of interest for the tax returns upon the cancellation decision of the Constitutional Court.
📌 3 Key Takeaways
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Objective & Hypothesis:During the using of the power of taxation, which is one of the most important authorities depending on the state sovereignty, it may be possible to breach the property rights, which is one of the basic rights of the persons, and that may reverse the legal equilibrium, which shall be established in compliance with the “fair balance” among the public interest and the personal interests, for the disadvantage of the taxpayer, damages the rights of the taxpayers, and as a result causes a deviation from the principle of “democratic -social constitutional state.” At our work, as a specific example of such a breach, we are discussing the rules organizing the liability of the state in connection with charging interests for “overpaid or unnecessarily collected taxes and the taxes that shall be returned in accordance with the taxation laws” at various dimensions including its place at taxation codes, its constitutional infrastructure, and its dimensions within the framework of the provisions of international covenants and adjudications; and we assess and evaluate the new rule regarding the charging of interest for the tax returns upon the cancellation decision of the Constitutional Court.
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Key Findings & Data:During the using of the power of taxation, which is one of the most important authorities depending on the state sovereignty, it may be possible to breach the property rights, which is one of the basic rights of the persons, and that may reverse the legal equilibrium, which shall be established in compliance with the “fair balance” among the public interest and the personal interests, for the disadvantage of the taxpayer, damages the rights of the taxpayers, and as a result causes a deviation from the principle of “democratic -social constitutional state.” At our work, as a specific example of such a breach, we are discussing the rules organizing the liability of the state in connection with charging interests for “overpaid or unnecessarily collected taxes and the taxes that shall be returned in accordance with the taxation laws” at various dimensions including its place at taxation codes, its constitutional infrastructure, and its dimensions within the framework of the provisions of international covenants and adjudications; and we assess and evaluate the new rule regarding the charging of interest for the tax returns upon the cancellation decision of the Constitutional Court.
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Conclusion & Impact:During the using of the power of taxation, which is one of the most important authorities depending on the state sovereignty, it may be possible to breach the property rights, which is one of the basic rights of the persons, and that may reverse the legal equilibrium, which shall be established in compliance with the “fair balance” among the public interest and the personal interests, for the disadvantage of the taxpayer, damages the rights of the taxpayers, and as a result causes a deviation from the principle of “democratic -social constitutional state.” At our work, as a specific example of such a breach, we are discussing the rules organizing the liability of the state in connection with charging interests for “overpaid or unnecessarily collected taxes and the taxes that shall be returned in accordance with the taxation laws” at various dimensions including its place at taxation codes, its constitutional infrastructure, and its dimensions within the framework of the provisions of international covenants and adjudications; and we assess and evaluate the new rule regarding the charging of interest for the tax returns upon the cancellation decision of the Constitutional Court.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters
Abstract
During the using of the power of taxation, which is one of the most important authorities depending on the state sovereignty, it may be possible to breach the property rights, which is one of the basic rights of the persons, and that may reverse the legal equilibrium, which shall be established in compliance with the “fair balance” among the public interest and the personal interests, for the disadvantage of the taxpayer, damages the rights of the taxpayers, and as a result causes a deviation from the principle of “democratic -social constitutional state.” At our work, as a specific example of such a breach, we are discussing the rules organizing the liability of the state in connection with charging interests for “overpaid or unnecessarily collected taxes and the taxes that shall be returned in accordance with the taxation laws” at various dimensions including its place at taxation codes, its constitutional infrastructure, and its dimensions within the framework of the provisions of international covenants and adjudications; and we assess and evaluate the new rule regarding the charging of interest for the tax returns upon the cancellation decision of the Constitutional Court.
Özet
Devlet egemenliğine dayanan en önemli yetkilerden vergilendirme yetkisinin kullanımı sırasında kişinin temel haklarından mülkiyet hakkının ihlali söz konusu olabilmekte bu da kamu yararı-bireysel yarar arasında “ölçülülük ilkesine” uygun olarak kurulması gereken adil dengeyi mükellef aleyhine bozmakta, mükellef haklarını zedelemekte ve sonuçta “demokratik sosyal hukuk devleti ilkesinden” sapma yaratmaktadır. Çalışmada bu tür bir ihlale spesifik bir örnek olarak “fazla veya yersiz tahsil edilen vergilerle vergi kanunlarınca iadesi gereken vergilerde” devletin faiz ödemesine ilişkin yükümlülüğünü düzenleyen kural, vergi hukukundaki yeri, anayasal altyapısı, uluslararası sözleşme hükümleri ve yargı kararları çerçevesindeki boyutu da dahil olmak üzere çeşitli açılardan tartışılmakta, Anayasa Mahkemesinin iptal kararıyla birlikte vergi iadelerinde faiz ödenmesine ilişkin düzenlenen yeni kural incelenmekte ve değerlendirilmektedir.
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Cite This Article
BOZDOĞAN, M. N. (2012). Intrusion to property right, cancellation and new legal background: Problem of time at the returning of taxes overpaid or unnecessarily collected. Maliye Dergisi, Sayı: 162, 219–237. https://ajindex.com/articles/79029
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