EFFECTS OF THE CONSTITUTIONAL COURT’S JUDGMENT TO REVOKE THE LAST PARAGRAPH OF ARTICLE 367 OF THE TAX PROCEDURE LAW NO. 213 ON ADMINISTRATIVE ACTIONS ARISING FROM TAX DISPUTE

Abstract

The Constitutional Court revoked the last paragraph of Article 367 of Tax Procedure Law No. 213, which stipulates that the decisions taken during the criminal proceedings and the tax misdemeanour proceedings do not bind each other, ruling it constitutes a violation of the Constitution. The ne bis in idem principle, which stipulates that these two proceedings should be conducted in a sufficiently close manner both in substance and in time, is applicable in Turkish law within the scope of both the Constitution and Article 4 of Protocol No. 7 to the European Convention on Human Rights. In the light of the aforementioned annulment judgment and the applicable rules regarding the principle of ne bis in idem, this study aims to examine the effect of the conclusion of the criminal investigations and prosecutions with a decision concerning the basis of the criminal charge (which constitutes an “acquittal” or a “conviction” with an autonomous interpretation), on the cases arising from tax disputes pending in the administrative jurisdiction.