Abstract:

The constitutional complaint, which applied in advanced legal systems and aimed at the protect of fundemantal rights and freedoms, has taken place in our country following the amendment made in 2010. Individual applicant is an exceptional and secondary way for seeking remedy, that been able to used after the exhaustion of other remedies by persons, which are violate of fundamental rights and freedoms of individuals after the operation, acts or omissions of public power. The right of individual application has been introduced in our legal system with the 5982 numbered "Law on the Amendment of Certain Articles of the Constitution of the Republic of Turkey" , If one of the fundamental rights and freedoms which are guaranteed under the Constitution and the European Convention on Human Rights violated by public power, now persons can apply to the Constitutional Court. In case of violation of fundamental rights and freedoms of individual application can be used that way in taxation procedures.

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