Özet:

The problem of the implementation of the legal norms in terms of time implies the determination of the dates of enforcement and abolition of legal norms, and applying or not applying these norms to the events that occur before the date of enforcement or after abolition. Within this scope, in law, the application of the later enacted legal rules to the events or proceedings occured in the past is called “retroactıvity”. But the rule is non-retroactivity of legal norms. Parallel to this principle,  administrative transactions show their legal effects from the moment they enter into force and non-retroactivity principle of administrative transactions is a requirement in administrative law accepted both in doctrine and judicial decisions. But some exceptions to this rule are available in practice. In this study, the application of the principle of non-retroactivity in terms of taxational and the other administrative transactions in Turkish law will be discussed, an assessment of the curent legal situation will be made in terms of the principles of legal security and the non-retroactivity.  

Anahtar Kelimeler: