Abstract:

The principle of ne bis in idem, which is accepted as one of the most important elements of the right to a fair trial regulated in Article 36 of the Constitution, is regulated in Article 4 of Protocol No. 7 to the European Convention on Human Rights, which is an international resource. Although it is not specifically regulated in tax law, if both tax misdemeanor and tax evasion crime are committed due to the same act, the administrative jurisdiction is prosecuted for tax misdemeanor, while judicial jurisdiction is prosecuted for tax evasion crime. The decisions taken as a result of the administrative and judicial processes carried out pursuant to the fifth paragraph of Article 367 of the Tax Procedure Law No. 213 were not binding. However, with the decision of the Constitutional Court dated November 4, 2021, the said provision was annulled. In this study, first of all, brief information will be given about tax misdemeanors and tax crimes that make up the tax criminal law, and then the provision in Article 367 of the Law will be examined in its previous form. Finally, the changes resulting from the annulment of the aforementioned provision will be evaluated.

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