Özet:

In Turkish Tax Criminal Law, the establishment of the sanctions of some acts as both administrative and criminal and the regulations that the judgments made in this regard will not bind each other have been discussed within the framework of the ne bis in idem principle for a long time. Practices based on similar regulations existing in many countries were brought before the ECtHR on the grounds that they violated the “prohibition of more than one trial and punishment for the same crime”. The same issue was brought before the Turkish Constitutional Court as an individual application and an annulment case; Finally, the regulation that criminal court decisions and tax court decisions do not bind each other was annulled on the grounds that it violated the prohibition of double trial. In the study, the decisions of the Turkish Constitutional Court and the European Court of Human Rights are examined and compared. In addition, by assessing the existing regulations, certain solutions were introduced that will not result in a violation of the principle in domestic law.

Anahtar Kelimeler: