Özet:

As an international treaty, the European Convention on Human Rights establishes minimum standards for human rights. Taxpayers also have many rights protected under the European Convention on Human Rights. Tax authorities and tax courts must take into account the norms of the European Convention on Human Rights within the framework of their rights. The European Court of Human Rights is also very important in this regard. The study and the application of Turkish tax law, in the context of the minimum criteria relating to fundamental rights and freedoms, aims to show how consistent it is with the judgments of the European Court of Human Rights examined. This issue is important in terms of the prevention of punishment before the European Court of Human Rights and the resolution of the violations of the European Convention on Human Rights in domestic law.In this study, first, it is examined how the price of privatization is determined in our country, then it is discussed how this price is taxed in the framework of the Turkish tax system, and finally, the decision of the European Court of Human Rights in cases Cacciato v. Italy and Guiso and Consiglio v. Italy is assessed against the Turkish tax legislation.