Özet:

An Example from ECHR Judgements-Pákozdi Case: Trial without a Hearing in Cases Arising From Tax PenaltiesA public trial and hearing is guaranteed both in Turkish Law and in international law, trial based on file is the main procedure in administrative criminal tax lawsuits, except in cases where the parties make special request or the court considers necessary. In the ECHR Jussila v. Finland (2006) decision it was decided the administrative tax fines did not require a strict application and that written trial would be sufficient without a hearing. The Pákozdi v. Hungary (2014) decision of the ECHR is examined in this study. In this decision, it was also questioned whether hearing was required to not violate the fair trial right in mostly administrative criminal tax lawsuits. In contrast with previous approaches to the issue, in the Pákozdi case the ECHR gave the decision that holding a trial shall be suitable if the plausibility and reliability of evidence can be determined during the hearing in administrative criminal tax lawsuits

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