Vergi hukuku alanındaki takdir yetkisinin kullanılmasında idarenin ve memurun sorumluluğu
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Date
2010
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Uludağ Üniversitesi
Abstract
Vergi hukuku alanında idarenin takdir yetkisi uzmanlık gerektiren konularda kullanılır. Ancak, takdir yetkisi keyfi ve sınırsız bir yetki olmayıp, idarenin bu yetkiyi kanunlarla belirlenen sınırlar içinde ve hukukun genel ilkelerine uygun olarak kullanması gerekir. İdare, işlem ve eylemlerinde sahip olduğu takdir yetkisini hukuka aykırı olarak kullanırsa “takdir sakatlığı”ndan söz edilir. Takdir yetkisinin kullanımında sakatlık olup olmadığı yargı organları tarafından denetlenir. Vergi hukuku alanında takdir sakatlığının olması durumunda, idarenin işlem ya da eyleminden zarar gören kişiler “hizmet kusuru” nedeniyle idarenin sorumluluğuna başvurabilirler. Vergi hukuku alanında idare takdir yetkisini kullanırken yapılan sakatlıklar ve verilen zararlar esas itibariyle memurlar tarafından işlenmektedir. Memurun “kişisel kusuru”ndan kaynaklanan takdir sakatlıkları varsa, tazminat davasının zarara uğrayanlar tarafından idareye karşı açılması gerekir. Bu aşamadan sonra idare, tazmin ettiği zararı ilgili memurdan rücu etmek zorundadır. İdare rücu hakkını kendiliğinden kullanmadığı durumlarda, vatandaşlar bunu sağlamak amacıyla idareye veya mahkemeye başvurabilirler.
The discretion power of the administration is used in areas of expertise in tax law. However, discretion is not arbitrary and unlimited powers and tax administration must use it within the limits specified by laws and in accordance with general principles of law. If administration uses the discretion power contrary to law in its operations and actions, it is mentioned in terms as a "disability of discretion". The disability of discretion is controlled by the courts. In case of disability of discretion in the area of tax law, the people suffered from operations or actions of the administration can apply for responsibilities of the administration due to "service faults". The disability and the losses overt using discretion powers in the area of tax law are mainly handled by civil servants. If there are any disabilities of discretions arising from the officer's "personal fault", the sufferer must bring an action for damages against to the administration. After this stage the administration must be recourse to the relevant officers. If administration doesn’t use the right of recourse itself, citizens can apply to the administration or the courts.
The discretion power of the administration is used in areas of expertise in tax law. However, discretion is not arbitrary and unlimited powers and tax administration must use it within the limits specified by laws and in accordance with general principles of law. If administration uses the discretion power contrary to law in its operations and actions, it is mentioned in terms as a "disability of discretion". The disability of discretion is controlled by the courts. In case of disability of discretion in the area of tax law, the people suffered from operations or actions of the administration can apply for responsibilities of the administration due to "service faults". The disability and the losses overt using discretion powers in the area of tax law are mainly handled by civil servants. If there are any disabilities of discretions arising from the officer's "personal fault", the sufferer must bring an action for damages against to the administration. After this stage the administration must be recourse to the relevant officers. If administration doesn’t use the right of recourse itself, citizens can apply to the administration or the courts.
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Keywords
Vergi hukuku, Takdir yetkisi, İdarenin takdir yetkisi, İdarenin sorumluluğu, Memurun sorumluluğu, Tax law, The discretionary powers, Discretionary powers of the administration, Responsibilities of the administration, Responsibilities of the civil servants
Citation
Gerçek, A. (2010). "Vergi hukuku alanındaki takdir yetkisinin kullanılmasında idarenin ve memurun sorumluluğu". Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 29(2), 23-50.