Ankara Üniversitesi Hukuk Fakültesi Dergisi

Öz

The individual application option has been formulated as an opportunity to apply to the Constitutional Court against Turkish law's final proceedings and decisions that became final after September 23, 2012. It has been described as an important step in the development of national judicial processes. The Individual application option is a right guaranteed by the Constitution and the final point of the right to access to a court within the country, therefore it should be effective, accessible, and regulated by clear rule sets. In this context; The basic requirement is that the legal regulations pertaining to the right to individual application are consistent within themselves. Consideration of existing inconsistencies by the Constitutional Court may provide a soft interpretation approach in terms of future case law and prevent loss of rights. Consideration of current inconsistencies by the Constitutional Court can provide a soft interpretation approach for future cases and prevent loss of rights. Even if the Court develops attention to this issue, there is no doubt that it will only provide temporary protection against the tardiness of the legislative process. Even if problems and deficiencies are tolerated in practice, legal regulations must be completely clear in a state of law.
In Turkish law, tax regulations are not gathered under a single code and are scattered within the legislation. Due to this disorganization, gaps, and contradictions in the legislation emerge as an inevitable result. Considering and eliminating these deficiencies is important in terms of preventing the loss of rights.