Yasalar, kural olarak yürürlüğe girdikleri tarihten sonra hüküm ifade ederler. Yasaların yürürlük tarihinden önceki işlem ve eylemlere uygulanması geriye yürüme olarak adlandırılır. Geriye yürüme durumunun hukuk devleti, hukuk güvenliği, kanunilik, belirlilik gibi anayasada yer alan ve evrensel olarak kabul edilen kimi ilkelerle çeliştiği veya duraksamalara yol açtığı muhakkaktır. Anayasamızda vergilerin geriye yürümeyeceğine ilişkin bir açık hüküm bulunmadığından, sık olmasa da kanun koyucunun bu yönde yasal düzenlemeler yaptığı görülmektedir. Önüne gelen bu tür düzenlemeleri yargısal denetime tabi tutan Anayasa Mahkemesi’nin geriye yürümenin olup olmadığının ölçütü olarak kabul edilen vergiyi doğuran olayı; vergilendirme dönemi, beyanname verme, ödeme hatta olağanüstü hallerde bunu kamu yararına bağladığı, konjonktürü de dikkate alarak kimi kararlar verdiği görülmekte ve eleştirilmektedir. Bu konuda Anayasa Mahkemesi’nin kendi kararları arasındaki gerekçe farklılığının giderilmesi için Yargıtay veya Danıştay’da olduğu gibi belki bir İçtihadı Birleştirme Kararı alması gerektiği söylenebilir. Bazı zorunlu sebeplerle Anayasa’ya vergi kanunlarının geriye yürütülemeyeceğine yönelik bir yasaklama getirilmeyecekse, vergi kanunlarını hangi şart ve koşularda geriye yürütülebileceğine ilişkin temel ilkelerin ve çerçevenin Anayasa’da açıkça düzenlenmesi faydalı olacaktır.
As a rule, laws take effect after the date they come into force. Applying laws to transactions and actions before the effective date is called retroactivity. Retroactivity certainly contradicts or causes hesitation with some universally accepted principles included in the Constitution, such as the rule of law, legal security, legality, and certainty. Since there is no express provision in our Constitution stating that taxes will not be retroactive, it is seen that the legislature makes legal regulations in this direction, although it is rare. The Constitutional Court, which subjected such regulations to judicial review, considered the event that gave rise to the tax, which was accepted as the criterion of whether there was retroactivity. It is seen and criticized that the constitutional court attributes this to the public interest during the taxation period, declaration, payment, and even in cases of emergency, and he makes some decisions by considering the conjuncture. On this issue, the Constitutional Court should take a Unification of Jurisprudence Decision, as in the Supreme Court of Appeals or the Council of State, to eliminate the difference in justification between its decisions. If a prohibition stating that tax laws cannot be applied retroactively were not included in the Constitution due to some compelling reasons, it would be beneficial to regulate the basic principles and framework in the Constitution regarding the conditions and conditions under which tax laws can be applied retroactively.
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