Bu makalede, Anayasa Mahkemesi’nin (AYM) bir bireysel başvuru kararında “meşru beklenti” kavramı hakkında yaptığı değerlendirmeler, temel hukuk ilkeleri ve Avrupa İnsan Hakları Mahkemesi (AİHM) içtihatları kapsamında ele alınmaktadır. Anayasa Mahkemesi, bir vergi uyuşmazlığı neticesinde önüne gelen olayda mülkiyetin var olup olmadığını tespit ederken meşru beklenti kavramını etraflıca değerlendirmiş, Avrupa İnsan Hakları Mahkemesi içtihatlarından yararlanmış ve önemli değerlendirmelerde bulunmuştur. Ayrıca bu makalede, mülkiyet hakkı ihlali iddiasında AYM’nin olayı değerlendirme süreci, AİHM uygulaması ile karşılaştırılmaktadır.
In this article, considerations of Constitutional Court are discussed, about legitimate expactation term in a decision given upon an individual application in terms of major principles of law and convictions of European Human Rights Court. Constitiuonal Court, has evaluated legitimate expactation term while detecting ownership as a result of a tax dispute and made very important considerations. The Constitutional Court has used interparetations of European Human Rights Court. Also in this article, process of assessment of The Constitutional Court about the claim of violation of property is compared with application of The European Human Rights Court.
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