AN EXAMINATION ABOUT RIGHT OF ACCESS TO COURT FROM THE PERSPECTIVE OF TAX LAW ( CONTRADICTORY DECISION PROHIBITION EXAMPLES FROM THE COUNCIL OF STATE DECISIONS AND LEGAL INTERPRETATION ON BODY OF RIGHTS

Abstract

In this article right to legal remedies and it is derivative; right to access to court, have been addressed in the context of tax law. In this respect, we have examined the right of access to the court, taking into account the provisions of the international treaty. Later on, explanations have been made on how to interpret the procedural rules that restrict this right and what the basic features of the procedural rules should be. In this context, examples from the decisions of the Council of State regarding the issue have been given and the interpretation of the ECHR has been given.