NEWSLETTER-2019-metin

326 NEWSLETTER 2019 the tax inspection reports) may result in the violation of the taxpayers’ rights. Thus, this application has been made subject to dispute before the tax courts, and several decisions have been rendered by different chambers of the Council of State, as it will be detailed in the following sections of this newsletter article. Lastly, in its decision dated 03.07.2019 and No. E. 2019/559, K. 2019/437, the Council of State’s Plenary Session of the Chambers for Tax Cases (“PSCT”) 1 stated that the non-notification of the tax inspec- tion report with the tax penalty notice does not constitute violation of the right to a fair trial. Within this scope, this newsletter article analyzes the above- summarized PSCT decision, and evaluates the relation between the notification of the tax inspection report and the right to a fair trial. Right to a Fair Trial Due to the fact that this Newsletter Article evaluates that non- notification of the tax inspection reports may constitute violation of the right to a fair trial, we believe that a brief summary regarding the scope of the right to a fair trial should be made. Under Article 6 of the European Convention on Human Rights (“ECHR”), titled as “Right to a Fair Trial”, it is regulated that in the determination of his civil rights and obligations or of any criminal charge against him, everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal established by law. According to Article 90 of the Constitution of the Republic of Turkey (“Constitution”), the referred provision of the ECHR is binding in terms of national law. Additionally, the referred provision of the ECHR also regulates that everyone charged with a criminal offence has the rights (i) to be informed promptly, in a language which he understands and in detail, of the nature and cause of the accusation against him and (ii) to have adequate time and facilities for the preparation of his defense 2 . 1 https://www.danistay.gov.tr/upload/guncelkarar/03_10_2019_100050.pdf (Ac- cess date: 19.12.2019). 2 Aydemir, İsa : Savunma Hakkı Kapsamında Vergi İnceleme ve Vergi Tekniği