NEWSLETTER-2019-metin

328 NEWSLETTER 2019 Additionally, even if the taxpayer initiates the tax litigation proce- dure without being able to analyze the criticism points as stated in the tax inspection report, the claims indicated in the lawsuit petition may be insufficient or irrelevant. At this point, it may be claimed that the non-notification of the tax inspection reports result in the breach of the taxpayers’ right of defense and right to a fair trial due to the fact that it prevents taxpayers from being informed promptly of the nature and cause of the accusation against him/her, and to use the right of choice regarding any legal remedies available 3 . Former Decisions of the Council of State Through the analysis of the former decisions of the Council of State, it is observed that, in general, the non-notification of tax in- spection reports is accepted as a breach of the constitutional right of defense 4 . Additionally, there are also decisions stating that the non- notification of the tax inspection report is in the nature of a misplead- ing that results in the invalidity of the tax penalty notice 5 . On the other hand, in some court decisions, it is stated that tax inspection reports may also be notified to the taxpayer via an interim decision of the court and, therefore, the non-notification of tax inspec- tion reports with the tax penalty notices are not in the nature of a pro- cedural deficiency that results in the breach of the right 6 . Current Decision of the PSCT As indicated in the introduction part of this newsletter article, in its decision dated 03.07.2019 and No. E. 2019/559, K.2019/437, the PSCT refers to the decision of the ECHR in the Miailhe/France case 7 . Accordingly, the PSCT claims that during the evaluation of the right to a fair trial, all of the stages should be evaluated in a cumulative man- 3 Yıldırım, Murat : İnceleme Raporlarının İhbarnamelere Eklenmemesi, Vergi Dünyası, No. 454, June 2019. 4 3rd Chamber of the Council of State, E.2006/4527, K.2008/649, 03.03.2008. 5 9th Chamber of the Council of State, E.2008/3530, K.2009/3998, 05.11.2009. 6 3rd Chamber of the Council of State, E.2010/5968, K.2013/497, 20.02.2013. 7 https://hudoc.echr.coe.int/tur# {%22itemid%22:[%22001-58077%22]}, (Access date: 29.12.2019)