NEWSLETTER-2019-metin

329 TAX LAW ner, and a deficiency at one stage of the proceeding should be compen- sated at another stage of the proceeding. Accordingly, it is concluded that the tax inspection report may be notified through an interim court decision and notified to the taxpayer during the litigation procedure. Therefore, the right to a fair trial should be constituted by the courts, and the deficiency of the tax administration regarding the issue, should not be accepted as a breach of the right to a fair trial. In the case of Miailhe/France, to which the PSCT decision refers, the applicant has claimed that the principle of equality in terms of administrative process and the right to defense in the judicial process have been infringed. The European Court of Human Rights, in its examination, states there are some irregularities in the administrative process, but also denote that the courts have resolved the irregularities in the judicial process. According to the Court, if the proceedings that someone has been exposed to, taken as a whole, are fair, it cannot be said that there is a violation of the right to a fair trial. Consequently, the case of Miailhe contributes to interpretation of Article 6 as it con- stitutes the criterion of being fair in the process, as a whole. However, it should be noted that the referred decision has been made subject to discussions and criticisms in the doctrine 8 . Conclusion Provisions of the TPC clearly regulate that tax inspection reports should be enclosed with the tax penalty notices. One aim of this regu- lation is to enable the taxpayers to be apprised of the criticism alleged by the tax administration against them, and to decide on the legal rem- edies that may be utilized against the tax assessments. If the tax inspection report is not notified, the taxpayers’ evalua- tion right on the above-mentioned remedies will be restricted in one sense. Likewise, the possibility of a taxpayer to decide on the most efficient legal remedy in relation to the tax assessments without seeing the criticism points indicated in the tax inspection report will have been restricted. Additionally, even if the taxpayer initiates the tax litigation procedure without being able to analyze the criticism points indicated 8 Turinay, Faruk: Avrupa İnsan Hakları Mahkemesi’nin 1996 tarihli Miailhe v. Fransa Kararı Üzerine Bir İnceleme , Ankara Barosu Dergisi, No. 2014/3.