TY - JOUR TT - NORM CONFLICTS IN PROCEDURAL TAX LAW AU - Canyaş, Oytun PY - 2013 DA - December JF - Hacettepe Hukuk Fakültesi Dergisi JO - HHFD PB - Hacettepe University WT - DergiPark SN - 2146-1708 SP - 127 EP - 152 VL - 3 IS - 2 KW - Norm Çatışması KW - kısmi norm çatışması KW - tam norm çatışması KW - vergi yargılaması normu KW - deontik mantık N2 - Norm conflicts in legal theory is a subject which has been intensively studied. In this regard, authors like KELSEN, ROSS, RAZ, DWORKIN, MUNZER, ELHAG/BREUKER/BROUWER and PECZENIK have asserted different ideas on determination and classification of norm conflicts. The aforementioned ideas scrutinize the conflict problem by abstract classifications or abbreviate it to a specific logic like the deontic logic. Therefore, none of these approaches has been preferred in analyzing the conflict between the tax norms. Instead of this, a new criterion has been suggested for the determination of norm conflict and a new classification has been made pursuant to this new criterion. In this regard, norm conflict has been described as to mean where the application of a norm violates another norm and a classification which is based on the similarities between the circumstances of two independent applicable rules has been revealed. A conflict between the two norms of which behavioral circumstances are the same is a logical conflict. Logical conflicts are separated into two as total and partial norm conflicts basing upon the differences between the legal consequence element and the other circumstances. A conflict between the two norms which have different behavioral circumstances is a “real conflict”. Procedural tax norms take part in many codes like the Administrative Procedural Law and Procedural Administrative Tax Law and the Law on the Collection Procedure of Public Claims. 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