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Avrupa Birliği Hukukunda Hukuki Belirlilik İlkesi

Year 2025, Volume: 5 Issue: 2, 113 - 124
https://doi.org/10.70101/ussmad.1760726

Abstract

ÖZ
Hukuki belirlilik ilkesi, Avrupa Birliği (AB) hukuku normlar hiyerarşisinde birincil hukuk kaynakları arasında yer alan ve yazılı olmayan AB hukukunun genel ilkelerinden birini oluşturmaktadır. Bu nedenle ilkenin içeriği Avrupa Birliği Adalet Divanı (ABAD)’nın içtihatları yoluyla belirlenmiştir. ABAD’ın yerleşik içtihatlarında hukuki güvenlik ilkesinin alt ilkelerinden birini oluşturan hukuki belirlilik ilkesi, hukuk kurallarının açık ve belirli olması gerekliliğini ifade eder. Böylece bireyler hak ve yükümlülüklerini şüpheye yer bırakmayacak şekilde belirleyip buna uygun hareket edebilir. Bu yönüyle hukuki belirlilik, bireyin haklarını koruyan bir ilkedir. Ayrıca ilke, AB hukukunun uygulanması sürecinde özellikle direktiflerin ulusal hukuka aktarımı bakımından gözetilmesi gereken bir normatif referans noktası olarak ortaya çıkmaktadır. Öte yandan, mevzuatın kalitesine ilişkin kurumlararası anlaşmalar ve ortak uygulama kılavuzu hukuki belirlilik ilkesinin AB yasama sürecinde bir kalite ölçütü olarak kabul edildiğini göstermektedir.

References

  • Bartelt, J. M. (2017). Der Anwendungsbereich des neuen Vergaberechts: Eine Untersuchung hinsichtlich Bestimmtheit, Klarheit und Systemgerechttigkeit des Vergaberechts oberhalb der Schwellenwerte, Berlin: Duncker & Humblot GmbH.
  • Baykal, S., & Göçmen, İ. (2016). Avrupa Birliği kurumsal hukuku. Ankara: Seçkin Yayıncılık.
  • Bayram, M. H. (2022). Avrupa Birliği hukuku dersleri (Gözden geçirilmiş ve güncellenmiş 7. baskı). Ankara: Seçkin Yayıncılık.
  • Bozkurt, E., & Göktaş, A. (2024). Avrupa Birliği hukuku (Gözden geçirilmiş 9. baskı). Ankara: Legem Yayınevi.
  • Can, H. (2022). Avrupa Birliği hukuku: Genel esaslar (Güncellenmiş 2. baskı). Ankara: Adalet Yayınevi.
  • Craig, P. (2022). General principles of law: Treaty, historical, and normative foundations. İçinde S. Ziegler, P. J. Neuvonen, & V. Moreno-Lax (Eds.), Research handbook on general principles in EU law: Constructing legal orders in Europe (ss. 25–39), Cheltenham: Edward Elgar Publishing Limited.
  • Dashwood, A., Dougan, M., Rodger, B., Spaventa, E., & Wyatt, D. (2011). Wyatt and Dashwood’s European Union law (6th ed.). Oxford: Hart Publishing Ltd.
  • English, J. (2020). Einwirkung allgemeiner Rechtsgrundsätze des EU-Rechts. İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 487–522). Köln: Verlag Dr. Otto Schmidt KG.
  • European Union. (2015). Joint practical guide of the European Parliament, the Council and the Commission for persons involved in the drafting of European Union legislation. Luxembourg: Publications Office of the European Union. https://eur-lex.europa.eu/content/techleg/KB0213228ENN.pdf
  • European Parliament, Council of the European Union & European Commission. (1999). Interinstitutional agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation. OJ C 73 , 1–6.
  • European Parliament, Council of the European Union & European Commission (2003). Interinstitutional agreement on better law-making. OJ C 321, 1–5.
  • European Parliament, Council of the European Union & European Commission (2016). Interinstitutional agreement between the European Parliament, the Council of the European Union and the European Commission on better law-making. OJ L 123, 1-14.
  • Fischer, D. (2024). Die Handlungsmechanismen der Europäischen Union zur Sicherung ihrer Werte. Würzburg: Würzburg University Press.
  • Göçmen, İ. (2023). Avrupa Birliği hukukunun temelleri (Gözden geçirilmiş ve güncellenmiş 2. baskı). Ankara: Seçkin Yayıncılık.
  • Güneş, A. M. (2022). Avrupa Birliği hukukuna giriş. (Gözden geçirilmiş ve güncellenmiş 5. baskı). Bursa: Ekin Basım Yayın.
  • Günuğur, Haluk (2007). Avrupa Birliği’nin hukuk düzeni. Ankara: Avrupa Ekonomik Danışma Merkezi Hartley, T. C. (2014). The foundations of European Union law (8th ed.). Oxford: Oxford University Press.
  • Kaczorowska-Ireland, A. (2016). European Union law (4th ed.). Abingdon: Routledge.
  • Kofler, G. (2020). Auslegung und Anwendung des harmonisierten Steuerrechts İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 523-535), Köln: Verlag Dr. Otto Schmidt KG
  • Martucci, F. (2020). Les principes de sécurité juridique et de confiance légitime dans la jurisprudence de la Cour de justice de l’Union européenne. Titre VII, (5), 70–78.
  • Meerbeeck, J. V. (2008). Le principe de sécurité juridique dans la jurisprudence communautaire: Un principe en quête de sens. Revue du Notariat, 110(2), 497–516.
  • Portuese, Aurélien (2014). The case for a principled approach to law and economics: Efficiency analysis and general principles of EU law. İçinde K. Mathis (Ed.), Law and economics in Europe: Foundations and applications (ss. 275-328), Dordrecht: Springer Netherlands.
  • Puissochet, J.-P., & Legal, H. (2001). Le principe de sécurité juridique dans la jurisprudence de la Cour de justice des Communautés européennes. Les Cahiers du Conseil Constitutionnel, (11), 98–105.
  • Schaumburg, H. (2020). Rechtsquellen des Europäischen Steuerrechts. İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 33–45), Köln: Verlag Dr. Otto Schmidt KG.
  • Schermers, H. G., & Waelbroeck, D. F. (2001). Judicial protection in the European Union (6th ed.). The Hague: Kluwer Law International.
  • Schütze, R. (2012). European constitutional law. Cambridge: Cambridge University Press.
  • Schwarze, J. (2012). Artikel 19 EUV [Gerichtshof der Europäischen Union]. İçinde J. Schwarze (Ed.), EU-Kommentar (ss. 259–285). Baden-Baden: Nomos Verlag.
  • Solanke, I. (2015). EU law. London: Pearson Education Limited.
  • Tillotson, J., & Foster, N. (2003). Text, cases and materials on European Union law (4th ed.). London: Cavendish Publishing Limited.
  • Tridimas, T. (2007). The general principles of EU law (2nd ed.). Oxford University Press.
  • Avrupa Birliği Adalet Divanı (1997). Case 13-61 De Geus en Uitdenbogerd v. Bosch, ECLI:EU:C:1962:11.
  • Avrupa Birliği Adalet Divanı (1981). Case C-169/80 Administration des Douanes v Société anonyme Gondrand Frères and Société anonyme Garancini, ECLI:EU:C:1981:100.
  • Avrupa Birliği Adalet Divanı (1996). Case C-143/93 Gebroeders van Es Douane Agenten BV v Inspecteur der Invoerrechten en Accijzen, ECLI:EU:C:1996:26.
  • Avrupa Birliği Adalet Divanı (1996). Case C-63/93 Duff and Others v Minister for Agriculture and Food and Attorney General, ECLI:EU:C:1996:51. ECR I-569.
  • Avrupa Birliği Adalet Divanı (1997). Case C-177/96, Belgian State v Banque Indosuez and Others and European Community, ECLI:EU:C:1997:65.
  • Avrupa Birliği Adalet Divanı (1997). Case C-207/96 Commission v Italian Republic, ECLI:EU:C:1997:583. ECR I-6869.
  • Avrupa Birliği Adalet Divanı (2003). Case C-280/00, Altmark Trans GmbH ve Regierungspräsidium Magdeburg v Nahverkehrsgesellschaft Altmark GmbH ve Oberbundesanwalt beim Bundesverwaltungsgericht, ECLI:EU:C:2003:415. ECR I-7747.
  • Avrupa Birliği Adalet Divanı (2004). Case C-17/01 Finanzamt Sulingen v Walter Sudholz, ECLI:EU:C:2004:242.
  • Avrupa Birliği Adalet Divanı (2005). Case C-110/03 Kingdom of Belgium v Commission of the European Communities, ECLI:EU:C:2005:223. ECR I-2801.
  • Avrupa Birliği Adalet Divanı (2007). Case C-76/06 P Britannia Alloys & Chemicals Ltd v Commission of the European Communities, ECLI:EU:C:2007:326. ECR I-4405.
  • Avrupa Birliği Adalet Divanı (2008). Case C-288/07 Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others, ECLI:EU:C:2008:505.
  • Avrupa Birliği Adalet Divanı (2009). Case C-102/08 Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG, ECLI:EU:C:2009:345. ECR I-4929.
  • Avrupa Birliği Adalet Divanı (2009). Case-354/99 Commission v Ireland, ECLI:EU:C:2001:550. ECR I-7657.
  • Avrupa Birliği Adalet Divanı (2010). Case C-550/07 Akzo Nobel Chemicals Ltd and Akcros Chemicals Ltd v European Commission, ECLI:EU:C:2010:512.
  • Avrupa Birliği Adalet Divanı (2012). Case C-395/11 BLV Wohn- und Gewebebau GmbH v Finanzamt Lüdenscheid, ECLI:EU:C:2012:799.
  • Avrupa Birliği Adalet Divanı (2015). Case C-324/14 X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord, ECLI:EU:C:2015:827.

Principle of Legal Clarity in European Union Law

Year 2025, Volume: 5 Issue: 2, 113 - 124
https://doi.org/10.70101/ussmad.1760726

Abstract

The principle of legal clarity is one of the unwritten general principles of European Union (EU) law and is situated among the primary sources within the hierarchy of EU legal norms. Consequently, the content of this principle has been defined through the case law of the Court of Justice of the European Union (CJEU). In its well-established jurisprudence, the CJEU has regarded the principle of legal clarity as one of the sub-principles of the principle of legal certainty, emphasizing that legal rules must be clear and precise. This ensures that individuals are able to determine their rights and obligations without ambiguity and act accordingly. In this regard, legal clarity serves as a principle that protects individual rights. Moreover, the principle emerges as a normative reference point that must be observed during the application of EU law, particularly in the context of the transposition of directives into national law. On the other hand, interinstitutional agreements and guidance documents on legislative quality demonstrate that the principle of legal clarity is regarded as a criterion of quality in the EU legislative process.

References

  • Bartelt, J. M. (2017). Der Anwendungsbereich des neuen Vergaberechts: Eine Untersuchung hinsichtlich Bestimmtheit, Klarheit und Systemgerechttigkeit des Vergaberechts oberhalb der Schwellenwerte, Berlin: Duncker & Humblot GmbH.
  • Baykal, S., & Göçmen, İ. (2016). Avrupa Birliği kurumsal hukuku. Ankara: Seçkin Yayıncılık.
  • Bayram, M. H. (2022). Avrupa Birliği hukuku dersleri (Gözden geçirilmiş ve güncellenmiş 7. baskı). Ankara: Seçkin Yayıncılık.
  • Bozkurt, E., & Göktaş, A. (2024). Avrupa Birliği hukuku (Gözden geçirilmiş 9. baskı). Ankara: Legem Yayınevi.
  • Can, H. (2022). Avrupa Birliği hukuku: Genel esaslar (Güncellenmiş 2. baskı). Ankara: Adalet Yayınevi.
  • Craig, P. (2022). General principles of law: Treaty, historical, and normative foundations. İçinde S. Ziegler, P. J. Neuvonen, & V. Moreno-Lax (Eds.), Research handbook on general principles in EU law: Constructing legal orders in Europe (ss. 25–39), Cheltenham: Edward Elgar Publishing Limited.
  • Dashwood, A., Dougan, M., Rodger, B., Spaventa, E., & Wyatt, D. (2011). Wyatt and Dashwood’s European Union law (6th ed.). Oxford: Hart Publishing Ltd.
  • English, J. (2020). Einwirkung allgemeiner Rechtsgrundsätze des EU-Rechts. İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 487–522). Köln: Verlag Dr. Otto Schmidt KG.
  • European Union. (2015). Joint practical guide of the European Parliament, the Council and the Commission for persons involved in the drafting of European Union legislation. Luxembourg: Publications Office of the European Union. https://eur-lex.europa.eu/content/techleg/KB0213228ENN.pdf
  • European Parliament, Council of the European Union & European Commission. (1999). Interinstitutional agreement of 22 December 1998 on common guidelines for the quality of drafting of Community legislation. OJ C 73 , 1–6.
  • European Parliament, Council of the European Union & European Commission (2003). Interinstitutional agreement on better law-making. OJ C 321, 1–5.
  • European Parliament, Council of the European Union & European Commission (2016). Interinstitutional agreement between the European Parliament, the Council of the European Union and the European Commission on better law-making. OJ L 123, 1-14.
  • Fischer, D. (2024). Die Handlungsmechanismen der Europäischen Union zur Sicherung ihrer Werte. Würzburg: Würzburg University Press.
  • Göçmen, İ. (2023). Avrupa Birliği hukukunun temelleri (Gözden geçirilmiş ve güncellenmiş 2. baskı). Ankara: Seçkin Yayıncılık.
  • Güneş, A. M. (2022). Avrupa Birliği hukukuna giriş. (Gözden geçirilmiş ve güncellenmiş 5. baskı). Bursa: Ekin Basım Yayın.
  • Günuğur, Haluk (2007). Avrupa Birliği’nin hukuk düzeni. Ankara: Avrupa Ekonomik Danışma Merkezi Hartley, T. C. (2014). The foundations of European Union law (8th ed.). Oxford: Oxford University Press.
  • Kaczorowska-Ireland, A. (2016). European Union law (4th ed.). Abingdon: Routledge.
  • Kofler, G. (2020). Auslegung und Anwendung des harmonisierten Steuerrechts İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 523-535), Köln: Verlag Dr. Otto Schmidt KG
  • Martucci, F. (2020). Les principes de sécurité juridique et de confiance légitime dans la jurisprudence de la Cour de justice de l’Union européenne. Titre VII, (5), 70–78.
  • Meerbeeck, J. V. (2008). Le principe de sécurité juridique dans la jurisprudence communautaire: Un principe en quête de sens. Revue du Notariat, 110(2), 497–516.
  • Portuese, Aurélien (2014). The case for a principled approach to law and economics: Efficiency analysis and general principles of EU law. İçinde K. Mathis (Ed.), Law and economics in Europe: Foundations and applications (ss. 275-328), Dordrecht: Springer Netherlands.
  • Puissochet, J.-P., & Legal, H. (2001). Le principe de sécurité juridique dans la jurisprudence de la Cour de justice des Communautés européennes. Les Cahiers du Conseil Constitutionnel, (11), 98–105.
  • Schaumburg, H. (2020). Rechtsquellen des Europäischen Steuerrechts. İçinde H. Schaumburg & J. Englisch (Eds.), Europäisches Steuerrecht (ss. 33–45), Köln: Verlag Dr. Otto Schmidt KG.
  • Schermers, H. G., & Waelbroeck, D. F. (2001). Judicial protection in the European Union (6th ed.). The Hague: Kluwer Law International.
  • Schütze, R. (2012). European constitutional law. Cambridge: Cambridge University Press.
  • Schwarze, J. (2012). Artikel 19 EUV [Gerichtshof der Europäischen Union]. İçinde J. Schwarze (Ed.), EU-Kommentar (ss. 259–285). Baden-Baden: Nomos Verlag.
  • Solanke, I. (2015). EU law. London: Pearson Education Limited.
  • Tillotson, J., & Foster, N. (2003). Text, cases and materials on European Union law (4th ed.). London: Cavendish Publishing Limited.
  • Tridimas, T. (2007). The general principles of EU law (2nd ed.). Oxford University Press.
  • Avrupa Birliği Adalet Divanı (1997). Case 13-61 De Geus en Uitdenbogerd v. Bosch, ECLI:EU:C:1962:11.
  • Avrupa Birliği Adalet Divanı (1981). Case C-169/80 Administration des Douanes v Société anonyme Gondrand Frères and Société anonyme Garancini, ECLI:EU:C:1981:100.
  • Avrupa Birliği Adalet Divanı (1996). Case C-143/93 Gebroeders van Es Douane Agenten BV v Inspecteur der Invoerrechten en Accijzen, ECLI:EU:C:1996:26.
  • Avrupa Birliği Adalet Divanı (1996). Case C-63/93 Duff and Others v Minister for Agriculture and Food and Attorney General, ECLI:EU:C:1996:51. ECR I-569.
  • Avrupa Birliği Adalet Divanı (1997). Case C-177/96, Belgian State v Banque Indosuez and Others and European Community, ECLI:EU:C:1997:65.
  • Avrupa Birliği Adalet Divanı (1997). Case C-207/96 Commission v Italian Republic, ECLI:EU:C:1997:583. ECR I-6869.
  • Avrupa Birliği Adalet Divanı (2003). Case C-280/00, Altmark Trans GmbH ve Regierungspräsidium Magdeburg v Nahverkehrsgesellschaft Altmark GmbH ve Oberbundesanwalt beim Bundesverwaltungsgericht, ECLI:EU:C:2003:415. ECR I-7747.
  • Avrupa Birliği Adalet Divanı (2004). Case C-17/01 Finanzamt Sulingen v Walter Sudholz, ECLI:EU:C:2004:242.
  • Avrupa Birliği Adalet Divanı (2005). Case C-110/03 Kingdom of Belgium v Commission of the European Communities, ECLI:EU:C:2005:223. ECR I-2801.
  • Avrupa Birliği Adalet Divanı (2007). Case C-76/06 P Britannia Alloys & Chemicals Ltd v Commission of the European Communities, ECLI:EU:C:2007:326. ECR I-4405.
  • Avrupa Birliği Adalet Divanı (2008). Case C-288/07 Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others, ECLI:EU:C:2008:505.
  • Avrupa Birliği Adalet Divanı (2009). Case C-102/08 Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG, ECLI:EU:C:2009:345. ECR I-4929.
  • Avrupa Birliği Adalet Divanı (2009). Case-354/99 Commission v Ireland, ECLI:EU:C:2001:550. ECR I-7657.
  • Avrupa Birliği Adalet Divanı (2010). Case C-550/07 Akzo Nobel Chemicals Ltd and Akcros Chemicals Ltd v European Commission, ECLI:EU:C:2010:512.
  • Avrupa Birliği Adalet Divanı (2012). Case C-395/11 BLV Wohn- und Gewebebau GmbH v Finanzamt Lüdenscheid, ECLI:EU:C:2012:799.
  • Avrupa Birliği Adalet Divanı (2015). Case C-324/14 X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord, ECLI:EU:C:2015:827.
There are 45 citations in total.

Details

Primary Language Turkish
Subjects Taxation Law
Journal Section Research Articles
Authors

İsa Çelen 0000-0002-0122-5223

Early Pub Date October 27, 2025
Publication Date October 29, 2025
Submission Date August 8, 2025
Acceptance Date October 12, 2025
Published in Issue Year 2025 Volume: 5 Issue: 2

Cite

APA Çelen, İ. (2025). Avrupa Birliği Hukukunda Hukuki Belirlilik İlkesi. Uluslararası Sosyal Siyasal Ve Mali Araştırmalar Dergisi, 5(2), 113-124. https://doi.org/10.70101/ussmad.1760726