Radbruch Formülü ve Vergi Hukukunda Adalet: AİHM Kararları Üzerine Normatif Bir Değerlendirme

Yıl 2025, Cilt: 27 Sayı: 2, 621 - 642, 18.08.2025

Öner Gümüş

https://doi.org/10.26745/ahbvuibfd.1675158

Öz

Bu çalışma, Gustav Radbruch tarafından geliştirilen Radbruch Formülü’nün vergi hukuku bağlamında nasıl işlevsel hale geldiğini normatif hukuk perspektifiyle ele almaktadır. Çalışmanın temel amacı, adaletle bağdaşmayan ancak pozitif hukuk görünümündeki vergi düzenlemelerinin, hukuki meşruiyet sınırları içinde değerlendirilip değerlendirilemeyeceğini incelemektir. Yöntem olarak normatif yorumlama yaklaşımı benimsenmiştir. Bu yaklaşımın benimsenme amacı teoriden pratiği geçişi daha kolay yansıtabilmektir. Söz konusu çerçevede özellikle Avrupa İnsan Hakları Mahkemesi’nin vergisel adaletsizliklerle ilgili içtihatları analiz edilmiştir.
Çalışmada Radbruch Formülü’nün teorik temelleri ayrıntılı biçimde açıklanmış, formülün temel insan haklarını ihlal eden yasal düzenlemelere karşı sunduğu ahlaki sınırlar ortaya konmuştur. AİHM kararları aracılığıyla, vergilendirme sürecinde ortaya çıkan keyfî uygulamaların, ayrımcı denetimlerin, orantısız cezaların ve mülkiyet hakkı ihlallerinin, adaletle bağdaşmayan hukuk örnekleri olduğu değerlendirilmiştir.
Temel bulgu, Radbruch Formülü’nün çağdaş hukukta, özellikle vergi adaleti tartışmalarında etik bir referans noktası haline geldiğidir. Bu formül, yalnızca yasa yapma sürecine değil, yasal normların uygulanmasında da adalet ilkesinin esas alınması gerektiğini savunarak pozitif hukuka bir denge mekanizması sunmaktadır.

Anahtar Kelimeler

Radbruch Formülü , vergi hukuku , adalet , normatif yorumlama , Avrupa İnsan Hakları Mahkemesi

Radbruch Formula and Justice in Tax Law: A Normative Evaluation on ECtHR Judgments

Öz

This study examines how the Radbruch Formula, developed by Gustav Radbruch, becomes functional in the context of tax law from the perspective of normative law. The main purpose of the study is to examine whether tax regulations that are incompatible with justice but have the appearance of positive law can be evaluated within the limits of legal legitimacy. The methodology employed a normative interpretation approach. The purpose of adopting this approach is to reflect the transition from theory to practice more easily. In this framework, the case law of the European Court of Human Rights on tax injustices has been analyzed.
In this study, the theoretical foundations of the Radbruch Formula are explained in detail, and the moral limits that the formula presents against legal regulations that violate fundamental human rights are put forward. Through ECtHR judgments, it has been assessed that arbitrary practices, discriminatory audits, disproportionate penalties, and violations of property rights arising in the taxation process are examples of law incompatible with justice.
The main finding is that the Radbruch Formula has become an ethical reference point in contemporary law, especially in tax justice debates. This formula offers a balancing mechanism to positive law by arguing that the principle of justice should be taken as a basis not only in the law-making process but also in the application of legal norms.

Anahtar Kelimeler

Radbruch Formula , tax law , justice , normative interpretation , European Court of Human Rights.

Kaynakça

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