The exceptional procedures imposedbythe Value Added Tax Communiqué, are a system which is put into practice to guarantee the taxclaim of the government. The main purpose of this regulation is to prevent theim properrefund of the VAT amoun trequired because VAT accounts for a sizable portion of the taxes that provide revenue for the Treasury. The consequences of theim plementation of these exceptional procedures affect both the taxpayers and the taxpayers who trade with them. The tax administration requests there moval of the taxpayers in this situation from VAT's discountbill, regarding the purchases from the taxpayers who are determined to be false invoice issuers by correction declaration. Theim plementation of the exceptional procedures, which are also regarded as black listing the taxpayers, is viewed as a violation of the right to property in several aspects. Preserving the right of property is essential in terms of a state of law. The right to property is a right that we can directly relateto tax-raising power because it deprives the relevant person of the property, in other words, of the amount of Money that should be paid. First of all, the association between the right to property and tax-raising power will be evaluated. Then, the issue of whether the legal consequences of the exceptional procedures' implementation violate the right of property will be discussed within the framework of ECHR decisions.