Vergi borcu nedeniyle yurt dışına çıkış yasağı

Abstract

Ban on travelling abroad due to a tax liability refers to an administrative action preventing any taxpayer who has a tax liability from travelling abroad by the relevant competent authorities upon request of the relevant tax office and that results in the restriction of freedom to travel which is inherent to the concepts of human rights and represents one of the fundamental rights and freedoms. Therefore, it needs to be carefully scrutinized whether or not this administrative action imposing a restriction on freedom to travel has been taken in an accurate, lawful and reasonable manner in terms of the state of law. In this sense, in the first section of the thesis it is focused on general explanations about the freedom to travel and freedom to leave the country and determinations on application fields of the freedom to leave the country with respect to fundamental rights and freedoms and assessment of these applications in terms of the Constitutional Law and international law. Whereas, on the other hand, in the second section of the thesis an evaluation is made on the ban to travel abroad from a conceptual point of view and it is addressed to public receivables which are included within the scope of the application of the ban to travel abroad, terms and conditions of the application of the ban to leave the country, communiqués and rulings regarding the ban to travel abroad, circumstances leading to removal of the ban to travel abroad, application of imposing a ban on foreign nationals to travel abroad due to a tax liability, application of imposing a ban on legal entities/corporate bodies to travel abroad, duties and responsibilities of the Authority for the application and procedures regarding the ban, lawsuits filed against the ban to travel abroad, issues related to claims arguing that the ban to travel aboard constitutes a violation of the Constitutional Law.