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vergi yargısı – Hukuk.net

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İdari yargıda “hakimlik” müessesesi – Hakim Murat Yıldırım

İdari yargıda “hakimlik” müessesesi İdari yargı kolunun ilk derecesini oluşturan idare mahkemeleri ve vergi mahkemelerinde kimi kararlar heyet (kurul) halinde verilirken, kimi kararlar da tek hakimle verilmektedir. 2576 sayılı “Bölge İdare Mahkemeleri, İdare Mahkemeleri Ve Vergi Mahkemelerinin Kuruluşu Ve Görevleri Hakkında Kanun”un mahkeme heyetini düzenleyen 4. maddesi, “İdare ve vergi …

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