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

Authors : Öner Gümüş

Pages : 621-642

Doi:10.26745/ahbvuibfd.1675158

View : 74 | Download : 92

Publication Date : 2025-08-18

Article Type : Research Paper

Abstract :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.
Keywords : Radbruch Formülü, vergi hukuku, adalet, normatif yorumlama, Avrupa İnsan Hakları Mahkemesi

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