Constitutional Court releases reasoned decision on rejection of additional motor vehicle tax cancellation: 'Not a burden'

The Constitutional Court has released its reasoned decision regarding the rejection of the request to cancel the additional Motor Vehicle Tax. In the reasoned decision published in today's issue of the Official Gazette, the Constitutional Court, which examined the cancellation application filed by CHP deputies Özgür Özel, Burcu Köksal, Gökhan Günaydın, and 126 other deputies, stated that the discretion regarding which taxation tools should be used to address economic losses caused by the earthquake belongs to the legislative body, and evaluated that the regulation for collecting an additional MTV for 2023 met the necessity criteria.

"NO UNREASONABLE IMBALANCE"

The high court expressed the view that, considering that the provision for a one-time payment of the additional MTV would contribute to providing the necessary financing, the rule is understood to be suitable for achieving this legitimate purpose.

The AYM further noted that 'a vehicle owned by an individual is one of the indicators of their financial capacity as an element of wealth, and in the face of the magnitude of the material losses caused by the earthquakes, there is no unreasonable imbalance between the benefit to be obtained from addressing these losses and the burden to be borne by vehicle owners.'

CONCLUDED IT DOES NOT CONFLICT WITH EQUALITY PRINCIPLES

The Court stated that, considering all aspects and the fact that the MTV is a widespread tax covering all segments of society, it concluded that the rule does not conflict with the principles of taxation according to financial capacity, fair distribution of the tax burden, and equality.

Here is that decision: