Administrative and Tax Cases

According to Prof. Dr. Metin Günday:

Administrative law, in its broadest definition, is the law of the administration. To understand the scope of administrative law, it is first necessary to clarify what is meant by the term "administration." Administration consists of the organizations established within the state to perform certain functions and the personnel working in these organizations. Moreover, administration refers to the qualifications required to implement public services and the operational system of these organizations. Here, the term “administration” refers specifically to public administration; private and legal entities are not included in this scope. Private companies, foundations, and associations alone do not constitute the subject of administrative law.

The primary purpose of public administration is to realize the public interest. Administrative law regulates the activities and organization of public administration by helping to establish the public interest and restore any disturbed balance of interests. The Constitution forms the basis of administrative law.

Administrative law is also considered a status law. According to the Constitution, judicial recourse is fully open against administrative acts and procedures. All acts and procedures carried out or to be carried out by the administration directly concern real and legal persons. In cases where administrative acts are unlawful, the correction of such acts falls within the scope of administrative law.

Proceedings in Administrative and Tax Courts are conducted in written form. Administrative courts examine cases based on files. Administrative courts can request all relevant information and documents from concerned authorities and may, if necessary, order an expert examination. Hearings are rarely held.

Types of Administrative Lawsuits:

• Annulment Lawsuits (Iptal Davası):
  An annulment lawsuit is filed to eliminate an unlawful administrative act by having it annulled by administrative courts. A person whose personal, lawful, and current interest is affected by an executive decision of the administration may apply to the administrative court, requesting annulment of the act due to illegality in authority, form, cause, subject, or purpose.

• Full Remedy Lawsuits (Tam Yargı Davası):
  A full remedy lawsuit is filed to redress the violation of subjective rights and the resulting damage caused by an administrative action or act. Full remedy lawsuits resemble compensation lawsuits in civil law.

• Tax Cases (Vergi Davaları):
  Tax cases arise from disputes under the Tax Procedure Law concerning taxes, fees, charges, and similar financial obligations to the general budget, provincial administrations, municipalities, and villages, as well as related penalties, increases, and tariffs. The competent courts for tax cases are Tax Courts.

Tax courts handle:

• Disputes related to taxes, fees, and similar financial obligations of the general budget, provincial administrations, municipalities, and villages, including related increases and penalties

• Cases concerning the enforcement of Law No. 6183 on the Procedure for Collection of Public Receivables

• Other duties assigned by law

Who Can File Tax Cases:

• Taxpayers and those penalized for taxes

• Real persons through themselves or their representatives

• Minors, persons under guardianship, and legal entities through their legal representatives or their representatives’ delegates

• Against assessed amounts determined by assessment commissions

Filing Deadlines for Tax Cases:
According to Article 7 of the Administrative Judicial Procedure Law:

• Filing period: 60 days in administrative courts and the Council of State, and 30 days in tax courts, unless otherwise specified by special laws.

• These periods start from written notification, collection, or the date the relevant authority or commission decision is received.

Legal Remedies in Tax Cases:

• Appeal (Istinaf): Review of the lower court’s decision both legally and factually. According to Article 45 of the Administrative Procedure Law, the appeal period is 30 days from notification, and tax cases under 5,000 TRY are final.

• Cassation (Temyiz): Review only in terms of legal compliance; tax cases exceeding 100,000 TRY can be appealed. Cassation petitions are submitted to the court that issued the decision, which then notifies the opposing party, giving 30 days to respond.

• Appeal for the Benefit of Law: According to Article 51 of the Administrative Judicial Procedure Law, final tax court decisions can be appealed by the public prosecutor if they violate current law.

• Retrial: Article 53 of the Administrative Judicial Procedure Law provides grounds for retrial of certain tax court decisions.

Administrative and tax cases require technical knowledge and specialized expertise. Working with a team knowledgeable in the Constitution, procedural laws, and relevant special legislation is crucial to avoid loss of rights.