REFLECTIONS ON THE ORDINARY LEGAL REMEDIES IN TURKISH TAX PROCEEDINGS WITHIN THE FRAMEWORK OF JUDICIAL DECISIONS

Authors : Mehmet Burak BULUTTEKİN

Pages : 888-945

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Publication Date : 2023-03-01

Article Type : Research Paper

Abstract :The ordinary legal remedies in tax jurisdiction, which are dependent on administrative jurisdiction, are first degree appeal and appeal. In this respect, it is possible to make a first degree appeal or an appeal against the decisions made by the tax court regarding tax disputes, in accordance with the procedures and principles between Article 45 and 50 of Law No. 2577. The most obvious difference between a first degree appeal and an appeal is the characteristics of the review. In the first degree appeal, the judge of the regional administrative court evaluates the present case both in terms of material and legality, and may re-examine the case and, if he deems it necessary, give a decision on the merits. Regarding the start of the application period to ordinary legal remedies, the legislator deviated from the general rule regarding the periods and regulated that the application period would start from the notification of the decision insert ignore into journalissuearticles values(Law No. 2577, art. 45/1, 46/1);, not from the day following the notification of the decision insert ignore into journalissuearticles values(Law No. 2577, art. 8/1);. In order to be compatible with other articles in terms of the legal systematic, it would be appropriate to change the regulation regarding the application period to ordinary legal remedies starting from the day following the notification of the decisions. The first degree appeal is regulated in only one article insert ignore into journalissuearticles values(Law No. 2577, art. 45); and in a limited manner in Law No. 2577. For example, the grounds or examination principles of first degree appeal are not included in this article. In the Law No. 6100, the first degree appeal is regulated in detail between articles 341-360. Similarly, it would be appropriate to expand the regulation regarding the first degree appeal in IYUK. The legislator stipulated that the subject of the case must exceed certain monetary limits in order to apply to ordinary legal remedies, but it did not specify at what date the monetary limits would be taken into account for the application to the appeal. In a recent decision of the Plenary Session of the Tax Law Chambers of the Council of State, it was decided that the date of the first degree appeal decision should be taken as a basis in calculating the monetary limits required to apply for the appeal.
Keywords : Vergi uyuşmazlıkları, idari yargılamada olağan kanun yolları, istinaf, temyiz