Tax Alert 2014/4  
The New Appeal System Introduced Under the Administrative Procedures Law

The Law regarding the Amendments on Turkish Criminal Code and Certain Other Codes (the “Law No. 6545”) (published in the Official Gazette in June 28, 2014 and No. 29044), makes several amendments to “the Law regarding the Establishment and Duties of District Administrative Courts, Administrative Courts and Tax Courts” (the “Law No. 2576”) (published in the Official Gazette in January 20, 1982 and No. 17580), and the Administrative Procedures Law (the “Law No. 2577”) (published in the Official Gazette in January 20, 1982 and No. 17580) and enters into force on the date of its publication.

Within the scope of the current administrative procedures system, a two-stage judgment system is applied. This system includes tax/administrative courts of first instance as the preliminary stage of a judgement, and both District Administrative Courts and the Council of State as the secondary stage. With Law No. 6545, a three-stage judgment system has been introduced to the practice of the administrative procedures system.

Before the amendments made by Law No.6545, one of the duties of District Administrative Courts was to decide on the judgments rendered by a single judge of administrative and tax court in its judicial district upon the objection of one of the parties. With Law No.6545, the two-stage judgment system has been changed and the objection process to District Administrative Courts is abolished. Instead of the objection right, the appeal right to District Administrative Courts as a preliminary appeal before moving to the Council of State is enabled for the parties to a lawsuit.

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