Administrative and Tax Law

Under Article 7 of the Administrative Procedure Act No. 2577, where a special statute does not set a separate period, the period for filing an action is sixty days before the Council of State and the administrative courts, and thirty days before the tax courts.

The period begins on the day following the date on which written notice is given in administrative disputes. For this reason, the date of service must be documented.

There are cases where special statutes provide for a shorter period. For this reason, the legislation underlying the act must also be examined separately with respect to the period.

Under Article 11 of the Administrative Procedure Act, before filing an action, interested parties may, within the period for filing an action, request the superior authority, or, if there is no superior authority, the authority that carried out the act, to withdraw, revoke, or amend the act, or to carry out a new act.

The same article provides that if no response is given within thirty days, the request shall be deemed to have been rejected. In the event of rejection or deemed rejection, the period for filing an action begins to run again, and the time elapsed up to the date of the application is also taken into account.

This route may be useful for gathering documents and learning the administration's reasoning. However, an error in calculating the period extinguishes the right to bring an action.

Both the condition that implementation of the act would cause damage that is difficult or impossible to remedy, and the condition that the act is clearly unlawful, must be present together. The request is raised in the petition initiating the action.

The court may decide on the request after obtaining the administration's defence, or without waiting for the defence. It is important that urgent circumstances be clearly stated in the petition.

An objection may be filed against the decision. Because the objection period is short, the date of service of the decision must be tracked.

Under Article 58 of Act No. 6183, an action may be filed in the tax court against a payment order on the grounds that no such debt exists, that the debt has been partly paid, or that it is time-barred.

For purposes of this article, the period for filing an action is set at fifteen days. The period runs from the day following service of the payment order.

Filing the action does not automatically suspend enforcement. For this reason, where necessary, a request for a stay of execution should also be raised.

Settlement with the tax authority, a reduction in the penalty, correction of a tax error, and an action before the courts are considered as options. Some of these routes exclude one another, so the choice must be made from the outset.

Requesting settlement suspends the period for filing an action. If the settlement is not reached, an action may be filed within the remaining period.

Where a tax error exists, a request for correction may also be raised separately. Because the concept of error has a limited scope, the grounds must be framed accordingly.

The taxpayer has the right to be informed of and to make requests and statements regarding the subject and scope of the audit, whether the audit is carried out at the workplace or at the tax office, and the signing of the minutes.

Noting a reservation on the minutes forms the basis of the defence at later stages. For this reason, the text of the minutes must be read carefully.

Settlement prior to assessment may be requested on the basis of the report issued following the audit. The request must be made within the period.

An action for annulment is filed in the administrative court within the period for filing an action from service of the act. The status of the building's permit and the inspection minutes form the basis of the case file.

Whether the finding underlying the fine and the demolition order was made in accordance with proper procedure is examined. The minutes must clearly state the nature of the building and the scope of the non-compliance.

A request for a stay of execution is of particular importance in demolition orders. Because a demolition once carried out cannot be reversed, the grounds for the request must be strongly established.

The objection route provided under the legislation may be exhausted, or an action for annulment may be filed directly against a disciplinary sanction. The choice of route affects the calculation of the period.

Irregularities in the investigation procedure, failure to allow the exercise of the right of defence, and failure to specify the allegation concretely are commonly raised grounds for annulment.

The proportionality of the sanction is also reviewed. A claim of a clear disproportion between the act and the sanction may also be raised separately.

An application is first made to the contracting authority as a complaint against acts in the procurement process. Failure to apply within the period forecloses the right to complain.

An administrative appeal is filed with the Public Procurement Authority against the decision of the contracting authority. The application fee must be paid and the petition must comply with the required procedure.

An action for annulment may be filed in the administrative courts against a decision of the Board. At this stage, whether the contract has been signed is significant for the outcome.

Where fault in the performance of a public service exists, liability for damages arises on the part of the administration. This covers the service not being performed at all, being performed late, or being performed poorly.

There are also cases of strict liability. The principles of social risk and hazard allow liability to be established without requiring fault.

There are cases in which an application must be made to the administration before filing an action for full remedy. Making the application within the period preserves the right to bring the action.

The text of the act, the notice of service, the underlying correspondence, and any minutes form the core of the case file. Documenting the date of service is decisive with respect to the period.

Requesting information and documents from the administration prevents the file from remaining incomplete. The request must be raised separately in the petition.

In technical disputes, an examination by a court-appointed expert is requested. The specific issue the request concerns must be clearly stated.

In İzmir, administrative courts and tax courts operate, and the decisions of these courts are subject to review on appeal before the İzmir Regional Administrative Court.

As a rule of jurisdiction, the court of the place where the administration that carried out the act is located has jurisdiction. In matters relating to real property, the criterion of the location of the property comes to the fore.

In tax disputes, the court of the place where the tax office that made the assessment is located has jurisdiction. For this reason, the relevant office must be identified before the case file is prepared.