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TAX LAW
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States, disciplinary decisions, operations realized by the governor of the
state of emergency while using his prerogatives within the scope of the
Statutory Decree Numbered 285.
There are exceptions to suspension of execution upon bringing of an
action before the tax courts.
As stated in Paragraph 3 of Article 26 of the CAP, in case that the
notification cannot be made to the claimant in the address shown by him,
the action shall automatically be suspended along with the suspension
of execution order, if there is any, until the new address is apprised. If
a request to renew the action, with a new address, is not made within a
year, the action shall be deemed not to be brought. In the renewed action,
the execution is not automatically suspended and collection operations
continue. In order for the execution to be suspended, this shall be requested
and the Court shall decide in line with the request.
Another exception is the situation of bringing an action against taxes
to be levied on the declaration submitted with a reservation. Tax payers
may foresee the possibility to recourse to Courts for conflicts by indicating
a reservation in their declaration. Nevertheless, in that situation, tax payers
may bring an action against their declaration. In case the tax payer brings
an action against the levying operation on the basis of the declaration he
has submitted with a reservation, the execution will not be automatically
suspended. In order for the levying and operations realized on this to be
suspended, the existence of the conditions for suspension of execution, the
request of the claimant and a Court decision in line with that request are
required.
In lawsuits brought by reason of the application of the Law on the
Procedure for the Collection of Public Receivables Numbered 6183, the
bringingof anactiondoes not automatically suspend the execution. Lawsuits
brought against orders of payment, provisional attachment, precautionary
accrual and attachment proceedings may be given as examples. In order
to suspend the action, the existence of the conditions for suspension of
execution, the request of the claimant and a Court decision in line with that
request are required.
The fourth exception corresponds to actions arising out of Article 198
of the Customs Law. As per this Article, in case missing and not levied