amendments to the legal remedy system shall also be applied where
appeals are made against tax courts’ decisions.
With the entry into force of Law No. 6545, appealing to regional
administrative courts against the decisions of the courts of first
instance has become possible. Accordingly, the jurisdiction of the
regional administrative courts are stated as follows; to examine the
appeals against the final decisions of the courts of first instance that are
open to appeal and the decisions regarding requests related to the issue
of stay order and conclude them, to settle the disputes concerning the
jurisdiction and competency between the courts of first instance in its
judicial locality, to decide the transfer of the action to another court
which is in the same judicial locality with the relevant regional admin-
istrative court or appoint the competent court in case of a factual and
legal obstacle with its judicial locality in ruling the action.
In the new system, it is possible to appeal to regional administra-
tive courts against the decisions of the administrative and tax courts
within 30 days from the decision’s notification. However, the decisions
of administrative and tax courts regarding the tax actions, full remedy
actions and actions for nullity against the administrative acts of which
the matter in dispute is not higher than five thousand Turkish Lira are
definitive and may not be appealed. Accordingly, if regional adminis-
trative courts conclude that the decision of the court of first instance is
in compliance with law, it will refuse the request of appeal. In case of
the request’s acceptance, it will be decided by considering the basis of
the action. The first appeal shall be subject to the same form and pro-
cedure as the second appeal. Pursuant to Law No. 6545, the decisions
of regional administrative courts are definitive where they are not open
to second appeal.
The Law No. 6545 has amended Article 46 of the Administrative
Jurisdiction Procedure Law No. 2527. Especially, there is a possibility
to lodge an appeal with the Council of State within thirty days from the
decision’s notification against the decisions of regional administrative
courts and the final decisions of the judicial chambers of the Council
of State regarding tax actions and full remedy actions and actions con-
cerning administrative acts of which the matter in dispute is higher
than one hundred thousand Turkish Lira, actions for zoning plans,
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NEWSLETTER 2014