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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