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Amendments to Intermediary Appeal and Other Appellate

Procedures

As is known, the intermediary appeal is an intermediate legal rem-

edy for the judgments of the court of first instance to be reviewed by

the higher court and a legal procedure prior to the appeal procedure.

The intermediary appeal procedure, which was introduced to our

legal system in 2004 through amendments made to Civil Procedure

Law, has been introduced to the administrative procedure by virtue of

Law No. 6545 as well. According to this significant amendment in

administrative legal remedies, the concept of “objection”, which was

found in the first part of APC Art. 45 entitled “Legal Remedies for

Court Judgments”, has been replaced with the “intermediary appeal”.

As a result of this amendment, in order to determine whether interme-

diary appeal or appeal will be in question concerning a decision, the

concept of “appeal” which was formerly regulated in APC Art. 46 has

been amended accordingly.

In accordance with the amendment made to APC Art. 45 through

Law No. 6545, even if it is regulated otherwise in another code, the

judgments of administrative and tax courts of first instance shall be

subject to intermediary appeal. The intermediary appeal shall be made

to the “regional administrative courts”, which is within the same judi-

cial locality with the relevant court of first instance, within thirty days

from the notification of the judgment. However, it is also regulated

that, the judgments of administrative and tax courts regarding tax

actions, full remedy actions and actions for nullity against the admin-

istrative acts of which the matter in dispute is not higher than five thou-

sand Turkish Lira are definitive and may not be appealed. Another sig-

nificant issue regulated within the same article is that, the decisions of

the regional administrative courts, which are enumerated under APC

Art. 46. are definitive and they are not subject to appeal. As mentioned

above, in the expedited trial procedure, the intermediary appeal proce-

dure cannot be applied.

With the provisions on intermediary appeal procedure newly intro-

duced to the APC, Art. 46 entitled “Appeal” has also been amended,

and the judgments subject to appeal have been rearranged.

Accordingly, even if otherwise provided under different laws, the final

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NEWSLETTER 2014