311 / 521
judgments of the Council of State’s administrative law divisions and
the judgments regarding the cases listed under the abovementioned
article delivered by regional administrative courts may be appealed to
the Council of State within thirty days following their notification. It
must be emphasized that, as a result of this amendment, tax cases, full
remedy actions and actions for annulment against administrative acts
for which the value of the claim is less than a hundred thousand
Turkish Liras cannot be appealed to the Council of State. Thus, judg-
ments concerning cases for which the value of the claim is less than
five thousand Turkish Liras are not subject to intermediary appeal, and
the judgments concerning cases for which the value of the claim does
not exceed a hundred thousand Turkish Liras are not subject to appeal.
In addition to the amendments made by Law No. 6545, revision of
judgment is abrogated for administrative cases.
Conclusion
To sum up, significant amendments have been made to the APC by
Law No. 6545 which entered into force by promulgation on June 28th,
2014.
Accordingly, the intermediary appeal procedure has been intro-
duced as a legal remedy in administrative procedure instead of objec-
tion procedure and the Regional Administrative Courts of Appeal have
been structured as authorities of intermediary appeal. Additionally, the
expedited trial procedure has been introduced for certain cases in order
for them to be concluded faster, the judgments subject to appeal are
subject to regulation, some judgments cannot be appealed and the revi-
sion of judgment has been abolished.
PROCEDURAL LAW
295