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Judicial Remedies for Customs Tax Disputes Have Changed

July 2014 - Tax & Private Client. Legal Developments by Baspinar & Partners Law Firm.

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Judicial Remedies for Customs Tax Disputes Have Changed

A Law published on the Official Gazette dated June 28th, 2014 and numbered 29044, which makes amendments on Turkish Criminal Code and Other Certain Laws ("Law numbered 6545"). According to the mentioned law several provisions of the Law on Establishment and Duties of Regional Administrative Courts, Administrative Courts and Tax Courts numbered 2576 ("Law numbered 2576") and the Administrative Jurisdiction Procedures Law numbered 2577 have changed ("Law numbered 2577").


Concerning the Law numbered 2576; establishment, organization structure and duties of the regional administrative courts have amended. As per the amendments, these newly organized regional administrative courts shall be established within 3 (three) months following the enforcement date of the Law numbered 6545 (i.e. June 28th, 2014). Establishment, judicial locality and the date for beginning the work will be announced on the Official Gazette.


In parallel with the amendments made on organizations and duties of the regional administrative courts, judicial remedies to be applied concerning the resolve of the disputes are changed. These amendments have also changed the judicial remedies concerning the resolve of the tax disputes.

The Law numbered 6545 have changed the current two-staged trial procedure which consists of Tax Court (1st) -Regional Administrative Court (2nd) or Tax Court (1st) - Council of State (2nd); to a three staged trial procedure as follows:

Tax Court (1st)

Regional Administra7ve Court (2nd)

Council of State (3rd).

In the abovementioned new system a number of decision given by the tax courts and regional administrative courts will be definite and it will not be possible to apply to the appeal stage against these decision. Unlike the current one, in the new introduced system it will not possible to apply to the Council of State for the decisions given by the Tax Courts. Tax Courts decision will only be appealed before the Regional Administrative Courts.

Three-staged trial procedures will begin after all the new organized regional administrative courts are established all over the country.