Pursuant to the Constitutional Court’s (“CC”) decision dated 26.7.2023 and numbered 2023/36 E. 2023/142 K., it has been decided to abolish the monetary limit for the appellate review of administrative cases stipulated in Article 46 of the Administrative Procedure Law (“APL”). Within the scope of the article of the law subject to the decision, it is regulated that tax lawsuits, full judicial lawsuits and lawsuits filed about administrative actions, the subject of which exceeds the amount determined and announced by the Ministry of Treasury and Finance every year, will be subject to the legal remedy of appeal before the Council of State. The said appeal limit was set as 581,000 TRY for 2023.
The Constitutional Court, within the scope of the Decision, referred to the fact that the monetary limit in the rule subject to the Decision may change as of the date of the transaction, the date of the action, the date of the application to the administration, the date of the opening of the case, the date of the decision of the first instance court or the date of appeal, due to the fact that the monetary limit in the rule subject to the Decision is updated every year according to the revaluation rate, and that there is no clear and specific regulation in the law regarding the date of the monetary limit on which the legal remedy of appeal can be applied, the right to request a review of the provision in question, and that it is a restriction on the freedom to seek justice, and accordingly decided to abolish the provision in Article 46 of the İYUK regarding the monetary limit for the application to the legal remedy of appeal.
The decision will enter into force 9 months after its publication in the Official Gazette.
You can access the relevant decision here.
