Passed by the Constitutional Court: Important decision on taxes!

A decision concerning millions of taxpayers and citizens has been issued by the Constitutional Court. The Samsun Regional Administrative Court 2nd Tax Litigation Chamber had applied for the annulment of the rule in question in a lawsuit filed for the refund of paid stamp duties, on the grounds that it was contrary to the Constitution.

According to the report by Hürriyet, the Constitutional Court has paved the way for appeals to the Council of State (Danıştay) against decisions made by courts in 2023 regarding tax lawsuits, full remedy actions, and annulment lawsuits filed against administrative proceedings where the subject matter does not exceed 581 thousand TL.

In other words, even if the subject of the lawsuit is 1 lira, the case can now be appealed to the Council of State.

The Constitutional Court decided unanimously that the first paragraph of Article 46 of the Administrative Procedure Law No. 2577 dated 6/1/1982, which was amended by Article 20 of Law No. 6545 dated 18/6/2014;

“A. The phrase "exceeding one hundred thousand Turkish liras..." in clause (b) is contrary to the Constitution and is annulled,

B. The remaining part of clause (b) is annulled in accordance with the fourth paragraph of Article 43 of the Law on the Establishment and Trial Procedures of the Constitutional Court No. 6216 dated 30/3/2011,

C. All annulment provisions shall enter into force nine months after the publication of the decision in the Official Gazette, in accordance with the third paragraph of Article 153 of the Constitution and the third paragraph of Article 66 of Law No. 6216.”