Administrative and Tax Law

In administrative law what is lost most often is not the case but the deadline. The sixty-day period that runs from service of an administrative act decides the outcome of many files before the merits are ever reached. In tax disputes the period is shorter still, and if the day the assessment notice was served goes unrecorded there is no way back.

Action for annulment Annulment of an administrative act on the ground that it is unlawful in terms of competence, form, cause, subject matter or purpose. These five elements frame the argument before the administrative courts: whether the authority that issued the act had power to do so, whether the prescribed procedure and form were followed, whether the fact relied on actually existed, whether the result produced is lawful, and whether the act was made for a purpose other than the public interest. Each is examined separately.

Stay of execution Bringing an action for annulment does not suspend the act by itself. A stay of execution can be granted only where the act is manifestly unlawful and where its application would cause harm that is difficult or impossible to repair; both conditions must be present together. The request must be stated expressly in the application initiating the case.

Full remedy action Compensation for pecuniary and non-pecuniary loss arising from an act or an operation of the administration. Where the loss stems from an administrative operation, an application to the administration before filing suit is compulsory; if that stage is skipped, the case is dismissed without the merits being examined.

Civil service matters Disciplinary investigations and penalties, whether the investigator followed the correct procedure, whether the right to be heard was granted, appointment and removal decisions, transfers, personnel records and pay entitlements, and acts arising from security clearance procedures. In disciplinary files the outcome usually turns not on whether the conduct is established but on whether the investigation procedure was followed in full.

Zoning and municipal acts Objections and annulment claims against development plans and plan amendments, disputes over building permits and occupancy permits, demolition and sealing decisions, zoning fines, applications against expropriation decisions, revocation of licences and orders closing business premises.

Tax Claims against tax and penalty assessment notices, applications for settlement before and after assessment, correction of tax errors and the complaint route, objection to a payment order, applications against precautionary attachment and precautionary accrual, lifting an attachment, examination of tax inspection reports, and defence against allegations of using fraudulent documents.

The Ombudsman Institution Complaints about the working of the administration can be taken to the Ombudsman Institution (Kamu Denetçiliği Kurumu) alongside the judicial route. An application requires administrative remedies to have been exhausted, and applying to the institution suspends a period for filing suit that has already begun to run. Its decisions are not binding, but they can lead the administration to change its position, and they do not extinguish the right to bring a claim.

Frequently asked questions

How many days are there to bring an administrative claim? As a rule sixty days before the administrative courts and thirty days before the tax courts. The period starts on the day following written notification of the act. Some special statutes lay down shorter or longer periods, so the information about remedies and deadlines printed at the foot of the act should always be read. Where that information is not given at all, the period does not begin to run.

Can I apply to the administration and extend the deadline? Within the period for filing suit, those concerned may apply to the authority that issued the act, or to a higher authority, asking for it to be revoked, withdrawn or amended. That application suspends the running period. If the administration does not reply within a set period the request counts as refused, and the suspended period resumes from where it stopped. This route is less about extending time than about using the time gained properly.

If I challenge a tax notice, do I still have to pay the tax? Bringing a case before the tax court suspends collection of the assessed tax automatically. That rule does not extend to acts at the collection stage, such as a payment order or a precautionary attachment; for those, a stay of execution must be requested separately. Collection is not suspended automatically at the appeal or cassation stages either.

Does entering settlement talks give up my right to sue? If settlement is not reached, or the meeting ends without result, the right to bring a claim continues, and the remaining period cannot be shorter than the minimum laid down in the law. If settlement is reached and the record is signed, no claim can be brought against that tax and penalty, and the agreed amount becomes final. For that reason the strength of the file in court should be assessed before going into a settlement meeting.

What can be done about a disciplinary penalty? An objection is first made to the authority named in the law, and the period for objecting is short. Where the objection is refused, or where the route to court is open directly, an action for annulment is brought before the administrative court. A penalty imposed without hearing the person's defence is legally invalid; the appointment of an investigator, whether statements were taken properly, and compliance with the limitation periods are also examined.

Where do I take a zoning fine imposed by the municipality? Building suspension records, demolition decisions and administrative fines based on zoning legislation are administrative acts and are subject to an action for annulment before the administrative court. In demolition decisions the request for a stay of execution carries particular weight: once the decision has been carried out, an annulment judgment may have limited practical effect.

Time limits and procedures

• Actions for annulment and full remedy: sixty days before the administrative courts and thirty days before the tax courts, from written notification of the act.
• Application to a higher authority: made within the period for filing suit and suspends it; when the administration's period for replying expires, the remaining time resumes.
• Loss arising from an administrative operation: application to the administration within one year of learning of the operation and in any event within five years of it; the period for filing the claim starts on refusal.
• Objection to a payment order: fifteen days from service, to the tax court.
• Settlement: requested within thirty days of service of the assessment notice; if no settlement is reached, the right to bring a claim continues.
• Correction of tax errors: application to the administration within the correction limitation period, and on refusal an application to the higher authority through the complaint route.
• Ombudsman Institution: within six months of administrative remedies being exhausted; the application suspends the period for filing suit.
• Appeal and cassation: thirty days from service of the judgment in administrative proceedings. Appeals go to the regional administrative court and cassation to the Council of State.
• Competent court: the administrative court and the tax court; for certain acts listed in the law, the Council of State sits as the court of first instance.
• Court with jurisdiction: as a rule the place where the administration that issued the act is located. Claims against acts of the central government bodies based in Ankara go to the Ankara administrative and tax courts; special rules apply, such as the location of the property for acts concerning immovables and the last place of duty for civil service matters.

In administrative and tax disputes the outcome depends on the legislation the act rests on, the documents placed before the court and the court's own assessment. No undertaking as to result can be given at any stage.