Administrative and tax law
We bring annulment and damages actions against public authorities, handle civil servant disciplinary disputes and challenge tax assessments, keeping a close eye on short, strict deadlines.
Administrative law sets out the remedies against acts and actions of public bodies such as municipalities, ministries, governorships and universities; tax law governs the relationship between taxpayers and the tax administration. Deadlines in this area are short and strict: under the Administrative Procedure Act No. 2577 (İYUK), unless a special law provides otherwise, a case must be filed within 60 days before the Council of State (Danıştay) and administrative courts, and within 30 days before tax courts. Once the deadline passes, the legality of the act usually can no longer be examined.
We file annulment actions (iptal davası) to set aside unlawful administrative acts and full remedy actions (tam yargı davası) to recover damages caused by an act or action of the administration. Typical files include zoning and demolition orders, licenses and permits, administrative fines, disciplinary penalties for public employees, appointments and dismissals, and exam and student decisions. Where needed, we ask for a stay of execution (yürütmenin durdurulması) together with the case; this requires both that the act is manifestly unlawful and that its implementation would cause harm that is difficult or impossible to remedy.
On the tax side, for assessments issued after a tax audit and for tax loss, irregularity and special irregularity penalties, we weigh settlement (uzlaşma), penalty reduction, voluntary disclosure (pişmanlık) and litigation before the tax court. Choosing one of these routes can close the others, so the decision made when the tax notice is served matters.
We follow cases before the administrative and tax courts in Istanbul, appeals (istinaf) before the regional administrative court and cassation appeals (temyiz) before the Council of State. Steps before litigation, such as applying to the administration, implied rejection when there is no reply (zımni ret) and applications to a higher authority, also affect deadlines, so we review service dates and correspondence from the start.
When you may need this
- The municipality has served you with a demolition order, a zoning fine or a sealing decision.
- You are a civil servant and a disciplinary investigation has been opened against you, or you have received a warning, reprimand or salary deduction.
- You are considering a case against your appointment, transfer or dismissal.
- You suffered loss because of a public body's act or a failure in its services, and want compensation.
- The administration did not reply to your application within 30 days, or rejected it.
- You received a tax and penalty notice after a tax audit and do not know whether to seek settlement or go to court.
- A special irregularity or tax loss penalty was imposed on you and you want to challenge it.
- The administration decided against you on a license, permit or public tender.
How the process works
- 01
Establishing the service date and deadline
We establish when and how the act was served on you and calculate the last day to file. If you have already applied to the administration, we assess the effect of implied rejection and of an application to a higher authority on the deadline.
- 02
Reviewing the act and the file
We review the legislation relied on, the administrative file and the reasoning. We assess whether the act is lawful in terms of competence, form, grounds, subject and purpose.
- 03
Administrative application or tax settlement
Where required or useful, we apply to the administration; for damages arising from an administrative action, we first meet the prior application requirement. In tax files, we compare the consequences of settlement and penalty reduction with litigation.
- 04
Lawsuit and stay of execution
We draft the statement of claim and request a stay of execution where appropriate. We respond to the administration's defense and follow site inspections and expert examinations; administrative proceedings are, as a rule, conducted in writing.
- 05
Appeal and cassation
We appeal first-instance decisions to the regional administrative court within 30 days of service, and file cassation appeals with the Council of State where the law allows.
Services in this area
- Actions for annulment of administrative acts01
- Full remedy (administrative compensation) actions02
- Requests for stay of execution03
- Cases against zoning, demolition and administrative fine decisions04
- Civil servant disciplinary, appointment and dismissal disputes05
- Objections to tax assessments and penalties, settlement06
- Litigation before tax courts07
- Appeals before regional administrative courts and cassation before the Council of State08
Documents worth bringing
- The act you want to challenge and proof of service (envelope, e-Tebligat or registered e-mail (KEP) record)
- Your applications to the administration and the replies received
- For disciplinary files, the investigation letter, the request for defense and your written defense
- For zoning files, the title deed, building permit, project, stop-work report and municipal committee (encümen) decision
- For tax files, the tax audit report, tax and penalty notices and the relevant books and records
- Documents showing the loss (invoices, reports, photos, any expert report)
- For companies, the signature circular and documents showing authority to sign
How fees and costs are determined
Legal fees are agreed in a written fee agreement based on the type of case (annulment, full remedy, tax case), the scope of work and the stage. The floor is the Minimum Attorney Fee Tariff (AAÜT) published each year by the Union of Turkish Bar Associations, which sets separate amounts for cases before administrative and tax courts; under Article 164 of the Attorneys' Act No. 1136, a lower fee cannot be agreed. The current tariff is published in the Official Gazette and on the TBB website.
When filing an administrative case, an application fee, an advance decision fee and an advance for service costs are paid; requests for a stay of execution, site inspections and expert examinations involve additional fees and costs. In full remedy actions, the decision fee is calculated on the amount of compensation claimed. The losing party pays the other side's costs and attorney fees under the AAÜT. There is no mandatory mediation in administrative proceedings; court fee amounts are updated every year.
Frequently asked questions
What is the deadline for filing an administrative lawsuit in Turkey?
Under Article 7 of Law No. 2577, unless a special law provides otherwise, it is 60 days before the Council of State and administrative courts and 30 days before tax courts. The period starts on the day after the written notification of the act. Some matters, such as those subject to expedited proceedings, have shorter periods, so the explanation of remedies and deadlines in the served document should also be checked.
I applied to the administration and got no reply. What now?
If the administration does not reply within 30 days, the request is deemed rejected (implied rejection, zımni ret), and a case can be filed within the filing period starting from the end of those 30 days. If the administration gives a non-final reply, you may wait for the final answer, but the waiting period cannot exceed four months from the application date. Keep documented records of application and reply dates so as not to miss the deadline.
What is the difference between an annulment action and a full remedy action?
An annulment action seeks to set aside an unlawful administrative act; a full remedy action seeks compensation for loss caused by an act or action of the administration. The two can be filed together, or an annulment action can be filed first and compensation claimed after the judgment. For damage caused by administrative actions, you must first apply to the administration within one year of learning of the action and in any case within five years of it.
How long does an administrative case take?
It depends on the court's workload and on whether site inspections or expert reports are needed. The first instance usually takes months, and with appeal and cassation the whole process can take several years. A request for a stay of execution is decided before the final judgment, as a rule after the administration's defense is received.
Can a civil servant challenge a disciplinary penalty?
Yes. All disciplinary penalties imposed under the Civil Servants Act No. 657 can be challenged before the administrative courts. Warnings and reprimands can also be objected to before the disciplinary board within seven days of service. A disciplinary penalty cannot be imposed without the right of defense, so pay attention to the period given for your defense and to service dates.
Tax penalty in Turkey: settlement or court?
Post-assessment settlement can be requested within 30 days of service of the tax notice; if settlement is reached, no case can be filed for the tax and penalty agreed. If it fails, a case can be filed with the tax court within the remaining filing period, or within the additional period provided by law if the deadline has passed or very little time remains. Because penalty reduction, settlement and litigation affect each other, the choice should depend on the strengths and weaknesses of the file.
Can I file an administrative case without a lawyer?
Yes, representation by a lawyer is not mandatory in administrative courts. However, deadlines are strict, the petition must clearly state the grounds of unlawfulness, and choosing the wrong type of action or skipping the prior application requirement can lead to dismissal.
This page is for general information only and does not constitute legal advice. Every legal matter has its own circumstances; please request a meeting for your specific situation.
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