Constitutional Court Eliminates 5,000 Lira Lower Limit – Latest News from Turkey
The Constitutional Court Annulled Legal Regulations on 5 Thousand Lira Limit for Appeals
The Constitutional Court has made a significant decision to annul the legal regulations regarding the determination of the 5 thousand lira limit according to the revaluation rate every year, as well as the prohibition of filing appeals against tax and full jurisdiction cases and administrative transactions whose subject matter is below 5 thousand liras.
The decision, which was published in today’s issue of the Official Gazette, comes after the 2nd Tax Case Chamber of Samsun Regional Administrative Court and the 13th Administrative Court of Istanbul filed annulment requests against the “5 thousand lira limit for appeal application” in Article 45 of the Administrative Procedure Law and Annex 1 of the same law. They argued that the monetary limit determined by the revaluation rate may differ in the period between the date of the case and the date of decision, which could prevent the exercise of the right to appeal.
After discussing the application, the Constitutional Court found that the said legal regulations were unconstitutional and subsequently annulled them. The Supreme Court’s annulment decision will come into force after 9 months.
The decision also highlighted that the “581 thousand lira limit for appeal application” in the Administrative Procedure Law was previously annulled on the grounds that it was not regulated in a foreseeable manner. It emphasized the lack of clarity and predictability in determining the date to be taken into account for the monetary limit applied to those seeking to file an appeal.
The Constitutional Court’s decision ultimately concluded that the rules did not meet the requirement of legality because the date on which the monetary limit would be taken as the basis for the appeal was not clearly, clearly, and unambiguously regulated.
This decision marks a significant development in the legal landscape, ensuring greater transparency and fairness in the appeal processes for cases involving monetary limits.
