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Av. Çağatay KISALaw & Consultancy

Administrative and Tax Lawyer

Administrative and Tax Law

An annulment action against an unlawful administrative act can, as a rule, be filed within 60 days of notification, and a tax or penalty assessment notice can be challenged before the tax court within 30 days of notification. For zoning plan amendments, permit revocations, disciplinary sanctions, administrative fines, and tax penalties, choosing the right route and meeting the deadlines is decisive.

Administrative justice — comprising the administrative courts, the tax courts, and the Council of State — governs disputes between citizens and the state, and its filing deadlines are preclusive. Once the 60-day period running from notification of an administrative act, or the 30-day period for a tax assessment notice, is missed, the act becomes final.

Our office represents individuals and legal entities before the administrative courts in annulment and full remedy actions, challenges to zoning plans and building permit decisions, urban transformation disputes, civil servant disciplinary and security clearance cases, objections to administrative fines, and public procurement disputes.

In tax matters, which fall within the same branch of the judiciary, our office stands by taxpayers across the full range of tax matters: managing the tax audit process, pre- and post-assessment settlement, actions for the annulment of tax and penalty assessment notices, objections to payment orders and electronic attachment (e-haciz), and defense against tax offense charges based on alleged false invoices.

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Services We Provide in This Area

  • Actions for the annulment of administrative acts
  • Full remedy (administrative compensation) actions
  • Zoning plan and building permit disputes
  • Urban transformation and at-risk building objections
  • Actions against civil servant disciplinary sanctions
  • Objections to administrative fines
  • Public procurement processes and debarment actions
  • Student and higher education (YÖK) disciplinary disputes
  • Actions for the annulment of tax and penalty assessment notices
  • Pre- and post-assessment settlement proceedings
  • Advisory during tax audits
  • Objections to payment orders and electronic attachment (e-haciz)
  • Defense against false document charges (Tax Procedure Law, Article 359)
  • Debt restructuring and set-off/refund procedures

Frequently Asked Questions

Administrative and Tax Law: Frequently Asked Questions

For an assessment of your specific case, please book an appointment.

The period runs from the day following written notification of the act; it is 60 days before the administrative courts and 30 days before the tax courts. If an application is first made to the administration, the filing period is suspended; upon rejection of the application, or if it goes unanswered for 30 days, the remaining period resumes.

An action for the annulment of the demolition order can be filed before the administrative court, together with a request for a stay of execution. Because demolition may physically proceed unless a stay of execution is granted, the application must be made without delay.

In settlement, the penalty is usually reduced substantially, but the right to litigate is waived. Where the assessment is clearly unlawful, litigation can eliminate the penalty entirely. The decision should be made on a case-by-case risk analysis.

If the payment order underlying the electronic attachment was not duly served, or the debt is time-barred, the attachment can be lifted through objection and litigation. An application for deferral and installment payment can also ease the pressure of the attachment.

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