Number: 78

Date: 20/07/2022


The provision of the law providing for a guarantee for a suspension of execution has been annulled by the Constitutional Court.

In accordance with provisions and tax laws added to paragraph 4 of Article 27 of Administrative Jurisdiction Procedures Law numbered 2577 with the article 2 of Law numbered 7351 (OG: 19.01.2022), it was introduced to receive a guarantee at a rate of 50% of the amount subject to litigation in order to take a suspension of execution in terms of lawsuits filed regarding taxes whose refund is requested.

Constitutional Court has decided to annul the above provision with the justification of being contradictory to article 125 of the Constitution according to its decision dated 01.06.2022 and numbered E.2022/14, K.2022/70.

The decision has been published on Official Gazette dated July 7, 2022 and entered into force on the aforementioned date.

Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.

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