A Law published on the Official Gazette dated June 28th, 2014
and numbered 29044, which makes amendments on Turkish Criminal Code
and Other Certain Laws ("Law numbered
6545"). According to the mentioned law several
provisions of the Law on Establishment and Duties of Regional
Administrative Courts, Administrative Courts and Tax Courts
numbered 2576 ("Law numbered 2576") and
the Administrative Jurisdiction Procedures Law numbered 2577 have
changed ("Law numbered 2577").
Concerning the Law numbered 2576; establishment, organisation
structure and duties of the regional administrative courts have
amended. As per the amendments, these newly organised regional
administrative courts shall be established within 3 (three) months
following the enforcement date of the Law numbered 6545 (i.e. June
28th, 2014). Establishment, judicial locality and the date for
beginning the work will be announced on the Official Gazette.
In parallel with the amendments made on organisations and duties
of the regional administrative courts, judicial remedies to be
applied concerning the resolve of the disputes are changed. These
amendments have also changed the judicial remedies concerning the
resolve of the tax disputes.
The Law numbered 6545 have changed the current two-staged trial
procedure which consists of Tax Court (1st) -Regional
Administrative Court (2nd) or Tax Court (1st) – Council of
State (2nd); to a three staged trial procedure as follows:
In the abovementioned new system a number of decision given by
the tax courts and regional administrative courts will be definite
and it will not be possible to apply to the appeal stage against
these decision. Unlike the current one, in the new introduced
system it will not possible to apply to the Council of State for
the decisions given by the Tax Courts. Tax Courts decision will
only be appealed before the Regional Administrative Courts.
Three-staged trial procedures will begin after all the new
organised regional administrative courts are established all over
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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The Cyprus Tax Department recently issued Forms T.D 38, T.D 38Qa and T.D 38Qb applicable to individuals being Cyprus tax residents but non-Cyprus domiciled.
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