Administrative law is an important branch of law that regulates the relationships between individuals and public administration, determining the powers and responsibilities of the administration that uses public power. In this context, the legality of the actions taken by the administration is of utmost importance. Administrative actions can sometimes violate the rights of individuals. In such cases, an important legal remedy called an annulment case arises to protect individuals and ensure that the administration's arbitrary actions are supervised. Annulment cases are one of the main types of administrative judicial actions and are considered a concrete reflection of the rule of law principle.
In this article, the annulment cases opened in administrative jurisdictions will be comprehensively discussed, including their definition, conditions, elements, cases of illegality, the effects of annulment decisions, and details of implementation.
What is an Administrative Action?
An administrative action is a legal action taken by the administration based on its public power and superior authorities, which results in legal consequences. These actions affect individuals' rights, duties, and obligations. For example, a student receiving a disciplinary penalty, the issuance of a construction permit, or the assessment of a tax are all administrative actions.
Administrative actions are carried out based on the authority granted by laws, enabling the administration to fulfill its public service obligations and achieve public interest. The key characteristics of an administrative action are unilaterality, reliance on public power, being executable (enforceable), and producing legal consequences.
Administrative actions can be written, but in some cases, they may also be verbal or implicit (tacit). However, in practice, most of them are executed in writing. Official correspondences, decisions, permission documents, permits, and appointment letters are examples of administrative actions.
Distinction Between Administrative Action and Administrative Act
There is a significant difference between administrative actions and administrative acts. While administrative actions result in legal consequences, administrative acts are a whole of physical and material activities. For example, activities such as making a sidewalk or laying asphalt are administrative acts; they do not directly result in legal consequences. However, if these actions affect individuals' rights or cause damage, they can be subject to a full remedy action.
For instance, a student being expelled from school for cheating on an exam is an administrative act, as it directly results in a loss of rights. On the other hand, a situation where the heating system is not working in the school dormitory and the student's health deteriorates is caused by an administrative act and can be subject to a compensation claim based on service fault.
This distinction is important for determining the type of action to be applied. Administrative actions are subject to annulment lawsuits, while administrative acts are generally subject to full remedy lawsuits.
Danıstay high court 6th Chamber, Case No. 2004/2474 E., 2005/4791 K.
Upon reviewing the case file, it was understood that the plaintiff fell and got injured due to icing while walking on a sidewalk within the municipal borders. The defendant administration was alleged not to have taken necessary precautions to ensure the cleanliness and safety of the roads and sidewalks. Compensation for material and moral damages was requested.
Although the administrative court rejected the case on the grounds that the defendant administration was not at fault in its services, the decision should have been overturned. This is because one of the primary duties of municipalities is to keep the roads and sidewalks used by pedestrians and vehicles regularly maintained, safe, and clean. This duty is a natural result of the principle in Article 125 of the Constitution, which states that “every act and transaction of the administration is open to judicial review.”
The defendant municipality should have foreseen hazardous conditions such as icing in busy pedestrian areas and taken preventive actions. If these precautions were not taken, and citizens suffered damage, this would constitute a service fault.
Conditions for Filing an Annulment Lawsuit in Tax Law
- There Must Be a Final and Enforceable Administrative Action: Only final and enforceable administrative actions can be challenged in an annulment lawsuit. Preparatory actions, letters indicating intention, or advisory decisions cannot be the subject of annulment lawsuits.
- Violation of Rights: The plaintiff must show that the administrative action in question violates their legitimate, personal, and current interests. A subjective connection to interest is sought in annulment cases; otherwise, the case will be dismissed.
- Filing Within the Legal Time Limit: Generally, the time limit for filing a lawsuit is 30 days from the date the action was learned or notified, and this period is considered as a preclusive period.
Claims of Illegality in Annulment Lawsuits in Tax Law
The claims of illegality raised in annulment cases are shaped by the plaintiff's clear identification of the ways in which the administrative action is contrary to the law. Since an annulment case is a review case, the court's examination is limited to whether the administrative action complies with the law. Therefore, personal evaluations or criticisms of the appropriateness of the action are not considered; instead, direct violations of legal norms are important.
Illegality claims are generally made in terms of one or more of the following elements of the action: authority, form, reason, subject, and purpose. However, the plaintiff must specify in concrete terms why and in which respects the administrative action is defective, rather than presenting abstract claims.
In tax law, especially in annulment cases related to tax assessment actions taken by the administration, issues such as the existence of the material facts on which the action is based, the limits of discretionary authority used, the sufficiency of reasoning, and whether public interest was taken into account are examined in detail.
Illegality in Terms of Authority
Authority refers to the legal framework that defines the power and limits of an administrative body to act on a specific issue. These limits, determined by the Constitution and laws, are essential to prevent arbitrary administration. If an action is made by an unauthorized body, this renders the action invalid and subject to annulment.
The authority element is not only limited to “who” has the power but can also extend to restrictions related to location (place), subject, and time. For example, if a municipal council in one city carries out an action in another city, this constitutes lack of jurisdiction in terms of location. Similarly, an action made by a manager whose term has expired is a violation of authority in terms of time.
As frequently emphasized in Danıştay decisions, if the administration exceeds its legal authority or uses a power it does not possess, this constitutes a clear violation of the law.
In tax law, the authority element is much more clearly defined. Tax assessment, imposition, collection, and enforcement actions can only be carried out by tax authorities authorized by law. If these actions are carried out by other institutions or signed by unauthorized individuals, the action is legally invalid.
Illegality in Terms of Form
To be valid, administrative actions must comply with the form prescribed by law. The form element determines how the action should be carried out, and violating this element invalidates the action. Form rules ensure the transparency, verifiability, and legal security of the process.
Illegality in form typically arises when the action is not in writing, lacks the signature of the authorized person, lacks reasoning, or is not duly notified. Reasoning is especially important as it impacts both administrative and judicial review.
In tax law, the form element is highly important. For instance, if a tax assessment notice does not provide reasoning or fails to explain the facts, legal provisions, and calculation method, it may be considered a deficiency in form. This would violate the taxpayer's right to defense and may result in the annulment of the assessment.
Illegality in Terms of Reason
Reason refers to the factual and legal justification for the administrative action. The administration must clearly indicate the events, circumstances, and legal regulations on which the action is based. Since this reason forms the foundation of the action, it is also subject to judicial review.
If the administration's stated factual basis does not reflect the truth or if the action is made without providing any reason, it constitutes illegality in terms of reason. For example, if a taxpayer is assessed income tax without proving they have earned income, the tax assessment would be considered invalid due to the lack of reason.
Illegality in Terms of Subject
The subject of an administrative action refers to the area in which the legal consequences are generated. In other words, it is the change the action creates in the rights and obligations of the affected individuals. The subject must be both legally possible and specific.
Illegality in Terms of Purpose
Purpose refers to the final aim of the administrative action and indicates which public interest the administration seeks to achieve. Every administrative action should be made with the public interest in mind. If the administration uses public power for private gain or for punitive purposes, the action is considered illegal in terms of purpose.
Key Characteristics of Annulment Lawsuits in Tax Law
Annulment lawsuits aim to assess whether an administrative action complies with the law, and they are essentially objective in nature. Some key features include:
- Objective in nature: Annulment cases protect not only the individual's rights but also the integrity of the legal order and public interest.
- Only legality is reviewed: The court reviews the legality of the action, not its appropriateness. This means annulment lawsuits are a “legality review,” not a “merit review.”
- Annulment decision has general impact: The annulment decision serves as guidance not just for the plaintiff but also for similar actions.
- Retroactive effect: The annulled action is considered as if it never occurred, and rights lost due to the action are restored.
- Binding for the administration: The annulment decision forces the administration to annul the action
Originally published 10 April 2025
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.
