Appeal in the favor of law in administrative disputes in light of the Council of State decisions

In this study the institution of appeal in favor of the law, which is an extraordinary remedy in the Turkish administrative judicial system, is examined in a multifaceted manner in terms of both its theoretical basis and its place in practice. This mechanism, which aims to protect public order against legally finalized decisions and can be operated without any party interest, is particularly important in terms of eliminating contradictions between decisions, ensuring unity of jurisprudence and reinforcing the principle of legal security. In this context, our study evaluates the legal nature of the appeal in favor of the law, the application conditions, the functioning of the process, its differences with similar extraordinary remedies, the problems encountered in practice and institutional criticisms. In addition, the decisions of the Council of State, especially in the context of tax disputes, are analyzed and the functionality and effectiveness of this remedy are demonstrated with concrete judicial examples. In order for the appeal in favor of the law to function in a more predictable, effective and systematic manner, various solution proposals are included, and in this respect, the study aims to both contribute to the theoretical literature and to provide guidance for practice. Keywords: Remedies, Appeal in Favor of the Law, Administrative Judiciary, Unity of Jurisprudence, Conformity with the Law.