The savings cancellation case in the Public Enforcement Law

The savings cancellation case is an enforcement and bankruptcy law institution that allows the creditor to obtain his receivables through forced execution on the property or right that is the subject of disposition, by deciding to cancel some of the savings of the debtor. The savings cancellation case, which is not a direct reference, can be opened if the receivable is not obtained as a result of the collection procedures. Public receivables are an important source of income in the financing of public services. In order for public services to be carried out without disruption, the need to collect public receivables as quickly and as soon as possible has arisen. Therefore, the monitoring and collection of public receivables is subject to different provisions than private law receivables. While the follow-up and collection of private legal receivables is carried out according to the Enforcement and Bankruptcy Law (EBL); follow-up and collection of public receivables is carried out according to the Law on the Collection Procedure of Public Receivables (LCPPR), which contains the provisions of public enforcement law. In this respect, it is not the EBL provisions that are the general provision in the savings cacellation case to be opened to protect the collection of public receivables, the LCPPR provisions, which are special provisions, shall be applied. In this study, terms, subject and results of the savings cancellation case issued in the LCPPR was included and also both the provisions of the savings cancellation case issued by LCPPR and EBL, as well as the savings cancellation case and various cases were compared.