Waiver of legal remedy in Turkish Tax Law

In this study, the mechanism of waiver of legal remedy, which was introduced by amending Article 379 of the Law No. 213 with Article 27 of the Law No. 7194 published in the Official Gazette dated 07.12.2019 and numbered 30971, is examined. Within the scope of this examination, in the first part, the freedom to seek rights, the right to sue, the right to apply for legal remedies and also the ability to waive the lawsuit and legal remedy in administrative jurisdiction depending on the disposition maxim are tried to be evaluated. In the second part, the legal nature of tax litigation is analyzed in terms of the typology of litigation in the administrative jurisdiction, and in the third part, the legal nature and scope of the waiver of legal remedy is analyzed and a comparison with similar mechanisms in tax law is made. As a result, it is concluded that the mechanism has some problematic aspects in terms of structure and function. Keywords: Tax litigation, waiver of the lawsuit, application for legal remedy, waiver of legal remedy, fiscal restructuring.