The appeal legal remedy system at Turkish tax judiciary

Tax courts which takes part of the administrative judicial system is authorized to resolve tax disputes as judicial remedy. The inspection need by one of the parties of tax court's judgments, as being trial court of tax disputes, is resolved through legal remedies. The legal remedies, applied against to tax court's judgments, were objection to the Regional Administrative Court and appeal to the Council of State. Owing to the workload of Council of State increased year by year and loss of its ability to fulfill duty of jurisprudence court, the courts of appeal added to our administrative judicial system with the radical changes made in. With the entry of appeal courts in our administrative judicial system in 2014 by the Law No 6545, the opposition remedy was abolished and appeal remedy is amended. As a result of new regulations, two degree control mechanism was set in tax judicial system. While creating two degree mechanism in tax judicial system, financial limits to apply the legal remedies are came in to the force. With the new system, it is aimed to reduce the number of files going to the Council of State for appeal investigation as tax disputes are going to be solved out highly in appeal courts. As a result, it will be ensured that the Council of State's workload is going to be reduced and the aim of becoming jurisprudence court is going to be fully realized. The amendment of appeal system introduced by the Law no 6545 is crucial because it completely changes the audit system in tax judgement. For this reason, this study aims to explain the appeal system in detail and analyze the effect of the new system in practice with the examples from the courts' judgments and emphasize the positive and negative aspects of it.