The appeal legal remedy in the tax jurisdiction

The appellate review legal remedy which was adopted in the administrative judiciary in 2014, was first adopted in the judicial justice in order to solve the increased workload of the Supreme Court. Before the appellate review, the regional administrative courts could be applied by objection against the decisions of the first instance courts. However, upon this legal remedy failed to respond to the increasing workload of the Council of State, an appellate review legal remedy was brought to the tax judiciary with the by law no 6545 on 18.06.2014 and the objection legal remedy was abolished. Based on the positioning of the tax judiciary in the administrative judiciary in our country, the subject of appellate review was examined within the framework of the doctrin, law and court decisions. In the thesis study, it was concluded that the appellate review legal remedy included in the tax judicial process accelerated the trial by serving the conclusion of the cases in a shorter time and reduces the increasing workload of the Council of State. Thus, the role of the jurisprudence of the supreme court came to the fore.