Stay of execution in tax judgement

There should be an absolute administrative act that needs to be executed to be able to file an annulment action in administrative justice. Accuracy of the administrative act means to get the final base of the administrative procedure to make it active. To make it executive means to be applicable without any prior authorization and to make the application necessary. Filing a case in administrative courts against the administrative act does not adopt a motion for stay of execution of the act with the exceptions about the cases filed in consideration of tax in tax courts, charges and their default and penalty in the Law no. 2577 Article 27/3.Administration goes on execution of the act even if it has been sued against it, and existence of the administrative act and applicability is still carried on the law field. Anyhow to sue nullity suit against the administrative act does not abolish the obligation of obeying the act. . Rejection of the demand related to the issue of stay order in the lawsuit by administrative justice or enquiring the demand after getting a defense petition of the defendant administration (reply brief to interlocutory judgment), or, decisions related to being not possible to make a decision about the demand on no consideration do not stop the execution of the administrative act.Administrative act results effectively until it is nullified by dijudication or recovered back by administration. If the process is nullified by the court, it results as if it has never been in process and it is removed in the law field with all other results of past effects as a consequence of annulment decision.Therefore, the motion for stay of execution stops the execution of the administrative act until the action for annulment against the process results. In other words, it suspends enforceability qualification of the process until judgment on the merits about the process is passed in judicial authority.Since filing a lawsuit against administrative act does not stop the execution of the process, stay of execution organ has become extremely important as an effective way in the sense of protection of fundamental rights and freedoms of the individual, supervising administration, and preventing arbitrariness.In this study, questions related to administrative justice, tax judgment, stay of the execution, stay of the execution in tax judgment have been scrutinized in the light of court decisions and state council decisions, the differences between the decisions related to stay of the execution given by administrative courts and the tax courts are presented. The conditions related to style and principle for giving the decision of stay of the execution have been listed, and the objection system related to stay of the execution has been scrutinized in detail. At the last part of the study, the responsibility stem from carrying out or not the decisions given of the judgment has been explained in detail.Consequently, the conditions which are indispensable for giving of the decisions to grant a motion for stay of execution have to be evaluated separately. The rule related to realizing of the two conditions together set forth in the law shouldn't be required for every act. Minimizing of administrative disputes and keeping the administration on the right side of the law will be possible with adopting and absorbing all the necessary conditions to be a constitutional state.