Stay of execution tax judgement decision and conclusions

The administrative acts are deemed as appropriate for law at the moment they are established and they can be carried out by administration.Judicial auditing on governing authorities carried by independent and neutral judicial authorities is the most effective auditing way and thus top security assured for governed public in a state of law.Nonetheless, as there exist no obstacle in filing a suit aganist administrative processes and making of a decree in relation with the respective person, the stay of execution concept is one of the basic foundations that would bring an effective outcome in an action for revocation.Making it inactive by suspending of the execution of the administrative act is also possible with the decision related to suspension of the case which will be opened at administrative judgement. In that way the execution will be stayed throughout the period the decree made for revocation of a process.In this study, the stay of the execution has been scrutinized in terms of tax judgement and the differences between the decisions related to stay of the execution given by the administrative courts and the decisions related to stay of the execution given by the tax courts are presented. Consequently, the conditions which are indispensable for giving of the decisions to suspend the execution have to be evaluated separately.