The most important element of the action for cancellation of the administrative action is the stay of execution decision in the nature of a precautionary measure. A stay of execution decision is a temporary decision given in order to prevent damage to persons in the event that the transaction against which the cancellation lawsuit is filed is implemented by the administration without waiting for the conclusion of the lawsuit.
Filing a lawsuit before the Council of State, tax or administrative court does not stop the execution of the administrative action.
Stay of execution must be requested separately by the plaintiff. The case files for which a stay of execution is granted are examined and decided first.
In order for a stay of execution to be granted, the following two conditions sought by the law must be fulfilled together:
Difficult or impossible damages arising from the implementation of the administrative action,
The administrative act is clearly contrary to the law.
In the event that the above two conditions are met together, the court may decide to suspend the execution of the administrative act after the defence of the defendant administration is received or after the defence period has elapsed.
The execution of administrative acts, the effect of which will be exhausted by their implementation, may be suspended without receiving the defence of the administration, in order to be decided again after the defence is received. However, administrative acts concerning the appointment, transfer, change of position and title, temporary or permanent assignment of public officials shall not be considered as administrative acts whose effect will be exhausted upon implementation. The grounds on which the administrative act is clearly contrary to the law and the irreparable or impossible damages that will arise if the act is implemented must be stated in the decisions for stay of execution. A stay of execution cannot be granted only on the grounds that the Constitutional Court has been applied for the cancellation of the relevant legal provision
If it is understood from the petition and its annexes that the request for stay of execution is not appropriate, the request may be rejected without taking the defence of the respondent administration
The filing of lawsuits arising from tax disputes before the tax courts shall suspend the collection of the taxes, duties, fees and similar financial obligations levied and their increases and penalties. However, the collection process shall continue in the tax case files that are cancelled according to paragraph 3 of Article 26. The re-processing of the file removed from the process in this way and the actions taken on the declarations submitted with reservation and the lawsuits filed due to the collection procedures do not stop the collection process. A stay of execution may be requested for these.
In cases where a stay of execution is requested, the periods specified in Article 16 may be shortened and it may be decided that the notification shall be made by a civil servant.
Decisions on requests for stay of execution may be appealed to the General Assembly of Administrative or Tax Chambers of the Council of State according to the subject matter, to the nearest regional administrative court against the decisions of the regional administrative court, to the administrative and tax courts and to the regional administrative court against the decisions rendered by a single judge within seven days from the day following the notification of the decision, for one time only. The appealed authorities are obliged to make a decision within seven days following the receipt of the file. Decisions rendered upon objection are final, and a second request for stay of execution cannot be made based on the same grounds.
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