Council of State 3.directorate of Department 2017/2459 E. , 2021/720 K.
“text of jurisprudence”
T.C.
COUNCIL OF STATE
THIRD CHAMBER
Case No: 2017/2459
JudgmentTHE APPELLANT (THE DEFENDANT) : … The Directorate of the Tax Office/…
DEPUTY : Av. …
COUNTERPARTY (PLAINTIFF) : … Inşaat Gıda Tekstil ve Animal Husbandry Sanayi Ticaret Limited Şirketi
SUBJECT OF THE REQUEST : … Regarding the application for appeal directed to the decision of the Tax Court … dated and numbered E:…, K:… of the Regional Administrative Court … Tax Litigation department …. it is requested that the decision dated and numbered E:…, K:… be overturned by appeal review.
JUDICIAL PROCESS:
Subject of the lawsuit claim: It relates to the request for cancellation of the pay order with … date and … tracking number issued on behalf of the plaintiff for the purpose of collecting various public receivables dating back to 2010.
Summary of the decision of the Court of First Instance: Since the notifications of taxes and penalties, which are the basis of the pay order subject to the lawsuit, cannot be found at the plaintiff’s address, bet 21 of the Notification Law No. 7201, without complying with the regulations related to notification in the Tax Procedure Law No. 213. according to the article, considering that it was communicated to the neighborhood headman by having it signed and pasting a news sheet on the door, the pay order was canceled on the grounds that it could not be mentioned that a duly made notification and the public receivable had been finalized.
Summary of the decision of the Regional Administrative Court: 45 of the Administrative Trial Procedure Law No. 2577 on the grounds that the application for appeal was not deemed to be of a nature to ensure the annulment of the Tax Court decision, which concluded that it was in accordance with the procedure and the law. article 3. it has been decided to reject it in accordance with the paragraph.
APPELLANT’S CLAIMS: The issues that may be put forward in the lawsuit to be filed against the pay order are stated in Article 58 of the Law No. 6183 on the Collection Procedure of Public Receivables. it is requested that the decision be overturned by asserting that there is no such debt, it has been partially paid and it is limited to claims that have expired, and the claims stated by the plaintiff are not included in this scope.
DEFENSE OF THE OTHER SIDE : No defense was given.
OPINION OF THE AUDIT JUDGE OF THE COUNCIL OF STATE … : It is considered that the decision should be upheld by rejecting the appeal request.
ON BEHALF OF THE TURKISH NATION
The Third Chamber of the Council of State, which made the decision, discussed the need after hearing the statements of the Audit Judge and examining the documents in the file:
LEGAL ASSESSMENT:
The annulment of the final decisions of the regional administrative courts on appeal is subject to Article 49 of the Administrative Trial Procedure Law No. 2577. it is possible if one of the reasons contained in the article exists.
The decision examined by the appellant is in accordance with the procedure and the law, and the reasons for the appeal put forward in the petition were not deemed to be of a nature that would require the decision to be overturned.
DECISION RESULT:
For the reasons explained;
1. To the rejection of the appeal request,
2. … The Regional Administrative Court … for the APPROVAL of the decision of the Tax Litigation Department … dated and numbered E:…, K:…, 3. 50 of the Administrative Trial Procedure Law No. 2577. in accordance with the article, it was unanimously decided on 09/02/2021 that the file should be sent to the court of first instance, which made the decision, in order to notify the parties of the decision and send a sample to the specified Tax Litigation Department, unanimously on 09/02/2021.ly on 09/02/2021.