The plaintiffs filed a lawsuit for the cancellation. Of the defendant administration transaction dated 21.06.2011 and numbered 61744 regarding. The rejection of the application. For correction and complaint regarding the value added tax calculated and paid over the price of the real estate. They purchased from the Melikgazi Municipality through a tender, and the refund. Of the paid tax with interest.
The last paragraph of Article 125 of the Constitution, which obliges the administration to pay the damages arising from its actions and transactions; The amount of money that must be returned. In accordance with the judicial decision also includes. The compensation of the loss arising from. The inability of the relevant person to save the money during the period remaining. At the disposal of the administration. The relationship between the tax administration and the claimant in terms. Of the amount required. To be refunded has been transformed into a debt relationship. Rather than a relationship between the administration and the claimant. Due to the judgement of the refund by judicial decision.
Therefore, since the debtor of this relationship must pay interest to the creditor. By the debtor of this relationship for the period. Of time deprived of the savings of the money. Since interest must be paid according. To the provisions of the Law No. 3095 on Legal Interest and Default Interest. Which regulates the rate of interest to be paid in cases where interest is required to be paid according to the Code of Obligations and Commercial Code, the decision of the tax court. In accordance with the reasoning. That there is no regulation. In the tax laws and the Administrative Procedure Law No. 2577, the paragraph of the judgement regarding. The rejection of the case in terms of the legal interest request. Had to be reversed (Council of State 3. Chamber – Decision: 2014/6339).
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