“Annulment of the Unsecured Stay of Execution Rule in Tax Refund Cases”
In the amendment made by Article 2 of Law No. 7351, published in the Official Gazette dated 22 January 2022 and numbered 31727, to Article 27, Paragraph 4 of the Administrative Judiciary Law (Law No. 2577), it was stipulated that, in cases related to tax refund requests, a decision to stay the execution could not be granted without taking a guarantee of 50% of the disputed amount.
This provision was annulled by the Constitutional Court’s decision, published in the Official Gazette dated 7 July 2022 and numbered 31889, with ruling number 2022/14 and decision number 2022/70.
You can access the relevant Constitutional Court decision here.
Best regards,
BİLGENER