2023 July-December Legislation Bulletin
THE REGULATION ON THE TRADE OF IMMOVABLE PROPERTY AND THE REGULATION ON THE TRADE OF SECOND HAND MOTOR VEHICLES

Within the scope of the “Regulation on the Trade of Second-Hand Motor Land Vehicles” regulating the procedures and principles regarding the trade of second-hand motor vehicles published in the Official Gazette dated 01.08.2023 and numbered 32295 and the “Regulation on the Trade of Immovable Property” regulating the procedures and principles regarding the trade of immovable property, the issues that real or legal persons who provide electronic media for the advertisements for the sale of immovable property belonging to others and second-hand motor land vehicles are obliged to comply with have been amended.
In this context

The obligation to verify the name, surname and Turkish ID number or foreign ID number and telephone number of the real person; the title and telephone number of the legal entity before membership or publication of the advertisement, the obligation to keep the verified information up to date and to keep this information,
The obligation to verify before publishing the advertisement that the immovable property or vehicle subject to the advertisement belongs to the member placing the advertisement or, if the member is a real person, to his/her first and second degree blood relatives or spouse, or that the member placing the advertisement is authorised by the owner of the immovable property subject to the advertisement,
The obligation to take measures to prevent advertisements that disrupt the market structure or mislead the consumer, and to comply with the measures taken by the Ministry for the protection of effective and sustainable competition conditions and the consumer has been introduced.
In addition to the above amendments, those who violate the obligations regarding other online advertisements detailed in paragraph 2 of Article 12 of the Regulation on Immovable Property Trade and the obligations regarding the promotion and advertisement of second-hand motor vehicles detailed in paragraph 4 of Article 13 of the Regulation on the Trade of Second-Hand Motor Land Vehicles shall be liable for those who violate the obligations regarding the promotion and advertisement of second-hand motor land vehicles in accordance with Article 12, paragraph 1, subparagraph d of the Law No. 6563 on the Regulation of Electronic Commerce. For those who do not comply with the secondary regulations made by the Ministry regulated in subparagraph d of paragraph 1 of Article 12 of the Law No. 6563 on the Regulation of Electronic Commerce, an administrative fine from 10,000 Turkish Liras to 100,000 Turkish Liras for each violation, and administrative fines stipulated in Article 18 of the Law No. 6585 on the Regulation of Retail Trade will be imposed on those who act contrary to other provisions of the Regulations.
7194 LAW ON AMENDMENTS TO THE DIGITAL SERVICE TAX AND CERTAIN LAWS AND THE DECREE LAW NUMBERED 375

As a result of the Constitutional Court’s decision numbered 2020/11 E., 2023/98 K. dated 18.05.2023, it was concluded that Article 7, paragraph 2 of Law No. 7194 on tax security Paragraph 2 of Article 7 of the Law No. 7194 on tax security, in essence, a kind of indefinite workplace closure penalty is imposed by foreseeing the blocking of access to the services offered by digital service providers who do not fulfil their obligations, and that it is contrary to the principle of equality to apply a sanction that is not applied to the same taxpayers in terms of other taxes and is not valid for all other taxpayers in terms of digital service taxpayers, The decision of the Ministry of Treasury and Finance to block access to the services offered by digital service providers violates the freedom of communication, since the reasons listed in the Constitutional articles and a duly issued judge’s decision are required for the blocking of communication, and it also constitutes an interference with the freedom to express and disseminate thought, and this situation is contrary to Articles 10, 13, 22 and 26 of the Constitution. , 13th, 22nd and 26th articles of the Constitution.

In the abrogated article; In case of failure to fulfil the obligations within 30 days following the announcement on the website of the Revenue Administration of the notices sent to digital service providers or their authorised representative in Turkey who do not fulfil their obligations to submit and pay declarations within the time limit, access to the services provided by digital service providers will be banned, It was stated that the Ministry of Treasury and Finance would decide on the blocking until the obligations were fulfilled and that this decision would be sent to the Information and Communication Technologies Authority to be notified to the access providers, and that the access providers would fulfil the blocking decisions within 24 hours from the notification.

MINIMUM FEE TARIFF FOR LAWYERS

The fee tariff, which will be taken as basis in all legal assistance in courts, in all kinds of authority decisions that finalise the dispute between the parties, as well as in the determination and appreciation of the attorney’s fee that must be imposed on the other party by the courts as required by law, was determined by the Presidency of the Union of Turkish Bar Associations and entered into force by being published in the Official Gazette numbered 32316 on 21.09.2023.

In Article 2 titled “Matters Covered by Attorneys’ Fees”, the following provision has been added: “Regardless of the reason, the Tariff in force on the date of the judgement shall be taken as basis in judicial decisions that are rendered after the reversal or annulment decision given upon appeal or appeal application.”
Article 3 of the Tariff, titled “Purpose and Scope”, is amended with the paragraph “Attorney fees cannot be agreed below the minimum fee tariff for attorneys.”
In Article 11 of the Tariff titled “Fees in Execution and Bankruptcy Offices and Execution Courts”, the lump sum fee foreseen for the proceedings in the Execution and Bankruptcy Offices within the scope of the attorney’s fee for legal assistance in the Execution and Bankruptcy Offices in 2022-2023 was 11,250 TL, while it was determined as 22,500 TL in 2023-2024.
With the amendment made, in relation to paragraph 1 of Article 14 of the Tariff, “Upon participation in the public case, if a decision is made to convict or to defer the announcement of the verdict, the attorney fee determined in section 2 of part 2 of this Tariff shall be charged to the defendant in favour of the participant represented by an attorney”, the fee paid for the prosecution shall be applied by deducting the fee paid for the prosecution in case the participant has an attorney appointed in accordance with the Criminal Procedure Law No. 5271 (“Criminal Procedure Law”); and in paragraph 4 of the same article, the fee paid for the prosecution shall be applied by deduction. Regarding the issue in paragraph 4 of the same article, “the provision of a lump sum attorney’s fee against the Treasury for the benefit of the defendant who is acquitted and represented by an attorney or defence counsel”, it has been decided to be applied by offsetting the fee received from the Treasury for the prosecution in case the defendant has a defence counsel appointed in accordance with the Criminal Procedure Code (“CPC”).
Within the scope of mediation activities, if the mediation process results in a dispute, the lawyer is entitled to a lump sum fee of 2,400 TL in the period 2022-2023, while the relevant fee was decided as 4,600 TL in 2023-2024, and in mediation activities up to 28,750 TL, the lawyer’s fee was determined as one quarter more than the lump sum fee determined as 4,600 TL and it was emphasised that the fee cannot exceed the actual claim.
REGULATION ON PAYMENT SERVICES AND ELECTRONIC MONEY ISSUANCE AND PAYMENT SERVICE PROVIDERS

Within the scope of the amendments made to this Regulation published in the Official Gazette dated 07 October 2023 and numbered 32332;

“Digital Wallet” has been defined in subparagraph zz of Article 3 titled “Definitions”. According to the relevant definition, digital wallet refers to a payment instrument that is offered as an electronic device, online service or application where the information related to the payment account or payment instrument defined by the customer is stored, and which enables the customer to perform payment transactions using the information related to the payment account or payment instrument defined by the customer.
The definition of “Anonymous Prepaid Instrument” in subparagraph c of the same article includes the monetary limits specified in the general communiqué of the Financial Crimes Investigation Board (“MASAK”). Thus, prepaid instruments that are not linked to a payment account in any way, that are not identified or authenticated, that become available by prepayment or loading, that can be issued with or without the possibility of reloading, and that allow use up to the loaded balance have been harmonised with the MASAK legislation.
Article 4/A has been added under the heading of “Digital Wallet Service” in the relevant Regulation. In this article Services that store sensitive customer data on behalf of the merchant or payment service provider within the limits permitted by the legislation, are not a direct party to any legal transaction with the customer in any way, do not create the impression that the payment transaction is carried out through the custodian legal entity, the custodian legal entity does not own the fund subject to the payment transaction at any time of the payment transaction, and the rights and obligations regarding the activity carried out are clearly determined in the contract between the parties, Within the scope of the Regulation, the persons who store sensitive customer data on behalf of the merchant or payment service provider within the limits permitted by the legislation within the scope of this paragraph cannot be the visible face of this service to the customer alone.
In the event that it is decided by the bank that it is necessary for the development of the payments area, provided that the customer already has a framework agreement with the payment service provider for another payment service, the condition of obtaining the customer’s consent and request for the provision of additional payment services determined by the bank shall not be applicable, the necessary information shall be made within the scope of paragraphs 1 and 2 of Article 44 before the additional payment service is started to be provided within this scope, and if the customer states that the additional payment service is not desired, the additional payment service shall not be provided.
UNEMPLOYMENT INSURANCE LAW NUMBERED 4447

By the Decision of the Constitutional Court dated 1/6/2023 and numbered E: 2021/5, K: 023/109 dated 1/6/2023, Temporary Article 27 and Temporary Article 29 of the Unemployment Insurance Law No. 4447 were repealed.

The provision stipulating that those whose services are accepted by the employer to have been employed without being notified to the Social Security Institution (“SSI”) are deemed to have waived their other rights, excluding wages and wage-related rights, for the period they were so employed by the employer, and that the social benefits and other rights they previously benefited from in accordance with the relevant legislation during the period they were so employed cannot be debited; Provisional Article 27 was cancelled on the grounds that the registration of the worker to the SSI is not a favour provided by the employer but a legal obligation of the employer, that the registration of the worker cannot be seen as an advantage brought in favour of the worker and going beyond his legal rights, that the rights arising from the illegal employment of the worker should not be waived even if it is aimed to alleviate the burden to be imposed on the employer, and that the burden of such incentives to be introduced for the employer cannot be imposed on the worker.
The provision that no responsibility can be imposed on the Ministry of Labour and Social Security and the personnel of the Institution regarding the procedures regarding the receipt, evaluation and payment of justified short-time working applications made due to the compelling reason applied by employers due to the corona virus, and in this context, the excess and improper payments arising from the erroneous transactions of employers for the period of October 2020 and before will be cancelled, and those that have not been collected as of the effective date of this article will be cancelled, and those collected cannot be refunded or deducted. According to paragraph 5 of Article 129 of the Constitution, the material damage caused by the public official must be compensated by the administration with recourse to the public official, but Provisional Article 29 was cancelled on the grounds that it contradicts the said Constitutional provision by eliminating the responsibility of the public official.
ELECTRONIC NOTIFICATION REGULATION

Pursuant to the Regulation Amending the Electronic Notification Regulation published in the Official Gazette dated 29.11.2023 and numbered 32384, with the additional paragraph introduced to Article 7 of the Electronic Notification Regulation, the application options for obtaining an electronic notification address for real and legal persons who are not obliged to be notified electronically have been expanded.

Public administrations included in the tables numbered (I), (II), (III) and (IV) annexed to the Public Financial Management and Control Law dated 0/12/2003 and numbered 5018, revolving fund institutions affiliated to them, local administrations defined in the Law numbered 5018, other public institutions and organisations established by special law, funds and bail funds established by law, state economic enterprises and their subsidiaries, establishments and enterprises, other partnerships with more than fifty percent of their capital belonging to the public, professional organisations and supreme organisations in the nature of public institutions, all private law legal entities including those established by law, notaries, lawyers registered in the bar association, registered mediators and experts, administrations, state economic enterprises or other partnerships with more than fifty percent of their capital belonging to the public; real and legal persons who are not subject to the obligation to obtain an electronic notification address, except for the units to which the persons authorised to represent as proxy before judicial and administrative judicial authorities, executive offices or arbitrators are affiliated, can apply for obtaining an electronic notification address through the UETS via the e-Government Gateway with the two-step authentication method.

In addition, it is stipulated that if the addressee wishes to access the electronic notification address with the password provided by PTT, the single-use verification code to be sent will be transmitted via SMS or e-mail at the preference of the addressee.

7887 DECISION ON INCREASING THE MINIMUM CAPITAL AMOUNT FOR JOINT STOCK AND LIMITED LIABILITY COMPANIES

With the Presidential Decree numbered 7887 published in the Official Gazette dated 25.11.2023 and numbered 32380, the minimum capital amount specified in the Turkish Commercial Code (“TCC”) for joint stock and limited liability companies has been amended. While the minimum capital amount was determined as TRY 50,000 for joint stock companies and TRY 100,000 for non-public joint stock companies that have accepted the registered capital system in Article 332 of the TCC, this amount was stipulated as TRY 10,000 for limited liability companies in Article 580. With the amendment, this limit has been increased to TL 250.000 for joint stock companies, TL 500.000 for non-public joint stock companies that have accepted the registered capital system and TL 100.000 for limited liability companies.

Although the amendment in question is valid for joint stock and limited liability companies to be newly established as of 01.01.2024, in the announcement published by the Ministry of Trade, it was stated that existing companies whose capital is below the new amount are not obliged to increase their capital to these amounts, but it is beneficial for them to increase their capital to at least the level of the new determined amount in order to strengthen their equity structures.

LAW NO. 6306 ON THE TRANSFORMATION OF AREAS UNDER DISASTER RISK

With the “Law No. 7471 on the Amendment of the Law on the Transformation of Areas under Disaster Risk and Certain Laws and Decree Law No. 375” published in the Official Gazette dated 09.11.2023 and numbered 32364, significant amendments were made to the provisions of the Law No. 6306 on the Transformation of Areas under Disaster Risk (“Law”) and new provisions were added. Within the scope of the relevant amendments;

The definition of Urban Transformation Presidency (“Presidency”) was added to the Law. Thus, many procedures previously carried out by the Ministry have been transferred to the Directorate.
In the event that the Directorate of Urban Transformation or the Administration prevents the determination of the risky building, upon the request of these institutions, ex officio determination will be made / will be made by opening or having the closed doors / areas opened by the law enforcement force based on the written permission to be given by the local administrative supervisor. A period of 15 days is stipulated for the objections to be made by the owners or legal representatives against the risky building determinations.
Regarding the notification of the risky buildings to the owners of real and personal rights, “In order to replace the notification to the owners of real and personal rights, the report containing the information regarding the determination shall be posted on the building, notified to the owners via e-Government Gateway and announced in the relevant mukhtar for 15 days. The determination of the risky building shall be deemed to have been notified to the owners of real and personal rights on the last day of the announcement made in the mukhtar’s office. Risky buildings shall also be announced on the website of the Urban Transformation Directorate for 15 days.”
In addition, with the amendment made in paragraph 7, the conditions for reserve building request are specified. In this context, the following provision has been introduced: “In order for real or private law legal entities to request that the immovables under their ownership be designated as reserve building areas; the transfer of ownership of thirty per cent of the land square metres of these immovables based on construction must be consented or the value of the same amount must be given to the Urban Transformation Presidency to be recorded as income to the transformation projects special account.”
With Article 5 of the Law, temporary housing or workplace allocation or rental assistance and construction assistance can be provided to the owners, tenants and limited real right holders of the buildings evacuated by agreement, provided that they reside in the building, and the procedures and principles of the assistance to be provided for construction will be determined by the President. In addition, the owners will be given a period of not more than 90 days for the demolition of risky buildings. In the event that the evacuation of the buildings within the scope of the Law is prevented, the evacuation will be carried out / made to be carried out by opening or having the closed doors / areas opened by law enforcement officers based on the written permission to be given by the local administrative supervisor upon the request of the Urban Transformation Directorate or the Administration.
Regarding the notification to be made to the owners of real and personal rights regarding the evacuation and demolition of the relevant structures, “The notification to be made to the owners of real and personal rights regarding the evacuation and demolition of the structures within the scope of the Law shall be made by hanging the minutes of evacuation and demolition on the building, notifying the owners via the e-Government Gateway and announcing it in the relevant mukhtar for 15 days. The procedure regarding eviction and demolition shall be deemed to have been notified to the owners of real and personal rights on the last day of the announcement made in the mukhtar’s office. The structures requested to be evacuated are also announced on the website of the Presidency for 15 days.”
The owners who take a decision by absolute majority in proportion to their shares shall notify the decision taken and the place where the offer or proposal regarding the terms of the agreement will be seen to the owners who do not participate in the decision by means of a notary public or by announcement in the mukhtar’s office for 15 days, and if the relevant offer is not accepted or examined within 15 days from the date of notification, it will be notified that the land shares will be sold within the scope of this Law. Notifications to be made by the Presidency or the Administration during the land share sale process will be made by notifying the documents to be notified through the e-Government Gateway and announcing them for 15 days in the mukhtar’s office. For the owners whose e-notification address is registered in the title deed, the notification will be made through this address.
In the implementations carried out by the Presidency, in the event that the independent sections to be given to those who are accepted as poor or low-income within the scope of the Slum Law No. 775 are shared with the Presidency according to the shared ownership principles, the rights and annotations in the title deed of the real estate of the right holder before the transformation will be continued only on the share of the right holder in the title deed, and if the right holder does not have any other real estate registered on the right holder, the right holder, if married, the right holder and his/her spouse will be granted the right to reside on the said independent section within the scope of the Turkish Civil Code No. 4721 (“TMK”).
It is stated that the institutions to be licensed by the Presidency will operate in the applications within the scope of the Law and the decisions to be taken for these applications and the execution of the applications, and it is obligatory for these institutions to have civil engineers, survey engineers, architects, urban planners, appraisers and lawyers. A Regulation will be issued by the Presidency regarding the functioning and structure of the relevant organisations and the supervision of the organisations will be carried out by the Presidency. (This article will enter into force on 09.11.2024).
After the demolition of the buildings within the scope of the Law, a lawsuit for the elimination of the partnership in the immovable property that has become land can be filed in accordance with the provisions of the TMK. It is stated that the filing of this lawsuit will not prevent the decision to be taken by the absolute majority of the shareholders in proportion to their shares within the scope of this Law and to take action according to this decision.
REGULATION ON DISTANCE CONTRACTS

With the “Regulation Amending the Distance Contracts Regulation” published in the Official Gazette dated 04.11.2023 and numbered 32359, the effective date of some provisions amended by the Regulation Amending the Distance Contracts Regulation published in the Official Gazette dated 23/8/2022 and numbered 31932 has been postponed. These articles are

In cases where there is a right of withdrawal mentioned in Article 5/1-g within the scope of preliminary information, the obligation to notify the consumer about the conditions, duration, procedure for exercising this right, information on the carrier foreseen by the seller for the return, and the amount of the return cost not exceeding the delivery cost if the goods are returned by this carrier and by which party, and the information that the consumer will bear the return cost if the goods are returned by a carrier other than the one envisaged,
The entire Article 12 containing the obligations of the seller or provider,
Paragraph 7 of Article 12/a regulating the obligations of the intermediary service provider stipulates that if the consumer exercises the right of withdrawal after the delivery of the goods, the intermediary service provider is jointly and severally liable with the seller or provider for the return of the goods or service price collected and the delivery costs to the consumer within 14 days from the date of delivery of the goods subject to the right of withdrawal to the carrier foreseen for return, if the price has not been transferred as of the date of receipt of the withdrawal notification, or from the date of delivery to the seller if the goods are returned by a carrier other than the one foreseen for return,
The provision in paragraph 1 of Article 13, which includes the obligations of the consumer, stipulates that unless the seller or provider makes an offer that the consumer will take back the goods, the consumer must send the goods back to the seller or provider or the person authorised by the seller or provider within 14 days from the date of the notification that the consumer has exercised his right of withdrawal,
Paragraph 1 of Article 15 regulating the exceptions to the right of withdrawal The issue that the right of withdrawal cannot be used in the contracts regarding the movables that are obliged to be registered according to the Highway Traffic Law and unmanned aerial vehicles that are obliged to be registered or registered, contracts regarding mobile phones, smart watches, tablets and computers that have been delivered to the consumer, contracts concluded through auction in the form of live auction, contracts regarding the installation or assembly of the goods that are specified in the introduction and user manual to be installed or assembled by the seller or authorised service has been postponed until 01.01.2025.
COMMUNIQUÉ OF THE FINANCIAL CRIMES INVESTIGATION BOARD

With the Communiqué (Sequence No: 25) Amending the General Communiqué of the Financial Crimes Investigation Board (Sequence No: 19) published in the Official Gazette dated 04.11.2023 and numbered 04.11.2023, Article 5/C regarding remote identification in transactions carried out by payment and electronic money institutions has been added to the third section titled “Remote Identification by Obligors” of the relevant Communiqué.

When the provisions of the Communiqué mentioned in the article provision are analysed, it is seen that Article 22 titled “Processes to be carried out by means of remote communication” regulates the process of remote identification. Payment and Electronic Money Institutions shall perform remote identification within the scope of the conditions set forth in this article. The relevant article includes important conditions such as obtaining the necessary information and documents from the person to be identified, checking the accuracy of the document provided and the data and information contained in the document mainly by using near field communication, recording the consent and explicit consent of the person to be identified regarding the use of biometric data for remote identification and the execution of the contract process by means of remote communication. By fulfilling the conditions specified in this article, the strong authentication requirements specified in Article 10 of the Communiqué will be deemed to be fulfilled.

In addition, the provisions of the General Communiqué of the Financial Crimes Investigation Board (Serial No: 19) shall be applied in priority within the scope of Article 22 regarding the remote identification process. However, in the event that a remote communication tool is used during the operation of the processes related to the information, contracts, receipts and similar documents required for the legal entities providing virtual terminal services within the scope of paragraph 3 of Article 2.2.11 of the General Communiqué of the Financial Crimes Investigation Board (Sequence No: 5) of the General Communiqué of the Financial Crimes Investigation Board (Sequence No: 5) and one-time payment transactions that are not required to be identified within the scope of the Law No: 5549 and the provisions of the relevant legislation and do not fall within the scope of a continuous business relationship, it is not mandatory to apply the mandatory issues regarding the processes to be carried out with the remote communication tool remaining within the scope of paragraph 1 of Article 22.

PRINCIPLES AND RULES TO BE APPLIED IN RETAIL TRADE
ABOUT THE REGULATION

With the “Regulation Amending the Regulation on Principles and Rules to be Applied in Retail Trade” published in the Official Gazette dated 14.12.2023 and numbered 32399, significant amendments were made to the provisions of the “Regulation on Principles and Rules to be Applied in Retail Trade” (“Regulation”) published in the Official Gazette dated 6/8/2016 and numbered 29793.

Paragraph 1 of Article 1 titled “Purpose and scope” has been extended by including producer and supplier businesses in addition to retail businesses.
The expression “Regulation on the Definition, Qualifications and Classification of Small and Medium-Sized Enterprises published in the Official Gazette dated 18/11/2005 and numbered 25997” in subparagraph d of Article 3 titled Definitions has been replaced with “Regulation on Small and Medium-Sized Enterprises published in the Official Gazette dated 25/5/2023 and numbered 32201”; the definition of small enterprise in subparagraph j has been abolished and the definition of agricultural and food products perishable within 30 days has been defined in subparagraph v.
Article 4 titled “Premium and price demand” has been repealed and an article titled “Unfair commercial practices in the supply chain” has been introduced. Pursuant to the relevant article, businesses are prohibited from unfair commercial practices. In this context, in commercial relations between producers, suppliers and retail businesses, the activities of one of the parties that significantly disrupt the commercial activities of the other party, reduce its ability to make reasonable decisions or cause it to be a party to a commercial relationship that it would not normally be a party to are considered unfair commercial practices. In the continuation of the provision of the article, the activities within the scope of the activity accepted as unfair commercial practice and in any case within the scope of unfair commercial practice are listed.
With the 6th subparagraph added to Article 11 titled “Shelf allocation”, the Ministry of Trade is authorised to impose an obligation to sell food products for diseases requiring medical nutrition treatment in department stores and chain stores, dealers, specially authorised businesses and branches with a sales area of more than 250 square metres of chain stores with more than 200 branches.
Within the scope of Article 12/A, the duration of payments made by employers to organisations providing meal card services and by these organisations to contracted retail businesses is limited to 30 days.
ADMINISTRATIVE PROCEDURE LAW NO. 2577

2023/36 E, 2023/142, published in the Official Gazette dated 13.10.2023 and numbered 32338, 26.07. With the Constitutional Court Decision dated 2023 and published in the Official Gazette dated 13.10.2023 and numbered 3223, the Constitutional Court Decision dated 26.07.2023 and published in the Official Gazette dated 13.10.2023 and numbered 3223, all tax cases, full judicial cases and administrative proceedings with a subject matter of less than 581. 000 Turkish Liras, tax cases, full judicial cases and cases arising from administrative proceedings, the provision “Tax cases, full judicial cases and cases about administrative proceedings, the subject matter of which exceeds 100.000 Turkish Liras, tax cases, full judicial cases and cases about administrative proceedings” in subparagraph b of paragraph 1 of Article 46 of the Administrative Procedure Law No. 2577 was cancelled on the grounds that the inability to apply for appeal against the Regional Administrative Court decision, which ruled against the plaintiffs for the first time in all tax cases, full judicial cases and cases arising from administrative proceedings, imposes a disproportionate limitation on the right to request review of the ruling.

It was decided to cancel the 2nd sentence of the 1st paragraph of the 1st paragraph of the 1st paragraph of Article 45 and the 1st paragraph of the 1st paragraph of the Additional Article 1 of the Law on the grounds that the rules do not meet the requirement of legality since it is understood that the rules do not meet the requirement of legality due to the fact that the monetary limit on which date will be taken as the basis for the application to the legal remedy of appeal is not regulated in a clear, clear and unambiguous manner. Thus, the provision “However, the decisions of the administrative and tax courts on tax cases not exceeding 5000 Turkish Liras, full judicial cases and cancellation cases against administrative acts are final and no appeal can be filed against them.” in paragraph 1 of Article 45 and the provision “The decisions of the administrative and tax courts on tax cases, full judicial cases and cancellation cases against administrative acts not exceeding 5000 Turkish Liras are final and no appeal can be filed against them.” in paragraph 1 of Additional Article 1. “The monetary limits stipulated in this Law shall be applied by increasing the monetary limits applied in the previous year by the revaluation rate determined and announced annually by the Ministry of Finance in accordance with the provisions of the repeated Article 298 of the Tax Procedure Law No. 213 for that year, effective from the beginning of each calendar year. The parts of the limits determined in this way that do not exceed 1000 Turkish Liras are not taken into consideration.” has been cancelled.