Legitimacy of Article 56 of the Fees Act and the System Developed in Practice on the Grounds of that Article


Ozturk I.

MALIYE DERGISI, no.168, pp.201-226, 2015 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 168
  • Publication Date: 2015
  • Title of Journal : MALIYE DERGISI
  • Page Numbers: pp.201-226

Abstract

If a judgment rendered by a tax court is quashed in the taxpayer's favor by the State Council or the competent regional administrative court, the fixed and proportional judicial fees paid on the basis of the first instance tax court's judgment are refunded on the grounds of Article 56 of the Fees Act no: 492, provided that the judgment becomes final. These fees are refunded in one year from the date of notification of the final decision. Although these refundable fees as per Article 56 have the characteristics of court costs, in practice the courts don't mention them in their judgments as a part of court expenses, neither do they rule with regards to their refund. This study examines the legitimacy of both Article 56 of the Fees Act pertaining to the refund of fixed and proportional tax court fees and this judicial practice developed on the grounds of Article 56.