Need for Revision of Exemption from Judicial Fees Granted by Law to Public Administrations

Ozturk I.

MALIYE DERGISI, no.169, pp.36-54, 2015 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 169
  • Publication Date: 2015
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.36-54
  • Hacettepe University Affiliated: Yes


Some of the public administrations in particular public institutions within general budgets, are exempt from judicial fees according to the provisions of several laws. Despite these exemptions, if a plaintiff wins the case against a public administration, the judgment and writ fees are collected from the administration which is according to law exempt from judicial fees- as part of the litigation expenses and paid to the plaintiff. Nevertheless, after the courts rule in favor of the plaintiffs as a result of an action filed against public administration, the plaintiffsare still required to pay the remainder of the judgment and writ fees which have not been paid at the beginning of the proceedings. This study examines the tax exemptions from judicial fees granted to public administrations and makes suggestions regarding a revision of these exemptions under the light of the principle of "justice in taxation", taking into consideration the rights and obligations of both the plaintiffs and the defendants.