THE DUTY DISPUTES BETWEEN THE ADMINISTRATIVE AND TAX COURTS AND THE CRITERIAS FOR THE SOLUTION

Administrative and tax courts in the Turkish administrative jurisdiction are first instance courts. On the other hand, the Council of State is also acting as a first-instance court in some cases. General administrative court is administrative courts in administrative jurisdiction. The tax courts are authorized to resolve cases related to taxes, duties and charges and similar financial obligations, fees and penalties and tariffs of the general budget, special provincial administrations, municipalities and villages. Since there is no clear definition of similar financial obligations, a number of disputes arise between the administration and tax courts. The duty dispute between the administrative and tax courts is resolved by the district administrative courts and the Council of State. It is important to determine the outcome of the dispute between the administration and the tax courts and to determine whether there is a measure based on the solution of the disputes.