RECENT DECISIONS

The Ankara Regional Court of Appeal 12th Civil Chamber held that the monetary nature of the claim does not categorically exclude an interim injunction and that prima facie proof is sufficient.

The Hatay 1st Tax Court found that placing a second attachment for the same public receivable without lifting the first one was clearly unlawful.

Although the taxpayer had missed the appeal deadline, the appeal lodged by the defendant administration created the opportunity for a cross-appeal in the reply brief.

The opinion letter of the Department of Expert Witnesses dated 12.01.2026 states that experts must be chosen by field of expertise rather than professional title, primarily from the court’s own regional list and by the trial court itself.

The Ankara Regional Court of Appeal 19th Criminal Chamber overturned, for insufficient investigation, a deferred judgment entered without examining whether the request for books and documents had been duly served.

Relying on the Grand Criminal Chamber’s decision of 30.04.2025, the 12th Criminal Chamber of the Court of Cassation treated as void a conviction entered after the regional court of appeal had reversed a judgment beyond its powers.

The Ankara 7th Tax Court once again stressed that a penalty cannot be imposed by presumption or analogy unless all elements of the act requiring the penalty are present.

The Adana Regional Court of Appeal held that a bank may freeze the whole of a retirement pension on the strength of the set-off clause in a loan agreement; a pension that cannot be touched even for tax debts is swept away for a bank receivable.

The 3rd Chamber of the Council of State held that e-notifications based on the power in Article 107/A-3 of the Tax Procedure Law, annulled by the Constitutional Court, produce no legal effect in pending cases; the payment order does not become final an

The Hatay 1st Tax Court held that service made to an address not registered in the address registration system does not interrupt the collection limitation period; roughly 85 percent of the debt was written off.