No Double Attachment for the Same Public Receivable

Hatay 1st Tax Court, 01.10.2026, E. 2026/537

Two separate attachments had been placed on my client’s bank account six days apart for the same public receivable. According to the administration, the second attachment had been placed because the debt had grown only through late payment interest; the first attachment, however, had not been lifted.

The court drew a very clear legal line. Where an attachment relating to the same public receivable is renewed because the amount has grown through late payment interest, the earlier attachment must be lifted when the new one is placed. Placing a new attachment without lifting the old one is clearly unlawful.

Law No. 6183 gives the administration strong powers of compulsory collection; that power does not, however, require attachments to be piled one upon another on the debtor’s assets for the same debt. The power of collection, too, must be exercised within the rule of law, proportionality and procedural safeguards. Efficiency in tax collection is one thing; repeated attachment for the same public receivable is another.