Abstract:

With the reform carried out on 26/4/2006 in the Environmental Law No. 2872, the trial procedure and collection of administrative fines within the scope of this Law have been differentiated from the procedure in the Misdemeanor Law No. 5326. However, with the amendment made in the Law of Misdemeanors at the end of the same year on 6/12/2006, the finality requirement was imposed for administrative fines that are recorded as income to the general budget in order to be collected by the the tax offices. The stipulation of the finality requirement in terms of all administrative fines in the Law of Misdemeanors while there is no finality requirement of administrative fines in the amended Environmental Law, has raised the question about which Law will be applied in the collection of the aforementioned fines. The Ministry of Environment and Urbanization does not wait for the finalization of the administrative fines for collection long since, in the scope of the Environmental Law claiming it to be a special law. But the tax offices which are requested to collect the fines, do not make collections without finalization in accordance with the General Communiqué on Collection issued by the Ministry of Treasury and Finance. This difference of attitude, which has been ongoing for a long time in practice, causes legal disputes between both citizens and administrations. In the study, the legal reasons underlying the dispute are discussed and the steps to be taken for a solution are emphasized.

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