Abstract:

State institutions that have the obligation to provide public services must act within the context of the principle of continuity in the process of offering these activities to the society. However, it is essential to obtain public revenues as a source of financing for the desired continuity in public services provided by the state. Naturally, the contribution of these revenues to public service financing is only possible with the timely and complete collection of public revenues. Public enforcement law regulates the assurance measures, payment, follow-up and collection within the framework of legal force in line with the danger of non-collection of public revenues arising from the financial obligations of the state, other public administrations and institutions and expressed as public receivables. Since it also provides public benefit on the basis of rapid and fair collection of public receivables, it is subject to some rules and practices different from private law receivables. These rules and practices are regulated in the Law No. 6183 on the AATUHK. In order to prevent delays and risks in the collection of public receivables, some protection measures are included in the said Law, and the provisional lien institution constitutes one of them. In this study, explanations will be made within the framework of the legal regulations regarding the provisional lien institution organized for the purpose of securing public receivables, and the legal status of the issues that are special within the scope of practice and in the provisional lien litigation process will be discussed.

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