Abstract:

A constitutional state necessitates the administration to abide the laws in execution of actions According to this principle called as the “principle of legal administration” the actions executed by the administration are established in compliance with the laws Another principle which defines the principle of legal administration is the judicial review of the administration According to this principle any kind of act and action established by the administration is subject to the judicial review Bringing a file against an administrative action does not prevent execution of an action established by the administration A motion for stay of execution is required to be granted for such non execution Stay of execution is a legal transaction that suspends to impose an administrative action until adjudication is finalized Tax treatments executed by the tax administrations are the administrative actions by nature and such administrative actions established by the tax administrations are also subject to the judicial review Although administrative jurisdiction and tax jurisdiction are the fields regulated by the common laws adjudication is held at different courts In our country tax courts have been established by the Law No 2576 in order to hear tax court cases In this field where bilateral adjudication system is applied the District Administrative Courts serve as the authority of complaints and Council of State as the authority of appeals Except for some specific cases bringing a file at competent courts cannot stay execution A motion for stay of execution is also required to be granted as well as in administrative jurisdiction It is a known fact that the administrative law and tax law have a close relation with each other and it would not be wrong to say this closeness has grown in jurisdiction In this article general information on the institution of stay of execution has been given in frame of reasons for its existence and its legal qualification; and its connection with suit of nullity has been explained After this transfer the institution of stay of execution which includes special provisions in related laws in terms of tax disputes and tax court cases has been handled and explained Keywords: Stay of Execution Suit of Nullity Tax Dispute

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