Abstract:

According to the principle of legal administration individual administrative actions and general regulatory actions established by the tax administration can be made subject of objection in jurisdiction In case the disputes between the taxpayer and the administration are submitted to the jurisdiction the competent courts are the tax courts District Administrative Courts and Council of State Taxpayers can bring a file against and object to the individual administrative actions such as imposition notification provisional attachment provisional accrual and payment order made by the tax administration; at the tax courts Except for some specific cases bringing a file 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 In this article importance and operation of the institution of stay of execution in tax jurisdiction has been explained In this context effects of an action brought at a tax court District Administrative Court or Council of State on tax treatments and stay of execution conditions required for granting a motion for stay of execution and results of such motion have constituted the subject of this study Keywords: Tax Dispute Tax Court Case Stay of Execution

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