Abstract:

Social law state’s constitution laws has a provision of “Recourse to judicial review shall be available against all actions and acts of administration.” By this provision who are acceptors of administrative action and customs have a protection of rights against the administration’s arbitrary treatments. Judicial review of tax applications which are also administrative customs both sort tax disputes out and create a judicial opinion by interpreting tax laws. In our country legal remedies of tax disputes have two options and these are performed by administrative and judicial organs. Individuals can appeal any of these. Generally taxpayers appeal administrative organs at first. But if there is no solution to dispute on administrative organs, taxpayers can open a “tax case” at judicial organs. Tax court is charged the first level of instance and council of state is charged the court of last instance in Turkey at solving the tax disputes. After reconstituting the administrative judicial system in 1982, according to the law number 2577, tax cases are sentenced to the clause of “full remedy action” and “action of nullity”. In this paper, legal nature of “tax case” are examined by as a part of “full remedy action” and “action of nullity”.

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