Özet:

The essence of rule of law is the authority of the law over all institutions and bodies of state. In this respect, administrators should respect the law, just like the subjects of the state, citizens and residents, should do. Therefore, judicial review is the condicio sine qua non for giving effect to the rule of law. The purpose and objective of the administration is to achieve public interest. For this purpose, the acts of administration differ from the private activities. Hence, the Powers and privileges of administration that are superior to private persons are the results of public authority. Consequently, in order to exercise and achieve these functions, it is imperative for the administration to be equipped with the required power. For this reason, the acts of administration are of executory and lawful nature. The suspension of execution procedure has great significance considering the fact that administrative acts are deemed to be lawful from the beginning, according to the “lawfulness presumption”, and thus they have an effect at least in legal domain and accordingly, they are executed directly by the administration most of the time. It is the suspension of execution procedure which makes the annulment actions, the fundamental safeguard of the rule of law, meaningful most of the time, and thus, grants to claimant the legal interest it seeks from the annulment action. The suspension of execution procedure is stipulated, due to its importance in judicial control of administration, both in Article 125 of the Constitution entitled “Judicial review” and in the Article 27 of the Law numbered 2577. The aforementioned Law sets out general rule, as it states “The actions bought before the Council of state or the administrative court do not suspend the execution of disputed administrative acts.” However, legislator makes an exemption, in the fourth paragraph: The actions brought because of tax conflicts suspend the execution of the collection of the disputed part of the imposed taxes, fees, duties and other similar financial obligations or increases and penalties concerning these obligations.” However, the next part of the Article, by indicating that this exemption does not apply to all tax actions, turns back to the general rule in three circumstances. İn this work, we will elaborate first the suspensions of execution procedure thoroughly, and then; the special circumstances in tax proceedings, the type of actions in which the suspension of execution could be needed and problems encountered in the practice will be emphasized.

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