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Practice Area · 05

Tax and Administrative Law

Objections to tax penalty notices, settlement negotiations, annulment and full remedy actions, and applications against administrative sanctions.

Last updated: 12 October 2026 · UTU Hukuk & Danışmanlık

0536 593 16 00

In administrative law, time limits matter as much as the right itself. The thirty days following service of a tax penalty notice form a decision window in which the settlement, litigation and reduced-payment routes must all be assessed together. A route chosen wrongly cannot be corrected later.

UTU Hukuk & Danışmanlık handles the conduct of tax audits, pre- and post-assessment settlement, annulment actions before the tax courts, objections to payment orders and applications against attachment procedures.

On the administrative law side, the work covers licence cancellations, administrative fines, expropriation procedures, disciplinary penalties imposed on civil servants and disputes concerning public procurement. Tax and administrative law support is provided before the tax courts and the Council of State.

Scope

Which Tax and Administrative Law matters do we handle?

UTU Hukuk provides litigation and advisory services in Ankara in Tax and Administrative Law on the following matters: Tax audit and settlement, Tax litigation, Payment orders and attachment, Administrative fines, Annulment and full remedy actions, Licence and permit disputes and Civil service and disciplinary law. The headings below are the types of work we handle most often in this area. A preliminary meeting can also be arranged on a matter not listed here.

Tax audit and settlement

Representation during the audit process, pre- and post-assessment settlement applications, and conduct of the negotiations.

Tax litigation

Annulment actions against tax loss and irregularity penalties and against supplementary and ex officio assessments.

Payment orders and attachment

Objections to payment orders, lifting of attachment and electronic attachment measures, and applications against precautionary attachment decisions.

Administrative fines

Penalties under the Law on Misdemeanours, sanctions imposed by sectoral regulators, and the available routes of objection.

Annulment and full remedy actions

Actions for annulment of an administrative act and for compensation of loss arising from the administration's service fault.

Licence and permit disputes

Review of procedures relating to business opening and operating licences, building permits and environmental permits.

Civil service and disciplinary law

Disciplinary investigations, and legal remedies against appointment and suspension decisions.

Authorities

Which authorities hear Tax and Administrative Law cases?

Depending on their nature, Tax and Administrative Law cases are handled before Tax Court, Administrative Court, Regional Administrative Court, Council of State and Tax Office Directorate. The authority before which the matter is heard determines the applicable procedure and time limits from the outset. An application to the wrong authority usually results in lost time.

Tax Court
Administrative Court
Regional Administrative Court
Council of State
Tax Office Directorate

Process

How do we work?

Every file goes through the same four steps. A stage that is rushed increases the cost of the one that follows.

Preliminary meeting

We listen to the subject of the file, its stage and the time limits. A conflict-of-interest check is carried out. The meeting is held by appointment and on a confidential basis.

Document review

Existing documents, service dates and the case file, if any, are examined. We establish which time limits are running and which rights can still be exercised.

Roadmap

Options are set out in writing together with their likely outcomes and costs. The engagement and the fee are agreed in a written contract before work begins.

Execution and reporting

Information is provided at every stage as the matter proceeds. Hearings, service and time limits are notified in advance; no surprises are left.

Q & A

Tax and Administrative Law — frequently asked questions

Proceedings may be brought within thirty days of service; within the same period a request for settlement or for a reduction in the penalty may also be made. As these three routes affect one another, all of them must be assessed together before a decision is taken.

If settlement is reached, no action may be brought in respect of the agreed amount. If settlement is not reached, the right to bring proceedings continues; in that case the remaining period runs so as to be not less than fifteen days.

Bringing an action before the tax court stays, as a rule, the collection of the assessed amount. In actions against a payment order, a stay of execution must be requested separately.

Depending on the authority imposing the fine and its type, either the criminal judgeship of peace or the administrative court has jurisdiction. An application to the wrong authority results in lost time.

Yes. The process is conducted at the appeal and cassation stages, including the preparation of pleadings and requests for an oral hearing.

Related practice areas

Files rarely stay within a single area. The areas below are those that most often run alongside this one.

07Mining LawExploration and operating licence procedures, administrative sanctions, licence cancellation actions and site disputes…View 08Real Estate LawTitle deed cancellation and registration, construction in return for flats, expropriation, dissolution of joint ownership a…View 14Constitutional Court and ECtHR ApplicationsPreparation and conduct of individual applications to the Constitutional Court and applications to the European Court of Human R…View

Our Publications

Our articles on Tax and Administrative Law

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Let us assess your file together.

At the preliminary meeting we discuss the stage of the file, the time limits running and the available options. Meetings are by appointment and confidentiality is essential.

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