Administrative & Tax Law
Strong representation in disputes between individuals and public authorities; effective resolution in tax and administrative proceedings.
Administrative law is the branch of law that regulates the relationship between individuals and companies and state institutions, and provides for the judicial review of executive power. Unlawful administrative acts can directly threaten individuals' fundamental rights, commercial activities and economic existence. At Efeo�lu Law and Consultancy, we resolutely protect our clients' rights in administrative proceedings and tax disputes.
Annulment Proceedings
Annulment proceedings brought before administrative courts for the removal of unlawful administrative acts constitute one of the fundamental legal safeguards for individuals and institutions. Municipal decisions, licence revocations, licensing sanctions, dismissal orders and disciplinary penalties are among the main subjects of annulment proceedings.
- Assessment of time and procedural requirements for filing annulment proceedings
- Preparation and pursuit of applications for a stay of execution
- Management of the appeal process before the Council of State
- Analysis of the legal basis of the administrative act and identification of errors
- Objection stage before Regional Administrative Courts
Full Remedy Proceedings
Full remedy proceedings, which aim to obtain compensation for damage arising from acts or actions of the administration, represent one of the most comprehensive remedies in administrative law. Expropriation without formal proceedings, traffic accidents, negligence in health services and damage arising from administrative acts are the most common subjects of these proceedings.
- Compensation claims arising from expropriation without formal proceedings
- Malpractice and medical negligence claims against state hospitals
- Seeking redress for damage caused by the acts of security forces
- Legal assessment of state liability
- Material and moral damages calculation and claims process
Tax Disputes and Tax Litigation
Tax law is an extremely technical and time-sensitive field for both individuals and businesses, where the cost of errors can be very significant. Various legal instruments � including reconciliation, penalty reduction and proceedings before tax courts � are available in disputes with the tax administration.
- Representation and management of correspondence during tax investigations
- Management of reconciliation commission processes
- Tax and penalty cancellation proceedings before tax courts
- Challenges to special irregularity penalties and tax-loss penalties
- Criminal defence in tax evasion prosecutions
- Representation before Regional Administrative Courts and the Council of State
The defence phase in criminal prosecutions for tax evasion is of particular importance. For this dimension, please see our work in Criminal Law.
Challenges to Public Tenders
Public procurement legislation requires the entire process to be conducted in accordance with the principles of transparency and equal competition. Exclusion decisions, objections to technical specifications and contract disputes can be resolved through legal channels.
- Preparation of complaint applications during the tender process
- Objection applications to the Public Procurement Authority (K�K)
- Annulment of K�K decisions before administrative courts
- Challenges to tender cancellation and suspension decisions
- Legal representation in contract disputes
For the contract law dimension of disputes arising from tender agreements, please see our work in Contract Law.
Disciplinary Law and Civil Servant Rights
Disciplinary investigations and penalties imposed on public servants can have lasting effects on an individual's career and personal rights. The effective use of procedural safeguards in these processes is decisive in protecting against unjust acts.
- Preparation and advisory before giving a statement in disciplinary investigations
- Management of administrative appeals against disciplinary penalties
- Annulment proceedings against disciplinary penalties before administrative courts
- Legal challenge against dismissal orders
- Emergency legal intervention against suspension from duty
Licence and Permit Disputes
Business opening licences, operating permits and professional licences � which are of vital importance for commercial activities � cause serious economic losses when revoked or refused by administrative authorities. Such decisions become final if not challenged through legal channels in a timely manner.
- Challenges to licence revocation decisions and annulment proceedings
- Stay of execution applications against business closure orders
- Professional licence and authorisation certificate disputes
- Administrative permit processes for the health, education and finance sectors
Frequently Asked Questions
What is the time limit for filing proceedings against an administrative act?
The general rule for annulment proceedings is 60 days from the notification of the administrative act. In tax courts, this period is reduced to 30 days for certain acts. Since exceeding the time limit results in the dismissal of the case on procedural grounds, the date of notification must be tracked with great care. If you have even the slightest doubt about a time limit, obtain legal advice immediately.
How can I challenge a tax penalty?
There are two options for challenging a tax penalty: reconciliation and litigation. A reduction in the penalty and interest can be obtained by applying to the reconciliation commission. The application for reconciliation must be made within 30 days; if reconciliation fails or is waived, proceedings may be brought before the tax court within 15 days. Both routes cannot be used simultaneously.
I was unfairly excluded from a public tender � what can I do?
Tenderers participating in a tender process may file a complaint and objection with the Public Procurement Authority (K�K). Against a K�K decision, an annulment action with a request for a stay of execution may be filed before the Ankara administrative courts. If legal proceedings are not pursued simultaneously with the tender, a successful action may become meaningless.
What should I do if I am subject to an unjustified tax investigation?
It is advisable to obtain legal advice before answering questions from tax investigators. During the investigation process, every document request should be recorded in a properly executed official report; if the findings are believed to be incorrect, a counter-statement should be submitted within the prescribed period in response to the report. Managing this stage correctly directly affects any potential penalties.
Administrative and Tax Law Advisory
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