Appeals may be lodged with the regional administrative court within the jurisdiction of the court that issued the decision within thirty days of notification of the decision, even if other laws provide for a different legal remedy. However, decisions rendered by administrative and tax courts in tax cases involving amounts not exceeding five thousand Turkish liras, full-judgment cases, and annulment cases challenging administrative actions are final and binding, and no appeal may be filed against them.
Appeals are subject to the forms and procedures of cassation. In appeals against decisions subject to appeal, the files are sent to the regional administrative court without regard to the address and request in the petitions.
If, after its review, the regional administrative court finds the first instance court’s decision to be in accordance with the law, it decides to reject the appeal. If it is possible to correct material errors in the decision, it shall make the necessary corrections and issue the same decision.
If the regional administrative court finds that the decision of the court of first instance is not in accordance with the law, it shall accept the appeal and decide to overturn the decision of the court of first instance. In this case, the regional administrative court shall issue a new decision on the merits of the case. If necessary during the review, the court that issued the decision or another administrative or tax court may be requested to provide assistance. The court requested to provide assistance shall carry out the necessary procedures as a matter of priority and with urgency.
If the regional administrative court finds the appeal against the decision made upon the initial review to be justified, or if the case was heard by a court that was incompetent or lacked jurisdiction, or by a judge who was rejected or prohibited, it shall decide to accept the appeal and overturn the decision of the court of first instance, and shall refer the case to the relevant court. The decisions of the regional administrative court issued in accordance with this paragraph are final.
The decisions of the regional administrative courts that are not subject to appeal under Article 46 are final. These decisions are sent to the court of first instance that issued the decision, together with the file, and are served within seven days by these courts.
The judge who issued the decision subject to appeal or who participated in the decision may not participate in the review of the same case by the regional administrative court through the appeal process.
Appeals may not be filed in cases subject to expedited proceedings.
