In administrative disputes, the period for filing a lawsuit starts to run from the date of written notification, i.e. the date of notification of the transaction to the relevant person.
In disputes arising from taxes, duties and fees and similar financial obligations and their increases and penalties; the period for filing a lawsuit starts to run from the day following the date of collection in taxes whose accrual depends on collection; notification in cases where notification is made or in transactions that replace notification; payment to the ration owners in taxes levied by withholding; registration in taxes subject to registration and the date of receipt of the decision of the relevant authority or commission to the administration in matters where the administration has to file a lawsuit.
In cases where notifications are made to those whose addresses are not known through announcements in accordance with the provisions of their special laws, unless otherwise provided in the special law, the time period for filing a lawsuit starts to run fifteen days after the day following the date of the last announcement.
The time limit for filing a lawsuit against regulatory acts such as regulations, by-laws, communiqués, etc., which are required to be announced, starts from the day following the date of announcement. However, upon the implementation of these acts, those concerned may file a lawsuit against the regulatory act or the implemented act or both. The fact that the regulatory act has not been annulled shall not prevent the annulment of the act based on this regulation.
Before filing an administrative lawsuit, those concerned may request the abolition, withdrawal, modification or amendment of the administrative act from the higher authority, or if there is no higher authority, from the authority that has taken the action, within the period for filing an administrative lawsuit. If no response is given within sixty days, the request is deemed to be rejected (implied rejection). If the request is rejected or deemed to be rejected, the period for filing a lawsuit starts to run again and the time elapsed until the date of application is taken into account.
While there is not yet an administrative action that can be subject to an annulment lawsuit, or if there is, but the person concerned does not know about it, the person concerned may apply to the administration with a petition and request an action or action to be taken. If no response is given within 60 days, the request is deemed to be rejected. In administrative law, this situation is called “implied refusal”. In the event of an implied refusal, those concerned may file a lawsuit to the Council of State, administrative and tax courts, depending on the subject matter, within the period for filing a lawsuit (i.e. within a second 60 days) as of the end of the 60-day response period. In other words, if the request is deemed to have been rejected, the period for filing a lawsuit will expire after 120 days from the date of the petition. Within the 60-day period, even if the administration responds to the request, if the response is not final, the relevant person may file a lawsuit by considering this response as a rejection of the request, or may wait for the final response. In cases where the relevant person waits for the final answer, the period for filing a lawsuit does not start. However, the waiting period cannot exceed 6 months from the date of application. In cases where the lawsuit is not filed or the lawsuit is rejected out of time, if the competent administrative authorities respond after the expiration of the sixty-day period, they can file a lawsuit within sixty days from the notification of the response.
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