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Case for Cancellation of Administrative Procedure (İYUK art.2/1-a)

6 Nisan 2026 Administrative and Tax Law 6 dk okuma 48 görüntülenme Son güncelleme: 8 Mayıs 2026

The case for annulment of administrative action is the basic type of case of administrative proceedings filed to check the legality of the transactions and actions of administrative authorities. Administrative Procedure Law No. 2577 (Administrative Procedure Law) Article 2/1-a regulates this case: "Annulment cases filed by those whose interests have been violated for their annulment because they are unlawful in terms of authority, form, reason, subject and purpose regarding administrative transactions."

Circumstances of the Case

1) Existence of an Administrative Action

The subject of the case must be a definitive and mandatory (executive) administrative action. Preparatory procedures, opinion letters, and articles regarding internal operations are not subject to litigation.

2) Violation of Interest

Even if a subjective right of the plaintiff has not been damaged, it is sufficient that a personal, legitimate and actual interest has been affected. The established jurisprudence of the Council of State interprets the concept of interest broadly.

3) Opening on Time

The duration of the case is 60 days (İYUK art.7/1). For cases heard in tax courts, the period is 30 days. The period starts from the day following the notification or learning of the transaction.

Five Reasons for Cancellation (İYUK art.2/1-a)

1) Disability of Authority

The administration/officer performing the transaction does not have the authority to perform that transaction. It has three dimensions:

  • Lack of authority in terms of subject matter: If the subject of the transaction does not fall within the jurisdiction of that authority
  • Lack of jurisdiction due to location: Transaction outside geographic jurisdiction
  • Lack of authority in terms of time: Action after the end of the term of office

2) Shape Injury

Failure to comply with the procedures and forms that must be followed when performing the transaction. Examples: action without justification, disciplinary punishment without taking a defense, failure to announce the tender, absence of written form.

However, the Council of State states in its jurisprudence that minor formal errors that do not affect the merits will not be considered as grounds for cancellation.

3) Cause Injury

The material or legal reason on which the transaction is based does not exist, is evaluated incorrectly or is contrary to reality. For example: punishment based on a disciplinary offense that did not occur, incorrectly evaluated exam grades, license cancellation based on forged documents.

4) Subject Injury

The legal consequence of the transaction is against the legislation. For example: imposing a penalty that cannot be imposed by law, exceeding the limits of authority.

5) Purpose Disability

The fact that the administration pursued personal, political, revenge or other purposes other than the purpose foreseen in the law while performing the action is also called perversion of authority. It is difficult to prove, but when done, it is the strongest reason for cancellation.

Jurisdictional and Competent Court

  • General officer: Administrative Court (İYUK art.5).
  • In tax cases: Tax Court.
  • Cases tried by a single judge: Limited disputes in the list of IYUK Article 7/3.
  • Council of State as first instance:General regulatory procedures of the Council of Ministers, ministries and undersecretariats (İYUK art.24).
  • Authority: The location of the administration performing the transaction (IYUK art. 32). If the transaction relates to a specific place (such as expropriation, zoning), the court of that place may have jurisdiction.

Case Periods (IYUK article 7)

  • In administrative courts: 60 days
  • In tax courts: 30 days
  • Against regulatory action: 60 days from the day following publication; Cancellation of the regulatory action can be requested at any time after the implementation process (İYUK art.7/4)

Calculation of the Period (İYUK art.8)

The deadlines begin to run from the day following the notification, publication or announcement date. Holidays are included in the periods; However, if the last day is a public holiday, the period is extended to the first business day following. The deadlines continue to run in August, which is a judicial holiday; If the last day of the period falls on a judicial holiday, the period is extended by 7 days from the end of the holiday.

Application to the Higher Authority / Mandatory Application (İYUK art.11)

It is open to appeal to higher authorities before filing an administrative lawsuit. An application made to a higher authority suspends the period for filing a lawsuit. If the higher authority does not respond within 30 days, the request is deemed rejected and the lawsuit starts to be processed again with the remaining part of the period.

Compulsory Application Situations

In some disputes, administrative lawsuits cannot be filed directly; It is mandatory to apply to the administration first. Examples:

  • In full jurisdiction cases — İYUK art.13
  • In civil servant disciplinary proceedings — appeal method
  • In zoning plan changes — objection during the suspension period
  • Customs procedures — conciliation/objection procedure
  • In tax assessments — request for reconciliation (optional)

Stay of Execution (İYUK art.27)

If the implementation of the administrative action will cause irreparable or impossible damages and the administrative action is clearly against the law, the court may decide to stay the execution upon request.

Two Conditions Are Required to Be Fulfilled:

  • If the administrative procedure is implemented, irreparable or impossible damages will occur
  • The administrative action is clearly unlawful
  • In tax cases, an additional guarantee may be requested to stop the collection (IYUK art. 27/4).

    Effect of the Cancellation Decision (İYUK art.28)

    Annulment decision is retroactive; The transaction is deemed to have never been performed. The administration must fulfill the requirements of the cancellation decision within 30 days. Otherwise:

    • A lawsuit for compensation may be filed
    • Punishment and disciplinary action may be initiated against those responsible
    • Appeal: To the Regional Administrative Court (İYUK art.45) within 30 days from the notification of the decision. Tax cases under 5,000 TL may be final.
    • Appeal: To the Council of State within 30 days against the decision of the regional administrative court (limited types of cases). İYUK art.46-47.

    Annulment Case and Constitutional Court

    After the administrative action is annulled by legal means, if the violation of rights continues, the option of individual application to the Constitutional Court is open. For this path, domestic legal remedies must be exhausted; The application period is 30 days (AY art.148, Law No. 6216).

    Practical Notes

  • Reduce the time to the calendar: 60 days is a short time; It must be followed from the date of notification.
  • Pay attention to the notification procedure: Improper notification prevents the start of the period; If the notification date is controversial, the learning date is taken as basis.
  • Appeal: Whenever possible, try to escalate to stop the litigation process.
  • Request a stay of execution: Waiting for an annulment decision takes time; In transactions whose execution may cause harm, a stay of execution must be requested.
  • Compile documents and files: Obtaining the administrative action notification letter, relevant administrative action file, and sub-correspondences in advance will strengthen the case.
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