Cassation / appellate petition
A tax-court judgment is first appealed to the regional administrative court (İYUK art. 45); its judgment may then be taken to Danıştay (İYUK art. 46). There is no direct cassation from the tax court.
- Administrative Procedure Law (İYUK): 2577 sayılı Kanun md.45 (istinaf) ve md.46 (temyiz) · Official link not verified
- Danıştay Law: 2575 sayılı Kanun — mevzuat.gov.tr · Official link not verified