Turkish Law and so Judicial System have a basic distinction;
1-Private (Civil) Law with Civil Courts (Courts of First Instance)
2-Administrative Law (including Tax Law) with Administrative Courts
Administrative Law regulates the relations of State & Government related and authorised entities and establishments with normal civil society and formations based upon private law. Therefore, sanctions and objections related with tax regulations (cancellation of fines, objections to calculations, dispute resolution with Revenue Administration, Customs regulations, etc.) must be through Tax Courts, a part of Administrative Judiciary.
Highest court is the Council of State.
Provide all the procedural transactions and conduct litigation with consolidated support in any level of Tax Courts and Administrative Judiciary.
