Administrative and Tax Lawyer in Bursa

Unilateral acts of the state and public authorities can directly affect the rights and interests of individuals and companies. Disputes in this field, from the annulment of administrative acts and administrative compensation to civil servant disciplinary disputes, zoning and public procurement disputes, tax and penalty assessments, VAT refunds and tax audits, are technical processes that require specialist expertise and strict tracking of deadlines. Neka Legal acts strategically for its clients in all administrative and tax disputes.

Which administrative law disputes do we handle?

In administrative law, we represent clients in actions for annulment of administrative acts on grounds of unlawfulness and in full remedy actions for compensation of damage caused by the administration’s acts and actions. Since an effective request for a stay of execution is often the key to entering the merits from a strong position, we give this stage particular importance. Civil servant disciplinary disputes, administrative cases arising from zoning law, public procurement procedures and complaints to the Public Procurement Authority (KİK), municipal acts, administrative fines and actions before the Council of State against regulatory acts are also within our practice. In the administrative side of foreigners law, we handle lawsuits against deportation, administrative detention, residence permit and citizenship decisions.

Which tax disputes do we handle?

In tax law, we offer a broad service from filing lawsuits against tax and penalty assessments to representing clients during tax audits. The right steps taken from the start of an audit often decisively strengthen the position at the litigation stage; alternative solutions such as pre-assessment and post-assessment settlement, voluntary disclosure and penalty reductions are assessed through a cost-benefit analysis specific to each file.

Disputes with severe consequences for taxpayers, such as being placed on the special list over allegations of fictitious or misleading invoices (SMİYB) and VAT refund rejections, are among our firm’s main areas of work. We also advise and represent clients in income and corporate tax, VAT, special consumption tax and stamp duty disputes; property, motor vehicle and inheritance tax disputes; payment orders, attachments and travel bans under Law No. 6183; and tax evasion and customs disputes.

Deadlines for filing in administrative and tax disputes

Deadlines in administrative jurisdiction are preclusive; a case not filed on time is dismissed even if the act is unlawful. It is therefore very important to record the date of service and to calculate deadlines correctly from the outset.

The deadline for filing with an administrative court is, as a rule, sixty days from service, although special laws may provide different periods; before the tax courts, it is thirty days (Administrative Procedure Law, İYUK, Art. 7). In matters subject to expedited procedure, such as public procurement, urgent expropriation and environmental impact assessments, the case must be filed within thirty days of service (Art. 20/A). For damage caused by administrative action, before filing a full remedy action, an application must be made to the administration within one year of learning of the damage and in any case within five years of the action (Art. 13). Administrative fines under the Law on Misdemeanours are challenged before the criminal judgeship of peace within fifteen days of service (Law No. 5326, Art. 27).

Not every administrative fine is heard by the administrative court. Fines under the Law on Misdemeanours, such as traffic fines, go to the criminal judgeship of peace; tax penalties to the tax court; and certain other fines to the administrative court. A case filed in the wrong place may lead to the loss of time.

What is the difference between an action for annulment and a full remedy action?

An action for annulment seeks to set aside an administrative act on the grounds that it is unlawful in terms of competence, form, reason, subject matter or purpose. Disciplinary penalties, zoning acts, licence revocations and appointment decisions are typical examples.

A full remedy action seeks compensation for damage suffered because of an act or action of the administration. For damage arising from administrative action, an application to the administration is mandatory before filing; if the administration rejects the request or does not reply within the statutory period, the lawsuit is filed. Actions for annulment and full remedy can also be filed together where the conditions are met.

How is a stay of execution requested?

Filing a lawsuit does not, as a rule, stop the implementation of an administrative act. If implementing the act would cause damage that is difficult or impossible to remedy and the act is clearly unlawful, the court may be asked to order a stay of execution (İYUK, Art. 27). Decisions accepting or rejecting a request for a stay can be challenged within seven days of service.

For acts with rapid consequences, such as demolition orders, closure of business premises, deportation and suspension from duty, the request for a stay of execution is the most critical stage of the case.

What routes other than litigation exist in tax disputes?

In tax disputes, routes available before or instead of litigation can save the taxpayer a considerable amount:

• Pre-assessment settlement: agreeing with the administration on the amount of tax and penalty after a tax audit, before the assessment is made.
• Post-assessment settlement: requesting settlement after service of the assessment notice, within the time limit for filing a lawsuit.
• Penalty reduction: a reduction in penalties on condition of not filing a lawsuit and paying within the statutory period (Tax Procedure Law, VUK, Art. 376).
• Voluntary disclosure: correcting an incomplete return of one’s own accord before it is discovered by the tax administration (VUK, Art. 371).

Which route is more advantageous depends on the basis of the assessment, the evidence and the amount. Since requesting settlement or a penalty reduction may affect the right to sue, a legal assessment is recommended before deciding.

Which court hears administrative cases in Bursa?

Cases against administrative acts in and around Bursa are heard by the Bursa administrative courts, and tax disputes by the Bursa tax courts. Appeals against first-instance decisions are examined by the Bursa Regional Administrative Court and, where provided by law, appeals on points of law by the Council of State (Danıştay). Some actions against regulatory acts issued by ministries and the central administration are filed directly with the Council of State.

Once ordinary remedies are exhausted, we also handle individual applications to the Turkish Constitutional Court and, where necessary, to the European Court of Human Rights concerning violations of fundamental rights such as the right to property and the right to a fair trial, assessing each file within its own particular circumstances.

Frequently asked questions

What is the deadline for filing an administrative lawsuit?

Unless a special law provides otherwise, it is 60 days before administrative courts and 30 days before tax courts. The period starts from written service of the act.

If I file a lawsuit, is the act suspended?

As a rule, no. To suspend the act, a separate stay of execution order must be obtained from the court.

What happens if the administration does not reply to my application?

If no reply is given within the statutory period, the request is deemed rejected, and a lawsuit can be filed against this implied rejection.

Is it better to sue or to settle against a tax assessment?

It depends on the basis of the assessment and the evidence. Litigation may be more advantageous for clearly unlawful assessments, and settlement in disputed cases.

Where is a zoning fine challenged?

An action for annulment of fines under the Zoning Law is filed with the administrative court.

Responsible attorney: Kaan Kaplan

This page has been prepared for general information purposes and does not constitute legal advice. Last updated: 6 November 2026.