THE RIGHT OF “RE-ASSESSMENT”
THE RIGHT OF “RE-ASSESSMENT”
In Turkish tax law, the ordinary and extraordinary remedies provided to taxpayers safeguard the principles of access to justice and justice. When ordinary remedies (such as appeal, cassation, and correction of the decision) are exhausted and the decision becomes final, the opportunity to resort to extraordinary remedies arises. In this context, retrial (Article 53 of the Administrative Procedure Code) is the taxpayer’s right to intervene—within the context of limited grounds—in new and significant facts that emerge after the decision becomes final, enabling the taxpayer to request a “re-assessment.” This article has been prepared to conceptually explain the right to retrial, outline the process and justifications, and illustrate this through a concrete tax law example.
Legal Basis and Types of Remedies
- Ordinary remedies: These are regulated in Articles 45, 46, and 54 of the Administrative Procedure Code (ACL). (appeal, appeal, and correction of the decision).
- “Retrial renewal,” one of the extraordinary remedies, is stipulated in Article 53 of the Code of Criminal Procedure (CCP). Furthermore, appeals for the benefit of the law are also among the extraordinary remedies.
Grounds for Reconsideration
The conditions listed in Article 53/1 of the Code of Criminal Procedure (CCP) are (limitingly):
- Discovery of a new document that was not present at the time of the trial but could change the decision process.
- Determination that the document on which the decision is based is forged.
- Subsequent annulment of the judgment on which the decision is based (e.g., reversal).
- Intentional preparation of a false report by an expert.
- Decision made as a result of fraud or misleading behavior.
- Participation of a non-attorney in the trial.
- Decision made by a judge who is incapable of rendering a judgment (a judge who should have participated in the trial but should have resigned from his duties).
- Existence of two contradictory—or contradictory—final decisions.
- The decision has been found to be contrary to human rights by the European Court of Human Rights (ECtHR) and there is a final court decision or ECtHR decision on this matter.
It is not possible to rely on any other justification than these; it cannot be extended comparatively.
The time periods for requesting a new trial are as follows (CPC Art. 53/3):
- 10 years: For the conflicting decision in subparagraph (h).
- 1 year: From the date the ECtHR decision becomes final.
- 60 days: For other reasons (new document, forged document, etc.).
The time period begins the day after the reason arose for the taxpayer.
A request for a new trial must be submitted to the court that issued the decision. For example, for tax court decisions, an application is made to that court, and for Council of State appeal decisions, an application is made to the relevant chamber. The concept of “Right of Reassessment” is not directly related to criminal proceedings in tax law and accounting system, but it has indirect effects.
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The right of “re-evaluation” granted to taxpayers in Turkish tax law is an extraordinary and limited legal remedy regulated under Article 53 of the Turkish Higher Education Law (YYUK). This remedy allows taxpayers to request a re-evaluation in the face of a final judgment, citing new and significant evidence, fraudulent processes, or conflicting decision examples. If an application is made within the clear grounds and timeframes stipulated in the legislation, the application is deemed justified, and a new trial is possible
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