Against the decisions of administrative and tax courts, even if a different legal remedy is stipulated in other laws, an appeal may be filed to the regional administrative court in the judicial circuit where the court is located, within thirty days from the notification of the decision. However, the decisions of the administrative and tax courts on tax cases not exceeding five thousand Turkish Liras, full judicial cases and cancellation cases against administrative acts are final and cannot be appealed against.
Appeal shall be subject to the form and procedures of appeal. In the legal remedy applications made against the decisions that will be subject to the appeal application, the files shall be sent to the regional administrative court regardless of the address and request in the petitions.
If the regional administrative court finds the decision of the court of first instance in accordance with the law at the end of its examination, it decides to reject the appeal application. İf it is possible to correct the material errors in the decision, it shall make the necessary correction and issue the same decision.
If the regional administrative court does not find the decision of the court of first instance in accordance with the law, it shall decide to accept the application for appeal and annul the decision of the court of first instance. In this case, the regional administrative court shall make a new decision on the merits of the case. If necessary during the examination, the court that rendered the decision or the administrative or tax court of another place may be referred to. The referred court shall fulfil the necessary procedures primarily and urgently.
In cases where the regional administrative court finds the application for appeal against the decisions rendered upon the first examination to be justified and the case has been heard by an incompetent or unauthorised court or by a judge who has been dismissed or banned, it shall accept the application for appeal and decide to annul the decision of the court of first instance and send the file to the relevant court. The decisions of the regional administrative court rendered pursuant to this paragraph shall be final.
Decisions of the regional administrative courts which are not open to appeal pursuant to Article 46 shall be final. These decisions shall be sent together with the file to the court of first instance which rendered the decision and shall be served by these courts within seven days.
The judge who rendered or participated in the decision subject to the application for appeal shall not be present in the examination of the same case by the regional administrative court through appeal.
No appeal may be filed in cases subject to the expedited procedure.
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