2023 Appeal & Cassation Limits | Lawyer in Izmir
The revaluation rate for tax, fee and penalty amounts was determined by the General Communiqué on Tax Procedure Law (Serial No: 542) published in the Official Gazette on November 24, 2022. % for 2022It was determined to be 122.93 (one hundred twenty-two point ninety-three).
The relevant litigation limits are increased and applied in accordance with the revaluation rate determined and announced pursuant to the provisions of Article 298 (repeated) of the Tax Procedure Law. In this way, fractions of a Turkish Lira are disregarded in the calculation of the administrative fine.
According to this rate, the monetary limits for 2023 have been increased as shown below.
2023 Appeal & Cassation Limit
| APPEAL | APPEAL | APPEAL | APPEAL | |
|---|---|---|---|---|
| Court | Legal Basis & Timeframe | Effective from January 1, 2023 | Legal Basis & Timeframe | Effective from January 1, 2023 |
| Enforcement Law Courts | Enforcement and Bankruptcy Law Article 363 / 10 Days | 41,710 TL’For disputes exceeding this amount, an appeal can be filed. | Enforcement and Bankruptcy Law Article 364 / 2 Weeks | 238.730 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
| Labor Courts | Law No. 7036 on Labor Courts Article 7 / 2 Weeks | 17.830 – Appeals can be filed for disputes exceeding the Turkish Lira (TL) amount. | Law No. 7036 on Labor Courts Article 7 / 2 Weeks | 238.730 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
| Civil Courts of First Instance, Family Courts, Consumer Courts, Magistrates' Courts, and Cadastre Courts | Law No. 6100 on Civil Procedure Articles 341 and 345 / 2 Weeks | 17.830 – Appeals can be filed for disputes exceeding the Turkish Lira (TL) amount. | Law No. 6100 on Civil Procedure Articles 361 and 362 / 2 Weeks | 238.730 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
| Administrative & Tax Courts | Article 45 of the Administrative Procedure Law No. 2577 | 20,060 TL For disputes exceeding this limit, an appeal can be filed. | Article 46 of the Administrative Procedure Law No. 2577 | 581,840 TL’For disputes exceeding this limit, an appeal can be filed. |
2022 Appeal & Cassation Limit
| APPEAL | APPEAL | APPEAL | APPEAL | |
|---|---|---|---|---|
| Court | Legal Basis & Timeframe | Effective from January 1, 2022 | Legal Basis & Timeframe | Effective from January 1, 2022 |
| Enforcement Law Courts | Enforcement and Bankruptcy Law Article 363 / 10 Days | 18,710 TL’For disputes exceeding this amount, an appeal can be filed. | Enforcement and Bankruptcy Law Article 364 / 2 Weeks | 107.090 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
| Labor Courts | Law No. 7036 on Labor Courts Article 7 / 2 Weeks | 8.000 – Appeals can be filed for disputes exceeding the Turkish Lira (TL) amount. | Law No. 7036 on Labor Courts Article 7 / 2 Weeks | 107.090 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
| Civil Courts of First Instance, Family Courts, Consumer Courts, Magistrates' Courts, and Cadastre Courts | Law No. 6100 on Civil Procedure Articles 341 and 345 / 2 Weeks | 8.000 – Appeals can be filed for disputes exceeding the Turkish Lira (TL) amount. | Law No. 6100 on Civil Procedure Articles 361 and 362 / 2 Weeks | 107.090 – Appeals can be filed for disputes exceeding the amount in Turkish Lira (TL). |
Historical Monetary Limits
| Year | Appeal Limit | Appeal Limit | Limit on the Time Limit in Appeals |
|---|---|---|---|
| 01.10.2011- 02.12.2016 | 1,500 TL | 25,000 TL | 60,000 TL |
| 02.12.2016- 31.12.2016 | 3,000 TL | 40,000 TL | 60,000 TL |
| 2017 | 3,110 TL | 41,530 TL | 62,290 TL |
| 2018 | 3,560 TL | 47,530 TL | 71,300 TL |
| 2019 | 4,400 TL | 58,800 TL | 88,210 TL |
| 2020 | 5,390 TL | 72,070 TL | 108,120 TL |
| 2021 | 5,880 TL | 78,630 TL | 117,960 TL |
| 2022 | 8,000 TL | 107,090 TL | 160,660 TL |
Prohibition of Proving with Counter-Witness Testimony in Documents
Within the scope of the Code of Civil Procedure, legal actions asserted against any claim based on a promissory note and which are of a nature to nullify or reduce the validity and force of the note shall be subject to a fine of two thousand five hundred Turkish Liras (for the year 2023). 14.800 TLEven if it relates to a small amount, it cannot be proven by witness testimony. (Article 201) The value mentioned in the relevant article of the law is updated every year.
| 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
| 2,590 TL | 2,960 TL | 3,660 TL | 4,480 TL | 4,880 TL | 6,640 TL | 14,800 TL |
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