2023 İstinaf & Temyiz Sınırı | İzmir Avukat
24 Kasım 2022 tarihinde Resmi Gazetede yayınlanan Vergi Usul Kanunu Genel tebliği (Sıra No:542) ile vergi, harç ve ceza tutarları için yeniden değerleme oranı 2022 yılı için %122,93 (yüz yirmi iki virgül doksan üç) olarak tespit edilmiştir.
İlgili yargılama sınırları Vergi Usul Kanununun mükerrer 298 inci maddesi hükümleri uyarınca tespit ve ilân edilen yeniden değerleme oranında artırılarak uygulanır. Bu suretle idarî para cezasının hesabında bir Türk Lirasının küsuru dikkate alınmaz.
Bu orana göre 2023 yılı parasa sınırlarında aşağıda gösterildiği şekilde artışa gidilmiştir.
2023 Appeal & Cassation Limit
| APPEAL | APPEAL | APPEAL | APPEAL | |
|---|---|---|---|---|
| Court | Legal Basis & Timeframe | 01.01.2023 Tarihinden İtibaren | Legal Basis & Timeframe | 01.01.2023 Tarihinden İtibaren |
| Enforcement Law Courts | Enforcement and Bankruptcy Law Article 363 / 10 Days | 41.710 – TL’yi aşan uyuşmazlıklar için istinaf kanun yoluna gidilebilir. | 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). |
| İdare & Vergi Mahkemeleri | 2577 sayılı İdari Yargılama Usulü Kanunu Madde 45 | 20.060- TL aşan uyuşmazlıklar için istinaf kanun yoluna gidilebilir. | 2577 sayılı İdari Yargılama Usulü Kanunu Madde 46 | 581.840 – TL’yi aşan uyuşmazlıklar için temyiz kanun yoluna gidilebilir. |
2022 İstinaf & Temyiz Sınırı
| APPEAL | APPEAL | APPEAL | APPEAL | |
|---|---|---|---|---|
| Court | Legal Basis & Timeframe | 01.01.2022 Tarihinden İtibaren | Legal Basis & Timeframe | 01.01.2022 Tarihinden İtibaren |
| Enforcement Law Courts | Enforcement and Bankruptcy Law Article 363 / 10 Days | 18.710 – TL’yi aşan uyuşmazlıklar için istinaf kanun yoluna gidilebilir. | 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). |
Eski Tarihli Parasal Sınırlar
| Yıl | İstinaf Sınırı | Temyiz Sınırı | Temyizde Suruşma Sınırı |
|---|---|---|---|
| 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
Hukuk Muhakemeleri Kanunu kapsamında senede bağlı her çeşit iddiaya karşı ileri sürülen ve senedin hüküm ve kuvvetini ortadan kaldıracak veya azaltacak nitelikte bulunan hukuki işlemler ikibinbeşyüz Türk Lirasından (2023 yılı için 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 |
To seek legal advice Contact page.
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