Turkish Law in EnglishTÜRKİYE
Administrative Judicial Procedure Law

Article 36

Chapter One: General Principles

In full remedy actions other than those arising from administrative contracts, the competent court shall be, respectively, the court:

a) Competent to resolve the administrative dispute that gave rise to the damage,

b) Where the damage arose from a service such as public works and transportation or from any act of the administration, of the place where the service was performed or the act was carried out,

c) In other cases, of the place where the claimant's residence is located;

being the administrative court.

Territorial jurisdiction in tax disputes:

Original Turkish text

MADDE 36

İdari sözleşmelerden doğanlar dışında kalan tam yargı davalarında yetkili mahkeme, sırasıyla:

a) Zararı doğuran idari uyuşmazlığı çözümlemeye yetkili,

b) Zarar, bayındırlık ve ulaştırma gibi bir hizmetten veya idarenin herhangi bir eyleminden doğmuş ise, hizmetin görüldüğü veya eylemin yapıldığı yer,

c) Diğer hallerde davacının ikametgahının bulunduğu yer.

İdari mahkemesidir.

Vergi uyuşmazlıklarında yetki:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.