Among the main features of a ‘Constitutional State,’ lies the fact that the transactions carried out by the administration on individuals and institutions are within the scope of the legal mechanism and subject to legal control. The requirement of the state of law is that all actions and transactions of the Administration are bound to the law in terms of purpose, scope, subject and similar aspects and to act in accordance with the general principles of law. Despite these requirements, administrative actions and transactions that cause victimization can be encountered in the practices and decisions of the administration on individuals and organizations. Considering the unilateralism and sanction power of the administration, these practices can lead to many grievances. In this respect, the existence and functionality of the field of Administrative Law is of great importance in terms of the protection of those who are against the administration.
As CLA Partners, we provide legal consultancy and advocacy services to our clients in areas:
⦁ Liability of the administration and compensation (full jurisdiction) cases
⦁ Cases regarding the annulment of unlawful administrative acts
⦁ Administrative fines, objection processes, cancellation cases
⦁ Disputes and solutions regarding zoning law
⦁ Disputes and tender litigation related to Public Procurement Law
⦁ Expropriation
⦁ Disputes and resolutions arising from administrative contracts
⦁ Disputes and resolutions regarding the Municipality Law

Moreover, our Law Office also provides consultancy services in the resolution of tax disputes between the State and the taxpayer. In this framework, it provides guidance for the resolution of tax disputes at the administrative and legal stage.
In the context of Administrative and Tax Law, our services as CLA Partners include;
⦁ Resolution of tax disputes through reconciliation at the administrative stage
⦁ Resolution of tax disputes through reduction in penalties at the administrative stage
⦁ Resolution of tax disputes through correction at the administrative stage
⦁ Resolution of tax disputes through litigation at the judicial stage
⦁ Tax crimes and penalties
⦁ Rule applications
⦁ Legal advice on Tax Inspection Reports and tax/penalty notices
⦁ Legal consultancy on administrative actions and fines established by the Tax Offices

• Liability of the administration and compensation (full jurisdiction) cases
• Cases regarding the annulment of unlawful administrative acts
• Administrative fines, objection processes, cancellation cases
• Disputes and solutions regarding zoning law
• Disputes and tender litigation related to Public Procurement Law
• Expropriation,
• Disputes and resolutions arising from administrative contracts,
• Legal consultancy and advocacy services are provided to our clients on disputes and resolutions regarding the Municipality Law.

In addition, individuals have been legally secured by judicial review against all kinds of actions of the Administration regarding tax liability. Although it is stated in Article 73 of the 1982 Constitution that everyone will be held liable to pay taxes according to their financial strength in order to meet public expenditures; it is indisputable that the state should collect taxes, which is also the most important source of income, by adhering to the principles of “justice in tax”, “equality in tax”, “lawfulness in taxation” and “generality in taxation”.

In order to fulfill its tax obligations, the State can take administrative action against taxpayers. Subjecting all administrative acts to legal control allows the correction of unlawful situations resulting from errors or omissions, and thus the requirements of the rule of law are fulfilled. Our Law Office also provides consultancy services in the resolution of tax disputes between the State and the taxpayer, and in this framework, it provides guidance for the resolution of tax disputes at the administrative and legal stage. From this point;
• Resolution of tax disputes through reconciliation at the administrative stage,
• Resolution of tax disputes through reduction in penalties at the administrative stage
• Resolution of tax disputes through correction at the administrative stage
• Resolution of tax disputes through litigation at the judicial stage
• Tax crimes and penalties
• Rule applications
• Legal advice on Tax Inspection Reports and tax/penalty notices
• Legal consultancy on administrative actions and fines established by the Tax Offices