The most important element of the case for the annulment of the administrative procedure is the decision to stop the execution as a precautionary measure. The decision to suspend the execution is a temporary decision made by the administration in order to prevent people from suffering damage if the action filed for cancellation is applied without waiting for the conclusion of the case.

The opening of a lawsuit in the Council of State, tax or administrative court does not stop the execution of the administrative action being sued.

The termination of the execution must be requested separately by the plaintiff. The case files in which the decision to stop the execution is made are first examined and decided.

In order for a decision to stop the execution to be made, the following two conditions sought by the law must be fulfilled together:

If the administrative procedure is applied, the occurrence of damages that are difficult or impossible to remedy,

The administrative procedure is clearly against the law.

If the above two conditions are fulfilled together, after the defense of the defendant administration has been received or the defense period has expired, they may decide to stop the execution by citing the court.

The execution of administrative transactions, the effect of which will be exhausted by its implementation, may also be stopped without the administration’s defense, to be decided again after the defense is received. However, the appointment, transfer appointment, change of duties and titles, administrative actions related to temporary or permanent assignments established about public servants are not considered as administrative actions whose effect will be exhausted by their implementation. In decisions on suspension of execution, it is mandatory to indicate on what grounds the administrative procedure is clearly contrary to the law and what are the irreparable or impossible damages that will arise if the procedure is applied. A decision to stop the execution cannot be made only on the grounds that the relevant provision of the law has been appealed to the Constitutional Court with a request for cancellation

If it is understood from the petition and Octobers that the request for a stay of execution is inappropriate, the request may be rejected without taking the defense of the defendant administration

The opening of lawsuits arising from tax disputes in the tax courts stops the collection of levied taxes, duties and fees, as well as similar financial obligations, as well as the portion of their increases and penalties subject to litigation. However, 26. article 3. according to the paragraph, the collection process continues in the tax case files that have been removed from the transaction. The re-processing of the file removed from the process in this way and the transactions made on the declarations submitted with the passion registration and the lawsuits filed due to the collection transactions do not stop the collection process. It may be requested to stop the execution about these.

16 In cases requesting a stay of execution. just as the periods written in the article may be shortened, it may also be decided that the notification should be made by an official.

Decisions regarding requests for stay of execution; the Council of state of the case according to the subject given by the department, administrative or tax chambers of the General Assembly, the Regional Administrative Court against the decision of the regional administrative court nearest to the administrative and tax courts to the Regional Administrative Court against the decision by a single judge within seven days from the day after the announcement of the decision can be challenged for some time. The contested authorities must make a decision within seven days of the arrival of the file to them. The decisions made on appeal are final.No request may be made to stop the execution for the second time based on the same reasons.

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