Judgment by the Council of State Tax Litigation Chambers Assembly, Special VAT Back for Vehicles

The Council of State Tax Litigation Chambers Assembly, in its Judgment on the "Removal of Discrepancies Between Regional Administrative Court Decisions" (E: 2025/16, K: 2025/18), published in today's Official Gazette (No. 33076), ruled that the provisions of Law No. 213 on Tax Procedures regarding the correction of tax errors cannot be applied to the cases seeking a refund of tax allegedly overpaid on vehicles which combine gasoline and electric engines, on the grounds that in order to determine whether the vehicle is subject to the 10% or 80% special consumption tax rates stipulated in Special Consumption Tax Law No. 4760, the (first instance) court shall first assess the vehicle's technical specifications and then implement the interpretation techniques stipulated under Article 3 of Law No. 213.

The Judgment is definitive.