In tax jurisdiction, “monetary limits” are set for “appeal” and “cassation” legal remedies. In order to update these "monetary limits" every year due to inflation, an "automatic indexing system" based on the "revaluation rate" has been introduced, this system has been implemented in our country for about nine years. It can be said that monetary limits have reached high amounts in the last few years, especially due to the high inflationary environment in recent years. It is understood that this situation prevents some disputes, that can be considered significant in terms of monetary amount, from being brought to legal remedies.

The Constitutional Court (CC) annulled a total of three provisions of the Code of Administrative Procedure (CAP), namely “monetary limits for appeal and cassation" and "the regulation for the updating of monetary limits", with two separate decisions as a result of the cases brought before it by way of objection on the subject. The grounds for annulment are listed as the “right to access the court”, the “right to request review of the verdict”, and the violation of the “principles of proportionality”, “predictability”, “legality”, “legal certainty” and “equality”, within the framework of Articles 13 and 36 of the Constitution.

The aim of the study is in tax jurisdiction to investigate whether the monetary limits foreseen for applications to legal remedies  and the updating of monetary limits constitute an obstacle to the right to access higher courts, especially in high inflationary periods. The method of the study was determined as the examination of the "automatic indexing system" used in updating the monetary limits and the “amounts updated” for the monetary limits over the years, in the example of cancellation decisions.

As a result of the study, it was determined that two fundamental problems arose, namely, the gap in monetary limits has started to widen over time and the dates on which monetary limits will be applied have not been legally determined, which stem from both the updating technique and deficiencies in legal regulations. Although the second of the problems was corrected by making a new legal regulation due to the annulment decisions of the Constitutional Court, it has been foreseen that the other ongoing problem may cause the monetary limits to lose their functions in the long term and may create the need for a legal regulation in the future.