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Turkey: Disputes relating to classification of hybrid vehicles under special consumption tax law must be resolved through litigation

Cannot be resolved through error-correction procedure under tax procedure law

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january 6, 2026

The Council of State's Tax Litigation Chambers in November 2025 ruled that disputes relating to the classification of hybrid vehicles under the special consumption tax law, which requires substantive legal and technical evaluation, must be pursued through ordinary tax litigation and cannot be resolved through the error-correction procedure under the tax procedure law.
 

For further information, contact a KPMG tax professional in Turkey:

Erdem Erdem | erdemerdem@kpmg.com

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