Petition for Refund of Deductions Made, Including Legal Interest

Petition for Refund of Deductions Made, Including Legal Interest

TO THE DUTY TAX COURT
OF ANKARA

PLAINTIFF: Mehmet KAYA
(Turkish Republic Identity Number: 12345678901)
Address: Çamlıtepe Mah. 1201. Sk. No:7/4 Mamak / ANKARA

ATTORNEY: Attorney …
Address: …

DEFENDANT: Mamak Tax Office Directorate – ANKARA

THE TRANSACTION THAT IS THE SUBJECT OF THE LAWSUIT:

Date: 01/09/2024
Number: 2024/5678

SUBJECT: The plaintiff requests the annulment of the decision dated 01/09/2024 and numbered 2024/5678, and a ruling ordering the return of deductions made from his/her retirement pension in the past, along with legal interest.

EXPLANATIONS

Although the plaintiff filed a lawsuit with the Ankara Tax Court under file number 2024/1234 E. due to the garnishment and deductions made from the retirement pension, the Honorable Court, with its interim decision dated 10/10/2024, in accordance with Article 5 of the Administrative Procedure Law No. 2577;

• A separate lawsuit must be filed against the amount of the deduction and the seizure process applied, going back from the date the lawsuit was filed, within the statute of limitations period .

• A separate lawsuit was filed to annul the decision dated 01/09/2024 and numbered 2024/5678, which rejected the application for the return of the amounts deducted from the pension in the past, along with legal interest , and to recover the deducted amounts.

The court ruled to dismiss the lawsuit and allow for its reinstatement within 30 days.

This lawsuit petition
at the annulment of the decision dated 01/09/2024 and numbered 2024/5678, which rejected the plaintiff's application for the return of deductions made from his/her salary in the past, together with legal interest, as stated in the aforementioned court decision, and to request the return of the deductions made in the past, together with legal interest .

STATEMENTS REGARDING THE SUBJECT OF THE CASE

1. The plaintiff client employee of the Social Security Institution (SGK) , and their pension TC Ziraat Bankası A.Ş. Ankara Ulus Branch .

2. The defendant tax office, citing the plaintiff's tax debt, placed a lien/block on the client's pension account without their consent and sent a letter to the bank requesting that a portion of the pension payments be transferred directly to their own account.

3. The plaintiff, stating that their entire pension/blocked portion cannot be seized and that it is their sole source of income, with a petition dated 15/06/2024 (Appendix-1); requesting the annulment of the action taken and the return of the deductions made in the past.

4. In response to this application, the defendant administration, in its reply dated 01/09/2024 and numbered 2024/5678, instead of abolishing the practice, the continuation of deductions from 1/4 of the pension , thus partially modifying its unlawful practice but effectively continuing it. (Appendix-2: Defendant's letter dated 01/09/2024, bank letter and blocked list)

5. The defendant administration's action to Article 93 of the Social Security and General Health Insurance Law No. 5510. According to the said article;

“According to this Law, the income, monthly payments, and allowances of insured persons and beneficiaries cannot be transferred or assigned. Income, monthly payments, and allowances cannot be seized except for debts that need to be pursued and collected according to Article 88 and alimony debts. ... If the debtor does not consent, the enforcement officer shall reject the seizure request.”

6. The plaintiff's pension income that is generally prohibited from being garnished The absence of the client's written consent, and the garnishment of only 1/4 of the pension, does not negate this prohibition. A practice that is clearly contrary to the law cannot be made "legally compliant" by reducing the percentage.

7. Despite this clear legal provision , the defendant administration instructed the bank to deduct from the plaintiff's pension, which is his sole source of income; and in accordance with this instruction, deductions were made from the plaintiff's pension for months.

8. Although the plaintiff requested the cessation of these deductions and the refund of past deductions in their application dated 15/06/2024, the defendant administration rejected this request with its decision dated 01/09/2024 and numbered 2024/5678; thus, the deductions continued.

9. In this situation;

• The defendant's decision dated 01/09/2024 and numbered 2024/5678, "rejection of the extradition request,

• As a result of this process, deductions were made from the plaintiff's pension,

This is clearly contrary to law , and along with the annulment of the said transaction, it is mandatory to return all amounts deducted from the plaintiff's pension to date, together with legal interest .

EVIDENCE

1. Application letter to the defendant administration dated 15/06/2024 (Appendix-1)

2. The defendant's reply letter dated 01/09/2024 and numbered 2024/5678, the letter sent to TC Ziraat Bankası A.Ş. Ankara Ulus Branch and the attached block/deduction list (Appendix-2)

3. Turkish Ziraat Bank A.Ş. account statement (pension payments and deductions)

4. Pension application decision and Social Security Institution correspondence (if any)

5. Ankara Tax Court, case number 2024/1234 E., sample interim decision (regarding the filing of a separate lawsuit)

6. All legal evidence, expert examination if necessary, and other judicial evidence.

 

LEGAL GROUNDS

• Law No. 5510 on Social Security and General Health Insurance (especially Article 93)

• Law No. 6183 on the Procedure for the Collection of Public Receivables

• Law No. 2577 on Administrative Procedure

• Relevant secondary legislation, circulars, and general legal principles.

CONCLUSION AND REQUEST

For the reasons stated and explained above, and for other legal reasons that your Court may consider ex officio;

1. Without prejudice to our rights regarding further claims, we request the ANNULMENT of the defendant administration's decision dated 01/09/2024 and numbered 2024/5678, which rejected the plaintiff's request for the refund of past period deductions.

2. The court requests that all deductions made to date from the plaintiff's pension at TC Ziraat Bankası A.Ş. Ankara Ulus Branch be determined and that these deducted amounts, along with legal interest accruing from the dates of the deductions, be returned to the plaintiff .

3. The court costs and attorney fees are to be borne by the defendant administration

I respectfully request and demand that a decision be made.

… / … / 20…

Plaintiff's Attorney
, ...
(Signature)

APPENDICES:

1. Power of attorney sample

2. Application form dated 15/06/2024 (Annex-1)

3. Reply letter dated 01/09/2024 and numbered 2024/5678, bank letter and blocked list (Appendix-2)

4. Bank account statements

5. Pension entitlement document (if any)

6. A copy of the interim decision numbered 2024/1234 E. of the Ankara Tax Court (if any)