As known, although according to Article 7/9 of Law on Transformation of Areas under Disaster Risk numbered 6306 (“Law”) and Article 16/9-ç of the Regulation on Application of the Law numbered 6306 (“Regulation”), transactions of condominium easement establishment, first sale to third parties and etc are explicitly determined as exempt from land registry, the land registries are imputing land registry fees in these transactions. Therefore, said transactions are resulting in initiation of lawsuits against the tax offices before tax courts.
As Yılmazlar Law Firm, at the lawsuits in which are representing real estate developers or real persons, we encounter that the tax courts are rendering decisions in contrary to this land registry application, which is frankly against the Law and the Regulation.
In practice, we especially experience that Istanbul 5th Tax Court, Istanbul 13th Tax Court and Regional Administrative Courts are rendering decisions for recovery of the land registry fees. As a conclusion, land registry fees accruing as a result of property sales within the scope of urban transformation can be recovered.
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