The Court of Cassation Issues an Important Unification of Judgments Decision on Raising a New Claim Through Partial Amendment
The Court of Cassation ruled that a claim not included in the statement of claim cannot be introduced into civil proceedings through partial amendment.
Law No. 7582 on the Amendment of Certain Laws Published in the Official Gazette Dated 4 June 2026
Law No. 7582 introduces significant amendments to Türkiye’s tax legislation, foreign direct investment framework, Istanbul Finance Center regime and technopreneurship incentives. The Law includes new tax advantages for qualified service centers, a 20-year income tax exemption for certain foreign-sourced income and revenues, a renewed asset repatriation regime, a reduced corporate income tax rate for manufacturing and agricultural production income, and simplified rules for conditional capital increases based on convertible debt agreements by eligible technopreneurship companies.
Constitutional Court Annuls Provisions Limiting the Liability of Intermediary Service Providers in E-Commerce Consumer Contracts
The Constitutional Court annulled provisions of the Law on the Protection of Consumers and the Law on the Regulation of Electronic Commerce that limited the liability of electronic commerce marketplace operators in consumer contracts. The Court held that a blanket exclusion of intermediary service providers’ liability may create a protection gap for consumers, particularly where platforms assume an active role or where sellers are unreachable or fail to fulfil their obligations. The annulment will enter into force nine months after publication in the Official Gazette dated 2 June 2026.
Constitutional Court Annuls Rule Blocking Court of Cassation Review Following Acceptance of an Appeal
The Constitutional Court, with its decision published in the Official Gazette dated 21 May 2026, annulled Article 362(1)(a) of the Code of Civil Procedure insofar as it treated decisions rendered following the partial or full acceptance of an appellate application before the regional court of appeal as final.
New Annulment Decision by the Constitutional Court Regarding the Phrase “The Registration Ruling is Final,…” in Article 10 of the Expropriation Law
The Constitutional Court, with its decision published in the Official Gazette on 21 May 2026, annulled the phrase “The registration ruling is final,…” in Article 10 of the Expropriation Law, holding that the transfer of ownership before the expropriation compensation is finally determined violates the constitutional guarantee of advance payment and the right to property.
New Annulment Decision by the Constitutional Court Regarding the Regime for Expulsion of Shareholders in Two-Shareholder Limited Liability Companies
In its decision published in the Official Gazette dated 17 March 2026, the Constitutional Court annulled the provisions of the Turkish Commercial Code that made an application to the court for the expulsion of a shareholder for just cause subject to a general assembly resolution, solely with respect to two-shareholder limited liability companies.