Official Gazette dated 4 September · two publications
In this issue
- Value Added Tax Law No. 3065 · Fuel oil and LPG storage tariffs revised by EMRA decree
- Enforcement and Bankruptcy Law No. 2004 · Court of Cassation rules that mandatory mediation cannot be sought in condominium law disputes for lawsuits filed before September 1, 2023
Value Added Tax Law No. 3065
Fuel oil and LPG storage tariffs revised by EMRA decree
Decisions of the Energy Market Regulatory Board Dated 03/09/2026 and Numbered 14847 and 14848
Following the decrees issued by the Energy Market Regulatory Authority in the Official Gazette, new storage tariffs for facilities belonging to two separate companies have been approved. Service fees, discount rates, and application procedures for Lokal Enerji A.Ş.'s Kırıkkale Terminal and Anadolu Karasal LPG Depolama Anonim Şirketi's LPG storage facility in Kahramankazan have been updated. The published tariffs explicitly state that Value Added Tax (VAT) will be added to the service fees separately.
The decrees include current price lists and rules regarding the storage, intake, and delivery activities of the respective facilities. The document does not introduce a direct amendment to the Value Added Tax Law No. 3065, but merely specifies that VAT will apply to the rendered service fees. The companies concerned and taxpayers receiving services from these facilities must comply with the new tariffs and payment terms.
Who is affected
Fuel oil and LPG companies receiving storage services from the facilities of Lokal Enerji A.Ş. and Anadolu Karasal LPG Depolama A.Ş.
Enforcement and Bankruptcy Law No. 2004
Court of Cassation rules that mandatory mediation cannot be sought in condominium law disputes for lawsuits filed before September 1, 2023
Decision of the 5th Civil Chamber of the Court of Cassation
In this ruling by the 5th Civil Chamber of the Court of Cassation published in the Official Gazette, mandatory mediation and court jurisdiction were reviewed within the scope of an objection annulment lawsuit initiated to recourse compensation paid by an insurance company. The decision highlights that the mandatory mediation requirement for disputes arising from the Condominium Law entered into force on September 1, 2023. It was emphasized that retroactively applying this condition to a lawsuit filed on August 11, 2022, resulting in the procedural dismissal of the case, is unlawful.
Furthermore, it was noted that jurisdiction rules pertain to public order and that the court should have issued a decision of lack of jurisdiction. Accordingly, the Ministry of Justice's appeal in the interest of the law was accepted, and the ruling was reversed without affecting the final outcome. The document does not directly amend the Enforcement and Bankruptcy Law No. 2004.
Effective date
8 June 2026
08.06.2026 tarihinde oy birliğiyle karar verildi.
Who is affected
Insurance companies, condominium owners, and residential site or apartment management bodies.
← Previous issue: Legislation Bulletin 2026/8 · 3 September 2026 · All issues →
This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.
