The Constitutional Court has ruled that Application for Judicial Review cannot be filed by State Administrative Institutions or Officials, does it impact to the DGT?

The Constitutional Court has ruled that Application for Judicial Review cannot be filed by State Administrative Institutions or Officials, does it impact to the DGT?
August 12, 2024
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TaxPrime Newsletter: Constitutional Court Verdict No. 24/PUU-XXII/2024

On Thursday, March 7, 2024, the Constitutional Court in Verdict Number 24/PUU-XXII/2024 has determined that a Court Verdict that has obtained permanent legal force can be submitted for Judicial Review (hereinafter referred to as “JR”) to the Supreme Court, except by State Administrative Institution or Officials. Based on Article 1 point 8 of the State Administrative Court Law (hereinafter referred to as the PTUN Law), the definition of State Administrative Institution or Official is an Institutional or an Official that carries out government affairs based on applicable laws and regulations.

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The Constitutional Court has ruled that Application for Judicial Review cannot be filed by State Administrative Institutions or Officials, does it impact to the DGT?
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