In Turkey, the administrative judiciary is responsible for tax litigation. Tax courts handle the first instance, regional administrative courts handle the second instance, and the Council of State handles the third and final instance. In this system, depending on the nature of the dispute, tax courts have a two- or three-tiered structure, with appeals and cassation divided into separate legal channels; appeals are filed with the regional administrative court, while cassation appeals are filed with the Council of State. Monetary limits play a decisive role in the use of these legal remedies. The purpose of the study is to summarize the uncertainty regarding whether the date of filing the case is the date of the court's decision or the date of the court's decision in determining the monetary limits applicable to the appeal process from the court of first instance to the regional administrative court and from the regional administrative court to the Council of State, and to explain the current situation in light of the recent decision by the Constitutional Court and the amendments made to Law No. 7550.