Constitutional Court Decision No. E: 2022/97 – Political Party Financial Audit (K: 2025/128, dated 25/12/2025)

The Turkish Constitutional Court issued Decision K: 2025/128 on 25 December 2025, concluding the financial audit case registered as E: 2022/97 concerning the financial accounts and expenditures of political parties. Under Article 69 and Law No. 2820 on Political Parties, the Constitutional Court serves as the sole authority responsible for auditing the income, expenditure, and assets of all registered political parties in Turkey. This decision examines whether the audited political parties complied with applicable revenue limits, permissible expenditure categories, and disclosure obligations during the relevant fiscal period. The Court reviews party financial statements, donation records, campaign spending, and asset declarations for conformity with constitutional and statutory requirements. Parties found to have received impermissible income or made irregular expenditures face sanctions ranging from partial or full confiscation of state treasury aid (hazine yardımı) to, in extreme cases, referral for closure proceedings. Parties that passed the audit without material violations have their compliance confirmed through this ruling. The decision carries binding legal force upon publication in the Official Gazette and forms part of the Constitutional Court's annual oversight cycle that safeguards the financial transparency and democratic accountability of Turkey's political party system.

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