Constitutional Court Decision No. E: 2021/65, K: 2025/104 on Political Party Financial Audit (December 25, 2025)
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The Turkish Constitutional Court (Anayasa Mahkemesi) issued decision K: 2025/104 on December 25, 2025, concluding proceedings in case E: 2021/65, which concerned the financial audit of a political party under Articles 69 and 104 of the Turkish Constitution and the Law on Political Parties (No. 2820). The Constitutional Court exercises exclusive jurisdiction over the financial oversight of political parties in Turkey, reviewing their income sources, expenditures, and asset declarations to ensure compliance with constitutional and statutory requirements. The case, filed in 2021, involved scrutiny of a political party's financial accounts and records. Under Turkish law, parties that receive treasury aid or exceed membership thresholds must submit annual financial statements audited by the Constitutional Court. The Court evaluates whether party finances comply with prohibitions on foreign funding, unlawful donations, and expenditure outside permitted purposes. Decision K: 2025/104 represents the Court's formal conclusion on the financial audit examination initiated under case number E: 2021/65. The ruling may include findings on compliance, orders for the forfeiture of improperly obtained funds to the Treasury, or a clean audit opinion depending on the findings of the review panel. This type of decision reinforces the constitutional framework for political party accountability in Turkey, where the Constitutional Court serves as the primary supervisory body ensuring transparency in party financing and safeguarding democratic integrity.
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Key Changes
- Constitutional Court formally concluded financial audit case E: 2021/65 via decision K: 2025/104 dated December 25, 2025
- Decision determines whether the audited political party's income, expenditures, and assets comply with the Law on Political Parties (No. 2820) and constitutional provisions
- Any funds deemed improperly obtained or spent outside statutory purposes may be ordered forfeited to the Turkish Treasury under Article 69 of the Constitution
+ 3 more changes with Pro
Obligations
What this law requires
Political parties must ensure expenditures are made only for permitted purposes as defined by law
Political parties must disclose asset declarations in financial accounts submitted to the Constitutional Court
Political parties are prohibited from accepting foreign funding
Political parties are prohibited from accepting unlawful donations
Political parties receiving treasury aid must submit annual financial statements audited by the Constitutional Court