Constitutional Court Decision No. E: 2022/48 – Political Party Financial Audit (K: 2025/122, dated 25 December 2025)

The Turkish Constitutional Court (Anayasa Mahkemesi) issued Decision K: 2025/122 on 25 December 2025, concluding its review of case E: 2022/48 concerning the financial audit of a political party. The Constitutional Court holds exclusive jurisdiction under Article 69 of the Turkish Constitution and Law No. 2820 on Political Parties to examine the annual income and expenditure accounts of registered political parties and to assess compliance with statutory financial regulations. The decision reviews whether the relevant party's financial records, Treasury aid receipts, membership dues, donations, and expenditures during the audited period were maintained and reported in accordance with applicable law. The Court evaluates the legality of income sources and whether spending was made for permissible party purposes, including campaign activities, organizational expenses, and administrative costs. Where financial irregularities are identified, the Court may order confiscation of unlawfully obtained or spent funds to the Treasury. If violations are found to be sufficiently severe, the Court retains authority to consider dissolution proceedings. This decision (K: 2025/122) concludes the audit cycle initiated in 2022, providing a final legal determination on the party's financial compliance status for the relevant fiscal period.

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