The Court of Cassation Made a Decision on Banking Transactions: The Customer Will Pay the Transaction Fees

The Court of Cassation made a significant decision regarding the Bank and Insurance Transactions Tax (BMSV). The High Court ruled that if there is a provision in the contract, the tax should be paid by the consumer. The Court of Cassation made an important decision regarding the BMSV, which has been a legal issue between banks and customers. The High Court decided that this tax should be paid by the consumer. The decision was published in the Official Gazette dated July 22, 2026. The 3rd Law Chamber of the Court of Cassation examined the file after the Ministry of Justice appealed the decision of the court in Antalya. The file came before the High Court as follows: The 3rd Consumer Court in Antalya ruled in favor of the consumer in a lawsuit filed for the refund of the BMSV paid by a consumer for a loan from a bank. The consumer initiated execution proceedings against the bank for the refund of the taxes paid. The bank objected to the execution proceedings. The Consumer Court justified its decision by stating that the taxpayer of the BMSV is the bank, as it earns interest income, and that the provision in the contract requiring the consumer to pay the BMSV was not negotiated with the consumer and is invalid according to Article 5 of Law No. 6502. The 3rd Law Chamber of the Court of Cassation, however, made a different decision.