1Save for cases when it is otherwise by the law, the administrative appeal against the act, submitted in line with the requirements of Articles 130-132 of this Code, and shall suspend the execution of the act until the notification of the appeal decision.
2If two or more parties with the same interest are included in the administrative act, the administrative appeal against the act presented by one of the parties shall extend the suspending effects to all the parties involved.
3The implementation of an administrative act against the act shall not be suspended in the following cases:
athe administrative act aims to collect taxes, taxation and other budgetary revenues;
bthe administrative act relates to police measures;
cthe public organ which considers the appeal considers that the immediate implementation is in the interest of the public order, public health, and other public interests.
4Against the act which decides to stop the suspending effect of the appeal, a direct appeal can be brought to the competent court for administrative matters, within 5 days from the date of notification of the decision.