Circuit courts of appeals (bölge adliye mahkemeleri) are the intermediate level courts in Turkish civil judiciary. These courts had been established in 2004 and became operational in 2016. There are 15 circuit courts of appeals, of which seven are operational as of 2017. These courts are currently situated in Ankara, Antalya, Erzurum, Gaziantep, İstanbul, İzmir and Samsun. The most essential duty carried out by the circuit courts of appeals is the intermediate appellate review of final decisions rendered by the courts of first instance in their respective jurisdictional areas. They also possess a very limited subject-matter jurisdiction as a court of first instance regarding some civil disputes.

The correct answer is C.