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The Course of the Real Estate Tax Dispute and its Procedures in Algerian Legislation

المصدر: مجلة آفاق للعلوم
الناشر: جامعة زيان عاشور الجلفة
المؤلف الرئيسي: Beghni, Cherif (Author)
المجلد/العدد: مج10, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2025
الشهر: يناير
الصفحات: 505 - 514
DOI: 10.37167/1677-010-001-034
ISSN: 2507-7228
رقم MD: 1536492
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EduSearch, EcoLink, HumanIndex
مواضيع:
كلمات المؤلف المفتاحية:
Tax Litigation | Review of the Investigation | Experience
رابط المحتوى:
صورة الغلاف QR قانون

عدد مرات التحميل

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المستخلص: The tax legislator has approved a way for the taxpayer to resort to whenever he feels that his rights have been lost, whenever it becomes clear to him that the tax is considered illegal or deviates from the law. It is binding the taxpayer to go through a mandatory procedure that is bypassed in other administrative disputes, which is a condition for filing a prior administrative grievance with the competent tax administration, which gives this administration the possibility of settling it administratively and amicably before bringing the case before the judicial authorities. This stage is known as the administrative settlement, followed by another stage in which when the complaint becomes useless and results in rejection, the complainant resorts to the administrative judiciary. of the taxpayer’s requests, and it is called the judicial settlement.

ISSN: 2507-7228

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