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: |
عدد مرات التحميل
1
| LEADER | 02038nam a22002537a 4500 | ||
|---|---|---|---|
| 001 | 2279547 | ||
| 024 | |3 10.37167/1677-010-001-034 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 815270 |a Beghni, Cherif |e Author | ||
| 245 | |a The Course of the Real Estate Tax Dispute and its Procedures in Algerian Legislation | ||
| 260 | |b جامعة زيان عاشور الجلفة |c 2025 |g يناير | ||
| 300 | |a 505 - 514 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a إدارة الضرائب |a النزاع الضريبي |a السلطة القضائية |a القانون الجزائري | ||
| 692 | |b Tax Litigation |b Review of the Investigation |b Experience | ||
| 773 | |4 العلوم الإنسانية ، متعددة التخصصات |4 العلوم الاجتماعية ، متعددة التخصصات |6 Humanities, Multidisciplinary |6 Social Sciences, Interdisciplinary |c 034 |e Journal of Afak for Sciences |f āfāq li-l-ՙulūm |l 001 |m مج10, ع1 |o 1677 |s مجلة آفاق للعلوم |v 010 |x 2507-7228 | ||
| 856 | |u 1677-010-001-034.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EduSearch | ||
| 995 | |a EcoLink | ||
| 995 | |a HumanIndex | ||
| 999 | |c 1536492 |d 1536492 | ||
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