إجراءات معاينة و متابعة جريمة الغش الجبائي في التشريع الجزائري : "الخصوصية و الاستثناءات

الملخص EN

In this article, we seek to shed light on the procedures of examining and following up the crime of fiscal fraud in accordance with Algerian legislation and studying the criminal policy of the Algerian legislator to combat this crime, which has deprived the public treasury of one of its most traditional resources.

In this study, we found that the legislator has surrounded the crime of fiscal fraud with special measures to combat it, in accordance with its technical and technical nature, which made traditional search and investigation procedures incapable of ensuring effective control of the crime.

Exceptions such as restricting public prosecution and expanding the circle of judicial police officers empowered to inspect the crime of fiscal fraud, as well as departing from general rules of jurisdiction.