إشكالية عدم تنفيذ الإدارة الجبائية للأحكام القضائية الإدارية

الملخص EN

The fiscal administration entions on the implementation of administrative court decisions against it, not just the damage reflects this refrain in the right charge tax that is it violates the Majesty of administrative justice and expectations towards individuals as a safe shelter for them from the arbitrariness of the Administration, to remedy this problem put the Algerian legislator in law number 08-09 containing civil and administrative procedures law, a special section in the implementation of the provisions of the administrative judiciary.

In section 6 of its articles 977 to 987, in addition to the Code of Criminal Procedure which accompanied the Code of Civil and Administrative Procedures in its endeavor through the means that can be resorted to in the case of failure to implement the penal administration of the judicial judgments issued by the judge Management.