أثر فعلية الجزاء الإجرائي على أطراف خصومة المنازعة الضريبية

الملخص EN

The procedural penality is considered the effect of the law on the parties to the tax dispute in case of violation of the legal model of a particular procedural rule.

Any effectiveness of this penality inevitably leads to overstatement in the form of proceeding and the loss of substantive right in question.

This is what urged the legislator to seek to achieve the actual procedural penality in tax dispute to realize balance between the formal consideration of the dispute and the substantive rights of the opponents.

This is evident by its effect on the parties to the dispute by restricting judge authority and opponents in the penality actions by linking it to the public order in order to achieve its effectiveness on the one hand and protect the substantive rights of the opponents on the other hand.

The judge charged with the tax and tax administration is given the power of exemption and waives the application of penality related to their own interest.