آليات الحد من الغش الضريبي في البيوع العقارية

الملخص EN

This study aims to treat about the legislative mechanisms concepted by the Algerian legislator to fight against false declaration of the price, which is fiscal preemption that gives the right to the state to make solutions instead of the real estate’s buyer, and the re-valuation, the study aimes to present the results of these mechanism.