خصوصية المنازعات الضريبية أمام القضاء الإداري الجزائري

الملخص EN

The dispute of tax is of great importance, in view of the increasing deployment of this type of litigation before administrative courts, that the algerian legislators have special provision are mainly in taxation procedures law, which guarantees that the taxpayer to tax appeals against decisions of the tax department by administrative compulsory take charge sales tax to the tax department, and other judicial proceeding tax justice administrator.