السياسة التشريعية في تنظيم الجزاء الإجرائي : بين مقتضيات النظام العام و المصلحة الخاصة : الدعوى الضريبية نموذجا

الملخص EN

The procedural sanction is the legal guarantee that effectiveness of the procedural rule, hence the Algerian legislator attached great importance to the idea of procedural sanction in terms of organizing its provisions and procedural rules, and this is evident Establishing a strict legislative policy in the implementation of the procedural sanction aimed at embodying the requirements of the public interest to impose respect for the form of the procedural to the point of wasting the objective right due to the association of the sanction with the public order, and between devoting the requirements of the private interest in terms of the legislator's drawing of a flexible legislative policy that reduces the severity and harshness of the implementation of the procedural sanction to make it linked the private interests of the litigants, with the aim of protecting the substantive right, but without exaggerating the form of the procedure.