منازعات ضريبة الجمارك و المكوس في التشريع الفلسطيني : دراسة تحليلية

الملخص EN

Customs and excise tax disputes derive their importance through the wide powers enjoyed by the customs administration vis-à-vis the taxpayer.

The aim of the research is to determine the jurisdiction for examining customs tax disputes and excises and the procedures followed and how to end the dispute before the judiciary، through studying the jurisdiction of the judiciary competent to consider these disputes in the State of Palestine.

The research concluded that there are no tax jurisdictions in the southern governorates specialized in the consideration of customs tax disputes and excises, as is the case in the northern governorates where there is a competent judiciary represented by tax courts، due to the difference in customs laws applied in the Palestinian territories, so we find that the Customs Law of 1929 and its amendments It is applied in the southern governorates, while the Customs Law No.

1 of 1962 and its amendments are applied in the northern governorates, and we also find the continuation of the Israeli military orders issued during the Israeli occupation of the West Bank and Gaza Strip in 1967.

Therefore, the researcher recommended the necessity of unifying the tax legislation applied in the West Bank and Gaza Strip, and the need to cancel all Israeli military orders and replace them with Palestinian legislation commensurate with the Palestinian entity and achieve the aspirations and goals of this people as well as review the procedures for customs disputes in a way that does not overburden the person psychologically or physically and guarantees his/her commitment to the customs tax rules especially justice and productivity and to what does not expose him to extortion