شبهات عدم دستورية بعض صلاحيات المسؤول في الضريبة على القيمة المضافة في فلسطين وفقا للأمرين العسكريين الإسرائيليين رقم 658 لسنة 1976 م. الشاري في المحافظات الجنوبية ورقم 535 لسنة 1976 م. الساري في المحافظات الشمالية : دراسة تحليلية مقارنة

الملخص EN

This research raises suspicions of unconstitutionality surrounding the powers granted to the official in the value-added tax، according to the two Israeli military orders no.

(535 of 1976) in effect in the northern governorates، and no.

(658 of 1976) in the southern governorates.

The research raises a question about the extent of some of the powers exceeding the scope reserved for the legislative and judicial powers، according to the Basic Law (Amendment) of 2003.

The importance of the research originates from the fact that it aims to control these powers، and to achieve this research goal، the researcher resorted to the analytical and comparative approaches where he analyzed the texts and researched their compatibility with the higher national legislations, and he stopped at the position of the Egyptian legislator and the views of the Supreme Constitutional Court in such powers.

This research has been divided into two topics: the first deals with the powers of the higher executive.

The second concerns suspicions of unconstitutionality regarding some of these powers.

The research concluded the results of the most important of which are that the two military orders entrusted with the authority to put a complete technical regulation for it.

Meanwhile, It is contrary to (Article 88) of the Palestinian Basic Law, so our main recommendation was the necessity of issuing a national law for value added tax