قواعد التقاضي في الدعوى الضريبية في ظل التشريع الجزائري

الملخص EN

One of the rules required by law to enable the judiciary to decide on the issue of tax action, the Algerian legislator emphasized a set of legal requirements to bring tax action before the judicial authorities because it is a public order, which the tax collector and the judge can raise at any stage of the dispute.