التحصيل عن طريق الإكراه الجمركي، في التشريع الجزائري و القانون المغربي

الملخص EN

It is considered as a basic principle to fulfill their commitments and pay their customs rights voluntarily by those who are in charged with, without the need to take any action to compel them to accomplish these rights, but when the customs administration is unable to collect its debts by regular means and resort to judicial prosecutions over the debtor's money, it resorts to physical coercion.

Which is originally a criminal nature, and a means to implement a punishment, throughout this latter, it is supposed to achieve social balance and equality between those who are in charged meanwhile to reduce the possibility of recidivism, and to reflect the law's efforts to establish certainty in punishment.

This study aims to address issues related to the system of physical coercion in terms of the nature of its public and private procedures, the person subject to it, and those who have the right to claim for, in addition to determine the competent judicial authority to implement this system.

We have concluded that the Algerian legislator has devised a system of physical coercion according to very strict legal frameworks, in order to preserve rights and freedoms, and adhere to international treaties, without compromising the rights of the public treasury, for which the customs service is one of the main financiers.