إعمال الجزاء الإجرائي المثار من قبل القاضي الإداري في الدعوى الضريبية : أية ضمانة قانونية ؟ : دراسة تحليلية في ضوء النصوص التشريعية و الاجتهادات القضائية

الملخص EN

In light of its procedural policy, the Algerian legislator sought the necessity of embodying the principle of balance between the form of the procedure and the substantive right so that the form of the procedure is not exaggerated to the point of wasting the substantive right, by making every procedural sanction coupled with a legal guarantee with that the legislator commits to achieving the principle of balance between procedural action and the substantive right and all of this is in order to achieve the protection of the objective right and not to waste its value.

The effectiveness of the legally established legal guarantee for each procedural sanction raised by the administrative judge in the tax case in particular, in terms of determining the objective protection of the substantive without exaggerating the form of the procedure by reducing the severity of the effects of the procedural sanction on the one hand, and on the other hand, activating the procedural protection to ensure that the form of the procedural respects its legal model and thus determines the protection of the substantive right.