رقابة القاضي الإداري للعيوب الشكلية الجوهرية المرتكبة خلال الرقابة الجبائية

الملخص EN

The tax administration confirms the validity of the statements of the taxpayers through its powers in the field of tax control.

These powers have been surrounded by a set of legal guarantees for the benefit of the taxpayers, which in themselves are essential formalities that the administration must comply with under the penalty of nullity, which may be arranged by the administrative judge who Judge in tax matters.

The Algerian judge's position on the nullity of the proceedings is limited compared to that of his French counterpart.

The latter showed greater rigor in the order of nullity over formal defects committed during tax control