دور القضاء في تكريس العدالة الضريبية : الضريبة على تعويضات نزع الملكية و الاعتداء المادي نموذجا

الملخص EN

This research paper attempted to monitor the peculiarities of the administrative judiciary’s intervention in two types of public costs imposed in the framework of equality on individuals, on the one hand expropriation for the public benefit, and on the other hand the tax on compensation resulting from this expropriation, and in the same regard the article sought to approach the extent of tax justice imposed on expropriation compensation, reviewing the problems raised by the implementation of these compensation in the context of Article 9 of the Finance Law for the year 2020, and in the event of its performance, the expropriated find another obstacle not less than its previous counterpart, which is to extract part of that compensation within the framework of the tax on real estate profits.

It also worked to shed light on the critical jurisprudential role of the Administrative Chamber of the Court of Cassation in establishing the rule that compensation for material abuse is not subject to tax withholding in the case in which the fiscal administration deliberately did so despite the absence of any legislative text that permits this.