توسيع نطاق المسؤولين جزائيا على ضوء أحكام قانون الجمارك الجزائري

الملخص EN

Customs legislation is based on the issue of the necessity of reprimanding the perpetrators of customs crimes in a way that can achieve physical and moral deterrence on the part of the perpetrators or planners, due to the seriousness of these crimes that pose a threat to the national economy and prejudice the state’s finances.

with regard to the requirements of responsibility for these crimes, this is clearly evident from the set of provisions stipulated in law No.

17-04 of February 16, 2017, amending and supplementing law No.

79-07 of July 21, 1979, which includes the customs law, that it enshrines distinct rules and exceptional provisions assigned to them.

in which the criminal responsibility resulting from the commission of customs crimes for persons even if they were not responsible compared to what is stipulated in the general principles, and this is not a coincidence, but the most that can be understood is that the legislator wanted under these provisions to significantly expand the scope of responsibility, lies especially in expanding from the concept of the original perpetrators of the customs crime, until it was expanded to include participants and all those involved in any capacity in implementing or benefiting from the fraud scheme.