توزيع الاختصاص بالفصل في الشكاوى الضريبية بالنظر إلى مقدار المبالغ المعترض عليها

الملخص EN

Tax disputes, before reaching the competent judiciary, pass an obligatory preliminary stage before the tax administration.

where the taxpayer or his client has the right to file a dispute appeal under a complaint against the decisions issued by the administration.

in order for the complaint to be considered valid, a set of formal and substantive conditions must be met, and it must be submitted to the competent authorities.

the tax complaint is considered one of the basic guarantees for the taxpayer that enables him to protect and preserve his rights; it is also a means that enables the tax administration to review its decisions.