التسوية غير القضائية لمنازعات التكليف في مجال الضمان الاجتماعي : أي فعالية ؟

Abstract EN

We mean by "social security Tax Litigation" any dispute between the taxpayer and the competent social security authority in the event of a breach of the rules of the taxable person, (i.

e) the taxable person's failure to comply with the tax rules.

(Employee or insured) to its obligations which are legally imposed on it by the caisses.

Therefore, The social security Act n° 83-14 has introduced a set of financial penalties implemented in case of violation of its rules.

Tax Litigations are considered as public disputes of social security.

Therefore, the law requires the taxpayer to contest the commission's decision before the Appeal commission, established by the legislator for this purpose in order to settle disputes amicably within social security funds and bodies in accordance with the rules and procedures stipulated by The Act n° 08/08 on Social Security Disputes.

The legislature considers the preliminary appeal in the matter of social security litigation as mandatory and public policy before making this decision in court, on pain of inadmissibility of the action in court.

This appeal does not have suspensive effect on the disputed decision rendered by the competent authority, as it does not suspend in any case the enforceable effect of the contested decision.