حول مسألة آثار المصالحة الجمركية بالنسبة لطرفيها خلال المرحلة القضائية

Abstract EN

This article is a presentation of an important axis on the subject of reconciliation regarding customs disputes and relates to the effects of customs reconciliation for both parties during the judicial phase, This axis cannot be highlighted in isolation from the policy of the Algerian legislator in implementing the customs reconciliation system and its changing directions within the various amendments of the customs law since the first law No.

79-07 to the last amendment under Law No.

17-04.

We have noticed in this regard within the framework of the customs law from the old law until the new amendment, different positions of the legislator which are characterized by instability in terms of its approval for the application of reconciliation regarding customs crimes, especially in terms of its interference in the issue of its permissibility when it is at the level of the judiciary if it had taken place at a stage before A final ruling is final or after its issuance, as this is clearly related to the production of reconciliation effects in relation to the customs administration and the violations represented in the expiry of the public lawsuit and the expiry of the tax case as the most important impact according to the stage of the course of the case and also represented in the confirmation of rights.