شروط رفع الدعوى الجبائية من طرف المكلف بالضريبة أمام القضاء الإداري

Abstract EN

Filing a case before administrative judicialauthorities is considered the first step in the stage of tax disputes, especially since the Algerian legislator has restricted this stage to a set of legal conditions and procedures that must beavailable in the taxpayerduringhispresentation of the tax dispute before the administrative judge, which allowshim and obliges himat the same time proof in The subject of the tax dispute in accordance with the Civil and Administrative Procedures Law and the TaxProcedures Law.