الطعن الاختياري في المادة الضريبية على ضوء مستجدات قوانين المالية لغاية 2018

Abstract EN

Among the phases of grievance before the tax administration and the stage of appeal before the judiciary, the Algerian legislator created what is known as the appeal before the administrative committees and made the choice to go through this stage a right for taxpayers.

But the provisions and procedures of this optional appeal have known continuous changes in the various financial laws.

According to the study, our aims was to access to the extent of importance and magnitude of the role that this elective stage poses for challenging the taxpayer in the face of tax administration when the dispute arises with it, therefore, subject of the research will be installed the concept of these committees as is new until the issuance of 2018 Finance Law, specifically as it relates to their types and changing their names, terms of reference and formations in order to reach the proceedings as well as the legal nature of the opinions issued by them.