الأسباب الوطنية لإفشاء الإدارة الجبائية للسر المهني

Abstract EN

The disclosure of the Tax Administration and her Agents to Professional Secret for National Reasons is an exception to the Rule approved by the Legal Texts to achieve higher purposes and interests.

Obligatory cases of disclosure can be limited to: cases related to tax disputes before (Competent Appeal Committees, The Investigative Judge, Dispute Concerning Business Appreciation) and other unrelated to the tax disputes before (The State and Local Groups, Administration for Compensation for Expropriation for Public Benefit, Organization of accountants and accountants experts in relation to her employees, social Security Bodies and Mutual Funds, Labor Inspectorate, Authority in Charge of Maritime Affairs and Transport, Bodies Competent in Preventing and Combating Money Laundering and Terrorist Financing).