الشكوى كضابط (قيد)‎ لتحريك الدعوى العمومية المتعلقة بالجريمة الضريبية

Abstract EN

Administration, where it's based on a complaint presented by this latter before the competent judicial authorities, for making the lawsuit (case) formally correct, and all the tax provisions agree to suspend the initiation of the public action ( public proceedings) to a complaint presented by the Tax Administration, this meaning is affirmed by Article 305 of the Direct Tax Law, as well as Article 534 of the Indirect Tax law, and also the Article 119 of tax Law on Business Number and the Article 34 of the Stamp Law, in addition to Article 119 of the Registration Law.

Therefore, if the action (application) prosecuted to the court before the issuance of a complaint from the tax administration, the procedure will be olutely null for its relation to the public order because it is connected to an original condition for initiating the public action, and for the right connection to the investigation authority or The judgment side with the event, if the case is at the level of the investigation, the investigation judge must take an order for rejecting the investigation, and the case is before the judgement authorities, these latter must take a decision for not accepting the case by themselves.