طرق الطعن في القانون الضريبي : دراسة مقارنة

Abstract EN

The rules of procedure in direct tax disputes have certain specificity that the application of the Civil Procedure Code as the general law of all the rules of procedure is not the same as that in which the rules should be adapted to the autonomy of the tax law.The regulation provided by the Code of Pleadings is to establish a general rule protecting the rights of litigants.

If one of the procedural laws does not regulate this, then these texts shall be considered as a general reference to all the laws of procedure.The methods of challenging the provisions are the legal means determined by the law for the convicted person to reach a review of the sentence against him.

Where the methods of appeal in the tax law are only three ways: (objection, appeal, discrimination) The appeal taken by the law of the pleadings.