المنازعات الجمركية بين المتابعة و المصالحة

Abstract EN

The Moroccan legislator entrusted the Department of Customs and Indirect Taxes with the task of carrying out customs control and protecting the national economy.

In order to balance economic and financial interests, it can only be achieved by overcoming their problems, whether related to the legislative and human rights aspect, or those related to practical problems that result mainly from the lack of clarity of some of the requirements contained in the Customs Code and its departure from the general rules, considering that the obsession that governs the customs legislator when enacting The Moroccan legislator entrusted the Department of Customs and Indirect Taxes with the task of carrying out customs control and protecting the national economy.

In order to balance economic and financial interests, it can only be achieved by overcoming their problems, whether related to the legislative and human rights aspect, or those related to practical problems that result mainly from the lack of clarity of some of the requirements contained in the Customs Code and its departure from the general rules, considering that the obsession that governs the customs legislator when enacting