امتيازات إدارة الجمارك أمام القضاء بخصوص ممارسة الدعوى الجبائية و إنهائها : دراسة على ضوء أحكام التشريع الجزائري

Abstract EN

the customs fraud is considred as one of the biggest obstacles that face the emplementation of the economic policy of the state under the customs' facilities that accompnied the freedom of foreign trade and commercial exchange which led to a recrutement of legislative and organisational texts which frame the economy mainly which is concerned with the customs administration because its considered as an effective pole in the Protection of economy due to the availabilty of information and resources that boosted its role and made of it an essensial element in fighting the crimes of fraud by giving it additional previleges in front of the separating judicial authorities in the special criminal proceeding.