شروط تطبيق نظام الميزانية الموحدة الخاص بجباية مجمع الشركات في التشريع الجزائري

Abstract EN

The tax system of the complex of companies is an incentive for these projects, because it gives it advantages that we do not find in the general rules of the tax, especially since it allows the compilation of the results of the companies affiliated with the complex and the holding company is subject to taxes on the profits achieved by the complex as a whole, without these subsidiaries being subject to tax, and this what embodies the unified budget system, whose application in Algerian law depends on the availability of a number of conditions that can be summed up in two categories: objective conditions and procedural conditions.

this study aims to know the extent to which these conditions are compatible with the activities of the associations on the one hand, and the purpose of their requirement on the other hand.

it has been concluded that if the application of the tax system for the companies’ complex is contingent on the availability of a set of criteria, this is evidence of the legislator’s caution towards these structures, especially when he decides to exclude all types of companies known in the commercial law from belonging to the complex with the exception of stock companies, in addition to to set conditions not only related to the company's form, but also to the nature of its activity.