المسؤولية الجبائية للمسير في إطار المادة 98 من قانون رقم 15.97 المتعلق بمدونة التحصيل الديون العمومية

Abstract EN

The tax liability of the manager suit for the conduct of the performance of the tax debts owed by the company subject to conduct pursuant to the requirements of Article 98 of the code of collection of public debts, aims to protect the tax debts from loss on the one hand, and to protect the commercial companies from fraudulent acts committed during their operation by the agencies responsible for administration and management on the other hand.

The latter represents the first and most fundamental victims of abuse and exploitation of authority vested in the managers contrary to their economic and social interests.

The legislator envisaged a public debt collection behind the adoption of this type of responsibility to reach the largest possible extent in order to follow the frauds of the managers and punish all errors and irregularities committed during the management.

As a result of this, the company may stop paying its debt tax.

It is noted by extrapolating the requirements of Article 98 of the CCPD that the scope of the criminal liability claim in the Moroccan public debt collection code is so narrow that it is not allowed to pursue the company's employees, except when it is established that the manager committed fraudulent acts that were the direct cause of the inability to collect the tax debt in the face of the company.

However, some comparative legislation has opened up the possibility of questioning the manager due to not complying with the repeated execution of the company's tax obligations.

In order to remove the ambiguity and take note of this case in all its aspects and to avoid overlap with other similar cases, it was necessary to examine all the elements of the raising of tax liability claim, as provided for in Article 98 of the public debt collection code, as a special responsibility.