الشروط الموضوعية لإيقاف تنفيذ الديون العمومية بين التشريع : ادعاء الإدارة و العمل القضائي

Abstract EN

In order for the request to suspend the execution of public debts to find a way to be accepted before the courts, some objective conditions must be met, which are the seriousness of the dispute and the urgency.

Apart from the disagreement between the courts about the compulsory provision of guarantees as a condition for stopping the execution, the legislator has settled this jurisprudential debate and the difference between the courts in this regard, after amending Article 242 of the General Tax Code, which required the presentation of guarantees as a condition for granting a stay of execution, when suspended Ordering taxes imposed following a tax control.