فعالية إثارة جزاء سقوط الحق الإجرائي في ظل الدعوى الضريبية : بين النص التشريعي و العمل القضائي

Abstract EN

The sanction for dropping the procedural right is considered one of the harshest procedural sanctions stipulated in the procedural rules for failure of the opponent to observe the formal requirements that the Algerian legislator required in order to take the action in conformity with his model of law, so that this sanction was defined in light of the procedural law with the severity and severity of the procedural effects that result from its implementation so that it leads directly to the execution of the opponent's right to take the action without any possibility to correct the procedural error or defect, perhaps this would give more effectiveness to the sanction for the loss of the procedural right, thus leading to the exaggeration in the form of the procedural and the waste of the substantive right, which led the legislator to adopt a legislative policy that mitigated the severity of this sanction through determining the objective effectiveness of protecting the substantive right.