المنازعة الجبائية في مرحلتها الإدارية

Abstract EN

Judicial disputes in the tax matter may be governed by general rules and the jurisdiction in it reverts to the ordinary judiciary, such as the lawsuit initiated by the administration in the case of forced liquidation of the commercial store, in the event that it uses the privileges granted to it as a creditor to collect its debts from others such as subrogation claim, direct lawsuit, indirect lawsuit and Paulian action.

Likewise, in the case of the taxpayer’s pursuit of tax evasion, or insolvency regulating (the criminal case), which is excluded from the subject of our study, and accordingly, we will focus on disputes that are within the jurisdiction of administrative judiciary.