قضاء الاستعجال الإداري في المادة الجبائية

Abstract EN

In view of the long dates foreseen in tax disputes, as well as in legal proceedings, which can take longer, especially with the absence of the suspensive effect of the dispute, the legislator has intervened to protect the rights of the taxpayer by granting him access to the procedure by referring cases which cannot be delayed by its nature, using a quick and temporary action until the pronouncement of the judgment on the merits of the case, and with this procedure the administrative judge can intervene in tax disputes in order to take measures quick and temporary, provided that it does not affect the principal.