La nature juridique du rescrit fiscal
Author
Source
Issue
Vol. ب, Issue 45 (30 Jun. 2016), pp.107-126, 20 p.
Publisher
Publication Date
2016-06-30
Country of Publication
Algeria
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Law
Topics
Abstract EN
The Finance law of 2012 introduced a new procedure that aims to guarantee legal security and stability through guarantees accorded to taxpayers in good faith and although the tax ruling is a concept that has been defined in réglementary texts, its application still raises some questions , including its legal status especially that the answer to this question will permit us to better understand the regime which is applicable .
American Psychological Association (APA)
Bin Muhammad, Sarah. 2016. La nature juridique du rescrit fiscal. Revue Sciences Humaines،Vol. ب, no. 45, pp.107-126.
https://search.emarefa.net/detail/BIM-795172
Modern Language Association (MLA)
Bin Muhammad, Sarah. La nature juridique du rescrit fiscal. Revue Sciences Humaines Vol. B, no. 45 (Jun. 2016), pp.107-126.
https://search.emarefa.net/detail/BIM-795172
American Medical Association (AMA)
Bin Muhammad, Sarah. La nature juridique du rescrit fiscal. Revue Sciences Humaines. 2016. Vol. ب, no. 45, pp.107-126.
https://search.emarefa.net/detail/BIM-795172
Data Type
Journal Articles
Language
French
Notes
Includes bibliographical references : p. 125-126
Record ID
BIM-795172