التأجيل القانوني لدفع الدين الضريبي المتنازع فيه : ضمانة أم قيد

Abstract EN

The legislator is always trying to ensure the preservation of the balance of legal status between the tax administration and contributable.

In order to ensure principles of legality and legality.

That is by enabling the administration by various means and privileges for the collection of all tax debt owed by the public treasury.

And he also enabled the contributable with a number of safeguards to protect him from abuse administration of which the most important is legal delay to pay the disputed tax debt.