التكريس القانوني و الاقتصادي لنظام المصالحة في المادة الجمركية
Other Title(s)
Legal and economic recognition of conciliation in customs matters
Author
Source
مجلة الاجتهاد للدراسات القانونية و الاقتصادية
Issue
Vol. 7, Issue 2 (30 Jun. 2018), pp.101-124, 24 p.
Publisher
Publication Date
2018-06-30
Country of Publication
Algeria
No. of Pages
24
Main Subjects
Topics
Abstract EN
The detection of customs offence shall give rise to customs disputes and is the origin of any customs revenue collection.
The Customs Administration has full powers to sort out all the offences relating to the customs systems, confirmed to them on the basis of seizure and investigation reports.
Under these powers, the Customs Administration may have recourse to receiver ship by initiating public proceedings, which shall be subject, in customs matters, to special procedures, different from ordinary courts proceedings.
The customs offence is caracterized by two follow-up mechanisms: Administrative follow-up and Judicial follow-up.
The Administrative follow-up consists of customs conciliation, which is one of the means of transactions in terms of civil and fiscal proceedings.
On this basis, the Moroccan Customs Code has attributed to the concialiation a particular attention due to the distinctive character of the customs penalties having fiscal nature in which penalty is combined with civil compensation.
We will examine, in this subject matter, the specificity of customs conciliation and the legal framework regulating the same and its impact on the economic activity.
American Psychological Association (APA)
أحبابو، إلياس الهواري. 2018. التكريس القانوني و الاقتصادي لنظام المصالحة في المادة الجمركية. مجلة الاجتهاد للدراسات القانونية و الاقتصادية،مج. 7، ع. 2، ص ص. 101-124.
https://search.emarefa.net/detail/BIM-835485
Modern Language Association (MLA)
أحبابو، إلياس الهواري. التكريس القانوني و الاقتصادي لنظام المصالحة في المادة الجمركية. مجلة الاجتهاد للدراسات القانونية و الاقتصادية مج. 7، ع. 2 (حزيران 2018)، ص ص. 101-124.
https://search.emarefa.net/detail/BIM-835485
American Medical Association (AMA)
أحبابو، إلياس الهواري. التكريس القانوني و الاقتصادي لنظام المصالحة في المادة الجمركية. مجلة الاجتهاد للدراسات القانونية و الاقتصادية. 2018. مج. 7، ع. 2، ص ص. 101-124.
https://search.emarefa.net/detail/BIM-835485
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-835485