الجزاء المترتب على المكلف بالضريبة المعترض على الرقابة الجبائية : دراسة مقارنة بين التشريع الجزائري و التشريع الفرنسي

Abstract EN

The taxpayer is exposed in many cases to sanction; either because of the abdication of his declaratory or accountability fiscal duties on the one hand, or due to his non-response to the demands of the administration when asked for information and clarifications, on the other hand.

This can be also due to the fact that companies’ refusal to appoint representatives in Algeria.

Additionally, the legislator has granted the fiscal administration to practice control through giving it the right to investigate and inspect.

On this basis, any objection to investigation and inspection may lead to the taxpayer’s deprivation of his right to the bilateral correction and expose him to the automatic imposition of taxes as an administrative sanction to his nonadherence to the control procedures and his objection to them.