التلبس الجبائي

Abstract EN

The tax flagrante procedure is codified by Article 20c of tax procedures code (by the Finance Act 2013), this control procedure is done in the right of frame, of investigation, seizure, or communication and control, the tax administration's officers authorities to intervene to stop tax evasion in progress.

The tax flagrance opens a possibility of control before any declaratory obligation is due, and proceed precautionary seizures of verbal notification of the trial, and the application of a specific fine, and other impacts on plans and impositions control.

To ensure respect for the rights of defense, the taxpayer has safeguards and remedies, or according to specific devices or newly created in the conditions of common law.