شذرات قانونية في المنازعة الضريبية

Abstract EN

SummaryTax legislation entrusts the task of linking and collecting the tax to the tax administration that exercises this power that results from the application of the tax law, but a dispute often arises between the taxpayer and the tax administration on the occasion of identifying the tax pool or when it is collected, tax disputes may arise as soon as the taxpayer protests and objects to the tax.

When estimating the container or the process of calculating the tax, so the legislator has granted means for this taxpayer to seek refuge whenever he feels that his right has been lost, either when it is linked or when it is collected when this tax is illegal and in violation of the law.