منازعات الضرائب المباشرة

Abstract

Litigation relating to direct taxation differs from other administrative disputes, because of the specificity and complexity that the taxpayer may object to pay what he could judge unfairly and arbitrarily imposed by the tax administration . In order to reach a solution that brings the points of view of the two parties closer, therefore, these trends go through two fundamental stages :  The first stage consists of two ways : the first one consists in appealing to the tax authorities by means of a prior complaint in order to correct the errors made in the tax base or when calculated by the tax authorities : this procédure is mandatory, decisive and necessary for an appeal to the courts . The Algerian legislator agrees with the Moroccan legislator, contrary to the Tunisian legislator who abandoned this path at this stage .The second way is the appeal to administrative appeal boards in the area of direct taxation, which is considered a course and an optional procedure. It is practiced before the issuance of the tax collection certificate (collection) in accordance with Moroccan and Tunisian legislators . Contrary to the Algerian legislation, that sets a deadline for appealing to these commissions after issuance of the collection certficate, and filing the initial complaint with the tax authorities.  The Second stage:the taxpayer enjoys all his rights of defense through the extensive investigative powers conferred on the administrative judge, so that he exercises control over the arbitrariness of the tax administration, which is the case in Algerian and Moroccan legislation ; yet, unlike the Tunisian legislature . The latter assigns the jurisdiction of tax cases to the jurisdiction of the ordinary court, which constitutes a dispersion and a double jurisdiction in the theme and the dispute. In addition, this allows the taxpayer – after appealing to the ordinary judicial authorities – to file another appeal before other administrative commissions .