Tax offenes in particular tax fraud one of the crimes that have serious repercussions and dimensions at several levels, tax fraud has implications primrily for the financial aspect of the state because it affects taxes that are important sources of state treasuy. It also contributes to weakening the capacity of governments with their burdens and expenditures . The algerien legislation has distributed the power to impose penalties on offenders between the administrative penalties imposed by the tax administration and the criminal one applied by the penal judge , both organs have been given mechanisms and means of deterrence, ranging from financial fines, penalties restricting rights to convictions depriving freedom .
The State can not stay away from the disturbances that are occurring in society and threaten public order in all its traditional and modern elements. Its intervention obliges it to strike a balance between the maintenance ...
Dealing with the administrative referent judge amounts to questioning the capacity of the administrative jurisdiction to offer litigants simple, rapid and effective legal remedies to protect themselves, at least temporarily, ...
The organization of administration in stock company, according to Algerian legislation, is represented in each of the General Assemblies of Shareholders and the observers and the Board of Direction, the latter is a ...
