170-156 (2022)01 : / 08

2022/01/09 : 2021/09/20:

Judicial settlement of tax disputes in Algeria

" "
cherifbeghni@gmail.com

.
:
Abstract:
Granting the tax legislator a way for the taxpayer to resort to it whenever he feels that his rights
have been lost, whenever he finds that the tax is illegal or that it is in violation of the law.
Friendly before resorting to the judiciary, and this stage is known as the administrative
settlement, followed by another stage in which the taxpayer turns to the administrative judiciary
authorities when the complaint is not useful and results in the refusal of the taxpayer’s requests,
called the judicial settlement.
Keywords:Tax lawsuit, complaint, expertise.

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