La nature juridique du rescrit fiscal
The Finance law of 2012 introduced a new procedure that aims to guarantee legal security and stability through guarantees accorded to taxpayers in good faith and although the tax ruling is a concept that has been defined in réglementary texts, its application still raises some questions , includin...
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| Format: | Article |
| Language: | Arabic |
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University of Constantine 1, Algéria
2016-06-01
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| Series: | Revue des Sciences Humaines |
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| Online Access: | https://revue.umc.edu.dz/h/article/view/2288 |
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| _version_ | 1849709445053939712 |
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| author | SARA Benmouhamed |
| author_facet | SARA Benmouhamed |
| author_sort | SARA Benmouhamed |
| collection | DOAJ |
| description |
The Finance law of 2012 introduced a new procedure that aims to guarantee legal security and stability through guarantees accorded to taxpayers in good faith
and although the tax ruling is a concept that has been defined in réglementary texts, its application still raises some questions , including its legal status especially that the answer to this question will permit us to better understand the regime which is applicable .
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| format | Article |
| id | doaj-art-1d33f41bbf874251aa9fffdc9071a9d1 |
| institution | DOAJ |
| issn | 2588-2007 |
| language | Arabic |
| publishDate | 2016-06-01 |
| publisher | University of Constantine 1, Algéria |
| record_format | Article |
| series | Revue des Sciences Humaines |
| spelling | doaj-art-1d33f41bbf874251aa9fffdc9071a9d12025-08-20T03:15:17ZaraUniversity of Constantine 1, AlgériaRevue des Sciences Humaines2588-20072016-06-01272La nature juridique du rescrit fiscalSARA Benmouhamed0Université des Frères Mentouri Constantine The Finance law of 2012 introduced a new procedure that aims to guarantee legal security and stability through guarantees accorded to taxpayers in good faith and although the tax ruling is a concept that has been defined in réglementary texts, its application still raises some questions , including its legal status especially that the answer to this question will permit us to better understand the regime which is applicable . https://revue.umc.edu.dz/h/article/view/2288nature juridiquerescrit fiscal |
| spellingShingle | SARA Benmouhamed La nature juridique du rescrit fiscal Revue des Sciences Humaines nature juridique rescrit fiscal |
| title | La nature juridique du rescrit fiscal |
| title_full | La nature juridique du rescrit fiscal |
| title_fullStr | La nature juridique du rescrit fiscal |
| title_full_unstemmed | La nature juridique du rescrit fiscal |
| title_short | La nature juridique du rescrit fiscal |
| title_sort | la nature juridique du rescrit fiscal |
| topic | nature juridique rescrit fiscal |
| url | https://revue.umc.edu.dz/h/article/view/2288 |
| work_keys_str_mv | AT sarabenmouhamed lanaturejuridiquedurescritfiscal |