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La nature juridique du rescrit fiscal
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Journal Article
La nature juridique du rescrit fiscal
2016
Overview
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 .
Publisher
جامعة منتوري قسنطينة
Subject
