Journal Article

The Course of the Real Estate Tax Dispute and its Procedures in Algerian Legislation

Beghni, Cherif

2025

Overview

The tax legislator has approved a way for the taxpayer to resort to whenever he feels that his rights have been lost, whenever it becomes clear to him that the tax is considered illegal or deviates from the law. It is binding the taxpayer to go through a mandatory procedure that is bypassed in other administrative disputes, which is a condition for filing a prior administrative grievance with the competent tax administration, which gives this administration the possibility of settling it administratively and amicably before bringing the case before the judicial authorities. This stage is known as the administrative settlement, followed by another stage in which when the complaint becomes useless and results in rejection, the complainant resorts to the administrative judiciary. of the taxpayer's requests, and it is called the judicial settlement.

• Publisher: جامعة زيان عاشور الجلفة
• Subject: إدارة الضرائب / السلطة القضائية / القانون الجزائري / النزاع الضريبي