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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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Árabe |
| Publicat: |
University of Constantine 1, Algéria
2016-06-01
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| Col·lecció: | Revue des Sciences Humaines |
| Matèries: | |
| Accés en línia: | https://revue.umc.edu.dz/h/article/view/2288 |
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