مجلة البحوث و الدراسات الإنسانية
Volume 11, Numéro 1, Pages 343-370
الكاتب : شيــــــــروف نهـــــــى .
The Algerian state has experienced new economic realities paired with a dramatic shift from the classical oriented economic approach to embrace the free economy; namely based on the supply-demand rule. Yet, the recent policy has inevitably placed the whole country in front of capitalist globalization merger. To protect its economy, legal and procedural rules have been established to govern firstly, goods flow in and out of the country and secondly, to subjugate these imported/exported goods to thoroughly control and strict fees payment. Thus, the analysis of legal means and amicable procedures, known as “the customs reconciliation” has to be eventually highlighted. The customs reconciliation is owned by customs administration according to the approved legislation and regulation in vigour. Its role is basically oriented towards the collection of due amounts especially those resulting from committing customs legislation and regulation infractions and which constitute what is known as customs debt. The customs debt has essentially been divided into rights and customs rights/fees on the one hand and financial sanctions on the other hand. As a result, to what has been said before, the following question has been formulated: • What is the legal perception of the amicable collection means held by customs administration to ensure the public treasury rights preservation? In the same perspective, the following sub-questions have been raised: • What is the legal and doctrinal content of financial penalty concept? • To what extent can we pretend the effective collection role of customs reconciliation?
Customs Legislation and Regulation Infractions, The Financial Sanctions, Customs Debt , The Customs Reconciliation, The Customs Administration
ثامر محمد عبد الرؤوف