Revue Des Sciences Humaines
Volume 27, Numéro 2, Pages 107-126
2016-06-30
Auteurs : Benmouhamed Sara .
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 .
nature juridique ; rescrit fiscal
سارة بن محمد
.
pages 63-96.
Tekkouk Noumeir
.
pages 474-497.
Lyes Benabderrahmane
.
pages 01-14.
Mahtout Samir
.
pages 131-144.
Zahaf Youcef
.
Chibi Abderrahim
.
pages 141-152.