Revue Des Sciences Humaines
Volume 27, Numéro 2, Pages 107-126
2016-06-30

La Nature Juridique Du Rescrit Fiscal

Auteurs : Benmouhamed Sara .

Résumé

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 .

Mots clés

nature juridique ; rescrit fiscal