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نبذة الناشر: عرف قانون الإجراءات الضريبية إعتراضات سبقت إقراره ورافقته وتبعته، لكنه أصبح واقعاً ومعمولاً به منذ 2009، وقد تناول هذا الكتاب مواده؛ مادة مادة وتناول النصوص التطبيقية الخاصة بكل مادة مع مناقشتها والتعليق عليها حيث يقتضي الأمر، مع فقرات خاصة بمواضيع معينة. وتعكس الإجراءات الضريبية بشكل عام الإهتمامات المتعارضة للدولة التي ترغب في فرض الضرائب وجبايتها لتمويل الإنفاق العام، وللمكلف الذي يرضى أو يقتنع أو يلتزم بموجباته الضريبية بأمانة وصدق، ومع ذلك لا بد للمكلف أن يتمتع بنظام حماية في ظل هذا التعارض أو التعاكس، ويلعب القضاء دوراً هاماً في هذا المجال.
اشترك الان في النشرة الاٍخبارية و ترقب استقبال افضل عروضنا علي بريدك الاٍلكتروني
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