مجلة العلوم القانونية والاجتماعية
Volume 11, Numéro 2, Pages 522-536
2026-06-01
On The Role Of Tax Appeal Committees In Protecting Taxpayer Rights : Between Effectiveness And Restriction
Authors : Bouach Wafiya .
Abstract
The taxpayer's appeal to the tax appeal committees is the optional means or mechanism that he can resort to in order to obtain his right, provided that he fulfills the mandatory initial administrative appeal route by way of a complaint before the same tax administration that established the tax, and before submitting any appeal before the competent judicial authority. The role of the appeal committees in obtaining the taxpayer's rights cannot be denied, given their organic and functional independence from the tax administration. However, this independence may be marred by restrictions and inhibitions of the element of effectiveness, either through the administrative composition on the one hand, or by considering the opinions that they issue, as they are not absolutely binding on the tax administration on the other hand.
Keywords
Appeals committees ; protection; taxpayer ; effectiveness; restriction
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