Afficher la notice abrégée

dc.contributor.authorBenmahammed, Sara
dc.contributor.authorBenlatreche, Abdelouaheb
dc.contributor.authorOrsoni, Gilbert
dc.date.accessioned2018-01-08T11:40:25Z
dc.date.available2018-01-08T11:40:25Z
dc.date.issued2017-12-07
dc.identifier.urihttp://hdl.handle.net/123456789/136239
dc.description.abstractIn law the notion of proof acquires a capital importance, in tax matters, this question contains a practical stake. Indeed, the technical nature of tax law and recent developments in this law demonstrate the changing relationship between the tax administration and the taxpayer. Evidence in tax law, whether in relation to office or administration, has particularities in that it is so independent that it allows it to establish its own rules. But to speak of any particularism can often lead to evoking the autonomy, because if it is true that the proof in tax law is particular, is it a mere particularism or a true autonomy? To claim that requires a conceptual study of tax law and the right to evidence, their possible autonomy would present a serious argument in the perspective of the autonomy of the evidence in tax law. Objective evidence and the judge also contribute to this perspective.fr_FR
dc.language.isofrfr_FR
dc.publisherجامعة الإخوة منتوري قسنطينةfr_FR
dc.subjectImpôtfr_FR
dc.subjectPreuvefr_FR
dc.subjectParticularismefr_FR
dc.subjectAutonomiefr_FR
dc.subjectTaxfr_FR
dc.subjectProoffr_FR
dc.subjectParticularismfr_FR
dc.subjectAutonomyfr_FR
dc.subjectضريبةfr_FR
dc.subjectالإثباتfr_FR
dc.subjectالخصوصيةfr_FR
dc.subjectالاستقلاليةfr_FR
dc.titleLa preuve en droit fiscalfr_FR
dc.typeThesisfr_FR


Fichier(s) constituant ce document

Thumbnail

Ce document figure dans la(les) collection(s) suivante(s)

Afficher la notice abrégée