الجريمة الجمركية في التشريع الجزائري: نصا و تطبيقا

الموضوعات

قانون

الملخص

The amendment introduced by the Customs Law on the Algerian Customs Law, Law n°17-04 of February 16, 2017, presented a specificity in dealing with its subjects, especiallythose related to the methods of tax collection, which constitute the core of the economicmission, These methods, among others are considered as a natural extension of thetraditional tax function. Customs regulations, customs disputes, which are addressed bynatural and legal persons for the purpose of engaging in activities having a commercialnature in the context of goods movement through the national customs borders is bothentry and exit. The procedures set out in the provisions of the Customs Law are imposedon every goods import and export, and any violation of these procedures is considered as aviolation of legislation and customs regulation themselves, sinceitis the way how anorganized customs-economic crime of a material nature is created. Accordingly, thelegislator has directed all legal, physical and human tools to fight and suppress variousforms of corruption, especially those related to fraud and tax evasion, illegal competition,illegal import and export of good s affecting security public order and morals, smuggling,money laundering and transnational crime .direct and indirect criminally bility of these actsand the adoption of effective mechanisms within the framework of the process of generalcontrol and customs control -which are proven by the customs records ,the detention recordand the minutes of the inspection - to be the subject of customs disputes that will produce acriminal action aimedat applying public and penal sanctions .Thus, the protection of StateRight by customs debt collection which results from being carried out either by customsclearance or by customs constraint through judicial decisions : by the debtor’s moneyimplementation or his person–constraint by the body

روابط وملفات

التعريف والنوع

رقم الوثيقة

fa83b82f-d12b-4f12-b300-a1a0d5e7abdc

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل دكتوراة

نوع الملف

pdf text

أسماء الملفات

797551_1.pdf

بيانات النشر

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

الجريمة الجمركية في التشريع الجزائري: نصا و تطبيقا

المحتوى والصفحات

عدد الصفحات

0

إشراف وإعداد

الإشراف

عبد الوهاب بن لطرش

الإعداد

نهى شيروف

الاقتباسات الببليوغرافية