La phase administrative du contentieux de l'imposition au Koweit
Institution:
LimogesDisciplines:
Directors:
Abstract EN:
It should be noted that this phasis represents the first stage of finance trial. For this reason it is natural to think that the tax payer and the administration authority have to respect the proceedings established by the taugiver kuwaiti. It has also been noted that this period of contentious is the major link of communication between administration and tax payer. Tax payer benefit depended more on len, on his participation in this phasis.
Abstract FR:
La phase administrative du contentieux de l'imposition est la premiere phase de l'instance fiscale. Tant le redevable que l'autorite administrative saisie de la reclamation prealable doivent respecter les procedures exigees par le legislateur. Cette phase revet un interet pratique considerable des lors qu'elle permet de regler la tres grande majorite des litiges fiscaux.