تعريف العقد الإداري و تحديد معايير تمييزه عن عقود القانون الخاص, من حيث ان الإدارة طرفا في العقد و اتصاله بالمرفق العام و تضمنه شروطا غير مألوفة.
The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
The move to the principle of separation of powers in its relative meaning has a clear
impact in achieving the confusion between the legal works of the state authorities.
Therefore, it was necessary to search for clear criteria to identify the legal
nature for those
works, especially that they differ in terms of the legal system governing them.
These criteria are important in distinguishing the administrative decisions form the
other works which the state authorities do, especially that they are an effective tool within
the hand of the administration in the face of individuals being subject to the judicial control
on the one hand, and that they are liable to be canceled and modified by the administration
on the other hand. In addition, the state is responsible for the harm caused by these acts to
individuals.
The jurisprudence and the judiciary are swinging between the two criteria even if one
of them overshadows the other. This research aims to demonstrate the criteria used in
distinguishing the administrative decision from the other legal works, as well as the
standpoint of the Syrian, Egyptian and French jurisprudence and judiciary regarding this
issue.
