The Courts of competent jurisdiction differ, in tax litigation, on the taxes concerned. Matters are referred to Administrative Courts for direct taxes and turnover taxes, as they are referred to Civil or Commercial Courts for registration duties.
In a decision dated May 6, 1996, the Commercial Supreme Court ruled that the obligation for the administration to motivate tax penalties, set by law no.79-587 dated July 11, 1979, does not concern tax penalties for late payment. Effectively the Court considered that such penalties do not constitute a sanction but compensate the financial loss of the Treasury due to the late payment of taxes.
Hence, the Commercial Supreme Court adopts the same solution as the Administrative Courts (Administrative Supreme Court ruling dated October 25, 1989).
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