مجلة المفكر
Volume 19, Numéro 1, Pages 686-702
2024-06-30
The Specificity Of The Preemption Mechanism To Ensure The Protection Of Private Property And The Protection Of The Rights Of The Public Treasury
Authors : Benkheda Hassiba .
Abstract
Pre-emption is considered one of the reasons for gaining real estate ownership, the provisions of which are regulated in the Civil Code in Articles 794 to 807. It is an authorization that allows taking the place of the buyer in selling the property within the terms and conditions stipulated in the law. It is an authorization that finds applications in the tax field by granting the tax administration discretionary authority in exercising this right against every taxpayer who submits false statements regarding the legal actions he undertakes for the purpose of evading his legal obligations towards the public treasury, which made the legislator expand the scope of application of the right of pre-emption to affect movable property, as well as subjecting commercial stores, shares and parts offered in the company to the right of pre-emption, and this with the aim of combating tax fraud and reducing prices, as well as preserving the rights of the public treasury.
Keywords
real estate property ; commercial stores ; shares ; parts in the company ; authorization ; preemption
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