أهم النصوص المشتبه في دستوريتها في قانون الضريبة على القيمة المضافة 67 لسنة 2016 ولائحته التنفيذية The Most Important Laws That are Suspected of being Unconstitutional in the Value Added Tax Act 67 of 2016 and it’s Implementing Regulations | ||||
| المجلة الدولية للعلوم القانونية و المعلوماتية | ||||
| Volume 2, Issue 1, January 2019, Page 115-130 PDF (432.11 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/ijslc.2019.201018 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Ashraf Wageh Alshafei | ||||
| Director of General Sales Tax – Cairo | ||||
| Abstract | ||||
| In law No. 67 of 2016, the value added tax law was passed to replace the general sales tax law 11 of 1991, which was repealed after several amendments were made to it. Many of its articles were subject to unconstitutional judgment and many criticisms. The approval of the laws is an officer Which cannot be ignored as it will prevent the departure of laws and regulations of the Constitution, which leads to respect for the existing authorities in the state for their role and respect each other, and to achieve the laws in general and the tax of them, in particular, a kind of stability. The system of taxes to the minimum extent possibleto narrow the scope and reduce thenumber; the successivechanges in the economic system stable on the current situationmessed with sudden changes in financial systems as the frequentamendments to the provisions of the tax burden of the taxpayerand damage to economic activity, and we tried through the search to answer the important question is whether legislator in the new law could avoid every citizen constitutional chaos, which has been affected by the former law 11 of 1991 repealed and its executive regulations, through two studies singled out the first to talk about the articles of the law of value added tax suspected of and the second, we devoted to talk about the most important articles of the executive regulations of the law suspected of constitutionality, and then followed by a conclusion to the research showed us the diversity of reasons for which the suspicion of un constitutionality surrounded a number of texts of the law of value added tax issued by law 67 of 2016 and its executive regulation between violation of the right of the taxpayer to the legitimate expectation of the taxpayer, and the violation of the legislator himself frominterference to direct his competence to develop tax rules by standing a negative attitude of this matter and leaving it to the executive authority, which may turn its legitimate intervention in this regard when it issues the necessary regulations to enforce thelaws, not as a result of exceeding the limits and controls prescribedby the constitution in this regard. | ||||
| Keywords | ||||
| Value-Added tax; Suspicion of unconstitutionality; Non-retroactivity of tax law; Tax Law Waiver of jurisdiction; Basic elements of tax; Origin of Innocence; Evidence contrary to the origin of the patent; Limits of executive authority in the tax area | ||||
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