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المسؤولية المالية والشخصية لقابض الضرائب في التشريع الجزائري
(University of Ain Temouchent, 2025) العبدلي ,فاطمة الزهراء; أحمد بلقاسم ,سميرة; بن عدة ,عبد الرحمن
The tax collector plays a pivotal role in Algeria’s fiscal system as both a public revenue officer and public accountant. This dual responsibility subjects them to financial and personal accountability governed by a strict legal framework. This study aims to analyze the legal regime governing the responsibilities of tax collectors, particularly under Law No. 23-07 on public accounting and financial management, and Executive Decree No. 10-299 regarding fiscal administration personnel.A descriptive and analytical methodology was adopted, with a practical case study from the Tax Center of Aïn Témouchent Province. The incident highlighted a failure to register and remit a VAT payment on time, exposing systemic challenges such as workload pressure and a lack of digital infrastructure.The originality of this research lies in its dual legal analysis of the tax collector’s financial and personal liability—a topic scarcely addressed in Algerian legal scholarship. The study also offers prospects for future comparative research and assessments of digital reforms on tax oversight efficiency.
أساليب البحث و التحري الخاصة الترصد الالكتروني نموذجا
(University of Ain Temouchent, 2025) برحمون, نرجس; بوعافية ,آمال; عنتر , اسماء
"This study examines the legal framework and practical application of special investigation techniques as introduced in Algerian criminal procedure law, particularly following the reforms of 2006 and subsequent amendments. These techniques—such as electronic surveillance, interception of communications, undercover operations, controlled deliveries, and technical monitoring—have emerged as essential tools in combating modern forms of crime, including organized crime, terrorism, drug trafficking, cybercrime, corruption, and money-laundering.
The research highlights the legislative rationale behind adopting these methods, emphasizing the need to balance effective crime detection with the protection of individual rights and privacy. It also analyzes the conditions and procedural safeguards governing their use, including judicial authorization, written orders, time limits, and proportionality requirements.
Through doctrinal analysis and reference to comparative legal frameworks, the study evaluates the efficiency and limitations of these investigative tools, demonstrating their crucial role in enhancing the accuracy of evidence collection while acknowledging the legal and ethical challenges they raise. The findings suggest that strengthening oversight mechanisms and updating technical capabilities is vital to ensuring both legal legitimacy and operational effectiveness in the use of special investigation techniques."
محاضرات في القانون والقضاء الدولي الجنائي
(جامعة بلحاج بوشعيب عين تموشنت, 2025) صديق, سهام
القانون الدستوري 1
(2025) صديق, سهام
Les impasses de la migration: figures et identités dans Les fleuves impassibles d’Akram El Kebir
(UNIVERSITY OF AIN TEMOUCHENT, 2025) FETITAH, SAFAA; LACHACHI, AMINA
In this dissertation, we propose to take charge of the figures and identities of the characters
in the novel Les rivières impassible by Akram El Kebir which allude to the Algerian reality
sucked in by illegal migration, but also the thematic circularity which includes hope,
disillusionment and failure. It is through narratological and thematic approaches which will
be spread over two chapters that we attempt to answer the following problem: “How does
the novel impassible rivers depict the failure of a quest for oneself through migration, where
the distance from the country of origin seems to generate not a liberation, but a reversal of
identity markers? »