The jurisdiction of administrative courts in considering tax disputes Analytical study according to Libyan legislation))

Abstract

   This study examined the jurisdiction of the administrative courts of the Libyan Courts of Appeal in tax disputes, emphasizing the mandatory requirement of filing an administrative appeal before the relevant committees (both primary and appellate) as a prerequisite for initiating legal proceedings. Failure to do so renders the appeal invalid. The study reviewed the administrative judiciary's oversight of tax administration decisions, examining the defects in administrative decisions (form, jurisdiction, subject matter, cause, and abuse of power) and their legal consequences. It also traced the procedural path of the appeal, from the registration and notification of the complaint, through the preparation and report drafting by the assigned advisor, to the pleading and session management phases, in accordance with the Libyan Code of Civil Procedure. Furthermore, the study highlighted the positive role of the administrative judge in balancing the interests of the public treasury with the rights of the taxpayer, emphasizing the autonomy and independence of tax legislation. The study concluded that the rulings of the administrative courts in tax disputes are final and have absolute legal force against all parties, constituting a fundamental guarantee for protecting taxpayers from administrative abuse, thus reinforcing the principles of legality and the rule of law within the tax system. Libyan.