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The constitution of 18 February 2006 constitutionalized the jurisdiction of the courts. As a result, the Congolese administrative judge has received within the framework of his competences those related to tax litigation, which makes him a major actor in the settlement of conflicts that arise following the taking by the tax administration of acts that can establish and collect taxes. From the full objective litigation to the tax summary proceedings, the Congolese administrative judge ensures, beyond the control of the tax legality, the sincerity of the tax result. In this logic, it appears clearly that the tax operations (establishment and recovery) give to the administrative judge then a much more active contentious role in the search of solution in order to restore the balance between the taxman and the taxpayer.
Über den Autor / die Autorin
Honoré KANU hat an der Universität Kinshasa einen Bachelor-Abschluss erworben und ist Lehrassistent an derselben Einrichtung. Er setzt seine Forschung im dritten Zyklus in der Abteilung für Völkerrecht und internationale Beziehungen fort. Darüber hinaus ist er Rechtsanwalt bei der Anwaltskammer von Kinshasa Matete.
