نطاق المسوولية الجبائية لمسيري الشركات (دراسة مقارنة بين التشريعين الجزائري و الفرنسي)

Although the Manager of the company is not responsible at all for paying taxes due to moral person and that pursuant to the principle of separation between the accounts of finance receivable, he will be considered responsible for paying the taxes due to the company and in solidarity with it, if it is proved unable to collect these taxes from the company, because of the commission of the manager of the fraudulent maneuvers or the failure to comply with tax obligations.