TAX PREEMPTION RIGHTS IN FAVOR OF THE STATE IN MOROCCAN LAW

Tax preemption is an important legal mechanism in the Moroccan tax system, granting the tax administration priority rights to purchase properties in specific cases, with the aim of combating tax evasion and fighting against declarations that do not reflect the true value of traded properties.The Moroccan legislature has regulated this right in the General Tax Code as an effective means to protect the rights of the public treasury and ensure the collection of taxes due on real estate transactions.The legislature has also surrounded the exercise of this right with a set of guarantees to protect the rights of the concerned parties.The application of tax preemption rights has raised many legal and practical issues, especially regarding the assessment of the true value of properties and the limits of the administration's authority in exercising this right.Despite the importance of this mechanism in combating tax evasion, its exercise may sometimes lead to infringement of the rights of traders and freedom of contract, which requires finding a balance between protecting the rights of the public treasury and ensuring the stability of transactions and protecting individual rights.Judicial oversight of the discretionary power of the tax administration in the area of preemption constitutes a fundamental guarantee for protecting individual rights and achieving balance between public and private interests.Despite the broad powers the administration enjoys in exercising preemption rights, this authority is not absolute but is subject to legal controls and judicial standards governing its use.Based on the above, in this research paper we will attempt to study the work of the Moroccan administrative judiciary in monitoring tax preemption decisions and the extent to which it achieves balance between protecting individual rights and the necessity of achieving public interest through limiting tax evasion.