Technical and Legal Aspects of Registration Fees

In Moroccan doctrine there has always been a question of studying the relationship between civil law and tax law. This relationship marked by an imbalance favouring the economic aspect to the detriment of legal security has been the subject of much criticism. The amalgam that marks this relationship conflicting according to some and complementary according to others is due to the complexity of the two subjects in question. Indeed we believe that the law is a chain of complex and disparate rules whose principles complement each other without being perfect. It is this economic side of tax rules that promotes economic and social security in the first place; and causes a conflict of laws. Thus the classical rules of law may be overridden or not respected for the sole purpose of money. However the legislator in order to combine rules of a fiscal and legal nature has been able to do this at the level of tax law by harmonising its own fiscal aspects with legal rules taken from common law.