وبما انه يراعى في تفسير النصوص الضر

وبما انه يراعى في تفسير النصوص الضرائبية التي تقضي بالاعفاء من ضريبة أو رسم، او تلك التي تنصّ على تغريم المكلف عن مخالفات لموجبات متعلقة بالتصريح او بمسك السجلات النظامية او بتنظيم الفواتير، مبدأ التفسير الحصري والضيّق، حيث انه لا يجوز تغريم المكلف وبالتالي معاقبته خارج إطار الحالات المبيّنة حصراً في القانون، والا عدّ ذلك تجاوزاً لإرادة المشترع ومخالفة لمبدأ "لا عقوبة دون نص

Results (English) 1:

As in the interpretation of texts which required tax exemption from tax or fee, or those that provide designated ticketed for violations of obligations relating to the regular permit or record-keeping or to organize bills, the principle of restrictive interpretation and distress, so designated should not be fined so punished outside the framework of the cases outlined in the law, not counting that violation of the will of the legislator and contrary to the principle of nulla poena sine lege

Results (English) 2:

As he was taken into account in the interpretation of tax provisions that require exemption from tax or duty, or those that provide for fining charge for breaches of the obligations regarding the declaration or maintenance of statutory records or organize bills, the principle of interpretation of the exclusive and narrow, where it may not be fined in charge and therefore punished outside the framework of situations described exclusively in-law, but count it a violation of the will of the legislator and contrary to the principle of "no punishment without text

Results (English) 3:

Since the interpretation of texts, which provides tax exemption or tax fee, or those which provides fine designate breaches of obligations relating to disclosure or the maintenance records, regular, or organize bills, a restrictive interpretation of the Waldyaq principle, in that it does not charge shall be fined so far beyond the cases described exclusively in the law; I counted that go beyond the will of the legislator and contrary to the principle of "no punishment without text