{"id":121682,"date":"2018-07-27T13:06:06","date_gmt":"2018-07-27T10:06:06","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=121682"},"modified":"2018-07-27T13:06:06","modified_gmt":"2018-07-27T10:06:06","slug":"%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d8%a8%d8%b9%d9%86%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a%d8%a9-%d8%a8%d8%b9%d9%86%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a\/","title":{"rendered":"\u062f\u0631\u0627\u0633\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629"},"content":{"rendered":"

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1. .\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644: \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0623\u062e\u0631\u0649.<\/span>
\n2. \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0646\u064a : \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648 \u0645\u062f\u0649 \u0646\u062c\u0627\u0639\u062a\u0647.<\/span>
\n3. \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b: \u0642\u0631\u0627\u0621\u0629 \u0646\u0642\u062f\u064a\u0629 \u0644\u062a\u064a\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629.<\/span><\/p>\n

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(1) Cit\u00e9 par M.Cozian, les grangdes principes de la fiscalit\u00e9 des entreprises, litec 1996, p.6
\n2) \u0630 .\u064a\u0648\u0646\u0633 \u0627\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u0648\u0627\u0644\u0627\u062e\u0631\u0648\u0646 \u060c\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u060c\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0634\u0628\u0627\u0628 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 1987 \u060c \u0635 175<\/p>\n

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1 vedel ,pr\u00e9face \u00e0 la th\u00e9se de Ph.Bern , la nature juridique de contentieux de l\u2019imposition paris ,19721
\n2 \u0630.\u064a\u0648\u0646\u0633 \u0627\u062d\u0645\u062f \u0627\u0644\u0628\u0637\u0631\u064a\u0642 \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0645\u0634\u0627\u0631 \u0627\u0644\u064a\u0647 \u0635 178<\/p>\n

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1) F.Geny .la particularisme de droit fiscal, revue trimestrielle du droit civil,1931 .p.797,cit\u00e9 par J.Pujol. \u00ab L\u2019application du droit priv\u00e9 en mati\u00e8re fiscale \u00bb L.G.D.J 1987 p 11<\/p>\n

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1) \u0639\u0631\u0641\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0643\u0648\u0646\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u063a\u0631\u0636 \u0639\u0642\u0627\u0631\u064a \u064a\u0646\u0642\u0633\u0645 \u0631\u0623\u0633\u0645\u0627\u0644\u0647\u0627 \u0625\u0644\u0649 \u062d\u0635\u0635 \u0623\u0648 \u0623\u0633\u0647\u0645 \u0627\u0633\u0645\u064a\u0629 \u062a\u062a\u0623\u0644\u0641 \u0627\u0645\u0627 \u0645\u0646 \u0648\u062d\u062f\u0629 \u0633\u0643\u0646\u064a\u0629 \u064a\u0634\u063a\u0644 \u062c\u0645\u064a\u0639\u0647\u0627 \u0623\u0648 \u062c\u0644\u0647\u0627 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0623\u0631\u0636 \u0645\u0639\u062f\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u063a\u0627\u064a\u0629 .
\n2) \u0648\u0645\u0646\u0647\u0627 \u0641\u0631\u0646\u0633\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 24 \u0645\u0646 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u0633\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629
\n3 M. Cozian, p\u00e9cis de fiscalit\u00e9 des entreprises cit\u00e9es , 1996-1997, p.169<\/p>\n

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\n\u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u062a\u062c\u0646\u0628 \u0627\u0644\u0633\u0642\u0648\u0637 \u0641\u064a \u0639\u0648\u0627\u0642\u0628 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0637\u0631\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0643\u0627\u062a\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0631\u0633\u0645\u064a\u0627 \u0623\u0648 \u0645\u0627 \u064a\u0633\u0645\u0649 \u0628\u0645\u0633\u0637\u0631\u0629 ” \u0627\u0644\u0641\u062a\u0648\u0649 \u0627\u0644\u0645\u0643\u062a\u0648\u0628\u0629” Proc\u00e9dure du Rescrit ( 2) \u0648\u0645\u0641\u0627\u062f\u0647\u0627 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0628\u0639\u0631\u0636 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0645\u0632\u0645\u0639 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647 \u0641\u064a \u0631\u0633\u0627\u0644\u0629 \u0645\u0643\u062a\u0648\u0628\u0629 \u0648\u0645\u0641\u0635\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0625\u0628\u062f\u0627\u0621 \u0631\u0623\u064a\u0647\u0627\u060c \u0641\u0625\u0630\u0627 \u0623\u062c\u0627\u0628\u062a \u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0628\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0631\u0649 \u0645\u0627\u0646\u0639\u0627 \u0641\u064a \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0629 \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0646 \u062a\u062b\u064a\u0631 \u0644\u0627\u062d\u0642\u0627 \u0645\u0633\u0637\u0631\u0629 \u0627\u0644\u062a\u0639\u0633\u0641 \u0641\u064a \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u062d\u0642 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0641\u062d\u0635 \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629.<\/span><\/p>\n

\n\u0648\u062e\u062a\u0627\u0645\u0627 \u0644\u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062e\u0627\u0635 \u0628\u0645\u0638\u0627\u0647\u0631 \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0623\u0646\u0635\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u064a\u0639\u0632\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629 \u0644\u0623\u0647\u062f\u0627\u0641 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0644\u0649 \u0641\u064a:<\/p>\n

– \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062a\u062d\u0642\u064a\u0642\u0627 \u0644\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0643\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0627\u0644\u0630\u064a \u064a\u0633\u0639\u0649 \u0625\u0644\u0649 \u062d\u0644 \u0646\u0632\u0627\u0639\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u062e\u0648\u0627\u0635.
\n– \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0634\u062c\u064a\u0639 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0625\u0639\u0641\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0623\u0648 \u062a\u0636\u0631\u064a\u0628 \u0623\u0642\u0635\u0649 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0623\u0648 \u0645\u0648\u0627\u062f \u0623\u062e\u0631\u0649.<\/span><\/p>\n

\n– \u0636\u0631\u0648\u0631\u0629 \u0645\u062d\u0627\u0631\u0628\u0629 \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0645\u0645\u0627 \u064a\u062f\u0641\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0625\u0644\u0649 \u0627\u0628\u062a\u062f\u0627\u0639 \u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0645\u0633\u0627\u0637\u0631 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0645\u062e\u062a\u0644\u0641 \u0635\u0648\u0631 \u0627\u0644\u063a\u0634 \u0648\u0627\u0644\u062a\u0647\u0631\u0628 \u0623\u0648 \u0627\u0644\u0645\u0647\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 habilet\u00e9 fiscal \u0627\u0644\u062a\u064a \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u062b\u063a\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u062f\u0629 \u062a\u0635\u0631\u0641\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u0633\u062a\u0628\u062f\u0648 \u0635\u062d\u064a\u062d\u0629 \u0641\u064a \u0635\u0648\u0631\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0643\u0646\u0647\u0627 \u062a\u062e\u0641\u064a \u0627\u0644\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0641\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0644\u0643\u0646 \u0631\u063a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u0648\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u064a \u062a\u0636\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0645\u0627 \u064a\u0636\u0641\u064a \u062e\u0635\u0648\u0635\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0635\u0648\u0631\u0629 \u0627\u0644\u0633\u0627\u0644\u0641 \u0628\u064a\u0627\u0646\u0647\u0627\u060c \u0641\u0627\u0646 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0641\u0642\u0647\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u064a\u0646\u0643\u0631\u0648\u0646 \u0623\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0623\u0648 \u062e\u0635\u0648\u0635\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062d\u062c\u062c .<\/p>\n

1) \u062a\u062a\u0634\u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0644\u062c\u0646\u0629 \u0645\u0646 \u0645\u0633\u062a\u0634\u0627\u0631 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0635\u0641\u062a\u0647 \u0631\u0626\u064a\u0633\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0644\u062c\u0646\u0629\u060c \u0645\u0633\u062a\u0634\u0627\u0631 \u0628\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0646\u0642\u0636\u060c \u0623\u0633\u062a\u0627\u0630 \u062c\u0627\u0645\u0639\u064a \u0641\u064a \u0627\u062d\u062f\u0649 \u0643\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0635\u0641\u062a\u0647\u0645 \u0623\u0639\u0636\u0627\u0621\u060c \u0648\u064a\u062d\u0642 \u0644\u0644\u0637\u0631\u0641\u064a\u0646 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0644\u0632\u0645 \u0623\u0646 \u064a\u0637\u0644\u0628\u0627 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629.<\/span>
\n(2 J. Duhem et Michel Jmmes, Audit et Gestion fiscale de l\u2019entreprises, Editions, EFE, 1996, p.17.<\/span><\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062b\u0627\u0644\u062b : \u0642\u0631\u0627\u0621\u0629 \u0646\u0642\u062f\u064a\u0629 \u0644\u062a\u064a\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629<\/strong><\/span><\/p>\n

\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u0625\u0644\u0649 \u0623\u0646 \u062a\u0644\u0643 \u0627\u0644\u062d\u0631\u0628 \u0627\u0644\u0643\u0644\u0627\u0645\u064a\u0629 verbalisme \u0623\u0648 \u0627\u0644\u0628\u0648\u0644\u064a\u0645\u064a\u0643 \u0628\u064a\u0646 \u062a\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629 \u0642\u062f \u062a\u0645 \u062a\u062c\u0627\u0648\u0632\u0647\u0627 \u062d\u0627\u0644\u064a\u0627 \u0648\u0644\u0645 \u062a\u0639\u062f \u062a\u062d\u0631\u0643 \u0631\u062f\u0648\u062f \u0627\u0644\u0641\u0639\u0644 \u0627\u0644\u0645\u0634\u062d\u0648\u0646\u0629\u060c \u0628\u0644 \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0646\u0642\u0627\u0634\u0627\u062a \u062d\u0648\u0644 \u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062a\u062a\u0633\u0645 \u0628\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629 \u0648\u0627\u0644\u0646\u0633\u0628\u064a\u0629 (1).<\/p>\n

\n\u0623\u0645\u0627 \u0623\u0647\u0645 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u062a\u064a \u062a\u0644\u062e\u0635 \u0645\u0648\u0642\u0641 \u0639\u062f\u0645 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0641\u0647\u064a \u062a\u0631\u062a\u0643\u0632 \u0639\u0644\u0649 \u0643\u0648\u0646 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u064a\u0634\u0643\u0644 \u0630\u0631\u064a\u0639\u0629 \u0644\u0646\u0648\u0639 \u0645\u0646
\n\u0627\u0644\u0643\u0633\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u064a (2) \u060c \u0648\u062d\u064a\u0646\u0645\u0627 \u064a\u0639\u062c\u0632 \u0645\u0639\u0644\u0642 \u0639\u0646 \u062a\u0648\u0636\u064a\u062d \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u062d\u064a\u062b\u064a\u0627\u062a \u0628\u0639\u0636 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0638\u0646 \u0623\u0646\u0647 \u0648\u062c\u062f \u0627\u0644\u062d\u0644 \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a (3).<\/p>\n

\n\u0641\u0647\u0644 \u062a\u0634\u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0630\u0631\u064a\u0639\u0629 \u062a\u063a\u0637\u064a \u0646\u0648\u0639\u0627 \u0645\u0646 \u0627\u0644\u062c\u0647\u0644 \u0628\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u061f
\n\u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u062f\u0627\u0641\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u062a\u062c\u0639\u0644 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u063a\u064a\u0631 \u0645\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u063a\u0648\u0635 \u0641\u064a \u0645\u062a\u0627\u0647\u0627\u062a\u0647 \u0623\u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u062a\u0643\u064a\u064a\u0641\u0647 \u0645\u0639 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u063a\u0631\u064a\u0628\u0629 \u0639\u0646\u0647 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0627\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0645\u0637\u0628\u062e \u062f\u0627\u062e\u0644\u064a \u062e\u0627\u0635<\/span>
\n\u0628\u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646\u060c \u0648\u064a\u062a\u0643\u0648\u0646 \u0628\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062d\u0627\u0644 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0645\u062f\u0645\u062c\u0629 \u0641\u064a \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644\u0647 \u064a\u0633\u062a\u0642\u0644 \u0628\u0645\u0641\u0627\u0647\u064a\u0645\u0647 \u0648\u0631\u0648\u062d\u0647 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0647\u0630\u0627 \u063a\u064a\u0631 \u0643\u0627\u0641\u064a \u0644\u0644\u062f\u0644\u0627\u0644\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0641\u0643\u0644 \u0641\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u062e\u0631\u0649 ( \u0627\u0644\u0645\u062f\u0646\u064a\u060c \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a……) \u062a\u062a\u0648\u0641\u0631 \u0647\u064a \u0623\u064a\u0636\u0627 \u0639\u0644\u0649 \u0647\u0627\u0645\u0634 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n

\n\u0625\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0639\u0644\u0649 \u0648\u0642\u0627\u0626\u0639 \u062d\u064a\u062b \u062a\u0637\u0628\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646\u060c \u0639\u0644\u0649 \u0623\u0646\u0634\u0637\u0629 \u0645\u062f\u0646\u064a\u0629 \u0623\u0648 \u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a\u0647\u0627 \u0641\u0647\u0644 \u064a\u0648\u062c\u062f \u0645\u0641\u0647\u0648\u0645 \u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u062a\u0627\u062c\u0631 \u0648\u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u062e\u062a\u0644\u0641 \u0639\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0647\u0648\u062f\u0629 \u0641\u064a \u0641\u0631\u0648\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0623\u062e\u0631\u0649\u061f<\/span><\/p>\n

\u0642\u062f \u064a\u062d\u062f\u062b \u0623\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0628\u062a\u0639\u062f \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0639\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0641\u0627\u062a qualifications \u0627\u0644\u0645\u0623\u0644\u0648\u0641\u0629 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u062f\u064a ( \u0645\u062b\u0627\u0644 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0627\u0644\u0630\u064a \u0630\u0643\u0631\u0646\u0627\u0647 \u0633\u0627\u0628\u0642\u0627 ) \u0648\u0645\u0639 \u0630\u0644\u0643 \u0641\u0644\u0627 \u063a\u0631\u0627\u0628\u0629 \u0641\u064a \u0630\u0644\u0643 \u0645\u0627\u062f\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0647\u0648 \u0627\u0644\u0630\u064a \u064a\u062a\u0636\u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0642\u0635\u0627\u0621 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621.<\/p>\n

\n\u0644\u0643\u0646 \u062d\u064a\u0646\u0645\u0627 \u0644\u0627 \u064a\u0636\u0639 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0628\u064a\u0644 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0642\u0627\u0636\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0643\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u062f\u064a\u060c \u0628\u062d\u064a\u062b \u064a\u062c\u0628 \u0627\u0644\u0628\u062d\u062b \u0645\u062b\u0644\u0627 \u0639\u0646 \u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0627\u0644\u062a\u0627\u062c\u0631 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0648\u0644\u0627 \u064a\u0633\u0645\u062d \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0642\u0627\u0636\u064a \u0627\u0628\u062a\u062f\u0627\u0639 \u062a\u0636\u064a\u0642 \u0623\u0648 \u062a\u0639\u0631\u064a\u0641 \u0645\u062e\u0627\u0644\u0641\u060c \u0643\u0645\u0627 \u0623\u0646 \u062d\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u0648 \u0627\u0644\u0630\u064a \u062a\u0636\u0645\u0646\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062f\u0646\u064a \u0648\u0644\u0627 \u064a\u062c\u0628 \u0627\u0644\u0628\u062d\u062b \u0639\u0646\u0647 \u0641\u064a \u0627\u0644\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u062c\u062a\u0647\u0627\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629. \u0648\u062e\u0644\u0627\u0641 \u0630\u0644\u0643 \u0644\u0646 \u064a\u0624\u062f\u064a \u0625\u0644\u0627 \u0625\u0644\u0649 \u0627\u0644\u0641\u0648\u0636\u0649 \u0648\u0627\u0644\u062a\u0639\u0633\u0641 (4<\/span><\/p>\n

1) Serlooten, Remarques sur l\u2019autonomie du droit fiscal, R.F.F.P, n\u00b0 15 ,19861
\n2) M.Cozian, les grands principes de la fiscalit\u00e9 de l\u2019entreprise, Litec, 1996, p.7.
\n)CI Lasry, Commissaire de gouvernement aupr\u00e8s du Conseil d\u2019\u00e9tat, cit\u00e9 par M.Cozian.3
\n4) M .cozian, op.cit<\/p>\n

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\n.(2)<\/p>\n

1) J.Pujol ,l\u2019application du droit priv\u00e9 en mati\u00e8re fiscale ,LGDJ,1987,p.52
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