{"id":125744,"date":"2018-08-24T13:44:12","date_gmt":"2018-08-24T10:44:12","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=125744"},"modified":"2018-08-24T13:44:12","modified_gmt":"2018-08-24T10:44:12","slug":"%d9%85%d9%82%d8%a7%d9%84-%d9%8a%d8%b4%d8%b1%d8%ad-%d8%a7%d9%84%d9%85%d9%81%d9%87%d9%88%d9%85-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%84%d9%88%d8%b9%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d9%85%d9%82%d8%a7%d9%84-%d9%8a%d8%b4%d8%b1%d8%ad-%d8%a7%d9%84%d9%85%d9%81%d9%87%d9%88%d9%85-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d9%84%d9%88%d8%b9%d8%a7%d8%a1-%d8%a7%d9%84%d8%b6%d8%b1\/","title":{"rendered":"\u0645\u0642\u0627\u0644 \u064a\u0634\u0631\u062d \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629"},"content":{"rendered":"

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\u0648\u062a\u0623\u0633\u064a\u0633\u0627\u064b \u0639\u0644\u0649 \u0645\u0627 \u062a\u0642\u062f\u0645 \u0641\u0642\u062f \u0642\u0631\u0631\u062a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0628\u0645\u0635\u0631 \u0641\u064a \u0627\u0644\u0642\u0636\u064a\u0629 \u0627\u0644\u0645\u0631\u0642\u0645\u0629 (5) \u0644\u0633\u0646\u0629 (10) – \u0642\u0636\u0627\u0626\u064a\u0629 \u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u062c\u0644\u0633\u0629 19\/6\/1992 \u0628\u062a\u0627\u0631\u064a\u062e 8\/7\/1992 \u0628\u0623\u0646 \u0627\u0644\u062f\u062e\u0644 \u0647\u0648 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0645\u0641\u0636\u0644 \u0644\u062f\u064a\u0647\u0627 \u0643\u0648\u0646\u0647\u064f \u0645\u0646 \u0637\u0628\u064a\u0639\u0629 \u062f\u0648\u0631\u064a\u0629 \u0648\u0645\u062a\u062c\u062f\u062f\u0629 \u0648\u062e\u064a\u0631 \u0645\u0639\u0628\u0631 \u0639\u0646 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0644\u0644\u0645\u0643\u0644\u0641 \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0623\u062c\u0627\u0632\u062a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u0644\u0643\u0646 \u0628\u0635\u0648\u0631\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0648\u0644\u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u0644\u0645\u062f\u0629 \u0645\u062d\u062f\u0648\u062f\u0629 \u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0628\u062d\u064a\u062b \u0644\u0627\u062a\u0624\u062f\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0639\u0644\u064a\u0647 \u0623\u0648 \u0639\u0644\u0649 \u062c\u0632\u0621 \u0643\u0628\u064a\u0631 \u0645\u0646\u0647\u064f(5) .<\/p>\n

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________________________<\/p>\n

[1]- \u0628\u0627\u0644\u0625\u0646\u0643\u0644\u064a\u0632\u064a\u0629 Sourceof Taxation \u0648\u0628\u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 Assiette de Impot<\/span><\/p>\n

\u0627\u0646\u0638\u0631 \u0641\u064a \u0630\u0644\u0643 :-<\/span><\/p>\n

– \u062f. \u0647\u0634\u0627\u0645 \u0627\u0644\u0639\u0645\u0631\u064a ( \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 ) \u0645\u0637\u0628\u0639\u0629 \u0639\u0635\u0627\u0645 \u060c \u0628\u063a\u062f\u0627\u062f \u060c 1986 \u060c \u063596.<\/span><\/p>\n

– \u062f. \u0639\u0635\u0627\u0645 \u0628\u0634\u0648\u0631 ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a ) \u0627\u0644\u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u060c \u062f\u0645\u0634\u0642 \u060c 1984 \u060c \u0635173 .<\/span><\/p>\n

– \u062f. \u0639\u0628\u062f \u0627\u0644\u0623\u0645\u064a\u0631 \u0634\u0645\u0633 \u0627\u0644\u062f\u064a\u0646 ( \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0633\u0633\u0647\u0627 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 ) \u060c \u06371 \u060c \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0646\u0634\u0631 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u060c \u0644\u0628\u0646\u0627\u0646 \u060c \u0628\u064a\u0631\u0648\u062a \u060c 1987 \u060c \u063566 .<\/span><\/p>\n

-\u062f. \u062d\u0633\u0646 \u0639\u0648\u0627\u0636\u0629 ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u0637\u0644\u064a\u0639\u0629 \u060c \u0628\u064a\u0631\u0648\u062a \u060c \u0628\u062a \u060c \u0635418 .<\/span><\/p>\n

2- \u062f. \u0631\u0641\u0639\u062a \u0627\u0644\u0645\u062d\u062c\u0648\u0628 ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1975 \u060c \u063511 .<\/span><\/p>\n

3- \u062f. \u062d\u0633\u064a\u0646 \u062e\u0644\u0627\u0641 ( \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1966 \u060c \u0635200 .<\/span><\/p>\n

4- \u0627\u0646\u0638\u0631 \u0641\u064a \u0630\u0644\u0643 :<\/span><\/p>\n

– \u062f. \u064a\u0648\u0633\u0641 \u0634\u0628\u0627\u0637 ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u0627\u0644\u064a ) \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 \u060c \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u062c\u0627\u0645\u0639\u0629 \u062f\u0645\u0634\u0642 \u060c 2002\/ 2003 \u060c \u0635145 .<\/span><\/p>\n

– \u062f. \u0639\u0627\u0637\u0641 \u0635\u062f\u0642\u064a ( \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u0646\u0647\u0636\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1969 \u060c \u0635327 .<\/span><\/p>\n

– \u062f. \u0643\u064a\u063a\u0627\u0645 \u0628\u0631\u0646\u0633\u064a\u0627\u0646 ( \u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 ) \u060c \u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0643\u062a\u0628 \u0648\u0627\u0644\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u060c \u062c\u0627\u0645\u0639\u0629 \u062d\u0644\u0628 \u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u060c 1967- 1968\u060c \u063569 .<\/span><\/p>\n

5- \u062f. \u0631\u0645\u0636\u0627\u0646 \u0635\u062f\u064a\u0642 \u0645\u062d\u0645\u062f ( \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u064a\u0646 \u0627\u0644\u0641\u0643\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a ) \u0628\u0645 \u060c 1997 \u060c \u063580 .<\/span><\/p>\n

6- \u062f. \u0639\u0628\u062f \u0627\u0644\u062d\u0645\u064a\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u0642\u0627\u0636\u064a ( \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 ) \u062f\u0627\u0631 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u060c \u0645\u0635\u0631 \u060c \u0627\u0644\u0627\u0633\u0643\u0646\u062f\u0631\u064a\u0629\u060c 1980 \u060c \u063560 .<\/span><\/p>\n

7- \u062f. \u062d\u0633\u0646 \u0623\u062d\u0645\u062f \u063a\u0644\u0627\u0628 ( \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 ) \u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u060c \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u060c 1977 \u060c \u0635112 .<\/span><\/p>\n

\u0627\u0644\u0645\u0624\u0644\u0641 : \u0639\u0628\u062f \u0627\u0644\u0628\u0627\u0633\u0637 \u0639\u0644\u064a \u062c\u0627\u0633\u0645 \u0627\u0644\u0632\u0628\u064a\u062f\u064a<\/span>
\n\u0627\u0644\u0643\u062a\u0627\u0628 \u0623\u0648 \u0627\u0644\u0645\u0635\u062f\u0631 : \u0648\u0639\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a<\/span>
\n\u0627\u0644\u062c\u0632\u0621 \u0648\u0627\u0644\u0635\u0641\u062d\u0629 : \u06357-8<\/span><\/p>\n

\u0627\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a .<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u064a\u0642\u0635\u062f \u0628\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629(1).\u0647\u0648 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u060c \u0623\u0648 \u0627\u0644\u0645\u062d\u0644 \u0627\u0644\u0630\u064a \u064a\u062a\u062d\u0645\u0644 \u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u064a\u0639\u0631\u0641 \u0628\u0623\u0646\u0647 \u0627\u0644\u0634\u064a\u0621 \u0623\u0648 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0630\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u064a\u0648\u0633\u0639 \u0627\u0644\u0628\u0639\u0636 \u0645\u0646 \u062a\u0639\u0631\u064a\u0641 \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u064a\u0634\u0645\u0644 \u0637\u0631\u064a\u0642\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647\u0627 \u0623\u0648 \u0628\u062f\u0645\u062c \u0630\u0644\u0643 \u0627\u0644\u0648\u0639\u0627\u0621 \u0628\u0641\u0643\u0631\u0629 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629(2) .\u0648\u0639\u0644\u064a\u0647 \u064a\u062c\u0628 […]<\/p>\n","protected":false},"author":8,"featured_media":125745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3090,39],"tags":[188,1247,12307,12308],"class_list":["post-125744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3090","category-39","tag-188","tag-1247","tag-12307","tag-12308"],"views":926,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=125744"}],"version-history":[{"count":1,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125744\/revisions"}],"predecessor-version":[{"id":125746,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/125744\/revisions\/125746"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/125745"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=125744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=125744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=125744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}