{"id":71486,"date":"2017-06-01T18:26:40","date_gmt":"2017-06-01T15:26:40","guid":{"rendered":"http:\/\/www.mohamah.net\/law\/?p=71486"},"modified":"2017-12-03T06:33:58","modified_gmt":"2017-12-03T03:33:58","slug":"%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%b4%d8%b1%d8%b7-%d9%86%d8%b4%d9%88%d8%a1-%d8%a7%d9%84%d8%b1%d8%a8%d8%ad-%d9%81%d9%8a-%d9%85%d8%b5%d8%b1-%d8%a5%d9%82","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%b4%d8%b1%d8%b7-%d9%86%d8%b4%d9%88%d8%a1-%d8%a7%d9%84%d8%b1%d8%a8%d8%ad-%d9%81%d9%8a-%d9%85%d8%b5%d8%b1-%d8%a5%d9%82\/","title":{"rendered":"\u0628\u062d\u062b \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u0648\u0644 \u0634\u0631\u0637 \u0646\u0634\u0648\u0621 \u0627\u0644\u0631\u0628\u062d \u0641\u064a \u0645\u0635\u0631 (\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)"},"content":{"rendered":"

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\nTerritorialit\u00e9 de l’imp\u00f4t<\/span><\/p>\n

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\n\u0648\u0641\u064a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629:<\/span> \u0646\u0642\u0631\u0631 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u064a \u0646\u0633\u062a\u062e\u0644\u0635\u0647\u0627 \u0645\u0646 \u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0643\u0645\u0627 \u0641\u0633\u0631\u0647 \u0627\u0644\u0641\u0642\u0647 \u0648\u0637\u0628\u0642\u0647 \u0627\u0644\u0642\u0636\u0627\u0621.<\/p>\n

\u0631\u0623\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a<\/strong><\/span><\/p>\n

1 – \u0627\u0644\u062a\u062c\u0627\u0631 \u0630\u0648 \u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629:<\/strong><\/span>
\n\u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a (Toutes les exploitations)<\/span> \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0641\u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0644\u0644\u0634\u062e\u0635 \u0623\u0648 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0644\u0643 \u0627\u0644\u0645\u062d\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a (fonds de commerce)<\/span> \u0644\u0627 \u062a\u0639\u0641\u064a \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 4 \u064a\u0648\u0644\u064a\u0629 \u0633\u0646\u0629 1924) \u062d\u062a\u0649 \u0627\u0644\u0645\u0645\u062b\u0644\u0648\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0648\u0646 \u0623\u0648 \u0627\u0644\u0642\u0646\u0635\u0644\u064a\u0648\u0646 \u0627\u0644\u0623\u062c\u0627\u0646\u0628 \u064a\u062e\u0636\u0639\u0648\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u0648\u0627 \u064a\u0628\u0627\u0634\u0631\u0648\u0646 \u062a\u062c\u0627\u0631\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (S\u2019ils exercent un commerce)<\/span>
\n2 – \u0641\u0631\u0646\u0633\u064a\u0648\u0646 \u064a\u0633\u062a\u063a\u0644\u0648\u0646 \u0645\u0646\u0634\u0622\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c:
\n\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u062a \u062a\u062c\u0631\u064a \u0641\u064a \u062f\u0648\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 – \u0644\u0648 \u0643\u0627\u0646 \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0641\u0631\u0646\u0633\u064a \u0645\u0642\u064a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 – \u0644\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0625\u0630\u0627 \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u062a\u0627\u062c\u0631 \u0623\u0648 \u0634\u0631\u0643\u0629 \u0644\u0647\u0627 \u0645\u0642\u0631 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (Siege)\u060c<\/span> \u0648\u0644\u0643\u0646 \u0645\u0633\u062a\u063a\u0644\u0627\u062a\u0647\u0627 (exploitations) <\/span>\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u0625\u0646\u0647\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 26 \u0633\u0628\u062a\u0645\u0628\u0631 \u0633\u0646\u0629 1926).
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0642\u062f \u0628\u0627\u0634\u0631\u062a \u0646\u0634\u0627\u0637\u064b\u0627 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u062a\u0633\u0644\u0645\u062a \u0623\u062c\u0631\u064b\u0627 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u064a \u0635\u0648\u0631\u0629 \u0642\u064a\u0645 \u0645\u0646\u0642\u0648\u0644\u0629 (valeurs mobili\u00e8res)<\/span> \u062b\u0645 \u0628\u0627\u0639\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0641\u0625\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0639 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u062a\u0635\u0644 \u0623\u0633\u0627\u0633\u064b\u0627 \u0628\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627\u060c \u0625\u0644\u0627 \u0628\u0627\u0644\u0642\u062f\u0631 \u0648\u0641\u064a \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0630\u064a \u062a\u0643\u0648\u0646 \u0641\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u062f \u0646\u0634\u0623\u062a \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u064a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 27 \u064a\u0648\u0644\u064a\u0629 \u0633\u0646\u0629 1928).
\n3 – \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0628\u0648\u0634\u0631 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0639\u064b\u0627:
\n\u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u062a\u0627\u062c\u0631 \u0641\u0631\u0646\u0633\u064a \u0623\u0648 \u0623\u062c\u0646\u0628\u064a \u0645\u0642\u064a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0646 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u0642\u0637 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 7 \u0645\u0627\u0631\u0633 \u0633\u0646\u0629 1922).
\n\u0648\u0625\u0630\u0646 \u0641\u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0630\u064a\u0646 \u0645\u0642\u0631\u0647\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (commercants \u00e9tablis en France)<\/span> \u0644\u0627 \u064a\u062f\u0641\u0639\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0645 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0641\u0631\u0639 \u0644\u0647\u0645 \u0623\u0648 \u0645\u0646\u0634\u0623\u0629 \u0644\u0647\u0645 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 9 \u0641\u0628\u0631\u0627\u064a\u0631 \u0633\u0646\u0629 1921).
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u063a\u0644 \u062e\u0637\u0648\u0637\u064b\u0627 \u0628\u0631\u0642\u064a\u0629 \u062a\u0631\u0628\u0637 \u0641\u0631\u0646\u0633\u0627 \u0628\u062f\u0648\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0643\u0627\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u00e9tablissement distinct<\/span> \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u0625\u0646 \u0645\u062c\u0645\u0648\u0639 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062c\u0631\u064a \u0642\u0633\u0645\u062a\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646\u060c \u0648\u0642\u0633\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u064a\u0646 \u062c\u0632\u0621 \u064a\u0642\u0627\u0628\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062c\u0632\u0621 \u064a\u0642\u0627\u0628\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u062c\u0631\u064a \u0639\u0644\u0649 \u0636\u0648\u0621 \u0638\u0631\u0648\u0641 \u0627\u0644\u0639\u0645\u0644 \u0648\u0645\u0644\u0627\u0628\u0633\u0627\u062a\u0647 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u062a\u064a\u0646 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 8 \u062f\u064a\u0633\u0645\u0628\u0631 \u0633\u0646\u0629 1923).
\n\u0648\u062c\u0627\u0621 \u0641\u064a \u0643\u062a\u0627\u0628 \u062f\u0648\u0631\u064a \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062a\u0627\u0631\u064a\u062e 26 \u0645\u0627\u0631\u0633 \u0633\u0646\u0629 1943: (\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0645\u062a\u0644\u0643 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u062a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0641\u0625\u0646 \u0645\u0627\u0644\u0647\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u062a\u062d\u0627\u0633\u0628 \u0639\u0644\u064a\u0647 \u0625\u0644\u0627 \u0628\u0639\u062f \u0627\u0633\u062a\u0628\u0639\u0627\u062f \u0645\u0627 \u0643\u0627\u0646 \u0645\u0646\u0647 \u0645\u0648\u0638\u0641\u064b\u0627 \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627).
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646\u0634\u0623\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u064a\u0639 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0639\u0627\u062f\u0646 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u062e\u0631\u062c\u062a\u0647\u0627 \u0628\u0648\u0633\u0627\u0637\u0629 \u0645\u0646\u0634\u0623\u062a\u0647\u0627 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649\u060c \u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u062c\u0645\u0648\u0639 \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u062a\u064a\u0646 \u0642\u062f \u0627\u0646\u062a\u0647\u0649 \u0625\u0644\u0649 \u062e\u0633\u0627\u0631\u0629 \u0641\u0625\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0641\u064a \u0645\u0642\u062f\u0648\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0646 \u062a\u062b\u0628\u062a \u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0642\u062f \u0623\u062a\u062a \u0644\u0647\u0627 \u0628\u0628\u0639\u0636 \u0627\u0644\u0631\u0628\u062d \u0641\u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0646\u0637\u0627\u0642 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 28 \u064a\u0648\u0644\u064a\u0648 \u0633\u0646\u0629 1938).
\n\u0648\u0635\u0627\u062d\u0628 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0645\u0646 \u0646\u0634\u0627\u0637 \u0645\u062e\u0632\u0646 \u0625\u0642\u0627\u0645\u0629 \u0641\u064a \u062a\u0648\u0646\u0633 \u0648\u0639\u0647\u062f \u0628\u0625\u062f\u0627\u0631\u062a\u0647 \u0625\u0644\u0649 \u0648\u0643\u064a\u0644 \u0645\u0641\u0648\u0636 g\u00e9r\u00e9 par un pr\u00e9pos\u00e9 sp\u00e9cial<\/span> \u0641\u0625\u0646 \u0645\u062c\u0645\u0648\u0639 \u0623\u0631\u0628\u0627\u062d\u0647 \u064a\u062e\u0635\u0645 \u0645\u0646\u0647\u0627 \u0645\u0642\u062f\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u0647\u0627 \u0641\u064a \u062a\u0648\u0646\u0633 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u062e\u0632\u0646 \u0627\u0644\u0630\u064a \u0623\u0642\u0627\u0645\u0647 \u0641\u064a\u0647\u0627.
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0635\u0646\u0639 \u0642\u0627\u0626\u0645\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0643\u0627\u0646 \u0645\u062d\u0644 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0630\u064a \u064a\u0635\u0631\u0641 \u0641\u064a\u0647 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0635\u0646\u0639 \u0645\u0635\u0646\u0648\u0639\u0627\u062a\u0647 \u062c\u0645\u064a\u0639\u0647\u0627 \u0643\u0627\u0626\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u062f\u0648\u0646 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0630\u064a \u062a\u0645 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u062a\u0642\u0648\u0645 \u0628\u0645\u0633\u0627\u062d\u0629 \u0623\u0631\u0627\u0636\u064a \u062f\u0648\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u062c\u0648 \u0648\u0639\u0647\u062f \u0625\u0644\u064a\u0647\u0627 \u0628\u0639\u0645\u0644 \u062e\u0631\u0627\u0626\u0637 \u0639\u0645\u0627 \u062a\u0645\u0633\u062d\u0647 \u0645\u0646\u0647\u0627 \u0648\u0623\u0642\u0627\u0645\u062a \u0645\u0646 \u0623\u062c\u0644 \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0646\u0634\u0623\u0629 une v\u00e9ritable enterprise<\/span> \u062a\u062a\u0648\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u0625\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u062a\u0639\u062a\u0628\u0631 \u0646\u0627\u062a\u062c\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062d\u062a\u0649 \u0648\u0644\u0648 \u0643\u0627\u0646\u062a \u062a\u0644\u062c\u0623 \u0625\u0644\u0649 \u0645\u0639\u0627\u0645\u0644\u0647\u0627 \u0648\u0645\u0635\u0627\u0646\u0639\u0647\u0627 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0639\u0645\u0644 \u0627\u0644\u0643\u0644\u064a\u0634\u064a\u0647\u0627\u062a \u0648\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0631\u0633\u0648\u0645\u0627\u062a – \u0625\u0644\u0627 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0627\u0644\u0630\u064a \u064a\u0635\u062d \u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0646\u0627\u062a\u062c\u064b\u0627 \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 5 \u0645\u0627\u064a\u0648 1928).
\n4 – \u0639\u062f\u0645 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0644\u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0646\u0634\u0623\u062a\u064a\u0646:
\n\u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0634\u062e\u0635 \u0623\u0648 \u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u0634\u0623\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0645\u0646\u0634\u0623\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0646\u0647 \u0644\u0627 \u0623\u0647\u0645\u064a\u0629 \u0625\u0637\u0644\u0627\u0642\u064b\u0627 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0623\u064a\u062a\u0647\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0623\u064a\u062a\u0647\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0641\u0645\u0647\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u062b\u064a\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u062a\u064a\u0646 \u0641\u0625\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u062d\u0643\u0645 \u0625\u0642\u0644\u064a\u0645\u064a\u062a\u0647\u0627 \u0644\u0627 \u062a\u0633\u0631\u064a \u0625\u0644\u0627 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627.<\/p>\n

(Il n\u2019y a pas lieu de distinguer si ces exploitations sont principales ou secondaires, si \u00e9troit que puisse \u00eatre le lieu qui rattache les uns aux autres, l\u2019imp\u00f4t est territorial, et atteint n\u00e9 – cessairement, mais exclusivement, les b\u00e9nefices des exploitations en France).<\/span><\/p>\n

5 – \u0635\u0641\u0642\u0627\u062a \u0623\u0628\u0631\u0645\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0646\u0641\u0630\u062a \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c:
\n\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0635\u0641\u0642\u0627\u062a \u0642\u062f \u0623\u0628\u0631\u0645\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 affaires frait\u00e9es en France<\/span> \u0648\u0623\u0646 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u062c\u0631\u0649 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c ex\u00e9cut\u00e9es \u00e0 l’\u00e9tranger<\/span> \u0641\u0625\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u062a \u0645\u0646 \u0625\u0628\u0631\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0642\u0627\u062a (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 22 \u064a\u0648\u0644\u064a\u0629 \u0633\u0646\u0629 1922).
\n\u0641\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u064a\u0633 \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 n\u2019a aucun \u00e9tablissement en France<\/span> \u0648\u0639\u0642\u062f\u062a \u0645\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0642\u062f \u062a\u0648\u0631\u064a\u062f \u0623\u0645\u0636\u0627\u0647 \u0641\u064a \u0628\u0627\u0631\u064a\u0633 \u0645\u0645\u062b\u0644 \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629\u060c \u0641\u0647\u0630\u0627 \u064a\u0643\u062a\u0641\u064a \u0644\u0625\u062e\u0636\u0627\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0642\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 21 \u0645\u0627\u0631\u0633 1938).
\n6 – \u0648\u0643\u0627\u0644\u0627\u062a \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u064a\u0642\u062a\u0635\u0631 \u0646\u0634\u0627\u0637\u0647\u0627 \u0639\u0644\u0649 \u062a\u0644\u0642\u064a \u0627\u0644\u0637\u0644\u0628\u0627\u062a:
\n\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0648\u0643\u0627\u0644\u0629 Agence<\/span> \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u064a\u0642\u062a\u0635\u0631 \u0646\u0634\u0627\u0637\u0647\u0627 \u0639\u0644\u0649 \u062a\u0644\u0642\u064a \u0627\u0644\u0637\u0644\u0628\u0627\u062a recevoir des comandes<\/span> \u0648\u0625\u0628\u0644\u0627\u063a\u0647\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 les transmettre \u00e0 la maison principale en pays<\/span> \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0645\u0639 \u0630\u0644\u0643 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0623\u0646 \u062a\u0644\u0642\u064a \u0647\u0630\u0647 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0647\u0648 \u0645\u0628\u0639\u062b \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0647 \u0627\u0644\u0637\u0644\u0628\u0627\u062a.<\/p>\n

(La r\u00e9ception de ces commandes fait naitre les b\u00e9n\u00e9fices qui r\u00e9sulteront de leur execution).<\/span><\/p>\n

\u0648\u062a\u0637\u0628\u064a\u0642\u064b\u0627<\/strong> <\/span>\u0644\u0630\u0644\u0643 \u062a\u062e\u0636\u0639 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0631\u062f\u0647\u0627 \u0645\u0646 \u0625\u0642\u0627\u0645\u0629 \u0645\u062d\u0644 \u0644\u0644\u0639\u0631\u0636 magasins d’expostion<\/span> \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u062a\u0633\u0647\u064a\u0644 \u0628\u064a\u0639 \u0628\u0636\u0627\u0626\u0639\u0647\u0627 \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0645\u0636\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u062a\u0631\u0633\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 5 \u0646\u0648\u0641\u0645\u0628\u0631 \u0633\u0646\u0629 1924).
\n\u0648\u0643\u0630\u0644\u0643 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0644\u0644\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0649 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0643\u0646\u0647\u0627 \u062a\u0646\u0641\u0630 \u0647\u0630\u0647 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0641\u064a \u0635\u062d\u0641 \u0623\u062c\u0646\u0628\u064a\u0629 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a \u0623\u0648\u0644 \u0623\u063a\u0633\u0637\u0633 \u0633\u0646\u0629 1928).
\n\u0648\u0643\u0630\u0644\u0643 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0648\u0633\u064a\u0637 (\u0633\u0645\u0633\u0627\u0631 \u0623\u0648 \u0648\u0643\u064a\u0644 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629.. \u0625\u0644\u062e) \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0639\u0642\u0648\u062f\u0647 \u0627\u0644\u062a\u064a \u064a\u0639\u0642\u062f\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0647 \u0641\u064a\u0647\u0627 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u062e\u0627\u0635 Son exploitation<\/span> \u0648\u0644\u0648 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u062f \u062a\u0646\u0635\u0628 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0633\u0648\u0641 \u062a\u062a\u0645 \u0643\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0623\u0646\u0647 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0648\u0633\u064a\u0637 interm\u00e9diaire<\/span> \u0644\u0627 \u064a\u0646\u0638\u0631 \u0625\u0644\u0627 \u0625\u0644\u0649 \u0646\u0637\u0627\u0642 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647 \u0648\u0647\u0648 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0648\u0645\u0627 \u064a\u062a\u0648\u0644\u062f \u0639\u0646\u0647\u0627 \u0648\u062d\u062f\u0647\u0627 \u0645\u0646 \u0631\u0628\u062d \u0644\u0647\u060c \u0648\u0628\u0630\u0644\u0643 \u0642\u0636\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 (13 \u0646\u0648\u0641\u0645\u0628\u0631 1924) \u0641\u064a \u0623\u0631\u0628\u0627\u062d \u0648\u0633\u064a\u0637 \u062a\u0648\u0633\u0637 \u0641\u064a \u0639\u0642\u062f \u0639\u0642\u0648\u062f \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0639\u0646 \u0628\u064a\u0639 \u0645\u0633\u062f\u0633\u0627\u062a \u0644\u062d\u0643\u0648\u0645\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0644\u0648 \u0623\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0643\u0644\u0647\u0627 \u0633\u0648\u0641 \u062a\u062a\u0645 \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627.
\n7 – \u062a\u0633\u0644\u064a\u0645 \u0628\u0636\u0627\u0626\u0639 \u0645\u0646 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0625\u0644\u064a \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0648 \u0627\u0644\u0639\u0643\u0633:
\n\u0645\u0635\u0646\u0639 \u0643\u0627\u0626\u0646 \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0623\u0645\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0644\u0649 \u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a\u0647 \u0641\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0644\u0627 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0628\u064a\u0639 \u0644\u0623\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0635\u0646\u0639\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u0645\u0646\u0634\u0648\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a 31 \u064a\u0646\u0627\u064a\u0631 1928) \u0643\u0630\u0644\u0643 \u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0628\u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u0642\u062f \u0635\u0646\u0639\u062a \u0641\u064a \u0645\u0646\u0634\u0622\u062a\u0647\u0627 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0630\u064a \u062a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 4 \u064a\u0648\u0644\u064a\u0629 1928).
\n8 – \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0645\u0646\u0634\u0622\u062a \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c Bureaux d’achat:<\/span>
\n\u0639\u0644\u0649 \u0623\u0646\u0647 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0646\u062a\u062c\u0629 \u0644\u0631\u0628\u062d \u062d\u062a\u0649 \u064a\u062c\u0648\u0632 \u0627\u0642\u062a\u0636\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0625\u0630\u0627 \u0623\u0646\u0634\u0626\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0643\u0627\u062a\u0628 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0646 \u0641\u0631\u0646\u0633\u0627 \u062b\u0645 \u0644\u0625\u0631\u0633\u0627\u0644\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0628\u064a\u0639\u062a \u0647\u0630\u0647 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0647\u0646\u0627\u0643 \u0641\u0647\u0644 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0639\u060c \u0647\u0646\u0627 \u0627\u062e\u062a\u0644\u0641 \u0631\u0623\u064a \u0627\u0644\u0641\u0642\u0647 \u0639\u0646 \u0631\u0623\u064a \u0627\u0644\u0642\u0636\u0627\u0621\u060c \u0623\u0645\u0627 \u0627\u0644\u0642\u0636\u0627\u0621 – \u0623\u0648 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u062d \u062c\u0627\u0646\u0628 \u0643\u0628\u064a\u0631 \u0645\u0646\u0647 – \u0641\u064a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0631\u0628\u062d \u0647\u0646\u0627 \u0642\u062f \u062a\u062d\u0642\u0642 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639 \u0642\u062f \u062a\u0645\u062a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0641\u0644\u0627 \u0645\u062d\u0644 \u0644\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 [(1)] \u0648\u0623\u0645\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0623\u064a\u062f\u0647\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 (\u0627\u0628\u062a\u062f\u0627\u0621\u064b \u0645\u0646 \u062d\u0643\u0645\u0647 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 4 \u064a\u0646\u0627\u064a\u0631 1928) \u0641\u062a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0643\u062a\u0628 \u0634\u0631\u0627\u0621 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0645\u0644\u0647 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0631\u0633\u0644 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0631\u0627\u0647\u0627 \u0645\u0646 \u0641\u0631\u0646\u0633\u0627 \u0641\u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062a\u0648\u0644\u062f \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627.<\/p>\n

(est soumise \u00e0 l\u2019imp\u00f4t \u00e0 raison des profits aff\u00e9rents \u00e0 la partie de leurs op\u00e9rations ex\u00e9cut\u00e9es en France).<\/span><\/p>\n

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\n\u0648\u0644\u0643\u0646 \u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0630\u0644\u0643 \u064a\u0639\u062a\u0628\u0631 \u0623\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0648\u062c\u0648\u062f \u0641\u064a \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0627\u062a \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0623\u0646\u0634\u0623\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0623\u062f\u0627\u0629 \u062e\u0627\u0635\u0629 organe<\/span> \u062a\u0642\u0648\u0645 \u0628\u062a\u0644\u0642\u064a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0645\u0646 \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u062a\u062f\u0639\u0648 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 fournisseurs<\/span> \u0648\u062a\u0641\u0627\u0648\u0636\u0647\u0645 \u0641\u064a \u0623\u062b\u0645\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0637\u0627\u0644\u0628 \u062b\u0645 \u062a\u0648\u0635\u064a \u0628\u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 25 \u0641\u0628\u0631\u0627\u064a\u0631 1924) \u0643\u0630\u0644\u0643 \u064a\u0639\u062a\u0628\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0648\u062c\u0648\u062f\u064b\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0634\u062a\u0631\u064d \u0645\u0639\u062a\u0645\u062f acheteur attir\u00e9<\/span> \u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0644\u0627 \u064a\u062e\u0631\u062c \u0639\u0646 \u0646\u0637\u0627\u0642 \u0645\u0633\u062a\u062e\u062f\u0645 \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e \u0641\u064a 24 \u0645\u0627\u0631\u0633 1933).
\n9 – \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0645\u0646\u0634\u0622\u062a \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627:
\n\u0648\u0642\u064a\u0627\u0633\u064b\u0627 \u0639\u0644\u0649 \u0645\u0627 \u062a\u0642\u062f\u0645 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0647\u0627 \u0645\u0643\u062a\u0628 \u0634\u0631\u0627\u0621 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u064a\u0634\u062a\u0631\u064a \u0644\u0647\u0627 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0628\u064a\u0639\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 – \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0633\u0644\u0639 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0628\u0631\u0645\u062a\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u0644 \u062a\u062e\u0635\u0645 \u0645\u0646\u0647\u0627 \u0623\u0631\u0628\u0627\u062d \u0645\u0643\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0643\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c [(4)].
\n10 – \u0645\u0646\u0634\u0622\u062a \u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0628\u0627\u0634\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0627 \u0647\u0646\u0627\u0643 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 (Exploitation):
\n\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0644\u0627 \u0645\u062c\u0627\u0644 \u0644\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0625\u0644\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u064a\u0628\u0627\u0634\u0631 \u0639\u0645\u0644\u064a\u0627\u062a\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0645\u0639\u064b\u0627 \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0644\u0647 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0622\u062e\u0631 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647 \u0643\u0627\u0626\u0646\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u064a\u0633 \u0644\u0647 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0645\u0639 \u0630\u0644\u0643 \u064a\u0628\u0627\u0634\u0631 \u0645\u0646 \u0645\u062d\u0644\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0639\u0645\u0644\u064a\u0627\u062a\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0647\u0630\u0627 \u0627\u0644\u0648\u0636\u0639 \u0644\u0647 \u062d\u0643\u0645 \u0622\u062e\u0631:
\n\u0642\u0636\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 (\u0641\u064a 18 \u0645\u0627\u0631\u0633 1932) \u0628\u0623\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u0648\u0633\u0627\u0637\u0629 \u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0629 (au moyen de la correspondance \u0623\u0648 \u0628\u0648\u0633\u0627\u0637\u0629 \u062c\u0648\u0627\u0644 \u062a\u062c\u0627\u0631\u064a voyageurs de commerce \u0623\u0648 \u0628\u0648\u0633\u0627\u0637\u0629 \u0645\u062d\u0644 \u0648\u0643\u0627\u0644\u0629 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0644\u0647 \u0634\u062e\u0635\u064a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 maison de commission ayant une personnalit\u00e9 commerciale ind\u00e9pendent de la sienne. \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d – \u0628\u0633\u0628\u0628 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c – \u0642\u062f \u062a\u0648\u0644\u062f\u062a \u0639\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u0647\u064a \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0631\u0628\u0627\u062d \u062a\u062d\u0642\u0642\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627.
\n\u0648\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u0646\u0649 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0635\u0646\u0639 \u0639\u0642\u0627\u0642\u064a\u0631 \u0637\u0628\u064a\u0629 \u0643\u0627\u0626\u0646 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0628\u0627\u0639 \u0645\u0646\u062a\u062c\u0627\u062a\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u0648\u0633\u0627\u0637\u0629 \u0645\u062d\u0644 \u0648\u0643\u0627\u0644\u0629 \u0628\u0627\u0644\u0639\u0645\u0648\u0644\u0629 (\u062d\u0643\u0645 \u0641\u064a 11 \u0645\u0627\u0631\u0633 1935).
\n\u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u062a\u0642\u0648\u0645 \u0628\u0635\u0646\u0639 \u0627\u0644\u063a\u0627\u0632 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0646 \u0641\u062d\u0645 \u0627\u0634\u062a\u0631\u062a\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0646\u0642\u0644\u062a\u0647 \u0625\u0644\u0649 \u0641\u0631\u0646\u0633\u0627 \u0639\u0644\u0649 \u0645\u0631\u0627\u0643\u0628\u0647\u0627 \u062f\u0648\u0646 \u0645\u0639\u0648\u0646\u0629 \u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0645\u0646\u0641\u0635\u0644\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 28 \u0645\u0627\u0631\u0633 1930).
\n\u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u062e\u062a\u0631\u0639 \u062a\u0633\u0644\u0645 \u0645\u0646 \u062d\u0643\u0648\u0645\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u062c\u0631\u064b\u0627 r\u00e9muneration<\/span> \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635\u0647 \u0644\u0647\u0627 \u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0647\u0627 \u0627\u062e\u062a\u0631\u0627\u0639\u0647 \u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0647 \u0644\u064a\u0633 \u0644\u0647 \u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u064a\u0633\u062a\u063a\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 23 \u064a\u0648\u0646\u064a\u0629 1922).
\n\u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u0644\u0647\u0627 \u0627\u0628\u062a\u0643\u0627\u0631 \u0635\u0646\u0627\u0639\u064a proc\u00e9d\u00e9 industriel<\/span> \u0623\u0630\u0646\u062a \u0644\u0634\u0631\u0643\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0627\u0633\u062a\u0639\u0645\u0627\u0644\u0647 \u0644\u0645\u062f\u0629 \u0645\u0639\u064a\u0646\u0629 \u0648\u062a\u062a\u0644\u0642\u0649 \u0645\u0646\u0647\u0627 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u0630\u0646 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 27 \u064a\u0648\u0644\u064a\u0629 1936).
\n\u0648\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0630\u0644\u0643 \u0627\u0639\u062a\u0628\u0631\u062a \u0645\u0646\u0634\u0622\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0634\u0631\u0643\u0629 \u062a\u0623\u0645\u064a\u0646 \u0641\u0631\u0646\u0633\u064a\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0630\u0627\u062a\u0647\u0627 \u062e\u0627\u0636\u0639\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u0645\u0648\u0636\u0648\u0639\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062a\u062d\u062a \u0633\u0644\u0637\u0629 \u0631\u0624\u0633\u0627\u0621 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0644\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0648\u0642\u064a\u0639 \u0639\u0644\u0649 \u0628\u0648\u0627\u0644\u0635 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0628\u0627\u0633\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0644\u0647\u0645 \u062d\u0642 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0623\u0642\u0633\u0627\u0637 \u0648\u062f\u0641\u0639 \u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a.
\n11 – \u0645\u0646\u0634\u0622\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0628\u0627\u0634\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0627 \u0641\u064a\u0647\u0627 \u0645\u062d\u0644 \u0627\u0633\u062a\u063a\u0644\u0627\u0644:
\n\u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0644\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0646\u0634\u0623\u0629 \u00e9tablissement<\/span> \u0623\u0648 \u0645\u0643\u062a\u0628 bureau<\/span> \u0623\u0648 \u0641\u0631\u0639 Succursale<\/span> \u0648\u0644\u0627 \u062a\u0623\u062b\u064a\u0631 \u0644\u0648\u062c\u0648\u062f \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0645\u062b\u0644\u064a\u0646 \u0644\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0641\u064a 7 \u0645\u0627\u0631\u0633 1924).
\n\u0639\u0644\u0649 \u0623\u0646 \u0627\u0634\u062a\u0631\u0627\u0637 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0645\u0643\u062a\u0628 \u0623\u0648 \u0641\u0631\u0639 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u062c\u0648\u0627\u0632 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0642\u062f \u0639\u062f\u0644 \u0639\u0646\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0623\u062d\u0643\u0627\u0645\u0647 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u062d\u0635\u0644 \u062a\u0637\u0648\u0631 \u0634\u0627\u0645\u0644 \u0641\u064a \u0648\u062c\u0647\u0629 \u0646\u0638\u0631\u0647 \u0641\u0627\u0633\u062a\u0639\u0627\u0636 \u0639\u0646 \u0634\u0631\u0637 \u0642\u064a\u0627\u0645 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0628\u0634\u0631\u0637 \u0623\u0643\u062b\u0631 \u0645\u0631\u0648\u0646\u0629 \u0648\u0623\u0648\u0633\u0639 \u0646\u0637\u0627\u0642\u064b\u0627: \u0647\u0648 \u0645\u062c\u0631\u062f \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0628\u0635\u0641\u0629 \u0645\u0639\u062a\u0627\u062f\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627:<\/p>\n

(Le crit\u00e9rium de l\u2019exploitatio d\u2019une entreprise en France, r\u00e9side non dans l\u2019existance d\u2019un \u00e9tablissemtn, mais dans l\u2019exer – cice habituel d\u2019une activit\u00e9 industrielle ou commerciale).<\/span><\/p>\n

\u0648\u0633\u0646\u0639\u0648\u062f \u0641\u064a\u0645\u0627 \u0628\u0639\u062f \u0625\u0644\u0649 \u062a\u0641\u0635\u064a\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u062d\u062f\u064a\u062b.<\/strong>
\n12 – \u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u0643\u0632\u0648\u0646 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u0646\u0634\u0622\u062a\u0647\u0645 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0643\u0633:
\n\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u0644\u0641 \u0642\u062f \u062c\u0639\u0644 \u062d\u0633\u0627\u0628\u0627\u062a\u0647 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u062d\u064a\u062b \u064a\u0642\u064a\u062f \u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0641\u0631\u0648\u0639\u0647 \u0623\u0648 \u0648\u0643\u0627\u0644\u0627\u062a\u0647 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u0625\u062e\u0636\u0627\u0639 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0641\u0631\u0648\u0639 \u0623\u0648 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629.
\n\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0646\u0634\u0623\u062a \u0645\u0635\u0646\u0639\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0635\u0646\u0639 \u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a \u0647\u0630\u0627 \u0627\u0644\u0645\u0635\u0646\u0639 \u0644\u0627 \u064a\u062d\u0635\u0644 \u0625\u0644\u0627 \u0641\u064a \u0645\u062d\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0642\u0627\u0645\u0629 \u0641\u064a \u0628\u0644\u0627\u062f \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062f\u0645\u062c \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u0635\u0646\u0639 \u0645\u0646 \u0627\u0644\u0648\u062c\u0647\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0645\u062d\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 22 \u064a\u0648\u0644\u064a\u0629 1921).
\n\u0648\u0643\u0630\u0644\u0643 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0634\u0631\u0643\u0629 \u062c\u0639\u0644\u062a \u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0639\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0648\u0643\u0627\u0644\u0627\u062a\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u0628\u064a\u0639 \u064a\u062a\u0645 \u0637\u0648\u0631\u064b\u0627 \u0641\u064a \u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0637\u0648\u0631\u064b\u0627 \u0641\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0631\u0643\u0632\u062a \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0641\u064a \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0643\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 21 \u0623\u063a\u0633\u0637\u0633 1927).
\n\u0648\u0644\u0645\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u062e\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646 \u0645\u0648\u0636\u0648\u0639 \u0646\u0634\u0627\u0637\u0647\u0627 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0645 \u0645\u062f\u0646\u064a\u064b\u0627\u060c \u0643\u0630\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u0627\u0634\u0631 \u0628\u0648\u0633\u0627\u0637\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0644\u064a\u0633\u062a \u0630\u0627\u062a \u0635\u0628\u063a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062a\u062e\u0636\u0639 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0642\u064a\u0627\u0633\u064b\u0627 \u0639\u0644\u0649 \u062e\u0636\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 12 \u0625\u0628\u0631\u064a\u0644 1935).
\n13 – \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0627\u0644\u0639\u0643\u0633:
\n\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0642\u062f \u062c\u0639\u0644\u062a \u0644\u0647\u0627 \u0645\u0642\u0631\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0628\u0645\u0643\u0627\u062a\u0628\u0647 \u0648\u0645\u0648\u0638\u0641\u064a\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u064a\u0646 \u0648\u0625\u062f\u0627\u0631\u062a\u0647 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0633\u062c\u0644\u0627\u062a\u0647 \u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0647\u0627 \u0644\u064a\u0633 \u0644\u0647\u0627 \u0623\u064a \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u062a\u0628\u0627\u0634\u0631\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0627 \u062a\u0642\u0648\u0645 \u0628\u0623\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0644\u0627 \u062a\u0639\u0642\u062f \u0623\u064a \u0635\u0641\u0642\u0627\u062a \u0641\u0625\u0646\u0647\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 [(5)].
\n\u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0642\u062f \u062c\u0639\u0644\u062a \u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0644\u0647\u0627 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u064b \u062a\u0628\u0627\u0634\u0631\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0641\u0625\u0646\u0647\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 30 \u0646\u0648\u0641\u0645\u0628\u0631 1936).
\n14 – \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u0641\u064a \u062f\u0648\u0644\u0629 \u0648\u062a\u0648\u062c\u0647 \u0625\u0644\u0649 \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649:
\n\u0627\u0644\u0639\u0628\u0631\u0629 \u0628\u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u064a\u0646\u0634\u0623 \u0641\u064a\u0647 \u0627\u0644\u0631\u0628\u062d \u0641\u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u0646\u0634\u0623 \u0641\u064a\u0647\u0627 \u0627\u0644\u0631\u0628\u062d \u0647\u064a \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u062d\u0642 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0623\u0645\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0648\u062c\u0647 \u0625\u0644\u064a\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d \u0648\u064a\u062d\u0635\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u064a\u0647\u0627 \u0641\u0644\u0627 \u0634\u0623\u0646 \u0644\u0647\u0627 \u0628\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u064a\u0647\u060c \u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u062d\u0642\u0642 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u0648\u062a\u0628\u0639\u062b \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0628\u0646\u0635\u064a\u0628\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0628\u062d\u0643\u0645 \u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0629 \u0645\u062d\u0627\u0635\u0629 (association en participation)<\/span> \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 \u0641\u0647\u0630\u0627 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a \u0623\u0631\u0633\u0644 \u0644\u0644\u062e\u0627\u0631\u062c \u0644\u0627 \u064a\u0639\u0641\u064a \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u0644 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647 \u0644\u0646\u0634\u0648\u0626\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627.
\n\u0648\u0628\u0627\u0644\u0645\u062b\u0644 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u062d\u0643\u0645 \u0642\u064a\u0627\u0645 (\u0645\u062d\u0627\u0635\u0629) \u0628\u064a\u0646\u0647\u0627 \u0648\u0628\u064a\u0646 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u062a\u0644\u0642\u0649 \u0646\u0635\u064a\u0628\u0647\u0627 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0635\u064a\u0628 (\u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e 23 \u0641\u0628\u0631\u0627\u064a\u0631 1922).
\n15 – \u0642\u0633\u0645\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d:
\n\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0645\u0646\u0634\u0622\u062a \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u064a\u062c\u0628 \u0623\u0646 \u0644\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u062a\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0648\u0625\u0630\u0646 \u064a\u0635\u062d \u0623\u0646 \u062a\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646\u0634\u0623\u062a\u0647\u0627 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u0644\u062d\u0642\u062a\u0647\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u062a\u0647\u0627 \u0648\u0628\u0627\u0644\u0639\u0643\u0633 \u064a\u0635\u062d \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062e\u0627\u0633\u0631\u0629 \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0643\u0648\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0631\u0627\u0628\u062d\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0627\u062a\u0647\u0627.
\n\u0623\u0645\u0627 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u064a\u0635\u062d \u0623\u0646 \u062a\u062a\u0628\u0639 \u0641\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u0647\u064a \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0622\u062a\u064a: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0630\u0627 \u0648\u062c\u062f\u062a \u062f\u0641\u0627\u062a\u0631 \u0646\u0638\u0627\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0630\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646\u0634\u0623\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u0645\u0645\u0627\u062b\u0644\u0629 \u0623\u0648 \u0646\u0633\u0628\u0629 \u0645\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0628\u0639\u062f \u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0643\u0628\u062f\u062a\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0628\u0639\u062f \u062e\u0635\u0645 \u0646\u0635\u064a\u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u062d\u0645\u0644\u0647\u0627 \u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c\u060c \u0643\u0645\u0627 \u064a\u0635\u062d \u0627\u0644\u0627\u0644\u062a\u062c\u0627\u0621 \u0625\u0644\u0649 \u0648\u0633\u0627\u0626\u0644 \u0623\u062e\u0631\u0649 (\u0631\u0642\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u0629.. \u0625\u0644\u062e).
\n\u0648\u0646\u062e\u0644\u0635 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0645\u0627 \u064a\u0641\u064a\u062f \u0628\u0647\u0627 \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0643\u062a\u0628 \u0627\u0644\u0641\u0642\u0647\u0627\u0621 \u0628\u0623\u0646 \u062e\u0636\u0648\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0645\u0646\u0634\u0622\u062a \u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062e\u0636\u0648\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062a\u062a\u0648\u0642\u0641 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0624\u0633\u0633\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u0629 \u062a\u0633\u064a\u0631 \u0641\u064a \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0628\u0643\u064a\u0641\u064a\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u0648\u0645\u0633\u062a\u0645\u0631\u0629 \u0648\u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0633\u064a\u0631\u064b\u0627 \u0630\u0627\u062a\u064a\u064b\u0627 \u0645\u0646\u0641\u0635\u0644\u0627\u064b \u0639\u0646 \u0633\u064a\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u0623\u0646 \u062a\u0638\u0647\u0631 \u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u0635\u0644\u064a \u0644\u0648\u062c\u0648\u062f\u0647\u0627 \u0641\u064a \u0645\u0643\u0627\u0646 \u0645\u0624\u062c\u0631 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u0635\u0644\u064a \u0648\u064a\u062d\u0645\u0644 \u0627\u0633\u0645\u0647 \u0648\u0623\u0646 \u062a\u0643\u0648\u0646 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u062f\u064a\u0631 \u0623\u0648 \u0645\u0648\u0638\u0641 \u064a\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u0635\u0644\u064a \u0628\u0639\u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645.
\n\u0631\u0623\u064a \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0641\u0631\u0646\u0633\u064a:<\/strong><\/span>
\n\u0648\u0642\u062f \u0633\u0627\u0631 \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0641\u064a \u062a\u0641\u0633\u064a\u0631\u0647 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0644\u0649 \u062d\u0633\u0628 \u0645\u0627 \u0630\u0647\u0628 \u0625\u0644\u064a\u0647 \u0627\u0644\u0642\u0636\u0627\u0621\u060c \u0648\u0625\u0646\u0646\u0627 \u0646\u0648\u0631\u062f \u0647\u0646\u0627 \u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0628\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u0627\u0646 Durand et Baurel<\/p>\n

(L\u2019exigibilit\u00e9 de l\u2019imp\u00f4t est subordonn\u00e9e \u00e0 l\u2019exercice d\u2019une profession industrielle ou commerciale en France. D\u00e8s lors de simples op\u00e9rations r\u00e9alis\u00e9es sur notre terriotire car une entreprise \u00e9trang\u00e9re soit directement, soit par l\u2019interm\u00e9diaire de voyageurs ou repr\u00e9sentants non – fix\u00e9s dans le pays ne sauraient motiver une taxation. Inversement le seul fait de proc\u00e9der dans les m\u00eames conditions en pays \u00e9tranger \u00e0 des op\u00e9rations de vente ou d\u2019achat ne constitue pas l\u2019exercice dans ce pays d\u2019une profession, et les b\u00e9n\u00e9fices r\u00e9sultant de ces op\u00e9rations doivent \u00eatre comme r\u00e9alis\u00e9s en France).<\/span>
\n(Ce n\u2019est que dans le cas o\u00f9 une entreprise \u00e9trang\u00e9re poss\u00e9de en France un \u00e9tablissement distinct qu\u2019elle se trouve dans la situation d\u2019\u00eatre assujett\u00e9 \u00e0 notre imp\u00f4t c\u00e9dulaire. Le m\u00eame, c\u2019est seulement lorsque les op\u00e9rations trait\u00e9s a l\u2019\u00e9tranger par une entreprise francaise sont effectu\u00e9es dans un \u00e9tablissement s\u00e9par\u00e9, situ\u00e9 en dehors de notre territoire que les profits qui en r\u00e9sultant doivent \u00eatre distraits des bases de l\u2019imp\u00f4t).<\/p>\n

\u0648\u0642\u062f \u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u0624\u0644\u0641\u0627\u0646 \u0628\u0639\u062f \u0630\u0644\u0643 \u0644\u062a\u062d\u062f\u064a\u062f \u0634\u0631\u0637 \u062a\u0628\u0639\u064a\u0629 (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u0635\u0644\u064a \u0641\u0642\u0627\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f:<\/p>\n

(Encore faut – il, bien entendu, que cet \u00e9tablissement d\u00e9 pende de la maison export\u00e9e dans notre pays.<\/span>
\n (En effet, si, par exemple, un fabricant \u00e9tabli en France se bornait \u00e0 faire vendre ses marchandises \u00e0 l\u2019\u00e9tranger par l\u2019interm\u00e9diaire d\u2019une maison de commission ayant une personnalit\u00e9 commerciale totalement ind\u00e9pendante de la sienne, et sans poss\u00e9der lui – m\u00eame dans ce pays une agence ou une succursale par l\u2019interm\u00e9diaire de laquelle il vendait ses produits, il devrait \u00eatre consid\u00e9r\u00e9 comme n\u2019exploitant personnellement qu\u2019une seule entreprise provenant de son exploitation, y compris ceux r\u00e9sul tant de la vente des marchandises export\u00e9es…)<\/span><\/p>\n

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Au sens fiscal du mot, l\u2019\u00e9tablissement est un organisme complet susceptible de viyre de sa vie propre et constituant un centre d\u2019affaires ou, d\u2019une mani\u00e8re r\u00e9guli\u00e8re, sinon contenue, s\u2019effectuent les actes essentiels d\u2019une profession. En Th\u00e8se g\u00e9n\u00e9rale, il se caract\u00e9rise par l\u2019existence de locaux s\u00e9par\u00e9s, d\u2019un pr\u00e9pos\u00e9 sp\u00e9cial ayant des pouvoirs plus ou moins \u00e9tendus, et accessoirement d\u2019une comptablilit\u00e9 particuli\u00e9re.<\/span><\/p>\n

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\n\u0648\u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0647\u0648 \u0628\u0639\u064a\u0646\u0647 \u0627\u0644\u0645\u0642\u0631\u0631 \u0641\u064a \u0628\u0642\u064a\u0629 \u0643\u062a\u0628 \u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u060c \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062a\u0639\u0644\u064a\u0642 \u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 Revue des imp\u00f4t<\/span>s \u064a\u062a\u0636\u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0639\u0646\u0649:<\/p>\n

Lorsqu\u2019une maison francaise a un repr\u00e9sentant dans une colonie ou dans un pays \u00e9tranger, le point de savoir si elle y poss\u00e9de ou non un \u00e9tablissement don\u2019t les b\u00e9n\u00e9fices \u00e9chappent \u00e0 l\u2019imp\u00f4t francais doit \u00eatre r\u00e9solu suivant la distinction ci – apr\u00e8s.<\/span>
\nSi le repr\u00e9sentant n\u2019est qu\u2019un collecteur de commandes se bornant \u00e0 prendre les ordres de la client\u00e8le pour les transmettre a sa maison sans engager celle – ci et n\u2019intervenant ni dans la livraison des marchandises ni dans le recouvrement des factures, il n\u2019y a pas d\u2019\u00e9tablissement distinct dans le pays o\u00f9 op\u00e8re ce repr\u00e8sentant, et les affaires r\u00e9alis\u00e9es par son interm\u00e9diaire doivent \u00eatre rattach\u00e9es a l\u2019entreprise francaise.
\nSi, au contraire, le repr\u00e9sentant affarait comme un pr\u00e9pos\u00e9 de cette entreprise, ayant le pouvoir de traiter en son nom, s\u2019il a par exemple, un bureau plac\u00e9 sous l\u2019enseigne de la maison francaise ou s\u2019il dispose d\u2019un stock de produits au moyen duquel il peut servir les commandes urgentes, le contre affaires cr\u00e9e autour de ce repr\u00e9sentant \u00e0 la caract\u00e8re d\u2019un \u00e9tablissement don\u2019t les b\u00e9n\u00e9fices ne peuvent pas \u00eatre atteints par l\u2019imp\u00f4t m\u00e9tropolitain sur les b\u00e9n\u00e9fices industriels et commerciaus)<\/span>.<\/p>\n

(\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 Revue des imp\u00f4ts \u0633\u0646\u0629 1933 \u0631\u0642\u0645 (3884)\u060c \u0631\u0627\u062c\u0639 \u0623\u064a\u0636\u064b\u0627 \u062a\u0639\u0644\u064a\u0642\u064b\u0627 \u0645\u0641\u0635\u0644\u0627\u064b \u0644\u0644\u0623\u0633\u062a\u0627\u0630 \u0645\u0627\u062c\u064a\u0631\u0648 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0633\u0646\u0629 1938 \u0631\u0642\u0645 (1984)\u060c \u0648\u0642\u062f \u0643\u062a\u0628 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u062a\u0639\u0644\u064a\u0642\u064b\u0627 \u0639\u0644\u0649 \u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 18 \u0623\u0643\u062a\u0648\u0628\u0631 1937 \u0648\u0642\u062f \u062d\u062f\u062f \u0641\u064a\u0647 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0645\u0627\u062c\u064a\u0631\u0648 \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0643\u0645\u0627 \u0639\u0631\u0636 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639).
\n\u0648\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u0631\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0623\u064a\u0636\u064b\u0627 \u0641\u0642\u062f \u0648\u0631\u062f \u0641\u064a \u0625\u062c\u0627\u0628\u0629 \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u062a\u0627\u0631\u064a\u062e 7 \u0646\u0648\u0641\u0645\u0628\u0631 \u0633\u0646\u0629 1929 (\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0633\u0646\u0629 1930 \u0631\u0642\u0645 (2912)) \u0623\u0646\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0634\u0631\u0643\u0629 \u0645\u0644\u0627\u062d\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0632\u0648\u0631 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0648\u0627\u0646\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062d\u064a\u062b \u064a\u0645\u062b\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0643\u064a\u0644 \u0641\u064a \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u0645\u0643\u0644\u0641 \u0645\u0646 \u0642\u0628\u0644\u0647\u0627 \u0641\u064a \u062a\u0633\u0644\u0645 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0648\u062a\u0644\u0642\u064a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0648\u062a\u062d\u0631\u064a\u0631 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0645\u0646 \u062a\u0630\u0627\u0643\u0631 \u0633\u0641\u0631 \u0623\u0648 \u0634\u062d\u0646 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0639 \u0625\u0645\u0633\u0627\u0643 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0647\u0630\u0627 \u0627\u0644\u063a\u0631\u0636 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u062a\u062a\u0637\u0644\u0628\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u062a\u0628\u0631 \u0623\u0646 \u0644\u0647\u0627 \u0628\u0641\u0631\u0646\u0633\u0627 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0648\u0642\u062f \u0623\u064a\u062f \u0648\u0632\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0641\u064a \u0625\u062c\u0627\u0628\u0629 \u0644\u0647 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0634\u064a\u0648\u062e \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u062a\u0627\u0631\u064a\u062e 25 \u064a\u0646\u0627\u064a\u0631 \u0633\u0646\u0629 1930 (\u0628\u0648\u0643\u064a\u0647 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a \u0647\u0627\u0645\u0634 \u0635\u062d\u064a\u0641\u0629 120)\u060c \u0648\u0642\u062f \u0632\u0627\u062f \u0627\u0644\u0648\u0632\u064a\u0631 \u0641\u064a \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0623\u0646\u0647 \u0644\u0627 \u064a\u0647\u0645 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0627 \u062a\u0645\u0644\u0643 \u0628\u0646\u0627\u0621\u064b \u0648\u0644\u0627 \u0622\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0635\u0641\u0629 \u0623\u0648 \u063a\u064a\u0631\u0647\u0627 \u0648\u0643\u0644 \u0645\u0627 \u064a\u0639\u0644\u0646 \u0639\u0646 \u0648\u062c\u0648\u062f\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0647\u064a \u0644\u0627\u0641\u062a\u0629 \u0639\u0644\u0649 \u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0643\u064a\u0644.
\n\u0631\u0623\u064a \u0644\u062c\u0646\u0629 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0628\u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645:
\n\u0643\u0627\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0634\u0631\u062d\u0647 \u0647\u0648 \u0627\u0644\u0630\u064a \u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647 \u0644\u062c\u0646\u0629 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u062a\u064a \u0634\u0643\u0644\u062a\u0647\u0627 \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0644\u0648\u0636\u0639 \u0645\u0628\u0627\u062f\u0626 \u0647\u0627\u0645\u0629 \u062a\u0631\u0645\u064a \u0625\u0644\u0649 \u062a\u0644\u0627\u0641\u064a \u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0645\u0646\u0639 \u0627\u0644\u062a\u0647\u0631\u0628 \u0645\u0646 \u062f\u0641\u0639\u0647\u0627 \u0644\u062a\u0633\u062a\u0623\u0646\u0633 \u0628\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0641\u064a \u062a\u0634\u0631\u064a\u0639\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629.
\n\u0648\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u0631\u0633\u0645\u062a\u0647\u0627 \u0627\u0644\u0644\u062c\u0646\u0629 \u062a\u0639\u062a\u0628\u0631 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 (\u0643\u0644 \u0645\u0624\u0633\u0633\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u0629 \u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u062a\u0633\u064a\u0631 \u0641\u064a \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0633\u062a\u0642\u0644 \u0648\u062f\u0627\u0626\u0645 \u0648\u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0628\u0648\u062c\u0647 \u0639\u0627\u0645 \u0627\u0644\u0641\u0631\u0648\u0639 \u0648\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0623\u0645\u0627\u0643\u0646 \u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u062d\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u062c\u0631\u064a \u0628\u0647\u0627 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0631\u0645\u064a \u0625\u0644\u0649 \u0627\u0644\u0643\u0633\u0628\u060c \u0643\u0630\u0644\u0643 \u0639\u0631\u0636\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0644\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u0645\u062b\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0623\u062c\u0646\u0628\u064a \u0641\u064a\u0647\u0627 \u0648\u0643\u064a\u0644 \u0623\u0648 \u0645\u0645\u062b\u0644 \u0644\u0647 \u0634\u062e\u0635\u064a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0647\u0648 \u0645\u0627 \u064a\u0639\u0628\u0631 \u0639\u0646\u0647 ayant autonom \u0648\u0642\u0631\u0631\u062a \u0623\u0646\u0647 \u0644\u0627 \u062a\u0648\u062c\u062f \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.
\n\u0648\u0646\u0630\u0643\u0631 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062c\u0632\u0621 \u0645\u0646 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0644\u062c\u0646\u0629:<\/strong><\/p>\n

Afin d\u2019\u00e9tablir une ligne de d\u00e9marcation plus nette entre l\u2019\u00e9tablissement permanent et l\u2019agent autonome par l\u2019interm\u00e9 – diaire duquel les op\u00e9rations commerciales peuvent \u00eatre effectu\u00e9es sans encourir une obligation fiscale, le comit\u00e9 fiscal, apr\u00e8s avoir examin\u00e9 la l\u00e9gislation existante et la pratique suivie des pays repr\u00e9sentatifs a \u00e9labor\u00e9 la d\u00e9finition suivante de l\u2019expression (ayant autonome) dans ces rapports avec l\u2019expression (\u00e9tablissement distinct).<\/span>
\n Le principe fondamental est le suivant<\/span>:
\nLorsqu\u2019une entreprise \u00e9trang\u00e8re entretient des relations et affaires r\u00e9gui\u00e8res dans un pays, par l\u2019interm\u00e9diaire d\u2019un agent qui y est \u00e9tabli, et a qualit\u00e9 pour agir au nom de l\u2019entreprise, elle sera consid\u00e9r\u00e9 comme ayant un \u00e9tablissement stable dans ce pays.
\nIl en sera notamment ainsi lorsque l\u2019agent \u00e9tabli dans le pays:<\/strong>
\n1 – est un fond\u00e9 de pouvoir qui engage habituellement l\u2019entreprise pour laquelle il travaille, ou
\n2 – est li\u00e9 par un contrat d\u2019emploi et se livre habituellement \u00e0 des actes de commerce pour le compte de l\u2019entreprise moyennant r\u00e9num\u00e9ration de celle – ci, ou
\n3 – a habituellement pour la vente un d\u00e9p\u00f4t ou un stock de marchandises appartent \u00e0 l\u2019entreprise.
\nOn peut, en outre, consid\u00e9re comme indice de l\u2019existence d\u2019un contrat d\u2019emploi, aux termes de la lettre (b), le fait que les frais d\u2019administration, notamment le loyer des locaux, sont support\u00e9s par l\u2019entreprise, ou lorsque l\u2019intervention de celle – ci se maifeste par des signes ext\u00e9rieures.
\nLe courtier pr\u00eatant ses services \u00e0 une entreprise pour la mettre en rapport avec la client\u00e8le n\u2019entraine pas, de son chef, pour cette entreprise l\u2019existence d\u2019un \u00e9tablissement stable, meme s\u2019il exerce son activit\u00e9 pour la dite entreprise avec une certaine continuit\u00e9 ou periodicit\u00e9.
\nDe m\u00eame, le fait qu\u2019un commissionnaire agit, en son propre nom, pour une ou plusieurs entreprises, et recoit une commission aux taux normals n\u2019implique pas, en principe, pour aucune de ces enterprises l\u2019existence d\u2019un \u00e9tablissement stable. Il pour – rait, toutefois, en \u00eatre au cas o\u00f9 le commissionnaire serait tenu de consacrer son activit\u00e9 exclusivement \u00e0 une seule entreprise.
\nEnfin, on ne peut consid\u00e9rer qu\u2019il y a \u00e9tablissement stable, lorsqu\u2019il s\u2019agit de voyageures de commerce ne rentrant dans aucune des cat\u00e9gories d\u00e9sign\u00e9s en – dessus.<\/p>\n

(\u0631\u0627\u062c\u0639 \u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0628\u0639\u0646\u0648\u0627\u0646: l\u2019imposition des \u00e9ntreprises \u00e9trang\u00e8res et Nationales \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0631\u0627\u0628\u0639 \u0635\u0640 191).
\n\u0633\u0627\u062f\u0633\u064b\u0627:<\/strong> \u0648\u0623\u062e\u064a\u0631\u064b\u0627 \u0641\u0625\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0639\u0642\u062f\u062a\u0647\u0627 \u0627\u0644\u062f\u0648\u0644 \u0641\u064a\u0645\u0627 \u0628\u064a\u0646\u0647\u0627 \u0644\u0645\u0646\u0639 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u062e\u0630\u062a \u0628\u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629)\u060c \u0648\u0646\u0635\u062a \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646\u0647\u0627 \u0639\u0644\u0649 \u0623\u0646 \u0644\u0641\u0638 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0635\u062f\u0642 \u0639\u0644\u0649 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0641\u0631\u0648\u0639 \u0648\u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644 \u0648\u0627\u0644\u062a\u0648\u0643\u064a\u0644\u0627\u062a \u0648\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0645\u062e\u0627\u0632\u0646 \u0648\u0643\u0644 \u062a\u0646\u0638\u064a\u0645 \u062e\u0627\u0635 \u064a\u0643\u0648\u0646 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u062a\u062d\u062a \u0645\u0631\u0627\u0642\u0628\u0629 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0646\u0641\u0633\u0647 \u0623\u0648 \u0634\u0631\u0643\u0627\u0626\u0647 \u0623\u0648 \u0648\u0643\u0644\u0627\u0626\u0647 \u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0646 \u0623\u0648 \u0645\u0645\u062b\u0644\u064a\u0647 \u0627\u0644\u062f\u0627\u0626\u0645\u064a\u0646.
\n\u0641\u0645\u062b\u0644\u0627\u064b \u0641\u064a \u0627\u062a\u0641\u0627\u0642 \u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u0645\u0639 \u0641\u0631\u0646\u0633\u0627 \u0648\u0636\u0639 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0622\u062a\u064a \u0644\u0644\u0641\u0638 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 (\u0643\u0644 \u0645\u0646\u0638\u0645\u0629 \u0645\u0646\u062a\u062c\u0629 \u062f\u0627\u0626\u0645\u0629 \u062a\u062a\u0628\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u062a\u0632\u0627\u0648\u0644 \u0641\u064a\u0647\u0627 \u0643\u0644 \u0623\u0648 \u0628\u0639\u0636 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0646\u0634\u0627\u0637\u0647)
\n(Une organisation productive permanente appartenant \u00e0 l\u2019entreprise et dans laquelle s\u2019exerce en totalit\u00e9 ou en partie l\u2019activite de l\u2019entreprise).
\n\u0648\u0641\u064a \u0627\u062a\u0641\u0627\u0642 \u0628\u0644\u062c\u064a\u0643\u0627 \u0645\u0639 \u0643\u0644 \u0645\u0646 \u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u0648\u0644\u0648\u0643\u0633\u0648\u0645\u0628\u0631\u062c \u0639\u0631\u0641\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0623\u0646\u0647\u0627 (\u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u0642\u0627\u0645 \u0641\u064a\u0647 \u0625\u0646\u0634\u0627\u0621\u0627\u062a \u062e\u0627\u0635\u0629 \u0623\u0648 \u062a\u062a\u062e\u0630 \u0641\u064a\u0647 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0623\u0648\u0636\u0627\u0639 \u0645\u0639\u064a\u0646\u0629 \u0628\u0642\u0635\u062f \u0627\u0644\u0639\u0645\u0644 \u0628\u0635\u0641\u0629 \u062f\u0627\u0626\u0645\u0629 \u0641\u064a \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0634\u0631\u0648\u0639.<\/p>\n

(Le lieu o\u00f9 ont \u00e9t\u00e9 cr\u00e9\u00e9s des installations sp\u00e9ciales ou prises des dispositions speciales destin\u00e9es a servir de facon durable au fonctionnement de l\u2019entreprise).<\/p>\n

\u0648\u0642\u062f \u0648\u0631\u062f \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0633\u0627\u0628\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0627\u0644\u0628\u0644\u062c\u064a\u0643\u064a \u0628\u062a\u0627\u0631\u064a\u062e 13 \u064a\u0648\u0644\u064a\u0648 1933 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n

(Les exploitations industrielles ou commerciales sont imposables dans chacun des Etats ou prorata des revenus produits par les \u00e9tablissements stables.
\nLes si\u00e8ges de direction effective, succursales, fabriques, usines, ateliers, magasins, bureaux, laboratoires, comptoirs d\u2019achat ou de vente, d\u00e9p\u00f4ts ainsi que toutes autres installations fixes de caract\u00e8re productif).<\/p>\n

(\u0631\u0627\u062c\u0639 \u062f\u064a\u0631\u0627\u0646\u062f \u0648\u0628\u0631\u0648\u064a\u0644 \u0635\u0640 117)
\n\u0633\u0627\u0628\u0639\u064b\u0627:<\/strong> \u0628\u0642\u064a \u0644\u062f\u064a\u0646\u0627 \u0623\u0646 \u0646\u0639\u0631\u0636 \u0644\u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0623\u062c\u0646\u0628\u064a \u0645\u0631\u0643\u0632\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0648 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062e\u0631\u062c \u0639\u0646 \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0646\u0634\u0627\u0637 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0624\u0633\u0633\u0629 \u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0643\u064a\u0641 \u064a\u062a\u0645 \u0630\u0644\u0643 \u0645\u0639 \u0623\u0646\u0647 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u062a\u0636\u0645\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0633\u0648\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0623\u0645 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0623\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0648\u062d\u062f\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0628\u0644 \u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646\u0641\u0635\u0644\u0629 \u0641\u0647\u064a \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0644\u0627 \u062a\u0639\u0637\u0649 \u0635\u0648\u0631\u0629 \u0635\u0627\u062f\u0642\u0629 \u0644\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0645\u0646 \u0646\u0634\u0627\u0637 \u0643\u0644 \u0641\u0631\u0639.
\n\u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0637\u0631\u0642 \u0634\u0631\u0643\u0629 \u0645\u0644\u0627\u062d\u0629 \u0648\u0646\u0642\u0644 \u0628\u062d\u0631\u064a \u0641\u0644\u0646\u0630\u0643\u0631 \u0623\u0646 \u0644\u062c\u0646\u0629 \u062e\u0628\u0631\u0627\u0621 \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0642\u062f \u0639\u0631\u0636\u062a \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u0644 \u0641\u0631\u0639 \u0645\u0646 \u0641\u0631\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0644\u0627\u062d\u0638\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0628\u0627\u0644\u0630\u0627\u062a \u0623\u0646 \u0627\u0644\u0639\u0645\u0644 \u062c\u0631\u0649 \u0641\u064a \u063a\u0627\u0644\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644 – \u0625\u0630\u0627 \u0644\u0645 \u064a\u0648\u062c\u062f \u0634\u0631\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0631\u0628\u062d (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0647\u0627\u060c \u0648\u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0623\u0646 \u064a\u0646\u0633\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0643\u0644\u0647 \u064a\u0639\u0627\u062f\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639 \u0645\u0627 \u062d\u0642\u0642\u062a\u0647 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u062f\u062e\u0644 \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u062f\u062e\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0643\u0644\u0647\u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u062c\u0645\u0648\u0639 \u0645\u0627 \u062d\u0642\u0642\u0647 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0643\u0644\u0647 \u0647\u0648 50000 \u062c\u0646\u064a\u0647 \u0645\u062b\u0644\u0627\u064b \u0648\u0643\u0627\u0646 \u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 10000 \u062c\u0646\u064a\u0647\u060c \u0648\u0643\u0627\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0648 20000 \u062c\u0646\u064a\u0647 \u062a\u062d\u062f\u062f \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0635 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0628\u0645\u0628\u0644\u063a 4000 \u062c\u0646\u064a\u0647.
\n\u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u0644\u0627\u062d\u0638\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0623\u0646 \u0627\u0644\u0639\u0645\u0644 \u062c\u0631\u0649 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0648\u0647\u064a \u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0644\u0645 \u0627\u0644\u0644\u062c\u0646\u0629 \u0623\u0646\u0647\u0627 \u0623\u0641\u0636\u0644 \u0627\u0644\u0637\u0631\u0642 \u0648\u0644\u0630\u0644\u0643 \u0647\u064a \u062a\u062f\u0639\u0648 \u0625\u0644\u0649 \u0627\u0644\u0623\u062e\u0630 \u0628\u0647\u0627 \u0628\u0642\u062f\u0631 \u0627\u0644\u0625\u0645\u0643\u0627\u0646 \u0643\u0645\u0627 \u062a\u062f\u0639\u0648 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u062e\u0630 \u0628\u0637\u0631\u064a\u0642\u0629 \u0623\u062e\u0631\u0649 \u0625\u0644\u0649 \u0648\u062c\u0648\u0628 \u0645\u0631\u0627\u0639\u0627\u0629 \u0623\u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u0633\u0628\u0629 \u0631\u0628\u062d (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0625\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0644 \u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0634\u0631\u0648\u0639.
\n\u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0645\u0627 \u062c\u0627\u0621 \u0641\u064a \u0623\u0639\u0645\u0627\u0644 \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u062e\u0627\u0635\u064b\u0627 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639:<\/p>\n

(Les diverses administrations utilisent, pour r\u00e9soudre les difficult\u00e9s qui se posent \u00e0 propos de l\u2019imposition des soci\u00e9t\u00e9s qui ne sont pas soumises au regime de l\u2019exemption r\u00e9ciproque, certaines formules. La plus simple est celle employ\u00e9e par les au torit\u00e9s du Royaume – Uni et qui consisite \u00e0 consid\u00e9rer comme b\u00e9n\u00e9fice total de la Soci\u00e9t\u00e9, d\u00e9termine\u00e9e par le rapport existant entre les recettes r\u00e9alis\u00e9es dans le Royaume – Uni et les recettes totales..).<\/span><\/p>\n

\u0648\u0642\u062f \u0648\u0631\u062f \u0628\u0639\u0636 \u0630\u0644\u0643 \u0628\u064a\u0627\u0646 \u0644\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u0627\u062a\u0628\u0639\u062a \u0646\u0641\u0633 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0627\u0644\u064a\u0627\u0628\u0627\u0646 \u0648\u0627\u0644\u0647\u0646\u062f \u0648\u062c\u0646\u0648\u0628 \u0625\u0641\u0631\u064a\u0642\u064a\u0627… \u0625\u0644\u062e (\u0645\u0637\u0628\u0648\u0639\u0627\u062a \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0648\u0639\u0646\u0648\u0627\u0646\u0647\u0627 Impositions des Entreprises Etrang\u00e9res et Nationale<\/span> \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0631\u0627\u0628\u0639 \u0635\u0640 163 – 164) \u0648\u0642\u062f \u0648\u0631\u062f \u0628\u0639\u062f \u0630\u0644\u0643 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n

Les quelques pays qui n\u2019ont pas adopt\u00e9 le principe de l\u2019exemption r\u00e9ciproque ont introduit maintenant dans leur l\u00e9gislation des m\u00e9thodes de calcul, du revenu imposable des Compagnies de navigation maritime \u00e9trang\u00e8re. L\u2019on recommanderait que, si ces Etats continuent d\u2019appliquer leurs m\u00e9thodes de ventilation actuelles, ils le passent en veillant \u00e0 ce que le montant du revenu qui sera ainsi impos\u00e9 ne d\u00e9passe pas la part du revenu net global proventant du transport des marchandises ou des voyageurs pris dans cet Etat et le total des recettes des tranports de cette nautre effectu\u00e9es par l\u2019entrepris<\/span>e.<\/p>\n

\u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0645\u0635\u0631\u064a:<\/strong><\/span>
\n\u0648\u0623\u0647\u0645 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u0628\u0631\u0632\u062a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0647\u064a \u0642\u0636\u064a\u0629 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u062e\u062f\u064a\u0648\u064a\u0629 \u0648\u0643\u0627\u0646 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u0627\u0645 \u0628\u0647\u0627 \u062d\u0636\u0631\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0646\u0627\u0628\u063a \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0623\u0645\u0627\u0645 \u0628\u0643 \u0648\u0643\u064a\u0644 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u062c\u0627\u0645\u0639\u0629 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0623\u0643\u0628\u0631 \u0627\u0644\u0623\u062b\u0631 \u0641\u064a \u0627\u0633\u062a\u062c\u0644\u0627\u0621 \u0623\u0648\u062c\u0647 \u0627\u0644\u062e\u0644\u0627\u0641 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0634\u0627\u0626\u0643 \u0648\u0642\u062f \u0648\u0636\u0639 \u0627\u0644\u0623\u0645\u0648\u0631 \u0641\u064a \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0635\u062d\u064a\u062d \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0627 \u0633\u0627\u0631 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0627\u0644\u0641\u0642\u0647 \u0628\u0641\u0631\u0646\u0633\u0627 \u0643\u0645\u0627 \u0633\u0628\u0642 \u0634\u0631\u062d\u0647.
\n\u0648\u0646\u0648\u0631\u062f \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0646\u0635 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641\u064a (\u0627\u0646\u0638\u0631 \u0635\u062d\u064a\u0641\u0629 389 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u064a\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0644\u0644\u0623\u0633\u062a\u0627\u0630 \u0643\u0645\u0627\u0644 \u0627\u0644\u062c\u0631\u0641).
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0642\u0631\u0631 \u0623\u0646 \u0628\u0648\u0627\u062e\u0631\u0647\u0627 \u062a\u0631\u0633\u0648 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0641\u064a \u0645\u0648\u0627\u0646\u064d \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u062c\u0632\u064a\u0631\u0629 \u0642\u0628\u0631\u0635 \u0648\u062d\u064a\u0641\u0627 \u0648\u064a\u0627\u0641\u0627 \u0648\u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646 \u0648\u0628\u0648\u0631 \u0633\u0648\u062f\u0627\u0646… \u0625\u0644\u062e\u060c \u0648\u0630\u0644\u0643 \u0644\u0646\u0632\u0648\u0644 \u0623\u0648 \u0635\u0639\u0648\u062f \u0627\u0644\u0631\u0643\u0627\u0628 \u0623\u0648 \u0644\u0634\u062d\u0646 \u0648\u062a\u0641\u0631\u064a\u063a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0643\u0644 \u0645\u064a\u0646\u0627\u0621 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0648\u0627\u0646\u0626 \u062a\u0645\u0644\u0643 \u0648\u0643\u0627\u0644\u0629 \u062a\u0642\u0648\u0645 \u0644\u0647\u0627 \u0628\u0643\u0627\u0641\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0644\u0632\u0645\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u0648\u0623\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062c\u0646\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0630\u064a \u062a\u0645\u062a \u0641\u064a\u0647 \u0648\u0630\u0644\u0643 \u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0644\u0645\u0628\u062f\u0623 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0637\u0628\u0642\u064b\u0627 \u0644\u0645\u0628\u062f\u0623 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0641\u0633\u0647 \u062a\u062a\u0645\u0633\u0643 \u0628\u0639\u062f\u0645 \u062e\u0636\u0648\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0635\u064a\u0628 \u0625\u0644\u0627 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648\u0645\u0646 \u062b\u0645 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629).
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062f\u0641\u0639\u062a \u062f\u0639\u0648\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062c\u062f\u064a \u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0633\u062a\u0646\u062f\u062a \u0641\u064a\u0647\u0627 \u0625\u0644\u0649 \u0645\u0627 \u0627\u0633\u062a\u0642\u0631 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u0644\u0647\u0630\u0627 \u0637\u0644\u0628\u062a \u062a\u0623\u064a\u064a\u062f \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641).
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u0637\u0631\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u062a\u0641\u0627\u0642 \u0641\u064a \u0623\u0646 \u0627\u0644\u062d\u0644 \u0627\u0644\u0648\u0627\u062c\u0628 \u0627\u0644\u0627\u062a\u0628\u0627\u0639 \u0625\u0646\u0645\u0627 \u064a\u062a\u0648\u0642\u0641 \u0639\u0644\u0649 \u062a\u0641\u0633\u064a\u0631 \u0648\u0637\u0631\u064a\u0642\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0633\u0646\u0629 1939 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u0639\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (2) \u0645\u0646 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0647\u064a \u062a\u0634\u0628\u0647 \u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u0646\u0635\u062a \u0639\u0644\u0649 \u0623\u0646 \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648\u0623\u0646\u0647 \u0644\u0647\u0630\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0645\u0627 \u0627\u0633\u062a\u0642\u0631 \u0639\u0644\u064a\u0647 \u0627\u0644\u0642\u0636\u0627\u0621 \u0648\u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0627\u0646 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0635\u0631\u064a \u062a\u0641\u0633\u064a\u0631\u064b\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627).
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0645\u062c\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u0628\u062f\u0623 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0646\u0645\u0627 \u0647\u0648 \u0641\u064a \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0639\u0644\u0649 \u0627\u0644\u0623\u062e\u0635 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u062f \u0641\u0631\u0636\u062a \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c).
\n(\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0644\u0627 \u0634\u0643 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0623\u0646 \u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u062d\u064a\u062b \u062a\u062d\u0642\u0642\u062a \u0644\u0627 \u064a\u0643\u0641\u064a \u0648\u062d\u062f\u0647 \u0644\u0639\u062f\u0645 \u062e\u0636\u0648\u0639 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0623\u0635\u0644 \u0623\u0646 \u0627\u0644\u0637\u0631\u064a\u0642 \u0625\u0644\u0649 \u062a\u0641\u0627\u062f\u064a \u0627\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0647\u0648 \u0628\u0639\u0642\u062f \u0627\u062a\u0641\u0627\u0642\u0627\u062a \u062f\u0648\u0644\u064a\u0629 \u062a\u0646\u0635 \u0639\u0644\u0649 \u0634\u0631\u0637 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u0627\u0644\u0645\u062b\u0644).
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u062d\u0644 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0645\u062a\u0628\u0639\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u064a\u0643\u062a\u0641\u064a \u0628\u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0641\u0631\u0639 \u0623\u0648 \u0645\u062e\u0632\u0646 \u0623\u0648 \u0645\u0643\u062a\u0628 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0623\u0648 \u0641\u064a \u062e\u0627\u0631\u062c\u0647\u0627 \u0642\u062f \u0627\u0633\u062a\u0628\u062f\u0644 \u0628\u0645\u0639\u064a\u0627\u0631 \u0622\u062e\u0631 \u0641\u0642\u062f \u0630\u0647\u0628 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0645\u0639\u0638\u0645 \u0623\u062d\u0643\u0627\u0645\u0647 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u0628\u0645\u0642\u062a\u0636\u0627\u0647 \u064a\u062d\u062f\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0646\u0634\u0623\u0629 \u0645\u0627 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0623\u0645 \u0644\u0627 \u0644\u064a\u0633 \u0641\u064a \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0645\u0627 \u0641\u064a\u0647\u0627 \u0648\u0625\u0646\u0645\u0627 \u0647\u0648 \u0641\u064a \u0645\u0628\u0627\u0634\u0631\u062a\u0647\u0627 \u0639\u0627\u062f\u0629\u064b \u0644\u0646\u0634\u0627\u0637 \u0635\u0646\u0627\u0639\u064a \u0623\u0648 \u062a\u062c\u0627\u0631\u064a \u0641\u064a\u0647\u0627 \u0648\u0645\u0646 \u062b\u0645 \u0641\u0625\u0646 \u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637 \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0645 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u062a\u0648\u062c\u0628 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0630\u0644\u0643 \u0644\u0627 \u064a\u062e\u0636\u0639 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u0645\u062d\u0644 \u0644\u0630\u0644\u0643 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0627\u0644\u0639\u0628\u0631\u0629 \u0628\u0645\u0632\u0627\u0648\u0644\u0629 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0628\u0635\u0631\u0641 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0648\u062c\u0648\u062f \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0623\u0648 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0644\u0627 \u062a\u062b\u0627\u0631 \u0625\u0644\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u0627\u0634\u0631 \u0646\u0634\u0627\u0637\u0647\u0627 \u062e\u0627\u0631\u062c \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0630\u064a \u064a\u0648\u062c\u062f \u0641\u064a\u0647\u0627 \u0645\u0631\u0643\u0632\u0647\u0627\u060c \u0648\u0644\u0647\u0630\u0627 \u0641\u0625\u0646\u0647 \u0644\u0648 \u0623\u0646 \u0645\u0646\u0634\u0623\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u062c\u0646\u062a \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u0648\u0627\u0633\u0637\u0629 \u0648\u0643\u064a\u0644 \u0639\u0646\u0647\u0627 \u0623\u0648 \u0645\u0645\u062b\u0644 \u0623\u0648 \u0634\u0631\u0643\u0629 \u0635\u063a\u0631\u0649 (\u0628\u0646\u062a) \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0648\u0643\u064a\u0644 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0635\u063a\u0631\u0649 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062a\u064a \u0628\u0627\u0634\u0631\u062a \u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0647\u0648 \u0645\u0635\u062f\u0631 \u0647\u0630\u0627 \u0627\u0644\u0631\u0628\u062d.
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\n\u0648\u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0625\u062d\u062f\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0647\u0630\u0647 \u062a\u0642\u0648\u0645 \u0628\u0639\u0642\u062f \u0628\u0639\u0636 \u0627\u0644\u0642\u0631\u0648\u0636.. \u0625\u0644\u062e \u0628\u0648\u0633\u0627\u0637\u0629 \u0633\u0645\u0627\u0633\u0631\u0629 \u0623\u0648 \u0648\u0643\u0644\u0627\u0621 \u0628\u062d\u0631\u064a\u064a\u0646 \u0645\u0648\u062c\u0648\u062f\u064a\u0646 \u0628\u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0644\u0647\u0645 \u0634\u062e\u0635\u064a\u0629 \u062e\u0627\u0635\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0634\u062e\u0635\u064a\u062a\u0647\u0627 \u0648\u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0645 \u062d\u0642 \u0627\u0644\u062a\u0639\u0647\u062f \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u0625\u0646 \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0627\u0644\u0645\u0646\u0641\u0635\u0644 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u062a\u062a\u0648\u0641\u0631 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629.
\n\u0648\u0645\u0646 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0628\u0627\u0631\u0632\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u062d\u0643\u0645 \u0645\u062d\u0643\u0645\u0629 \u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 2 \u064a\u0646\u0627\u064a\u0631 \u0633\u0646\u0629 1951 \u0631\u0626\u0627\u0633\u0629 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0645\u062d\u0645\u062f \u0635\u0627\u062f\u0642 \u0628\u0643 \u0642\u0636\u064a\u0629 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u0645\u0642\u064a\u062f \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0631\u0642\u0645 (115).
\n\u0628\u062a\u0627\u0631\u064a\u062e 11 \u0645\u0627\u064a\u0648 1940 \u062d\u0643\u0645\u062a \u0645\u062d\u0643\u0645\u0629 \u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0628\u0623\u0646 \u0634\u0631\u0643\u0629 \u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0630\u0644\u0643 \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0623\u062a\u064a:
\n1 – \u0623\u0646\u0647 \u062b\u0627\u0628\u062a \u0623\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u064a\u0645\u062b\u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628\u062a \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u063a\u0644 \u0628\u0627\u0644\u0633\u0645\u0633\u0631\u0629 \u0648\u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0648\u0644\u0629 \u062a\u062a\u0642\u0627\u0636\u0627\u0647\u0627.
\n2 – \u0625\u0646 \u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628 \u0644\u064a\u0645\u062a\u062f \u0644\u064a\u0633\u062a \u0641\u0631\u0639\u064b\u0627 \u0644\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u0625\u0646\u0645\u0627 \u0647\u064a \u0645\u0646\u0634\u0623\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0644\u0627 \u062a\u0645\u0644\u0643 \u062d\u0642 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0639\u0646\u0647\u0627 \u0648\u0625\u0644\u0632\u0627\u0645\u0647\u0627 \u0628\u063a\u064a\u0631 \u0631\u0636\u0627\u0647\u0627.
\n3 – \u0625\u0646\u0647 \u0644\u0627 \u064a\u0635\u062d \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0645\u0633\u062a\u063a\u0644\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0635\u0631 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u0644\u0632\u0645 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0644\u0627 \u0645\u062c\u0631\u062f \u062d\u0635\u0648\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0648\u0633\u0627\u0637\u0629 \u0648\u0643\u0644\u0627\u0621 \u0645\u0633\u062a\u0642\u0644\u064a\u0646 \u0648\u0623\u0646 \u0627\u0644\u0642\u0648\u0644 \u0628\u063a\u064a\u0631 \u0630\u0644\u0643 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0623\u0646 \u064a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0643\u0644 \u0645\u0627 \u064a\u0646\u062a\u062c \u0645\u0646 \u0631\u0628\u062d \u0639\u0646 \u0623\u064a\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062a\u062c\u0631\u064a\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0628\u064a\u0639 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u0631\u062f\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0628\u0644\u0627 \u0634\u0643.
\n4 – \u0625\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641\u0629 \u062a\u0645\u0633\u0643\u062a \u0641\u064a \u0642\u0636\u064a\u0629 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u062e\u062f\u064a\u0648\u064a\u0629 \u0628\u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u062d\u0636\u0647\u0627 \u0627\u0644\u0622\u0646 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0639\u0648\u0649.
\n\u0623\u0645\u0627 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u062a\u0633\u062a\u0646\u062f \u0641\u064a \u0627\u062f\u0639\u0627\u0626\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0622\u062a\u064a:
\n1 – \u0625\u0646 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0634\u062d\u0646 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628\u062a \u0647\u064a \u0646\u0645\u0627\u0630\u062c \u0645\u0637\u0628\u0648\u0639\u0629 \u0628\u0627\u0633\u0645 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627.
\n2 – \u0625\u0646 \u0627\u0644\u062e\u0637\u0627\u0628 \u0627\u0644\u0645\u0624\u0631\u062e 29 \u0645\u0627\u0631\u0633 1926 \u0627\u0644\u0645\u0642\u062f\u0645 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u0627\u0644\u0645\u0648\u062c\u0647 \u0645\u0646 \u0645\u062f\u064a\u0631\u0647\u0627 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628\u062a \u064a\u062f\u0644 \u0639\u0644\u0649 \u0648\u062c\u0648\u062f \u062a\u0641\u0648\u064a\u0636 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0625\u0630 \u062c\u0627\u0621 \u0641\u064a \u0627\u0644\u062e\u0637\u0627\u0628 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 (\u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u062a\u0639\u064a\u064a\u0646\u064a \u0645\u062f\u064a\u0631\u064b\u0627 \u0645\u0646\u062a\u062f\u0628\u064b\u0627 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 (\u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646 \u0644\u064a\u0645\u062a\u062f) \u0631\u0623\u064a\u062a \u0623\u0646 \u0623\u0633\u062a\u0639\u0631\u0636 \u062d\u0627\u0644\u0629 \u062a\u0648\u0643\u064a\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0641\u0628\u062e\u0635\u0648\u0635 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0633\u062a\u0633\u062a\u0645\u0631\u0648\u0646 \u0641\u064a \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0644\u0634\u0631\u0643\u0629 \u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646 \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0648\u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0628\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u062d\u0627\u0644\u064a\u064b\u0627 \u0648\u0633\u0646\u062e\u0637\u0631\u0643\u0645 \u0645\u0646 \u0648\u0642\u062a \u0644\u0622\u062e\u0631 \u0628\u0645\u0627 \u0642\u062f \u064a\u0637\u0631\u0623 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0627\u062a \u0645\u0646 \u062a\u0639\u062f\u064a\u0644 \u0648\u0633\u062a\u0646\u062d\u0635\u0631 \u0645\u0647\u0645\u062a\u0643\u0645 \u0641\u064a \u0627\u0633\u062a\u0644\u0627\u0645 \u0648\u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0641\u0631\u063a\u0629 \u0648\u0627\u0644\u0645\u0634\u062d\u0648\u0646\u0629 \u0639\u0644\u0649 \u0628\u0648\u0627\u062e\u0631 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646 \u0648\u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0637\u0644\u0628\u0627\u062a \u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u0631\u0643\u0627\u0628 \u0637\u0628\u0642\u064b\u0627 \u0644\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631 \u0625\u0644\u064a\u0643\u0645 \u0645\u0646 \u0648\u0642\u062a \u0644\u0622\u062e\u0631 \u0645\u0646 \u0634\u0631\u0643\u0629 \u0628\u0631\u0646\u0633 \u0644\u0627\u064a\u0646).
\n3 – \u0625\u0646 \u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628\u062a \u0644\u064a\u0645\u062a\u062f \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0648\u0643\u0627\u0644\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0634\u0631\u0643\u0629 \u0645\u0644\u0627\u062d\u0629 \u0623\u062e\u0631\u0649 \u0644\u0627 \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0635\u0641\u0629 \u0627\u0644\u0645\u0645\u062b\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0645\u0639 \u0643\u0648\u0646\u0647\u0627 \u0645\u0645\u062b\u0644\u0627\u064b \u062b\u0627\u0628\u062a\u064b\u0627 \u0644\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647 \u0641\u064a \u0645\u064a\u0646\u0627\u0621 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0628\u0644 \u0628\u0627\u0644\u0639\u0643\u0633 \u0641\u0625\u0646\u0647 \u064a\u0624\u064a\u062f \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0629 \u0648\u064a\u062f\u0644 \u0639\u0644\u0649 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0641\u064a\u0631\u0646\u0633 \u0625\u064a\u062c\u064a\u0628\u062a \u0644\u064a\u0645\u062a\u062f \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0633\u0645\u0633\u0627\u0631 \u0639\u0627\u062f\u064a \u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0646\u0642\u0644 \u0625\u0630 \u0623\u0646 \u0627\u0644\u0645\u0645\u062b\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u064a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628 \u0628\u064a\u062a \u0623\u0648 \u0639\u062f\u0629 \u0628\u064a\u0648\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0644\u0627 \u064a\u0639\u0631\u0636 \u062e\u062f\u0645\u0627\u062a\u0647 \u0639\u0644\u0649 \u0627\u0644\u0643\u0627\u0641\u0629 \u0645\u062b\u0644 \u0627\u0644\u0633\u0645\u0627\u0633\u0631\u0629.
\n\u0648\u0645\u0646 \u0636\u0645\u0646 \u0645\u0627 \u0627\u0633\u062a\u0646\u062f\u062a \u0639\u0644\u064a\u0647 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0628\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0641\u064a \u062d\u0643\u0645\u0647\u0627 \u0627\u0644\u0635\u0627\u062f\u0631 \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0641\u0631\u0642\u062a\u0647\u0627 \u0628\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0647\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0627\u0634\u0631\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0628\u062d\u0643\u0645 \u0648\u0638\u064a\u0641\u062a\u0647\u0627 \u0648\u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0646\u0642\u0644 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0628\u062d\u0627\u0631 \u0648\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0646\u062d\u0635\u0631 \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u062a\u0644\u0642\u064a \u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0646\u0642\u0644 \u0648\u0634\u062d\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u062a\u0641\u0631\u064a\u063a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0646\u0626 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0631 \u0628\u0647\u0627 \u0628\u0648\u0627\u062e\u0631\u0647\u0627 \u0648\u0647\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0639\u0627\u062f\u0629\u064b \u0627\u0644\u0633\u0645\u0627\u0633\u0631\u0629 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0628\u062d\u0631\u064a\u064a\u0646 \u0648\u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0644\u0645\u0628\u062f\u0623 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0646\u0642\u0644 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0625\u0630 \u0623\u0646\u0647\u0627 \u062c\u0645\u064a\u0639\u064b\u0627 \u062a\u062a\u0645 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.
\n\u0623\u0645\u0627 \u0639\u0645\u0644\u064a\u0629 \u062a\u0644\u0642\u064a \u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0646\u0642\u0644 \u0648\u0628\u064a\u0639 \u0627\u0644\u062a\u0630\u0627\u0643\u0631 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0646\u0648\u0644\u0648\u0646 \u0641\u0625\u0646\u0647\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0623\u0648 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0630\u064a \u062a\u062a\u0645 \u0641\u064a\u0647 \u0648\u0628\u0645\u0642\u062f\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u0642\u0637 \u0648\u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0630\u064a \u064a\u062c\u0646\u064a\u0647 \u0633\u0645\u0627\u0633\u0631\u0629 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0628\u062d\u0631\u064a\u0648\u0646 \u0645\u0646 \u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0642\u0627\u0636\u0648\u0646\u0647\u0627 \u0639\u0646 \u0648\u0633\u0627\u0637\u062a\u0647\u0645 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0648\u0642\u064a\u0627\u0645\u0647\u0645 \u0628\u062a\u0644\u0643 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0634\u064a\u0626\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0646\u0642\u0644 \u0630\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0630\u0627 \u0645\u0627 \u0643\u0627\u0646 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0645\u0643\u0627\u062a\u0628 \u062e\u0627\u0635\u0629 \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0627\u0633\u0645\u0647\u0627 \u0641\u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u062a\u0639\u062a\u0628\u0631 \u0645\u0646\u0634\u0622\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0642\u062f \u062c\u0631\u0649 \u0627\u0644\u0642\u0636\u0627\u0621 \u0641\u064a \u0645\u0635\u0631 \u0639\u0644\u0649 \u0630\u0644\u0643 (\u0627\u0646\u0638\u0631 \u0642\u0636\u064a\u0629 \u0631\u0642\u0645 (25) \u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u062a\u062c\u0627\u0631\u064a \u0631\u0642\u0645 (6) \u062d\u0643\u0645 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 20 \u064a\u0648\u0646\u064a\u0629 1949).
\n\u0648\u0644\u0625\u0639\u0637\u0627\u0621 \u0635\u0648\u0631\u0629 \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0631\u0623\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0645\u0635\u0631\u064a \u0646\u0648\u0631\u062f \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0641\u064a \u062f\u0639\u0627\u0648\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u063a\u0632\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u064a \u0634\u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639 \u0627\u0644\u0623\u0642\u0637\u0627\u0646 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0645\u0646 \u0645\u0635\u0631 \u0648\u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0627\u062a\u062c \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0645\u0635\u0631.
\n\u0648\u062a\u0646\u062d\u0635\u0631 \u0638\u0631\u0648\u0641\u0647\u0627 \u062c\u0645\u064a\u0639\u064b\u0627 \u0641\u064a \u0623\u0646 \u0639\u062f\u062f\u064b\u0627 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u063a\u0632\u0644 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0628\u0644\u062c\u064a\u0643\u0627 \u0648\u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u0648\u0627\u0644\u0635\u064a\u0646 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u062c\u0631\u062a \u0639\u0644\u0649 \u0623\u0646 \u062a\u0634\u062a\u0631\u064a \u0645\u0646 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0623\u0642\u0637\u0627\u0646\u064b\u0627 \u0628\u0642\u0635\u062f \u062a\u0635\u062f\u064a\u0631\u0647\u0627 \u0644\u063a\u0632\u0644\u0647\u0627 \u0648\u0646\u0633\u062c\u0647\u0627 \u0628\u0645\u0635\u0627\u0646\u0639\u0647\u0627 \u0628\u0627\u0644\u062e\u0627\u0631\u062c \u0648\u0647\u064a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u064a\u0644 \u062a\u0643\u0644\u0641 \u0628\u064a\u0648\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0628\u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062d\u0633\u0627\u0628\u0647\u0627 \u062b\u0645 \u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u0623\u0642\u0637\u0627\u0646 \u0628\u0639\u062f \u0630\u0644\u0643.
\n\u0648\u0644\u0643\u0646 \u062d\u062f\u062b \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0631\u062a\u0641\u0627\u0639 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0637\u0646 \u0627\u0644\u0645\u0635\u0631\u064a \u0623\u0646 \u0631\u0623\u062a \u0628\u0639\u0636 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u064a\u0639 \u062c\u0627\u0646\u0628 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0642\u0637\u0627\u0646 \u0641\u064a \u0645\u0635\u0631 \u0648\u062a\u062d\u0642\u0642 \u0644\u0647\u0627 \u0645\u0646 \u0630\u0644\u0643 \u0631\u0628\u062d \u0623\u0631\u0627\u062f\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u062e\u0636\u0627\u0639\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0639\u0627\u0631\u0636\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0623\u0646\u0647\u0627 \u0639\u0645\u0644\u064a\u0627\u062a \u0639\u0627\u0631\u0636\u0629 \u062b\u0645 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0645\u0644\u0643 \u0641\u064a \u0645\u0635\u0631 \u0645\u0646\u0634\u0622\u062a \u0645\u0633\u062a\u0642\u0644\u0629.
\n\u0642\u062f \u0623\u062e\u0630\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0628\u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0646\u0648\u0631\u062f \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062d\u0643\u0645\u0647\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0625\u062d\u062f\u0649 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u0641\u0627\u0646\u0646 \u0647\u0648\u062c\u0627\u0631\u062f\u0646 \u0628\u0648\u0646\u0646 \u0627\u0644\u0628\u0644\u062c\u064a\u0643\u064a\u0629 \u0648\u0642\u062f \u0635\u062f\u0631 \u0627\u0644\u062d\u0643\u0645 \u0628\u062a\u0627\u0631\u064a\u062e 25 \u0645\u0627\u0631\u0633 1949 \u0648\u062c\u0627\u0621 \u0628\u0647 \u0645\u0627 \u064a\u0644\u064a:
\n(\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0645\u0646 \u0627\u0644\u062b\u0627\u0628\u062a \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u064a\u0648\u062c\u062f \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0628\u0644\u062c\u064a\u0643\u0627 \u0648\u0644\u064a\u0633 \u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0645\u0643\u062a\u0628\u064b\u0627 \u0623\u0648 \u0641\u0631\u0639\u064b\u0627 \u0623\u0648 \u062a\u0645\u062b\u064a\u0644\u0627\u064b \u0645\u0646 \u0623\u064a \u0646\u0648\u0639 \u0643\u0627\u0646).
\n(\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0645\u0627 \u062f\u0627\u0645\u062a \u0644\u0627 \u062a\u0645\u0644\u0643 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0635\u0631 \u0641\u0647\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0645\u0634\u062a\u063a\u0644\u0629 \u0628\u0647\u0627 \u0630\u0644\u0643 \u0623\u0646 \u0641\u0643\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0641\u064a \u0645\u0635\u0631 \u062a\u0633\u062a\u0644\u0632\u0645 \u062d\u062a\u0645\u064b\u0627 \u0648\u062c\u0648\u062f \u0645\u0631\u0643\u0632 \u062a\u0645\u062b\u064a\u0644\u064a \u0644\u0647\u0627 \u0628\u0645\u0635\u0631<\/p>\n

Etablissement repr\u00e9sentatif quelconque en Egypte<\/strong><\/span><\/p>\n

(\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0625\u0630\u0627 \u062a\u0631\u0643\u0646\u0627 \u062c\u0627\u0646\u0628\u064b\u0627 \u0647\u0630\u0627 \u0627\u0644\u0634\u0631\u0637 \u0641\u0625\u0646\u0647 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0645\u0635\u0631 \u0648\u0647\u0630\u0627 \u062a\u0641\u0633\u064a\u0631 \u064a\u062a\u0639\u0627\u0631\u0636 \u0645\u0639 \u0645\u0628\u062f\u0623 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633\u0647\u060c \u0648\u0644\u0648 \u0643\u0627\u0646 \u0627\u0644\u0623\u0645\u0631 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u062d\u0648 \u0644\u0635\u0627\u063a \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0646\u0635 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0622\u062e\u0631 \u0645\u0642\u062a\u0636\u0627\u0647 \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u062c\u0628\u0649 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0627\u062a\u062c \u0645\u0646 \u0623\u064a\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u0629 \u062a\u062c\u0631\u064a \u0641\u064a \u0645\u0635\u0631).
\n(\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643 \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639 \u0627\u0644\u0623\u0642\u0637\u0627\u0646 \u0641\u064a \u0645\u0635\u0631 \u0623\u0646\u0647\u0627 \u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648\u0644\u0627 \u062a\u062e\u0636\u0639 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0644\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629…..).
\n\u0648\u064a\u062a\u0628\u064a\u0646 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u0647 \u0648\u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u0645\u0627\u062b\u0644\u0629 \u0623\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0642\u0631\u0631\u062a \u0623\u0646\u0647 \u0644\u0627 \u064a\u0648\u062c\u062f \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a (\u0645\u0646\u0634\u0623\u0629) \u0628\u0627\u0644\u0645\u0639\u0646\u0649 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0641\u064a \u0646\u0635 \u0627\u0644\u0645\u0627\u062f\u0629 (23) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0633\u0646\u0629 1939 \u0643\u0645\u0627 \u0623\u0646\u0647 \u064a\u0646\u0642\u0635\u0647\u0627 \u0634\u0631\u0637 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631 \u0623\u064a\u0636\u064b\u0627.
\n\u0648\u0642\u062f \u0631\u0641\u0639\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0633\u062a\u0626\u0646\u0627\u0641\u064b\u0627 \u0639\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0641\u0623\u064a\u062f\u062a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0628\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629\u060c \u0648\u0646\u0648\u0631\u062f \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0645\u0627 \u0648\u0631\u062f \u0628\u062d\u0643\u0645 \u0645\u062d\u0643\u0645\u0629 \u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 2 \u064a\u0646\u0627\u064a\u0631 \u0633\u0646\u0629 1951 \u0641\u064a \u062f\u0639\u0648\u0649 \u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062e\u0634\u0627\u0628 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0634\u0646\u063a\u0647\u0627\u064a.
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0646\u062a \u0627\u0633\u062a\u0626\u0646\u0627\u0641\u0647\u0627 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0642\u0631\u0631\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641\u0629 \u0639\u0644\u064a\u0647\u0627 \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0645\u0644\u0643 \u0645\u0624\u0633\u0633\u0629 \u0628\u0627\u0644\u0642\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u062d\u062a\u0649 \u064a\u0645\u0643\u0646 \u0625\u062e\u0636\u0627\u0639\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (14) \u0644\u0633\u0646\u0629 1939 \u0645\u0639 \u0623\u0646 \u0645\u0641\u0647\u0648\u0645 \u062a\u0644\u0643 \u0627\u0644\u0645\u0627\u062f\u0629 \u0623\u0646 \u0627\u0644\u0639\u0628\u0631\u0629 \u0628\u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0627\u0644\u0645\u0646\u0634\u0626\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0627 \u0628\u0627\u0644\u0645\u0638\u0627\u0647\u0631 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0631\u0636 \u0648\u062c\u0648\u062f \u0647\u0630\u0647 \u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u064a\u0642\u0636\u064a \u0628\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0641\u0625\u0646\u0647 \u0644\u0627 \u064a\u0642\u0635\u062f \u0628\u0630\u0644\u0643 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0630\u0627\u062a\u0647\u0627 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0623\u0648 \u0623\u0633\u0627\u0633\u064b\u0627 \u0648\u0625\u0646\u0645\u0627 \u064a\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u062a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0628\u0645\u0627 \u0623\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0627\u0644\u062a\u064a \u0631\u0623\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0642\u062f \u062a\u0645\u062a \u0628\u0627\u0644\u0642\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0639\u0646 \u0628\u0636\u0627\u0639\u0629 \u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u0647 \u0644\u0630\u0644\u0643 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062e\u0627\u0636\u0639\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0648\u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629.<\/span>
\n(\u0648\u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u062a\u0631\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 \u0628\u0623\u0646\u0647\u0627 \u0634\u0631\u0643\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0642\u0631\u0647\u0627 \u0634\u0646\u063a\u0647\u0627\u064a \u0648\u0623\u0646\u0647\u0627 \u0627\u0634\u062a\u0631\u062a \u0641\u064a 17 \u0623\u0643\u062a\u0648\u0628\u0631 1946 \u0639\u0644\u0649 \u0623\u062b\u0631 \u0628\u0639\u0636 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0623\u0642\u0637\u0627\u0646 \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0635\u0631\u064a\u0629 300 \u0628\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u0642\u0637\u0646\u060c \u0648\u0644\u0645 \u064a\u0631\u0633\u0644 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0643\u0645\u064a\u0629 \u0633\u0648\u0649 100 \u0628\u0627\u0644\u0629 \u0648\u0639\u0644\u0649 \u0623\u062b\u0631 \u0635\u0639\u0648\u062f \u0643\u0628\u064a\u0631 \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0642\u0637\u0646 \u0627\u062a\u0641\u0642 \u0627\u0644\u0637\u0631\u0641\u0627\u0646 \u0628\u062a\u0627\u0631\u064a\u062e 4 \u0641\u0628\u0631\u0627\u064a\u0631 1948 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0633\u062a\u0631\u062f \u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0642\u0637\u0627\u0646 \u0643\u0645\u064a\u0629 \u0627\u0644\u0642\u0637\u0646 \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0633\u0644\u0645 \u0628\u0639\u062f \u0645\u0642\u0627\u0628\u0644 \u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0633\u0639\u0631 \u0642\u062f\u0631\u0647 3429 \u062c\u0646\u064a\u0647\u064b\u0627 \u064a\u062f\u0641\u0639 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641\u0629 \u0641\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u0641\u064a\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0642\u0629 \u0643\u0627\u0646\u062a \u0646\u062a\u064a\u062c\u062a\u0647\u0627 \u0623\u0646 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u064a\u062c\u0628 \u0623\u0646 \u062a\u062f\u062e\u0644 \u0641\u064a \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0635\u064a\u0646 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0633\u0641\u0631 \u0639\u0646\u0647\u0627 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u064a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0630\u0644\u0643 \u0623\u0646\u0647 \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u0642\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0625\u0646\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (14) \u0633\u0646\u0629 1939\u060c<\/p>\n

\u0648\u0644\u0627\u0646\u0637\u0628\u0627\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 \u064a\u062c\u0628 \u062a\u0648\u0641\u0631 \u0634\u0631\u0637\u064a\u0646:<\/span>
\n\u0627\u0644\u0623\u0648\u0644:<\/strong><\/span> \u0623\u0646\u062a \u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u0646\u0634\u0623\u0629.
\n\u0648\u0627\u0644\u062b\u0627\u0646\u064a:<\/strong><\/span> \u0623\u0646 \u062a\u0645\u0627\u0631\u0633 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0639\u0645\u0644\u0647\u0627 \u0648\u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0637\u0631 \u0627\u0644\u0645\u0635\u0631\u064a \u0648\u0644\u0627 \u064a\u062a\u062d\u0642\u0642 \u0648\u0627\u062d\u062f \u0645\u0646 \u0647\u0630\u064a\u0646 \u0627\u0644\u0634\u0631\u0637\u064a\u0646 \u0641\u064a \u0627\u0644\u0646\u0632\u0627\u0639 \u0627\u0644\u0630\u064a \u0646\u062d\u0646 \u0628\u0635\u062f\u062f\u0647.
\n\u0648\u062d\u064a\u062b \u0625\u0646\u0647 \u0628\u0639\u062f \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0641\u0627\u0644\u062b\u0627\u0628\u062a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0642\u0631\u0647\u0627 \u0641\u064a \u0634\u0646\u063a\u0647\u0627\u064a \u0648\u0644\u064a\u0633 \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0641\u064a \u0645\u0635\u0631 \u0643\u0645\u0627 \u0623\u0646\u0647 \u0644\u064a\u0633 \u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0648\u0643\u064a\u0644 \u0623\u0648 \u0641\u0631\u0639 \u0623\u0648 \u0645\u0645\u062b\u0644 \u0648\u062b\u0627\u0628\u062a \u0623\u064a\u0636\u064b\u0627 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0644\u0645 \u064a\u0633\u0628\u0642 \u0644\u0647\u0627 \u0634\u0631\u0627\u0621 \u0623\u0642\u0637\u0627\u0646 \u0648\u0628\u064a\u0639\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0641\u064a\u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0646\u0632\u0627\u0639.
\n\u0648\u062d\u064a\u062b \u0625\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 (83) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (14) \u0633\u0646\u0629 1939 \u062a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646\u0647 (\u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631)\u060c \u0648\u0645\u0641\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0646\u0635 \u064a\u0633\u062a\u0644\u0632\u0645 \u0644\u0643\u064a \u062a\u0635\u0628\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u062d\u0642\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u062a\u0648\u0641\u0631 \u0631\u0643\u0646\u064a\u0646:
\n\u0627\u0644\u0623\u0648\u0644<\/strong><\/span>: \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u0646\u0634\u0623\u0629.
\n\u0648\u0627\u0644\u062b\u0627\u0646\u064a:<\/strong><\/span> \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0633\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631.
\n\u0648\u062d\u064a\u062b \u0625\u0646 \u0647\u0630\u064a\u0646 \u0627\u0644\u0631\u0643\u0646\u064a\u0646 \u063a\u064a\u0631 \u0645\u062a\u0648\u0641\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0639\u0644\u064a\u0647\u0627 \u0644\u0623\u0646\u0647 \u0644\u064a\u0633 \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648\u0644\u0623\u0646 \u0645\u0631\u0643\u0632 \u0639\u0645\u0644\u0647\u0627 \u0648\u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u0634\u0646\u063a\u0647\u0627\u064a \u0648\u0645\u0627 \u0635\u0641\u0642\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0642\u0637\u0646 \u0627\u0644\u062a\u064a \u0642\u0627\u0645\u062a \u0628\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0625\u0644\u0627 \u0635\u0641\u0642\u0629 \u0645\u0646\u0641\u0631\u062f\u0629 \u0648\u0644\u064a\u0633\u062a \u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0635\u0628\u063a\u0629 \u0645\u0633\u062a\u062f\u064a\u0645\u0629 \u0648\u0642\u062f \u0627\u0633\u062a\u0642\u0631 \u0627\u0644\u0631\u0623\u064a \u0641\u0642\u0647\u064b\u0627 \u0648\u0642\u0636\u0627\u0621\u064b \u0639\u0644\u0649 \u0639\u062f\u0645 \u0625\u062e\u0636\u0627\u0639 \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0646\u0641\u0631\u062f\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0648\u0628\u0630\u0644\u0643 \u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0633\u062a\u0623\u0646\u0641 \u0641\u064a \u0645\u062d\u0644\u0647…).
\n\u062d\u0643\u0645 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0628\u062a\u0627\u0631\u064a\u062e \u0623\u0648\u0644 \u064a\u0648\u0646\u064a\u0629 1949 \u0641\u064a \u062f\u0639\u0648\u0649 \u0634\u0631\u0643\u0629 \u0623\u0645\u064a\u0631\u0643\u0627\u0646 \u0643\u0633\u0628\u0648\u0631\u062a \u0644\u0627\u064a\u062a\u0631 \u0648\u0647\u064a \u0634\u0631\u0643\u0629 \u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u0644\u0645\u0644\u0627\u062d\u0629 \u064a\u0645\u062b\u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u062a\u0648\u0643\u064a\u0644 \u0623\u0648 \u0641\u0631\u0639 (\u0648\u0627\u0644\u062d\u0643\u0645 \u0645\u0646\u0634\u0648\u0631 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 \u0633\u064a\u0633\u062a\u0648 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0635\u0640 237 – 238).
\n\u0648\u0643\u0627\u0646 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0646\u0632\u0627\u0639 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0639\u0648\u0649 \u064a\u062a\u0646\u0627\u0648\u0644 \u0645\u0646 \u062c\u0647\u0629 \u062e\u0636\u0648\u0639 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u0627\u0628 \u0627\u0644\u0623\u0648\u0644 \u0623\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629 \u062d\u064a\u062b \u0639\u0627\u0631\u0636\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0625\u0646\u0647\u0627 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0643\u0645\u0627 \u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0646\u0632\u0627\u0639 \u0623\u064a\u0636\u064b\u0627 \u062a\u062d\u062f\u064a\u062f \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0625\u0630 \u0644\u0645 \u062a\u0646\u0627\u0632\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0628\u062f\u0623 \u0637\u0644\u0648\u0639\u0647\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0643\u0646\u0647\u0627 \u0637\u0644\u0628\u062a \u0623\u0646 \u064a\u0643\u0648\u0646 \u062a\u062d\u062f\u064a\u062f \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u0648\u0644\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0639\u0644\u0649 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0627\u0645 \u0628\u0647\u0627 \u0641\u0631\u0639\u0647\u0627 \u0641\u064a \u0645\u0635\u0631 \u0645\u062e\u0635\u0648\u0645\u064b\u0627 \u0645\u0646\u0647\u0627 \u0645\u0635\u0627\u0631\u064a\u0641 \u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0639 \u0648\u0646\u0641\u0642\u0627\u062a\u0647 \u0647\u0630\u0627 \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0631\u0627\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0645\u062c\u0645\u0648\u0639 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0641\u0631\u0648\u0639\u0647\u0627 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0645\u062c\u0645\u0648\u0639 \u062f\u062e\u0644\u0647\u0627 \u0645\u0646 \u0641\u0631\u0639\u0647\u0627 \u0628\u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629.
\n\u0648\u0642\u062f \u0633\u0628\u0642 \u0623\u0646 \u0639\u0631\u0636\u0646\u0627 \u0644\u0637\u0631\u064a\u0642\u0629 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0634\u0631\u062d\u0646\u0627 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0643\u0645\u0627 \u0628\u064a\u0646\u0627 \u0631\u0623\u064a \u062e\u0628\u0631\u0627\u0621 \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639.
\n\u0648\u0642\u062f \u0623\u062e\u0630\u062a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0639\u0648\u0649 \u0628\u0645\u0628\u062f\u0623 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u0627\u0645 \u0628\u0647\u0627 \u0641\u0631\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0635\u0631.
\n\u0648\u0646\u0648\u0631\u062f \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062d\u064a\u062b\u064a\u0627\u062a \u0627\u0644\u062d\u0643\u0645 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062e\u0635\u0648\u0635:<\/p>\n

(Attendu quant \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices commerciaux, qu\u2019aux termes de I\u2019article 42 de la lio, l\u2019imp\u00f4t doit \u00eatre \u00e9tabli sur les b\u00e9nefices r\u00e9els de l\u2019entreprise.
\n(Attendu que la m\u00e9thode adopt\u00e9e par l\u2019adinistration pour d\u00e9terminer les b\u00e9n\u00e9fices de la filiale de la demanderesse en Egypte, est une m\u00e9thode forfaitaire et arbitraire \u00e0 laquelle on ne saurait avoir recours qu\u2019en l\u2019absence de tout autre moyen pour \u00e9terminer les b\u00e9n\u00e9fices r\u00e9els de la filiale.<\/span>
\n (Attendu qu\u2019il y a lieu, en outre, de relever que la m\u00e9thode de r\u00e9partition des b\u00e9n\u00e9fices globaux r\u00e9alis\u00e9s par l\u2019entreprise selon les recettes de fr\u00eats et de passagers, ne tient pas compte du fait que d\u2019habitude les services principaux des compagnies de navigation qui sont les principaux producteurs des b\u00e9n\u00e9fices, se trouvent concentr\u00e9es au Si\u00e9ge social et que le transport de personnes et des marchandises, pour lequel les passages et fr\u00eats sont pay\u00e9s s\u2019effectue en dehors du territoire \u00e9gyptien.<\/span>
\n(Que donc, l\u2019importance des recettes encaiss\u00e9es par les filiales a l\u2019\u00e9lranger, ne constitue nullement une mesure juste pour d\u00e9terminer la part des b\u00e9n\u00e9fices due \u00e0 l\u2019activit\u00e9 commerciale des dites filiales).
\n(Attendu qu\u2019en l\u2019esp\u00e9ce la m\u00e9thode pr\u00e9conis\u00e9e par l\u2019Ad ministration doit d\u2019autant plus \u00eatre rejet\u00e9e, que les b\u00e9n\u00e9fices r\u00e9els r\u00e9alis\u00e9s par la Soci\u00e9t\u00e9 demanderesse par sa filiale \u00e0 Alexandrie sont effectivement ceux r\u00e9sultant de la comptabilit\u00e9 de cette derni\u00e9re).
\n(Attendu en effet, qu\u2019il est constant que l\u2019activit\u00e9 de cette filiale se limite \u00e0 recueillir du fr\u00eat et des passages et \u00e0 prendre consignation des marchandises, activit\u00e9 identique \u00e0 celle deploy\u00e9e par les courtiers maritimes \u00e9tablis sur place:
\n(Attendu que le b\u00e9n\u00e9fice r\u00e9el que la filiale d\u2019Alexandrie procure donc \u00e0 la soci\u00e9t\u00e9 demanderesse est exactement repr\u00e9sent\u00e9 par le b\u00e9n\u00e9fice qu\u2019aurait r\u00e9alis\u00e9 le courtier maritime que la demanderesse aurait \u00e9t\u00e9 oblig\u00e9e d\u2019employer si elle n\u2019avait fond\u00e9 une filiale).<\/span>
\n(Attendu que d\u2019autre part, il n\u2019y a pas de raison pour admettre que le b\u00e9n\u00e9fice r\u00e9alis\u00e9 par la filiale d\u2019une compagnie de navigation \u00e9trang\u00e9re, qui en r\u00e9alit\u00e9 ne d\u00e9ploie pas d\u2019autre actiautre base que le b\u00e9n\u00e9fice des courtiers maritimes).
\n(Attendu que la comptablilit\u00e9 r\u00e9guli\u00e8re de la filiale de la demandersse \u00e0 Alexandrie \u00e9tant \u00e9tablie comme si elle \u00e9tait le courtier maritime de la demandersse, le b\u00e9n\u00e9fice net imposable doit \u00eatre fix\u00e9 sur la base de cette compabilite..)<\/p>\n

\u0647\u0630\u0647 \u0647\u064a \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062d\u0643\u0645 \u0648\u0644\u0639\u0644 \u0645\u0627 \u062f\u0641\u0639 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0625\u0644\u064a \u0627\u0644\u0633\u064a\u0631 \u0648\u0631\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0647\u0648 \u0627\u0644\u0636\u0631\u0648\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0625\u0630 \u0645\u0627 \u0645\u0646 \u0634\u0643 \u0641\u064a \u0623\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u0623\u062e\u0630\u062a \u0628\u0647\u0627 \u0623\u0633\u0647\u0644 \u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u062d\u064a\u062b \u064a\u0635\u0639\u0628 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u0627\u0644\u0641\u0631\u0639 \u0623\u0648 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629.
\n\u0648\u0623\u062e\u064a\u0631\u064b\u0627 \u0646\u0631\u0649 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0627\u064b \u0644\u0647\u0630\u0627 \u0627\u0644\u0639\u0631\u0636 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0621 \u0623\u0646 \u0646\u0634\u064a\u0631 \u0625\u0644\u0649 \u062d\u0643\u0645 \u0642\u0627\u0636\u064a \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u0639\u062c\u0644\u0629 \u0628\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u0633\u0643\u0646\u062f\u0631\u064a\u0629 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 26 \u0646\u0648\u0641\u0645\u0628\u0631 \u0633\u0646\u0629 1945 \u0641\u064a \u062f\u0639\u0648\u0649 \u0631\u0634\u064a\u062f \u0628\u0647\u0646\u0627 (\u0645\u062c\u0645\u0648\u0639\u0629 \u0633\u064a\u0633\u062a\u0648 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0635\u0640 18) \u062d\u064a\u062b \u0642\u0631\u0631:
\n(\u0645\u0627 \u062f\u0627\u0645\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0646\u0627\u0632\u0639 \u0639\u0644\u064a\u0647\u0627 \u062a\u062a\u0639\u0644\u0642 \u0628\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0635\u0629 \u0628\u064a\u0646 \u062a\u0627\u062c\u0631\u064a\u0646 \u0623\u062d\u062f\u0647\u0645\u0627 \u0645\u0642\u064a\u0645 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0646\u0647 \u064a\u062a\u0639\u064a\u0646 \u0625\u062e\u0636\u0627\u0639 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u0635\u0631\u060c \u0648\u0630\u0644\u0643 \u0644\u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0634\u062e\u0635\u064a\u0629 \u062a\u062a\u0628\u0639 \u0634\u062e\u0635 \u0627\u0644\u0645\u0645\u0648\u0644 \u0648\u0645\u062d\u0644 \u0625\u0642\u0627\u0645\u062a\u0647 \u0647\u0648 \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0630\u064a \u062a\u062d\u0642\u0642\u062a \u0641\u064a\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d).
\n\u0648\u064a\u0644\u0627\u062d\u0638 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 – \u0631\u063a\u0645 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u064a \u0648\u0635\u0644 \u0625\u0644\u064a\u0647\u0627 – \u0623\u0646\u0647 \u0644\u0645 \u064a\u062a\u062d\u0631\u064e \u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0628\u064a\u0631 \u0625\u0630 \u0645\u0646 \u0627\u0644\u0645\u0633\u0644\u0645 \u0628\u0647 \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u0639\u064a\u0646\u064a\u0629 \u0644\u0623\u0646\u0646\u0627 \u0646\u062a\u0646\u0627\u0648\u0644 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0625\u0646 \u0643\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0639 \u0642\u062f \u0623\u062f\u062e\u0644 \u0641\u064a \u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0628\u0639\u0636 \u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0643\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062e\u0635\u0645 \u0644\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629.
\n\u0648\u0642\u062f \u0623\u062b\u0627\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u0627\u0646 \u0627\u0644\u0643\u0628\u064a\u0631\u0627\u0646 \u062f\u0643\u062a\u0648\u0631 \u0632\u0647\u064a\u0631 \u0628\u0643 \u062c\u0631\u0627\u0646\u0647 \u0648\u0632\u064a\u062a\u0648\u0646 \u0628\u0643 \u0627\u0644\u0645\u062d\u0627\u0645\u064a\u0627\u0646 \u0628\u0642\u0636\u064a\u0629 \u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u062e\u062f\u064a\u0648\u064a\u0629 \u062a\u062d\u0648\u0644 \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0625\u0644\u0649 \u0627\u062a\u062c\u0627\u0647 \u062c\u062f\u064a\u062f \u0628\u0631\u0632 \u0628\u0634\u0643\u0644\u0647 \u0627\u0644\u0642\u0627\u0637\u0639 \u0635\u0631\u064a\u062d \u0641\u064a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u062a\u0627\u0631\u064a\u062e 15 \u064a\u0648\u0646\u064a\u0629 1942 (\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 Revue des Imp\u00f4ts \u0633\u0646\u0629 1943 \u0631\u0642\u0645 (5980) \u0648\u0647\u0648 \u0645\u0646\u0634\u0648\u0631 \u0623\u064a\u0636\u064b\u0627 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 Lebon \u0633\u0646\u0629 1942 \u0635\u0640 204) \u062d\u064a\u062b \u0642\u0631\u0631:<\/p>\n

(Consid\u00e9rant qu\u2019aux termes de l\u2019Art. 2 du code G\u00e9n\u00e9ral des Imp\u00f4ts directs, l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices industriels et commerciaux est d\u00fb \u00e0 raison des b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans les entreprises exploit\u00e9es en France, qu\u2019ainsi l\u2019imposition ne d\u00e9pend pas de l\u2019existence d\u2019un \u00e9tablissement mais de l\u2019exercice habituel en France d\u2019une activit\u00e9 commerciale).
\n(Consid\u00e9rant qu\u2019il r\u00e9sulte de l\u2019instruction que la Compagnie X… s\u2019est livr\u00e9 habituellement en France, au cours des ann\u00e9es envisag\u00e9es a des op\u00e9rations de r\u00e9assurances, que dans ces conditions la dite soci\u00e9t\u00e9 qui avait d\u2019ailleurs, un repr\u00e9sentant acr\u00e9dit\u00e9 aupr\u00e9s du Ministere du Travail a exploit\u00e9 en France une entreprise en raison de laquelle elle a \u00e9t\u00e9 a bon droit assujettie \u00e0 l\u2019imp\u00f4t sous les b\u00e9n\u00e9fices industriels et commerciaux…)<\/span><\/p>\n

\u0648\u0647\u0643\u0630\u0627 \u0642\u0631\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0643\u0645 \u0628\u0635\u0631\u0627\u062d\u0629 \u0623\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u064a\u0633 \u0647\u0648 \u0642\u064a\u0627\u0633 (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629)\u060c \u0648\u0625\u0646\u0645\u0627 \u0647\u0648 l\u2019exercice habituel en France d’une activi\u00e9 commerciale<\/span>
\n\u0648\u0642\u062f \u0623\u064a\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0647\u0630\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0641\u064a \u062d\u0643\u0645 \u062c\u062f\u064a\u062f \u0623\u0635\u0631\u062d \u0648\u0623\u0648\u0636\u062d \u0623\u0635\u062f\u0631\u0647 \u0628\u062a\u0627\u0631\u064a\u062e 26 \u0623\u0643\u062a\u0648\u0628\u0631 \u0633\u0646\u0629 1942 \u062d\u064a\u062b \u0642\u0631\u0631 \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u062a\u062d\u062a\u0631\u0641 \u0645\u0647\u0646\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0636\u0645\u0627\u0646 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0646\u0647 \u0645\u0627 \u062f\u0627\u0645\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0627\u0634\u0631\u062a \u0641\u064a \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u0634\u0643\u0644 \u0645\u0639\u062a\u0627\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 s\u2019est habituellement livr\u00e9 a des op\u00e9rations de cautionnement<\/span> \u0641\u0647\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062d\u062a\u0649 \u0648\u0644\u0648 \u0644\u0645 \u062a\u0643\u0646 \u062a\u0645\u0644\u0643 \u0641\u064a \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0641\u0631\u0639\u064b\u0627 \u0628\u0644 \u0643\u0627\u0646 \u064a\u0645\u062b\u0644\u0647\u0627 \u0645\u062c\u0631\u062f \u0648\u0643\u0644\u0627\u0621 \u0644\u0647\u0645 \u0634\u062e\u0635\u064a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629.
\nNonobstant la circonstance qu’il n’y poss\u00e9dait aucune succurasale, mais seulement de repr\u00e9sentants ayant une personnalit\u00e9 professionnelle distincte<\/span>
\n(\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0643\u0645 \u0628\u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 Revue des Imp\u00f4ts \u0633\u0646\u0629 1943 \u0631\u0642\u0645 (5981) \u062a\u0639\u0644\u064a\u0642 \u0642\u064a\u0645 \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0628\u0631\u0642\u0645 5979).
\n\u0648\u0642\u062f \u0627\u0633\u062a\u0642\u0631 \u0642\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0639\u062f \u0630\u0644\u0643 \u0641\u064a \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u062c\u062f\u064a\u062f \u0648\u0622\u062e\u0631 \u062d\u0643\u0645 \u062d\u062f\u064a\u062b \u0646\u0630\u0643\u0631\u0647 \u0644\u0647 \u0647\u0648 \u062d\u0643\u0645 \u0628\u062a\u0627\u0631\u064a\u062e 30 \u064a\u0648\u0646\u064a\u0629 \u0633\u0646\u0629 1947 (\u0645\u0646\u0634\u0648\u0631 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 \u0633\u064a\u0631\u064a Sirey \u0633\u0646\u0629 1949 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0644\u062b \u0635\u0640 77 \u0645\u0639 \u062a\u0639\u0644\u064a\u0642 \u0642\u064a\u0645 \u0644\u0644\u0623\u0633\u062a\u0627\u0630 Plaisant).
\n\u0648\u0642\u062f \u0623\u0628\u062f\u0649 \u062d\u0636\u0631\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0625\u0645\u0627\u0645 \u0628\u0643 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0645\u0648\u0636\u0648\u0639 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u062e\u062f\u064a\u0648\u064a\u0629 \u0646\u0648\u0631\u062f\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u0644\u064a:
\n\u0623\u0648\u0644\u0627\u064b: \u0646\u0638\u0627\u0645 \u062e\u0627\u0635 \u0628\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u0642\u0631\u0631\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0628\u0646\u0635 \u062e\u0627\u0635 \u0648\u0642\u0635\u062f \u0628\u0647 \u0631\u0639\u0627\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u062a\u0634\u062c\u064a\u0639\u0647\u0627 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062c\u0631\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0644\u064a\u062f \u0627\u0644\u0633\u0627\u0631\u064a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0634\u0623\u0646\u060c \u0648\u0645\u0642\u062a\u0636\u0649 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0623\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0641\u0631\u0648\u0639 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0628\u0634\u0631\u0637 \u0623\u0646 \u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u062a\u062a\u0628\u0639\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0646\u0641\u0633 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629\u060c \u0648\u062a\u0637\u0628\u064a\u0642 \u0634\u0631\u0637 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0648\u0647\u0648 \u0634\u0631\u0637 \u0645\u0642\u0631\u0631 \u0641\u064a \u062a\u0634\u0631\u064a\u0639 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u0644\u0627\u062f \u0643\u0625\u0646\u062c\u0644\u062a\u0631\u0627 \u0648\u0647\u0648\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0639\u0646\u0627\u0647 \u0623\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062d\u062a\u0649 \u0648\u0644\u0648 \u0643\u0627\u0646\u062a \u0642\u062f \u062d\u0642\u0642\u062a\u0647\u0627 \u0641\u064a \u0628\u0644\u0627\u062f \u062a\u0645\u0644\u0643 \u0641\u064a\u0647\u0627 \u0645\u0646\u0634\u0622\u062a \u0645\u0627 \u062f\u0627\u0645\u062a \u0647\u0630\u0647 \u0627\u0644\u0628\u0644\u0627\u062f \u062a\u0623\u062e\u0630 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644 exemption.
\n\u0648\u0642\u062f \u0642\u0631\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 29 \u0625\u0628\u0631\u064a\u0644 \u0633\u0646\u0629 1926 \u0648\u0627\u0644\u0630\u064a \u0623\u062f\u0645\u062c \u062d\u0643\u0645\u0647 \u0641\u064a\u0645\u0627 \u0628\u0639\u062f \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0631\u0631:<\/p>\n

les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les entreprises de navigation maritime \u00e9tablies \u00e0 l\u2019\u00e9tranger et provenant de l\u2019exploitaiton de navires \u00e9trangers sont exempt\u00e9s d\u2019imp\u00f4ts \u00e0 condition que le pays don\u2019t les navires battent le pavillon accorde une exemption \u00e9quivalente aux entreprises francaises de navigation.<\/span>
\nLes modalit\u00e9s de cette exemption et les imp\u00f4ts compris dans I\u2019exon\u00e9ration seront fix\u00e9s, pour chaque pays, par un accord diplomatique, Ils feront l\u2019objet d\u2019un d\u00e9cret contresign\u00e9 par le ministre des finances et soumis, dans le d\u00e9lai de trois mois, \u00e0 la ratification l\u00e9gislative.
\nLes b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans le pays ayant consent\u00e9 l\u2019exon\u00e9 – ration r\u00e9ciproque pr\u00e9vue a l\u2019alin\u00e9a pr\u00e9cvdent par les entreprises de navigation maritime, qui ont leur si\u00e8ge en France seront compris dans les bases de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices industriels et commerciaux d\u00fbs par ces entreprises.<\/p>\n

\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0642\u0631\u0631 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 (\u0627\u0646\u0638\u0631 \u0645\u0624\u0644\u0641 \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u064a\u0646 Alex et Lecerecl\u00e9 \u0627\u0644\u0645\u0644\u062d\u0642 \u0635\u0640 59 \u064860).
\n\u0639\u0644\u0649 \u0623\u0646\u0647 \u0644\u0627 \u0646\u0646\u0633\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0642\u0631\u0631 \u0628\u0634\u0631\u0637 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u062a\u0638\u0644 \u0633\u0627\u0631\u064a\u0629 \u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0648\u0641\u0631 \u0634\u0631\u0637 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0648\u064a\u062f\u0639\u0648 \u0627\u0644\u0623\u0645\u0631 \u062d\u064a\u0646\u0626\u0630\u064d \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u064a\u062e\u0636\u0639 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u064a\u062f\u062e\u0644 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642\u0647\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0648\u062a\u0637\u0628\u064a\u0642 \u0646\u0641\u0633 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u0639\u0631\u0636\u0646\u0627 \u0644\u0647\u0627 \u0633\u0644\u0641\u064b\u0627.
\n\u0648\u0644\u0633\u0646\u0627 \u0641\u064a \u062d\u0627\u062c\u0629 \u0644\u0644\u0642\u0648\u0644 \u0644\u0623\u0646 \u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0648\u0642\u062f \u0642\u0631\u0631 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0646\u0635 \u062e\u0627\u0635 \u0644\u0646 \u064a\u0646\u0642\u0644\u0647 \u0627\u0644\u0645\u0634\u0631\u0639 \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u0627 \u064a\u0639\u0645\u0644 \u0628\u0647 \u0641\u064a \u0645\u0635\u0631\u060c \u0648\u0631\u0628\u0645\u0627 \u0643\u0627\u0646 \u0627\u0644\u062f\u0627\u0641\u0639 \u0639\u0644\u0649 \u0639\u062f\u0645 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u0625\u062f\u062e\u0627\u0644\u0647 \u0641\u064a \u0645\u0635\u0631 \u062d\u062a\u0649 \u0627\u0644\u0622\u0646 \u0623\u0646 \u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u062d\u0631\u064a \u0644\u0627 \u0632\u0627\u0644\u062a \u0636\u0639\u064a\u0641\u0629 \u0641\u064a \u0645\u0635\u0631 \u0648\u0623\u0646\u0647 \u0644\u0648 \u0623\u062e\u0630 \u0628\u0645\u062b\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0644\u0627\u0633\u062a\u0641\u0627\u062f\u062a \u0645\u0646\u0647 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0639\u0648\u062f \u0639\u0644\u0649 \u0645\u0635\u0631 \u0646\u0641\u0639 \u064a\u0630\u0643\u0631.
\n\u062b\u0627\u0646\u064a\u064b\u0627:<\/strong> \u0623\u0646 \u0627\u0644\u0628\u062a \u0641\u064a\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0646\u0627\u062a\u062c\u0629 \u0645\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0644\u064a\u0645 \u0623\u0645\u0631 \u064a\u0631\u062c\u0639 \u0641\u064a \u0643\u0644 \u062d\u0627\u0644\u0629 \u0625\u0644\u0649 \u0638\u0631\u0648\u0641\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0627 \u0631\u062f\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0630\u0644\u0643 \u0641\u064a \u0623\u062d\u0643\u0627\u0645\u0647\u060c \u0648\u0643\u0630\u0644\u0643 \u0623\u064a\u062f\u0647 \u0627\u0644\u0641\u0642\u0647 \u0648\u0646\u0630\u0643\u0631 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0645\u0627 \u0648\u0631\u062f \u0641\u064a \u0643\u062a\u0627\u0628 Juris – Classeur Fiscal (\u0627\u0644\u0645\u062c\u0644\u062f \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0642\u0633\u0645 22 \u0627\u0644\u062c\u0632\u0621 \u0631\u0642\u0645 (1) \u0633\u0646\u0629 1948) \u062d\u064a\u062b \u0642\u0631\u0631 \u0635\u0631\u0627\u062d\u0629\u064b:<\/p>\n

l\u2019exercice habituel hors de France d\u2019une activit\u00e9 industrielle ou commerciale est \u00e9videmment une question de fait, souverainement transch\u00e9e par les tribunaux.<\/span><\/p>\n

(\u0631\u0627\u062c\u0639 \u0623\u064a\u0636\u064b\u0627 \u0641\u0633 \u0646\u0641\u0633 \u0627\u0644\u0645\u0639\u0646\u0649: \u0628\u0648\u0643\u064a\u0647 – \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a \u0635\u0640 109 \u0648110) \u0643\u0630\u0644\u0643 \u0631\u0627\u062c\u0639 \u0645\u0630\u0643\u0631\u0627\u062a \u062d\u0636\u0631\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0625\u0645\u0627\u0645 \u0628\u0643 \u0648\u0643\u064a\u0644 \u0643\u0644\u064a\u0629 \u0627\u0644\u062d\u0642\u0648\u0642 \u0628\u062c\u0627\u0645\u0639\u0629 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0641\u064a \u0645\u062d\u0627\u0636\u0631\u0627\u062a\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0645\u0635\u0631 \u0627\u0644\u062a\u064a \u0623\u0644\u0642\u0627\u0647\u0627 \u0628\u0645\u0639\u0647\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u062c\u0627\u0645\u0639\u0629 \u0641\u0627\u0631\u0648\u0642 \u0627\u0644\u0623\u0648\u0644).
\n\u0648\u0644\u0647\u0630\u0627 \u064a\u062c\u0628 \u0627\u0644\u062a\u0646\u0648\u064a\u0647 \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u062d\u0627\u0644\u0629 \u0625\u0630 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062d\u0633\u0645 \u0627\u0644\u0646\u0632\u0627\u0639 \u0639\u0627\u062f\u0629\u064b \u0648\u0633\u0646\u0631\u0649 \u0639\u0646\u062f \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629 \u0641\u064a \u0634\u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0641\u064a \u062f\u0639\u0648\u0649 \u0634\u0631\u0643\u0629 \u0628\u0648\u0627\u062e\u0631 \u0627\u0644\u0628\u0648\u0633\u062a\u0629 \u0627\u0644\u062e\u062f\u064a\u0648\u064a\u0629 \u0623\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0639\u062a\u0645\u062f\u062a \u0623\u0633\u0627\u0633\u064b\u0627 \u0641\u064a \u062d\u0643\u0645\u0647\u0627 \u0639\u0644\u0649 \u0645\u0627 \u0627\u0633\u062a\u062e\u0644\u0635\u062a\u0647 \u0645\u0646 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0648\u0643\u0627\u0644\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.
\n\u062b\u0627\u0644\u062b\u064b\u0627:<\/strong> \u0625\u0646 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 Etablissement distinct \u0644\u0627 \u0634\u0643 \u0623\u0646\u0647 \u0623\u0643\u062b\u0631 \u062a\u062d\u062f\u064a\u062f\u064b\u0627 \u0648\u0623\u0633\u0647\u0644 \u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062c\u062f\u064a\u062f l\u2019exercice habituel du’une activit\u00e9 industrielle et commerciale<\/span> \u0648\u0644\u0630\u0644\u0643 \u0641\u0647\u0648 \u064a\u0641\u0636\u0644\u0647 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0646\u0648\u0627\u062d\u064a \u0648\u0639\u0644\u0649 \u0627\u0644\u0623\u062e\u0635 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.
\n\u0648\u0631\u0628\u0645\u0627 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0647\u0648 \u0623\u0646 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0627\u0639 \u0627\u0646\u062a\u0642\u062f\u0648\u0627 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u062c\u062f\u064a\u062f \u0648\u0643\u0627\u0646\u0648\u0627 \u0623\u0643\u062b\u0631 \u062a\u062d\u0628\u064a\u0630\u064b\u0627 \u0644\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0623\u0648\u0644 \u0648\u0646\u0630\u0643\u0631 \u0645\u0646\u0647\u0645 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 Plaisant \u0627\u0644\u0630\u064a \u0648\u0635\u0641 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u062c\u062f\u064a\u062f \u0628\u0623\u0646 \u062a\u062d\u0643\u0645\u064a \u0648\u0644\u064a\u0633 \u0645\u0646 \u0627\u0644\u062b\u0627\u0628\u062a \u0625\u0645\u0643\u0627\u0646 \u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0645\u0644\u0627\u064b – la nouvelle conception parait arbitraire et d\u2019application incertaine.
\n(\u0631\u0627\u062c\u0639 \u062a\u0639\u0644\u064a\u0642\u0647 \u0639\u0644\u0649 \u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 30 \u064a\u0648\u0646\u064a\u0629 \u0633\u0646\u0629 1947 \u0648\u0645\u062c\u0645\u0648\u0639\u0629 \u0633\u064a\u0631\u064a \u0633\u0646\u0629 1949 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0633\u0627\u062f\u0633 \u0635\u0640 77).
\n\u0631\u0627\u0628\u0639\u064b\u0627:<\/strong> \u0648\u0639\u0644\u0649 \u0623\u064a\u0629 \u062d\u0627\u0644 \u0641\u0631\u0623\u064a\u064a \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0623\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0627\u062a\u062c\u0627\u0647\u0647 \u0627\u0644\u062c\u062f\u064a\u062f \u0644\u0645 \u064a\u062e\u0631\u062c \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0639\u0646 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u064a \u064a\u062a\u0636\u0645\u0646\u0647\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0623\u0648\u0644 \u0628\u0644 \u0623\u0646 \u0627\u0644\u062b\u0627\u0628\u062a \u0645\u0646 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0623\u062d\u0643\u0627\u0645\u0647 \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0648\u062a\u0642\u0635\u064a \u0623\u0633\u0628\u0627\u0628\u0647\u0627 \u0623\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0641\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0625\u0646\u0645\u0627 \u064a\u0624\u0643\u062f \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0642\u0631 \u0639\u0644\u064a\u0647 \u0627\u0644\u0641\u0642\u0647 \u0648\u0627\u0644\u0642\u0636\u0627\u0621 (\u0648\u0643\u0645\u0627 \u0633\u0646\u0631\u0649 \u0628\u0639\u062f \u0642\u0644\u064a\u0644 \u0645\u0627 \u0627\u0646\u062a\u0647\u062a \u0625\u0644\u064a\u0647 \u0623\u0639\u0645\u0627\u0644 \u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0634\u0623\u0646).
\n\u0630\u0644\u0643 \u0623\u0646 \u0627\u0644\u062b\u0627\u0628\u062a \u0645\u0646 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0646\u0647 \u0631\u063a\u0645 \u062a\u0642\u0631\u064a\u0631\u0647 \u0623\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u0645 \u064a\u0639\u062f (\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629) \u0628\u0644 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u062a\u0635\u0644\u0629 \u0628\u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0639\u062a\u0627\u062f\u0629 \u0625\u0644\u0627 \u0623\u0646\u0647 \u0631\u063a\u0645 \u0630\u0644\u0643 \u064a\u062a\u0637\u0644\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0648\u062c\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0628\u0627\u0634\u0631 \u0641\u064a\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0623\u0645\u0631 \u0639\u0644\u0649 \u062e\u0644\u0627\u0641 \u0630\u0644\u0643 \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0628\u0644\u062f \u0622\u062e\u0631 \u0641\u0625\u0646\u0647 \u0631\u063a\u0645 \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0628\u0635\u0641\u0629 \u0645\u0639\u062a\u0627\u062f\u0629 \u062a\u062e\u0636\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0645\u0646\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f \u0627\u0644\u0630\u064a \u064a\u0648\u062c\u062f \u0641\u064a\u0647 \u0645\u0631\u0643\u0632 \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0648\u062c\u064a\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u0644\u0646\u0631\u062f \u0627\u0644\u0623\u0645\u0631 \u0625\u064a\u0636\u0627\u062d\u064b\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u062b\u0644 \u0639\u0645\u0644\u064a – \u0634\u0631\u0643\u0629 \u0641\u0631\u0646\u0633\u064a\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0642\u0627\u0626\u0645\u0629 \u0628\u0628\u0627\u0631\u064a\u0633 \u0648\u062a\u0645\u0644\u0643 \u0645\u0633\u0627\u062d\u0629 \u0634\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u064a\u0646\u062d\u0635\u0631 \u0639\u0645\u0644\u0647\u0627 \u0641\u064a \u0632\u0631\u0627\u0639\u0629 \u0648\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0627\u0636\u064a\u060c \u0641\u0627\u0644\u062b\u0627\u0628\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0623\u0646\u0647\u0627 \u062a\u0642\u0648\u0645 \u0641\u064a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0628\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0639\u062a\u0628\u0631 \u0628\u0643\u0644 \u0645\u0639\u0646\u0649 \u0627\u0644\u0643\u0644\u0645\u0629 exercice habituel d’une activit\u00e9 commerciale \u0648\u0643\u0627\u0646 \u0627\u0644\u0648\u0627\u062c\u0628 \u0625\u0630\u064b\u0627 \u0623\u0646 \u062a\u062e\u0636\u0639 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0631\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0648\u0644\u0643\u0646 \u062b\u0628\u062a \u0623\u064a\u0636\u064b\u0627 \u0623\u0646 \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u0648\u062c\u064a\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0625\u0646\u0645\u0627 \u064a\u0642\u0648\u0645 \u0628\u0647 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0628\u0627\u0631\u064a\u0633 \u0648\u0645\u0646 \u062b\u0645 \u0627\u0639\u062a\u0628\u0631 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646\u0647\u0627 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0630\u0627\u062a\u0647\u0627.
\n\u0630\u0644\u0643 \u0645\u0627 \u062d\u0643\u0645 \u0628\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u062d\u0643\u0645\u0647 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 30 \u064a\u0648\u0646\u064a\u0629 \u0633\u0646\u0629 1947 \u0627\u0644\u0630\u064a \u0623\u0634\u0631\u0646\u0627 \u0625\u0644\u064a\u0647 \u0622\u0646\u0641\u064b\u0627 \u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u0643\u0645 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 Juris – classeur fiscal \u0641\u064a \u0642\u0633\u0645\u0647\u0627 \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u064a\u0647) \u062d\u064a\u062b \u0642\u0631\u0631:<\/p>\n

Une soci\u00e9t\u00e9 qui poss\u00e9de dans les colonies francaises des plantations et des \u00e9tablissements industriels de transformation, a son si\u00e9ge social \u00e0 Paris, alors que ce si\u00e9ge conduit les op\u00e9rations de vente des produits, examine et conclut les contrats qui lui sont propos\u00e9s par les courtiers, \u00e9tablit les factures ou les faits \u00e9tablis par ses agents et recoit directement les paiements, ordonne et surveille les livraisons, d\u00e9cide les solutions \u00e0 apporter aux litiges qui peuvent naitre de l\u2019ex\u00e9cution des contrats, par l\u2019intermediaire de son si\u00e9ge social, une activit\u00e9 commerciale en raison de laquelle elle doit \u00eatre assujettie \u00e0 l\u2019imp\u00f4t sur les b\u00e9 – n\u00e9fices industriels et commerciaux.<\/p>\n

\u0647\u0630\u0627 \u0647\u0648 \u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0645\u0646\u0647 \u064a\u062a\u0628\u064a\u0646 \u0623\u0646\u0647 \u0644\u0627 \u0628\u062f \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0632\u0627\u0648\u0644\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0628\u0635\u0641\u0629 \u0645\u0639\u062a\u0627\u062f\u0629 \u0641\u064a \u0628\u0644\u062f \u0645\u0627 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u062a\u0648\u062c\u064a\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u0644\u062f \u062d\u062a\u0649 \u062a\u062e\u0636\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646\u0647 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.
\n\u0648\u0642\u062f \u0633\u0627\u0631 \u0627\u0644\u0641\u0642\u0647\u0627\u0621 \u0627\u0644\u0645\u0635\u0631\u064a\u064a\u0646 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0645\u0646\u0634\u0623\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0645\u0627 \u0627\u0633\u062a\u0642\u0631 \u0639\u0644\u064a\u0647 \u0627\u0644\u0641\u0642\u0647 \u0648\u0627\u0644\u0642\u0636\u0627\u0621 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0642\u062f \u0623\u0634\u0631\u0646\u0627 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u0645\u0624\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u062a \u0634\u0631\u062d \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 (14) \u0633\u0646\u0629 1939.
\n\u0648\u0646\u0646\u062a\u0642\u0644 \u0628\u0639\u062f \u0630\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u0646\u0633\u062a\u062e\u0644\u0635\u0647\u0627 \u0645\u0646 \u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a.
\n\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u0646\u0633\u062a\u062e\u0644\u0635\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a<\/strong><\/span>
\n\u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0627\u0648\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u062d\u062f\u062b\u062a \u0628\u0627\u0644\u0641\u0639\u0644\u060c \u0648\u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0644\u0646\u0635 \u0641\u0631\u0646\u0633\u064a \u0645\u0645\u0627\u062b\u0644 \u062d\u0631\u0641\u064a\u064b\u0627 \u0644\u0644\u0646\u0635 \u0627\u0644\u0645\u0635\u0631\u064a \u0644\u064a\u0633 \u0644\u0647\u0627 \u0641\u064a\u0645\u0627 \u0646\u0631\u0649 \u0642\u064a\u0645\u0629 \u0639\u0644\u0645\u064a\u0629 \u0645\u0637\u0644\u0642\u0629 \u0641\u064a \u062d\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0643\u0629 \u0648\u0625\u0646\u0645\u0627 \u062a\u0648\u0633\u0639\u0646\u0627 \u0641\u064a \u0633\u0631\u062f\u0647\u0627 \u0644\u0623\u0646\u0646\u0627 \u0646\u0631\u0649 \u0641\u064a\u0647\u0627 \u0639\u0648\u0646\u064b\u0627 \u0644\u0643\u0644 \u0628\u0627\u062d\u062b \u0641\u064a \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0635\u062d\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0648\u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0635\u0631\u064a\u0629.
\n\u0648\u0625\u0644\u064a\u0643 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u0646\u0631\u0627\u0647\u0627 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0647\u0630\u0647 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0648\u0627\u0644\u0622\u0631\u0627\u0621.
\n1 – \u062a\u062d\u062f\u064a\u062f \u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631:
\n\u0644\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0625\u0644\u0627 \u0639\u0644\u0649 \u0645\u0646\u0634\u0623\u0629 \u064a\u062c\u0631\u064a \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627 \u0641\u064a \u0645\u0635\u0631\u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0647\u0627 \u0646\u0634\u0627\u0637 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0641\u064a \u0645\u0635\u0631 \u0648\u0646\u0634\u0627\u0637 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0625\u0646\u0647 \u064a\u062c\u0628 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a \u0641\u064a \u0645\u0635\u0631 \u064a\u062a\u0623\u0644\u0641 \u0645\u0646\u0647 \u0643\u064a\u0627\u0646 (\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631\u064a) \u0643\u0645\u0627 \u0627\u0634\u062a\u0631\u0637\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (33).
\n\u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0641\u064a\u0643\u0641\u064a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0641\u064a \u0645\u0635\u0631 \u0623\u062f\u0627\u0629 organisme \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u062a\u0644\u0628\u064a\u0629 \u0645\u0637\u0627\u0644\u0628 \u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0648\u062a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u062a\u0628\u0627\u0634\u0631 \u0627\u0644\u0635\u0641\u0642\u0627\u062a \u0625\u0645\u0627 \u0628\u0635\u0641\u0629 \u0646\u0647\u0627\u0626\u064a\u0629 \u0623\u0648 \u0628\u0635\u0641\u0629 \u0645\u0628\u062f\u0626\u064a\u0629\u060c \u0641\u0625\u0630\u0627 \u062a\u0648\u0627\u0641\u0631 \u0644\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0639\u062a\u0628\u0631\u062a \u0647\u0630\u0647 (\u0627\u0644\u0623\u062f\u0627\u0629) \u0641\u064a \u062d\u0643\u0645 (\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631)\u060c \u0648\u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0648\u062c\u0647 \u0627\u0644\u0630\u064a \u0633\u0646\u0641\u0635\u0644\u0647 \u0628\u0639\u062f\u060c \u0648\u0644\u0627 \u064a\u0637\u0639\u0646 \u0641\u064a \u062a\u0648\u0627\u0641\u0631 \u0647\u0630\u0627 \u0627\u0644\u0643\u064a\u0627\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062e\u0627\u0636\u0639\u0629 \u0623\u0648 \u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c [(6)].
\n\u0648\u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0641\u064a\u0643\u0641\u064a \u0623\u0646 \u062a\u0642\u0648\u0645 \u0641\u064a \u0645\u0635\u0631 \u0623\u062f\u0627\u0629 \u0623\u0648 \u0645\u0631\u0643\u0632 \u0635\u0646\u0627\u0639\u064a Centre de fabrication \u0623\u064a \u0645\u0635\u0646\u0639 \u0623\u0648 \u0645\u0639\u0645\u0644 \u064a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u064a\u0646\u062c\u0632 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 – \u0645\u062c\u0645\u0648\u0639\u0629 \u064a\u062a\u0623\u0644\u0641 \u0645\u0646\u0647\u0627 \u0645\u0627 \u064a\u0635\u062d \u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0627\u0645\u062a\u0647\u0627\u0646\u064b\u0627 \u0644\u0644\u0648\u0646 \u0645\u0646 \u0623\u0644\u0648\u0627\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u062d\u062a\u0649 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0627 \u062a\u062e\u0631\u062c \u0639\u0646 \u0623\u0646\u0647\u0627 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0645\u0648\u0636\u0648\u0639 \u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c [(7)].
\n\u0647\u0630\u0627 \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0645\u0646\u0634\u0623\u0629) – \u0648\u062c\u0648\u062f (\u0623\u062f\u0627\u0629) \u062a\u0645\u0644\u0643 \u0647\u0630\u0627 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0641\u064a \u0627\u0644\u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0641\u064a \u0627\u0644\u0645\u064a\u062f\u0627\u0646 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u060c \u0648\u0644\u0627 \u064a\u0647\u0645\u0646\u0627 \u0628\u0639\u062f \u0630\u0644\u0643 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 (\u0627\u0644\u0623\u062f\u0627\u0629) \u0647\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u062a\u0628\u0639\u064a\u0629.
\n2 – \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0644\u0625\u062d\u062f\u0649 \u0627\u0644\u0645\u0646\u0634\u0623\u062a\u064a\u0646 \u0644\u0627 \u062a\u0623\u062b\u064a\u0631 \u0644\u0647 \u0625\u0637\u0644\u0627\u0642\u064b\u0627 \u0639\u0644\u0649 \u062c\u0648\u0627\u0632 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:
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\n\u0643\u0627\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0642\u062f\u064a\u0645 \u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0633\u062a\u063a\u0644\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0647\u0648 \u0641\u064a \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0630\u0627\u062a \u0643\u064a\u0627\u0646 \u0645\u0639\u064a\u0646 \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u062c\u0631\u062f \u0645\u062a\u062c\u0631 magasin \u0623\u0648 \u0641\u0631\u0639 Suceursale \u0623\u0648 \u0645\u0643\u062a\u0628 Bureau \u0625\u0644\u062e\u060c \u0641\u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0648\u0627\u0641\u0631 \u0647\u0630\u0627 \u0627\u0644\u0643\u064a\u0627\u0646 (\u0627\u0644\u0645\u062d\u0644\u064a) \u0627\u0639\u062a\u0628\u0631\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 (\u063a\u064a\u0631 \u0645\u0634\u062a\u063a\u0644\u0629) \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0645\u062b\u0627\u0644 \u0630\u0644\u0643 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u0627\u0639\u062a \u0644\u0645\u0646\u0634\u0622\u062a \u0641\u0631\u0646\u0633\u064a\u0629 \u062e\u0644\u0627\u0644 \u0633\u0646\u0648\u0627\u062a \u0645\u062a\u0648\u0627\u0644\u064a\u0629 \u0623\u0641\u0631\u0627\u0646 \u0641\u062d\u0645 \u0643\u0648\u0643 Fours \u00e0 coke \u0648\u0633\u0644\u0645\u062a\u0647\u0627 \u0644\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0646\u0635\u0628\u062a\u0647\u0627 \u0641\u064a\u0647\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u0647\u0646\u062f\u0633\u064a\u0647\u0627 \u0627\u0644\u0630\u064a\u0646 \u0623\u0648\u0641\u062f\u062a\u0647\u0645 \u0625\u0644\u0649 \u0641\u0631\u0646\u0633\u0627\u060c \u0641\u0627\u0639\u062a\u0628\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0644\u064a\u0633\u062a (\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627)\u060c \u0648\u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u0623\u0646 \u062a\u0646\u0641\u064a\u0630 \u0639\u0642\u0648\u062f\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0644\u0645 \u064a\u062a\u0637\u0644\u0628 \u0625\u0642\u0627\u0645\u0629 \u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0644\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 20 \u064a\u0648\u0644\u064a\u0629 1933) [(9)].
\n\u0631\u0623\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0639\u062f \u0630\u0644\u0643 \u0623\u0646 \u0627\u0634\u062a\u0631\u0637 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 (\u0645\u0643\u0627\u0646\u064a\u0629) \u0627\u0634\u062a\u0631\u0627\u0637 \u0644\u0627 \u0645\u0648\u062c\u0628 \u0644\u0647 \u0641\u064a \u0633\u0631\u064a\u0627\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0648\u0625\u0646\u0645\u0627 \u0623\u0648\u062d\u0649 \u0628\u0627\u0644\u0623\u062e\u0630 \u0628\u0647 \u0623\u0646 \u0630\u0644\u0643 \u0643\u0627\u0646 \u0645\u0634\u062a\u0631\u0637\u064b\u0627 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0628\u0627\u0637\u0646\u0637\u0627 \u0627\u0644\u062a\u064a \u062d\u0644\u062a \u0645\u062d\u0644\u0647\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0648\u0625\u0646\u0647 \u064a\u0643\u0641\u064a \u0644\u0646\u0641\u0627\u0630 \u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 (\u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627) \u0642\u064a\u0627\u0645\u0647\u0627 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0641\u0625\u0630\u0627 \u0642\u0627\u0645\u062a \u0628\u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u064a \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062e\u0636\u0639\u062a \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0648 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0647\u0627 \u0645\u0642\u0631 \u0645\u0643\u0627\u0646\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0625\u0630\u0627 \u0642\u0627\u0645\u062a \u0628\u0647 \u062e\u0627\u0631\u062c \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u0644\u0627 \u0645\u062d\u0644 \u0644\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0648 \u0643\u0627\u0646 \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0645\u0643\u0627\u0646\u064a\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0641\u062a\u0642\u062f\u064a\u0631 \u0642\u064a\u0627\u0645\u0647\u0627 \u0628\u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0623\u0648 \u0639\u062f\u0645 \u0642\u064a\u0627\u0645\u0647\u0627 \u0628\u0647 \u0623\u0645\u0631 \u063a\u064a\u0631 \u0645\u0631\u062a\u0628\u0637 \u0627\u0644\u0628\u062a\u0629 \u0628\u0648\u062c\u0648\u062f \u0623\u0648 \u0628\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0644\u0647\u0627 \u00e9tablissement \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0648 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 [(10)].
\n\u0648\u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0628\u0627\u0644\u0628\u062f\u0627\u0647\u0629 \u0644\u0627 \u062a\u062b\u0627\u0631 \u0625\u0644\u0627 \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0648\u0646\u0634\u0627\u0637\u0647\u0627 \u0641\u064a \u062f\u0648\u0644\u0629 \u0623\u062e\u0631\u0649\u060c \u0641\u0647\u0646\u0627\u0643 \u0625\u0630\u0646 \u062d\u0627\u0644\u062a\u0627\u0646:
\n( \u0623 ) \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627.<\/span>
\n (\u0628) \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.<\/span>
\n( \u0623 ) \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627.
\n\u0647\u0646\u0627 \u062a\u0633\u0631\u064a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0630\u064a \u062a\u0628\u0627\u0634\u0631\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627\u060c \u0648\u0647\u0630\u0647 \u0623\u0645\u062b\u0644\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629.
\n\u0623\u0631\u0628\u0627\u062d \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0646\u0635\u0628 \u0639\u0644\u0649 \u0634\u0631\u0627\u0621 \u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0633\u0644\u0639 \u0645\u0646 \u0641\u0631\u0646\u0633\u0627 \u062b\u0645 \u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639\u0647\u0627 \u0641\u064a\u0647\u0627 \u062d\u0643\u0645 \u0641\u064a 5\/ 6\/ 1939).
\n\u0648\u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0633\u062a\u063a\u0644 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u062e\u0637\u0648\u0637\u064b\u0627 \u062c\u0648\u064a\u0629 (\u062d\u0643\u0645 \u0635\u0627\u062f\u0631 \u0641\u064a 25\/ 3\/ 1941).
\n\u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0627\u0639\u062a\u0627\u062f\u062a \u0625\u0628\u0631\u0627\u0645 \u0635\u0641\u0642\u0627\u062a \u062a\u0648\u0631\u064a\u062f march\u00e9s de fouruitures \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062d\u0631\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 (\u062d\u0643\u0645 \u0635\u0627\u062f\u0631 \u0641\u064a 28\/ 7\/ 1941).
\n\u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0628\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0636\u062f \u0623\u062e\u0637\u0627\u0631 \u0645\u062d\u062a\u0645\u0644 \u0646\u0634\u0648\u0626\u0647\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0648 \u0623\u0646\u0647 \u0644\u064a\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u062d\u0643\u0645 \u0635\u0627\u062f\u0631 \u0641\u064a 15\/ 6\/ 1942 \u0648\u0622\u062e\u0631 \u0641\u064a 18\/ 11\/ 1946).
\n\u0623\u0645\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0634\u0631\u0643\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0628\u0631\u0645\u062a \u0639\u0642\u062f \u062a\u0648\u0631\u064a\u062f \u0641\u062d\u0645 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0633\u0643\u0629 \u062d\u062f\u064a\u062f \u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0627\u062a\u0641\u0642 \u0639\u0644\u0649 \u062a\u0633\u0644\u064a\u0645 \u0647\u0630\u0627 \u0627\u0644\u0641\u062d\u0645 \u0641\u064a \u0645\u064a\u0646\u0627\u0621 \u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u0647\u0630\u0627 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u062a\u0645 \u0643\u0644\u0647 \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0648\u0644\u0627 \u062a\u0633\u0631\u064a \u0639\u0644\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0644\u0648 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0636\u0637\u0631\u062a \u0644\u0636\u0645\u0627\u0646 \u0635\u062d\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u062f \u0623\u0646 \u062a\u0639\u064a\u0646 \u0644\u0647\u0627 \u0645\u0648\u0643\u0644\u0627\u064b \u0645\u062e\u062a\u0627\u0631\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 (\u062d\u0643\u0645 \u0635\u0627\u062f\u0631 \u0641\u064a 26\/ 10\/ 1942).
\n(\u0628) \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u062a\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0623\u0648 \u0635\u0646\u0627\u0639\u064a\u064b\u0627 \u0641\u064a \u0641\u0631\u0646\u0633\u0627:
\n\u064a\u0631\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0623\u062d\u0643\u0627\u0645\u0647 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u062e\u0627\u0631\u062c \u0641\u0631\u0646\u0633\u0627 \u0644\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062a\u0648\u0644\u062f\u0629 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0625\u0644\u0627 \u0623\u0646 \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0644\u0627 \u064a\u062e\u0644\u0648 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0635\u062d\u0629 \u0627\u0639\u062a\u0628\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0645\u0628\u0627\u0634\u0631\u064b\u0627 \u0643\u0644\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0648 \u0628\u0639\u0636\u0647 \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0623\u0648 \u0628\u0639\u0636\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0648\u064a\u0631\u0649 \u0623\u0646 \u0627\u0644\u0623\u0645\u0631 \u064a\u0642\u062a\u0636\u064a \u062a\u0645\u062d\u064a\u0635 \u0643\u0644 \u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0628\u0638\u0631\u0648\u0641\u0647\u0627 \u0648\u0645\u0644\u0627\u0628\u0633\u0627\u062a\u0647\u0627 \u0641\u064a \u0645\u0633\u0623\u0644\u0629 \u0648\u0642\u0627\u0626\u0639 question de fait \u062a\u0642\u062f\u064a\u0631\u0647\u0627 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0642\u0636\u0627\u0621.
\n\u0648\u0639\u0644\u0649 \u0630\u0644\u0643 \u0642\u0636\u0649 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u0645\u062a\u0644\u0643 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0639\u0645\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0645\u0632\u0627\u0631\u0639 \u0648\u0645\u0635\u0627\u0646\u0639 \u0644\u062a\u062d\u0648\u064a\u0644 \u0645\u0646\u062a\u062c\u0627\u062a\u0647\u0627 \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0648\u0644\u0643\u0646\u0647\u0627 \u062c\u0639\u0644\u062a \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0628\u0627\u0631\u064a\u0633 \u0648\u0639\u0647\u062f\u062a \u0644\u0647\u0630\u0627 \u0627\u0644\u0645\u0631\u0643\u0632 \u0623\u0646 \u064a\u062a\u0648\u0644\u0649 \u0625\u0628\u0631\u0627\u0645 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u064a \u064a\u0642\u062a\u0631\u062d\u0647\u0627 \u0639\u0644\u064a\u0647 \u0627\u0644\u0633\u0645\u0627\u0633\u0631\u0629 \u0648\u0623\u0646 \u064a\u062a\u0633\u0644\u0645 \u0623\u062b\u0645\u0627\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0623\u0646 \u064a\u0623\u0645\u0631 \u0623\u0648 \u064a\u0634\u0631\u0641 \u0639\u0644\u0649 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u0633\u0644\u0639 \u0648\u0623\u0646 \u064a\u0628\u062a \u0641\u064a \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0641\u064a \u0634\u0623\u0646 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u0631\u0641\u0639 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u062f – \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0639\u062a\u0628\u0631 \u0623\u0646\u0647\u0627 \u062a\u0628\u0627\u0634\u0631 \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0627\u0644\u0643\u0627\u0626\u0646 \u0641\u064a\u0647\u0627 \u0648\u0625\u0646 \u0643\u0627\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a \u062a\u0628\u0627\u0634\u0631\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0645\u0632\u0627\u0631\u0639\u0647\u0627 \u0648\u0645\u0635\u0627\u0646\u0639\u0647\u0627 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 30 \u064a\u0648\u0646\u064a\u0647 1947).
\n\u0648\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0627\u0639\u062a\u0628\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0623\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u062a\u0645 \u0643\u0644\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0622\u062a\u064a\u0629:
\n\u0634\u0631\u0643\u0629 \u0645\u0631\u0643\u0632\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u0648\u0643\u0627\u0646\u062a \u062a\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0627\u0644\u0627\u062a\u062c\u0627\u0631 \u0641\u064a \u0628\u0627\u0643\u0648\u0631\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0632\u0631\u0627\u0639\u064a\u0629 \u0648\u062a\u0635\u062f\u064a\u0631\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0646\u0633\u0627 \u0648\u0625\u0644\u0649 \u062f\u0648\u0644 \u0623\u062e\u0631\u0649\u060c \u0648\u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u0633\u0646\u064a\u0646 \u0645\u0646\u0639\u062a \u0625\u0646\u062c\u0644\u062a\u0631\u0627 \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0628\u0637\u0627\u0637\u0633 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0625\u0644\u064a\u0647\u0627 \u0641\u0627\u0636\u0637\u0631\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0628\u0637\u0627\u0637\u0633 \u0645\u0646 \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0648\u0625\u0631\u0633\u0627\u0644\u0647\u0627 \u0631\u0623\u0633\u064b\u0627 \u0625\u0644\u0649 \u0625\u0646\u062c\u0644\u062a\u0631\u0627\u060c \u0648\u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0623\u0646 \u062a\u062c\u0627\u0631\u062a\u0647\u0627 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u062e\u0627\u0633\u0631\u0629 \u0648\u0623\u0646 \u062a\u062c\u0627\u0631\u062a\u0647\u0627 \u0628\u064a\u0646 \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0648\u0625\u0646\u062c\u0644\u062a\u0631\u0627 \u0631\u0627\u0628\u062d\u0629\u060c \u0641\u0631\u0623\u062a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0623\u0646 \u062a\u062e\u0635\u0645 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629 \u0648\u062a\u062d\u0627\u0633\u0628\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u0636 \u0641\u0631\u0641\u0636 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0625\u0642\u0631\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u0631\u0623\u064a \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062a\u0648\u0644\u062f\u062a \u0639\u0646 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u062a\u0645 \u0643\u0644\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c (\u062d\u0643\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a 14\/ 2\/ 1944) [(11)].
\n\u0648\u0628\u0639\u062f \u0641\u0647\u0630\u0647 \u0623\u0645\u062b\u0644\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0623\u062d\u0643\u0627\u0645\u0647 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u062a\u0641\u0633\u064a\u0631\u064b\u0627 \u0644\u0646\u0635 \u0645\u0645\u0627\u062b\u0644 \u0644\u0644\u0646\u0635 \u0627\u0644\u0645\u0635\u0631\u064a.
\n\u0648\u0627\u0644\u062c\u062f\u064a\u062f \u0641\u064a\u0647\u0627 – \u0627\u0644\u0630\u064a \u064a\u0635\u062d \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u062d\u0644 \u0646\u0638\u0631 \u0627\u0644\u0641\u0642\u0647 \u0648\u0627\u0644\u0642\u0636\u0627\u0621 \u0627\u0644\u0645\u0635\u0631\u064a – \u0647\u0648 \u062a\u0641\u0633\u064a\u0631\u0647 (\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0641\u0631\u0646\u0633\u0627) \u0628\u0623\u0646\u0647 (\u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0641\u064a \u0641\u0631\u0646\u0633\u0627) \u0633\u0648\u0627\u0621 \u0648\u062c\u062f\u062a (\u0645\u0646\u0634\u0623\u0629) \u0644\u0647\u0627 \u0643\u064a\u0627\u0646 \u0645\u062d\u0644\u064a \u0623\u0648 \u0644\u0645 \u062a\u0648\u062c\u062f\u060c \u0648\u0646\u062d\u0646 \u0646\u0631\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0631\u0648\u062d \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0641\u064a \u0634\u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0630\u0644\u0643 \u0644\u0623\u0646\u0647 \u0645\u0646 \u0645\u0631\u0627\u062c\u0639\u062a\u0646\u0627 \u0644\u0634\u0631\u0627\u0626\u0637 \u0633\u0631\u064a\u0627\u0646 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 – \u0634\u0631\u0637 \u0627\u0634\u062a\u063a\u0627\u0644 \u0627\u0644\u0645\u0645\u0648\u0644 \u0644\u062d\u0633\u0627\u0628\u0647\u060c \u0648\u0634\u0631\u0637 \u0627\u0628\u062a\u063a\u0627\u0621 \u0627\u0644\u0643\u0633\u0628 \u0648\u0634\u0631\u0637 \u0627\u0644\u0627\u0645\u062a\u0647\u0627\u0646 \u0648\u0634\u0631\u0637 \u0646\u0634\u0648\u0621 \u0627\u0644\u0631\u0628\u062d \u0641\u064a \u0645\u0635\u0631 – \u0644\u0627 \u0646\u062c\u062f \u0628\u064a\u0646\u0647\u0627 \u0634\u0631\u0637 \u0642\u064a\u0627\u0645 (\u0645\u0646\u0634\u0622\u062a) \u0630\u0627\u062a \u0643\u064a\u0627\u0646 \u0645\u062d\u0644\u064a \u062e\u0627\u0635 \u0648\u0625\u0630\u0627 \u064a\u0643\u0648\u0646 \u062a\u0639\u0628\u064a\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 (\u0628\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631) \u0625\u0646\u0645\u0627 \u064a\u0646\u0635\u0631\u0641 \u0625\u0644\u0649 \u062a\u0648\u0627\u0641\u0631 (\u0645\u0628\u0627\u0634\u0631\u0629 \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0645\u0635\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0648\u0627\u0644\u0627\u0645\u062a\u0647\u0627\u0646)\u060c \u0648\u0630\u0644\u0643 \u0623\u062e\u0630\u064b\u0627 \u0628\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u062a\u0641\u0633\u064a\u0631\u064b\u0627 \u064a\u0639\u0644\u0648 \u0628\u0647\u0627 \u0628\u0642\u062f\u0631 \u0627\u0644\u0625\u0645\u0643\u0627\u0646 \u0639\u0646 \u0643\u0644 \u0627\u0636\u0637\u0631\u0627\u0628 \u0641\u064a \u0627\u0644\u0645\u0639\u0646\u0649 \u0648\u0643\u0644 \u062a\u0646\u0627\u0642\u0636 \u0641\u064a \u0627\u0644\u062a\u0646\u0641\u064a\u0630.
\n\u0641\u0648\u062c\u0648\u062f \u0645\u0646\u0634\u0623\u0629 \u0645\u0643\u0627\u0646\u064a\u0629 \u0641\u064a \u0645\u0635\u0631 – \u0644\u0645\u0646\u0634\u0623\u0629 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c – \u0623\u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f\u0647\u0627 \u0644\u0627 \u0623\u0647\u0645\u064a\u0629 \u0644\u0647 \u0648\u0644\u0627 \u064a\u0624\u062b\u0631 \u0641\u064a \u062c\u0648\u0627\u0632 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0625\u0646 \u0643\u0627\u0646 \u0648\u062c\u0648\u062f\u0647\u0627 \u0647\u0630\u0627 \u0644\u0647 \u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u0627\u0633\u062a\u062f\u0644\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0627\u0644\u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0641\u064a \u0645\u0635\u0631.
\n\u0648\u0625\u0630\u0646 \u0641\u0648\u062c\u0648\u062f (\u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631) \u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0636\u0631\u064a\u0628\u062a\u0646\u0627 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 \u064a\u062a\u062d\u0642\u0642 \u0641\u064a \u062d\u0627\u0644\u062a\u064a\u0646:
\n1 – \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0623\u0629 \u0645\u0643\u0627\u0646\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0645\u0635\u0631 \u0643\u0627\u0646\u062a \u0645\u062a\u062c\u0631\u064b\u0627 \u0623\u0648 \u0645\u0635\u0646\u0639\u064b\u0627 \u0623\u0648 \u0641\u0631\u0639\u064b\u0627 \u0623\u0648 \u0645\u0633\u062a\u0648\u062f\u0639\u064b\u0627 \u0623\u0648 \u0645\u0643\u062a\u0628 \u0628\u064a\u0639 \u0625\u0644\u062e \u0644\u0645\u0646\u0634\u0623\u0629 \u0643\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c.
\n2 – \u0645\u062c\u0631\u062f \u0645\u0628\u0627\u0634\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0644\u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0635\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0635\u0631 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f \u0648\u0627\u0644\u0627\u0645\u062a\u0647\u0627\u0646 \u062d\u062a\u0649 \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0644\u0647\u0627 \u0645\u0646\u0634\u0623\u0629 \u0645\u0643\u0627\u0646\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0645\u0635\u0631.
\n\u0623\u0645\u0627 \u0645\u0634\u0643\u0644\u0629 \u0642\u0633\u0645\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0646\u062f \u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0628\u0639\u0636 \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0635\u0631 \u0648\u0644\u0628\u0639\u0636\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0641\u0633\u064a\u0623\u062a\u064a \u0627\u0644\u0643\u0644\u0627\u0645 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a \u0639\u0646\u062f \u0627\u0644\u0643\u0644\u0627\u0645 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/p>\n

\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640<\/p>\n

[(1)] Bocquet \u0635\u0640 191 Allix et Lecercl\u00e9 \u062c\u0632\u0621 \u0623\u0648\u0644 \u0635\u0640 411 Rosier \u0645\u062c\u0644\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0633\u0646\u0629 1928\u060c \u0635\u0640 128 Guerandel \u0645\u062c\u0644\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0629 1929 \u0635\u0640 242.<\/p>\n

[(2)](Ces profits correspondent aux b\u00e9n\u00e9fices que r\u00e9aliseraient les maisons d\u2019achates si elles vendaient dans les conditions pratiqu\u00e9es dans le commerce d\u2019exportation, les marchandises don\u2019t elles assurent l\u2019exportaion).
\n[(3)](La loi ne se pr\u00e9occupe pas que du lieu o\u00f9 les b\u00e9n\u00e9fices sont r\u00e9alis\u00e9s, et non pas de celui o\u00f9 les \u00e9l\u00e9ments destien\u00e9s \u00e0 les produire sont mis en oeuvre).<\/p>\n

[(4)] \u064a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a (8) \u0648(9) \u0642\u062f \u0623\u064a\u062f\u062a\u0647\u0627 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0639\u0635\u0628\u0629 \u0627\u0644\u0623\u0645\u0645 Le Comit\u00e9 Financier de la Soci\u00e9t\u00e9 des Nations.
\n[(5)] \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0646\u0642\u0637\u0629 \u062d\u0635\u0644 \u062a\u0637\u0648\u0631 \u0641\u064a \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 – \u0633\u0646\u062a\u0637\u0644\u0639 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a\u0645\u0627 \u0628\u0639\u062f – \u0625\u0630\u0627 \u0623\u0635\u0628\u062d \u064a\u0631\u0649 \u0623\u0646 \u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0641\u0631\u0646\u0633\u0627 \u064a\u0624\u062b\u0631 \u0628\u0639\u0636 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u0647\u0627 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0642\u0627\u0626\u0645\u064b\u0627 \u0643\u0644\u0647 \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0623\u0648 \u0628\u0639\u0636\u0647.
\n[(6)] \u0627\u0646\u0638\u0631<\/p>\n

Questions Litigieuses\u0642 Durand et Bourrel
\n(Pour les entreprises commerciales, l\u2019existence d\u2019un organisme quio, en restant subordonn\u00e8 \u00e0 l\u2019\u00e9tablissement principal, est en mesure de r\u00e9pondre seul aux besoins d\u2019une client\u00e8le d\u00e9termin\u00e9e, et o\u00f9 les affaire pue vent etre, soit trait\u00e9es d\u2019une mani\u00e8re d\u00e9finitive, soit simplement engages).<\/p>\n

[(7)] \u0627\u0646\u0638\u0631 Durand et Bourrel \u0627\u0644\u0633\u0627\u0628\u0642 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u064a\u0647:<\/p>\n

(Pour les entreprises industrielles, l\u2019existence d\u2019un centre de fabrication, e\u2019est – \u00e0 – dire d\u2019une usine ou d\u2019un atelier o\u00f9 s\u2019effectue tout un ensemble d\u2019op\u00e9rations susceptibles de constituer, \u00e0 elles seules, l\u2019exercice d\u2019une profession, lors m\u00e9me que cet organisme n\u2019ex\u00e9cuterait qu\u2019une profession, lors m\u00e9me que cet organisme n\u2019ex\u00e9cuterait qu\u2019une partie des travaux qui forment l\u2019objet de l\u2019entreprise principale don\u2019t il depend)<\/p>\n

[(8)] \u0648\u0625\u0646 \u0643\u0627\u0646\u062a \u0623\u0635\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0631 \u062a\u0631\u062c\u0639 \u0625\u0644\u0649 \u0622\u0631\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u0641\u0642\u0647\u0627\u0621 \u0645\u0646\u0630 \u0633\u0646\u0629 1934.<\/p>\n

[(9)] l’excution des contrats n’avait pas comport\u00e9 l’installation daucun \u00e9tablissement de la soci\u00e9t\u00e9 sur le terriotire francais.
\n(..le crit\u00e9rium de l\u2019exploitation d\u2019une entreprise en France, r\u00e9side non dans l\u2019existence d\u2019un \u00e9tablissement, mais dans (l\u2019exercice habituel d\u2019une activit\u00e9 industrielle ou commerciale)<\/span>
\n [(10)] (Si cet (exercice habituel) a lieu sur ie territoire francais, l\u2019imposition est due, s\u2019il a lieu, au contraire \u00e0 l\u2019\u00e9tranger, l\u2019imp\u00f4t n\u2019est pas due et eet (accomplissement habituel d\u2019op\u00e9ralions) commerciales ou industrielles s\u2019appr\u00e9cie abstraction falle d\u2019existence ou de l\u2019inexistence en France ou \u00e0 l\u2019\u00e9treanger d\u2019un \u00e9tablissemtn<\/span>.
\n[(11)] (…les op\u00e9rations auxquelles elle (la soci\u00e9t\u00e9) s\u2019\u00e9tait livree contact\u00e9risant l’exercice habituel d’une activit\u00e9 commerciale \u00e0 l’\u00e9tranger).<\/p>\n

\u0648\u0645\u0646 \u062d\u064a\u062b \u0642\u0633\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u0648\u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u064a\u0635\u062d \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637\u064a\u0646 \u0648\u062a\u062d\u0645\u064a\u0644\u0647\u0627 \u0639\u0644\u064a\u0647\u0645\u0627 \u0628\u0646\u0633\u0628\u0629 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0623\u0648 \u0628\u0623\u064a \u0645\u0642\u064a\u0627\u0633 \u0622\u062e\u0631 \u064a\u0643\u0648\u0646 \u0623\u0642\u0631\u0628 \u0625\u0644\u064a \u0627\u0644\u062f\u0642\u0629.<\/p>\n

(A l\u2019\u00e9agrd des frais g\u00e9neraux communs a l\u2019activit\u00e9 habituelle en France et \u00e0 celle de l\u2019\u00e9tranger, il y a lieu de proc\u00e9der \u00e0 une ventilation qui faute de base plus pr\u00e9cise, peut \u00eatre fix\u00e9e d\u2019apr\u00e9s les chiffres d\u2019affaires respectifs)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0634\u0631\u0637 \u0646\u0634\u0648\u0621 \u0627\u0644\u0631\u0628\u062d \u0641\u064a \u0645\u0635\u0631\u00a0(\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629) Territorialit\u00e9 de l’imp\u00f4t \u0628\u0642\u0644\u0645 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u062f\u0644\u0627\u0648\u0631 \u0639\u0644\u064a \u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u062c\u0627\u0645\u0639\u0629 \u0641\u0627\u0631\u0648\u0642 \u0627\u0644\u0623\u0648\u0644 \u0642\u0631\u0631\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (33) \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 (\u062a\u0633\u062a\u062d\u0642 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0645\u0634\u062a\u063a\u0644\u0629 \u0641\u064a \u0645\u0635\u0631)\u060c \u0643\u0645\u0627 \u0642\u0631\u0631\u062a \u0627\u0644\u0645\u0627\u062f\u0629 30\/ 1 \u0645\u0646 \u0642\u0628\u0644 \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 (\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0647\u0646 \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629)\u060c \u0648\u0645\u0646 \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u062f\u062a\u064a\u0646 \u064a\u062a\u0636\u062d […]<\/p>\n","protected":false},"author":5,"featured_media":71487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[10795,1032,548,6795],"class_list":["post-71486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-6","tag-10795","tag-1032","tag-548","tag-6795"],"views":663,"_links":{"self":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/71486","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/comments?post=71486"}],"version-history":[{"count":0,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/posts\/71486\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media\/71487"}],"wp:attachment":[{"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/media?parent=71486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/categories?post=71486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mohamah.net\/law\/wp-json\/wp\/v2\/tags?post=71486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}