مدونة المحاكم المالية

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ºbQ ∞jô°T Ò¡X 1.02.124 ôNB’G ™«HQ —Éa ‘ QOÉ°U 1423 ) 13 ƒ«fƒj 2002 ( ò«ØæàH ºbQ ¿ƒfÉ≤dG 62.99 á≤∏©àŸG äÉ«°†à≤ŸG) á«dÉŸG ºcÉÙG áfhóà ≥∏©àŸG .(äÉHÉ°ùë∏d ájƒ¡÷G ¢ùdÉÛG º«¶æàH ÊÉãdG ÜÉàμdG äÉHÉ°ùë∏d ájƒ¡÷G ¢ùdÉÛG ∫hC’G ÜÉÑdG º«¶æàdGh äÉ°UÉ°üàN’G ∫hC’G π°üØdG ¢UÉ°üàN’G IôFGOh ô≤ŸG IOɢ˘ŸG 116 : IɢYGô˘e ™˘e á˘μ˘∏˘ªŸG äɢ¡˘L ø˘e á˘¡˘L π˘c ‘ äɢHɢ°ùë˘∏˘d …ƒ˘˘¡˘˘L ¢ù∏› çó˘˘ë˘˘j IOÉŸG ‘ É¡«∏Y ¢Uƒ°üæŸG á«dÉ≤àf’G äÉ«°†à≤ŸG 164 .¿ƒfÉ≤dG Gòg øe ÊÉãdG π°üØdG äÉ°UÉ°üàN’G IOÉŸG 117 : π°üØdG äÉ«°†à≤Ÿ É≤ÑW ájƒ¡÷G ¢ùdÉÛG ¤ƒàJ 98 äÉHÉ°ùM áÑbGôe ,Qƒà°SódG øe .É¡fhDƒ°T ÒHóàH É¡eÉ«b á«Ø«ch É¡JÉÄ«gh á«∏ÙG äÉYɪ÷G IOÉŸG 118 : :¬°UÉ°üàNG IôFGO OhóM ‘ á«dÉàdG äÉ°UÉ°üàN’G …ƒ¡÷G ¢ù∏ÛG ¢SQÉÁ 1 √òg ájÉ°Uƒd á©°VÉÿG á«eƒª©dG äÉ°ù°SDƒŸGh É¡JÉÄ«gh á«∏ÙG äÉYɪ÷G äÉHÉ°ùM ‘ âÑdG - ;ÉgÒ«°ùJ áÑbGôeh äÉÄ«¡dGh äÉYɪ÷G 2 √Ò«°ùàH É¡«dEG Oƒ¡©ŸG hCG »∏fi ΩÉY ≥aôe ‘ RÉ«àe’G ádƒıG ä’hÉ≤ŸG Ò«°ùJ áÑbGôe - á©°VÉN á«eƒªY äÉ°ù°SDƒe hCG äÉÄ«g hCG á«∏fi äÉYɪL É¡«a ∂∏“ »àdG ä’hÉ≤ŸGh äÉcô°ûdGh ÒZ hCG ô°TÉÑe πμ°ûH ácΰûe áØ°üH hCG OGôØfG ≈∏Y É¡JÉÄ«gh á«∏ÙG äÉYɪ÷G √òg ájÉ°Uƒd ;QGô≤dG PÉîJG ‘ áëLôe á£∏°S hCG ∫ɪ°SCGôdG ‘ º¡°SC’G á«Ñ∏ZCG ô°TÉÑe 3 hCG ,√ÓYCG IQƒcòŸG ∂∏J ÒZ ä’hÉ≤ŸG ÉgÉ≤∏àJ »àdG á«eƒª©dG ∫GƒeC’G ΩGóîà°SG áÑbGôe - É¡eó≤J É¡∏μ°T ¿Éc ɪثc IóYÉ°ùe hCG ∫ÉŸG ¢SCGQ ‘ áªgÉ°ùe øe ó«Øà°ùJ iôNCG Iõ¡LCG hCG äÉ«©ªL 501 EDITION SPECIAL 17/04/10 11:40 Page 501

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مدونة المحاكم المالية

Transcript of مدونة المحاكم المالية

  • bQ jT X1.02.124 NBG HQ a QOU1423))13 fj2002((H bQ fdG62.99G G) dG cG fh G

    .(Hd jG dG H

    dG dG

    Hd jG dGhCG dG

    dGh UNGhCG dG

    UNG IFGOh G

    IOG116 :IYGe e G L e L c Hd L j IOG Y UG dfG G164.fdG Gg e

    dG dG

    UNG

    IOG117: dG W jG dG J98HM bGe ,QSdG e.fhDT HH eb ch Jgh G YG

    IOG118::UNG IFGO OhM ddG UNG G G SQ

    1g jUd VG edG SDGh Jgh G YG HM dG -;gJ bGeh dGh YG

    2H dEG OG hCG fi Y ae ReG dG hG J bGe -VN eY SDe hCG g hCG fi YL a dG hGh cdGh

    Z hCG Te H ce H hCG OGfG Y Jgh G YG g jUd

    ;QGdG PJG Le S hCG SCGdG SCG ZCG Te

    3hCG ,YCG IQcG J Z hG gJ dG edG GeCG GSG bGe -eJ T c c IYe hCG G SCGQ ge e J iNCG ILCG hCG L

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  • ;G G bG j NBG RL CG hCG g hCG fi YL

    4d dH dG hDdGh fGH G jOCdG Ge Fb e SQ -: j e hCG Xe hCG hDe

    -;Jgh G YG

    -;dGh YG g jUd VG edG SDG

    -hCG OGfG Y dG hCG G YG a dG hG hCG cdG c

    Le S hCG SCGdG SCG ZCG Te Z hCG Te H ce H

    ;QGdG PJG

    gQYH a j dG G G G Ad edGh GdG e c j

    dG dG e Y J iNCG G h ,g hCG fi Y dH jeBG

    ;fdG Gg e hCG dG e dG dG e

    5.Jgh G YG fGe H G GAGLEG bGe gG -

    ddG dG

    dG

    hCG dG

    dCdG

    IOG119 :UG UG SSCG dG Y j Ib e G G dCj:gh ,fdG Gg e ddG dG Y

    -;G G FQ

    -;G ch

    -.hQG

    .d Hc Yh eY Hc Y G G aj

    dG dG

    FdG

    IOG120:L SCGjh dTCG Jh G G Y dG GTEG FdG j

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  • .Yha L SCGj CG d Rj c ,G G

    ch e Hh hdG ASDhQ cQ G G TC dG efdG Ojh

    jRH jh ,G d FdG UNH G FG j a G

    .jQG Y TCG

    .eCG hCG Q JUNG SQh

    bCG EGh ,jS j dG hdG ASDhQ MCG Y f FY bY hCG FdG J GPEGh

    .G H Qe

    ddG dG

    G ch

    IOG121 :dG ,G Gg id G ch G G id edG HdG e SQ IOG e ah jQG H e J j166.fdG Gg e

    dEG QG G f ah j Gf IY hCG Ff G ch Yj CG h

    .HdG IdG

    IOG122:j h ,eh e GjEH edG HdG e G ch SQ.G G EG a dG G FdG FG EG edG HdG

    .G d FdG UNH G jQdG dEG Jh

    .bGdG H GJ J b dG dG G G EG jh

    Y UG eGdG J ,HH AOEG NCJ bh GPEG a FdG e jh

    IOG 29.fdG Gg e

    d Rj c ,IjL Me j CG FYh ,G G g L jh

    .G g d HGf MCG j CG

    fGH G jOCdG Ge G G UNG NJ aCG cG GPEGh

    IOG W G G EG dP MCG dG hDdGh138.H

    .jQJ SGH edG HdG YCG S Y G id d dG cdG WEH jh

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  • HGdG dG

    edG HdG

    IOG123 :ffdG LBG HG J CG Y G d dG JdG j.OdG Gg NCJ H G ch jh

    dG L Jh G G TCG Jh eGdG FdG Yjh

    .G d jQGOEG dGh dG Hc J FdG S jh ,d HdG

    IOG e ah jQG H e dG JdG jh166.fdG Gg e

    .bDe Y j e FdG c ,FY bY hCG dG JdG J GPEGh

    eG dG

    dG Hc

    IOG124:EG eG iNCG SG FKdGh HG J dG Hc J IOG dEG QG G G TCG efH ah jRJh ,G G120,YCG

    G GAGLEGh MCG H Gch IQcG FKdGh HG H dG Hc Jh

    .FdG MCG Gflh f H J c ,G

    Y UG ffdG dG AGOCH ee dhGe hdG b dG c jh

    IOG16.G G eCG dPh ,fdG Gg e hCG dG e

    .G G g e g c d Jc j

    SOdG dG

    G G g

    IOG125 :ITCJ Y Vj hCG Fd eCH ha EG G G J .edG XdH G jRdGh dH G jRdG

    G FQ H e Ib N QH EG Yhah G G L J h

    .dG FQ hCG G

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  • dG dG

    WGh UNG

    hCG dG

    HG dGh bdG

    hCG dG

    dGh dGh bdG

    IOG126:HM dGh bdH ,UNG IFGO OhM ,G G jc dSCGQ dG hGh edG SDG HM Gch Jgh G YG

    dGh ,Jgh G YG jUd J eY SDeh Jgh fi YL

    .eY Sfi Y aJ

    jS ILCG g HM H Jgh G YH edG SG jh

    .dG H QG dG UdG IQG dG ah dPh ,G G EG

    G EG jS Gej CH G G Hbd VG iNCG ILCG Sfi jh

    ,gJ dj dG hdG Y Gch dGh NGG Y Y Sfi fH iG

    .dG H QG dG UdG IQG dG ah dPh

    IOG127:.e Geh eY FKh e G j

    c dGh NGd G GG LJ ,Jgh G YG d da

    .G G EG TCG KK

    .G Y GG g bdG a ,iNCG ILCd dH eCG

    IOG130:EG aVEH FdG G jh ,edG SG EG dG G jEGh bEG hCG ddG hCG H RGh G chh jUdG S EG edG SG

    .G edG ILCd ffdG G

    dG dG

    bGdG H dG

    IOG131:bGdG H dH jdG UNG IFGO OhM G G j

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  • IOG de M41.fdG Gg e

    IOG133:JOG e W ,bGdG H Sfi T G G YG GPEG43h44.YCG

    ddG dG

    dG W

    IOG134 :.G eCG G G Y IQOdG FdG MCG SG

    .ch SGH hCG T H ,bM hd hCG edG Sd SG W j

    d dG UNG OhM edG hCG GdG hCG NGdG jRh EG G f jh

    RG hCG dH G jRdGh ,dG H QG dGh jdG Ud J

    SDG hCG dG hCG G Yd fdG Gh G chh bEG hCG ddG hCG H

    .G edG

    .G PdH e G G M j e ,dG SG bjh

    G H dG Hc id SG jY GjEG SG dW Y jh

    ) KdG N30.FdG G J jQd dGG ej (

    dG Y UG GAGLEGh d W jdG J CG jh141h142 dG e ddG IdG e ASH ,fG IG fb e142.J dG

    .H dG Hc EG SG e G H dG Hc LJh

    ,a G G Ve G SG e EG j CG G e H h

    .FL hCG c

    IOG135 :H bM hd hCG edG Sd j jL Y cG dM FdG MCG LGe W ,Sd OG LCG GfG H ,ch SGH hCG T

    .G g eCG G G Y IQOdG

    UNG OhM edG hCG GdG hCG NGdG jRh EGh G ch EG G f jh

    dH G jRdGh ,dG H QG dGh jdG Ud J d dG

    SDG hCG dG hCG G Yd fdG Gh bEG hCG ddG hCG H RGhCG

    .G edG

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  • Fbd VY j CG jh ,G H dG Hc id LGG W Ojh

    LGG W Ve G e H ae j CGh ddG H j dG FSdGh

    .jdG dEG G GjdHh

    LCG d Oj dG G GWCG EG j H eCG G G jh

    .JGjJh JVJ d

    G G j ,edG HdG e Y WGh eG FSdG a Hh

    .G LGe W

    ) Y LGG W J LCG Ojh10G M J jQJ e AGHG GS () HQCG LCG Gg Oj ,eCH G dU d J dM h ,G4.GS (

    dG dG

    dG hDdGh fGH G jOCdG

    IOG136 :fGH G jOCdG Ge Fb e G G SQ IOG e HGdG IdG fH OQGdG UTCG EG dH dG hDdGh118,YCG

    OGG Y UG dG iMEG Jj jdGh54h55h56.YCG

    IOG137 : OGG dEG QG dG Je OCG GPEG54h55h56eCH ,fdG Gg e,dG JQG b ,eCG Gg QGUE gDe NBG T Y hCG dG FQ Y QOU Hc

    EG dG hDdGh fGH G jOCdG Ge G G eCG dhDG fG

    .HdG eCG Gg QUCG e

    IOG138:.FdG e H hCG f AJ e G ch G G EG dG aj

    hCG HbdG jQJ Y AHh G ch SGH G G EG dG ad dc gDjh

    .dH G jRdGh NGdG jRh G FKdH Ye dG

    IOG139: e OGG e J58 EG69eCG IH G ,fdG Gg e.G G Y ,dG hDdGh fGH G jOCdG Ge HdGh G

    .G chh FdG ,HdH d dG cdGh hCG FdG UNG SQh

    .dH G jRdGh NGdG jRh e c dH G ch j HG dM fCG Z

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  • IOG140:G jOCdG Ge jG dG Y IQOdG MCG fCJ CG .H G adG eCG dG hDdGh fGH

    dH G jRdGh NGdG jRh EGh eCH G EG SG G jh

    .G chh

    .G PdH e G G M j e ,dG SG bjh

    G H dG Hc id SG jY GjEG SG dW Y jh

    ) KdG NGO30.G J jQd dGG ej (

    dG Y UG GAGLEGh d W jdG J CG jh141h142 dG e ddG IdG e ASH fG IG fb e142.J dG

    Lj dG G ch EG G j ,dG Hc id SG jY J Oh

    .d dG cdG EG QhH

    IOG141:OG LCG GfG H eCH d j ,jL Y cG dM .H G G LGe G G e j CG ,Sd

    NGdG jRh e RjEH hCG f AJ e G ch EG LGG W G f jh

    .dH G jRdG hCG

    Fbd VY dG Gg j CG jh ,G G FQ EG LGG W Ljh

    dch LGG W Ve G e H Ye j CGh ddG H j dG FSdGh

    .dEG j dG GjdG

    .dH e GQe GQe G ch e G G FQ j

    IOG W IG bH AGLEG jh139.YCG

    ) Y LGG W J LCG Ojh10G M J jQJ e AGHG GS () HQCG LCG Gg Oj ,eCH G dU d J dM h ,G4.GS (

    ddG dG

    fGG H G GAGLEG bGe

    IOG142 :J d dG UNG OhM edG hCG GdG hCG NGdG jRd

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  • b c G G QfCG Y Vj CG ,dG H QG dGh jdG Ud

    .g hCG fi YL fGe H G GAGLEG J

    IOG143 :G W e g hCG fi Y QGOEG G Y Oj GPEGNGdG jRh VY ,IjL SGQO H G G Y dG Hh ,G hGdG

    H Hd G G Y Y OG Z QGOEG G edG hCG GdG hCG

    .QGOEG d aGdG dG e hCG G dH eBG e W Y AH hCG FJ

    G GGh adG GH G hGGh VaG QGOEG G Y AHh

    J hT M jCGQ G G Qj ,eCH G edG SG W e eG

    .Y eCG VY jQJ e j jT bCG LCG NGO G dG hCG YG fGe

    IOG144: JOG J G G jj dG AGQBG Y AH142h143j ,AbG Yh ,gPJG j dG GAGLEG edG hCG GdG hCG NGdG jRh Qj ,YCG

    JOG e J Y dG H G dG dG Y dG FdG G H

    131h136.fdG Gg e

    G CGd He Z jCGQ c GPEG QGb H edG hCG GdG hCG NGdG jRh jh

    .G

    IOG145:d GQe GQe ,G G Y dG VY O FdG j.T LCG NGO G

    .bh jNBG IH j CG dH j dG QG Qd Rjh

    Y EG fHh GG N e Ie gGj dG jdG H QG jh

    .AbG Y G

    Ve G M eH jhH dG FKdG L Y WG d gDjh

    .dG

    IOG146:IOG Y UG LCG GfG Y G G EG QG j.Mj dG CGdH Ye jJ ,HdG

    .dG Y VY dG G EG j dG jCGQ Qjh G G hGj ,dP Hh

    JOG Y UG AGQBG Jh142h143VY dG G EG aVEH ,YCG

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  • .G iNCG ILCG hCG dG hCG G Yd ffdG G EG ,dG

    HGdG dG

    GeCG GSG bGeh dG bGe

    hCG dG

    dG bGe

    IOG147 : IOG dEG QG ILCG J G G bGj148LC ,HbW H dG FSdG M MGbH AbG Y AOEGh dG M e jJ

    .jOhOeh da IOjdGh

    ie VdG Gd G jh ,dG LhCG L G G bGe Jh

    .G FSdG GSGh AbG hTh dJ Gch G FdGh IOG GgCG

    eG M Gch IG dG Uh Yhe dc G G bGe Jh

    .IG TCGh G GjQdGh eG

    Hbd VG ILCG NGO G GAGLEGh fCG CG e G G cCjh

    .IG dG ac Jh J jMh ,JeGSGh gOQG eCG dG J

    cCdG b bG VG ILCG jQe J j CG G d h

    .G FSdG EG dHh REG bfG he d IOG GgCG ie e

    IOG148: NJ dG Jgh G YG Y bGe G G SQ.UNG

    hG J bG UNG IFGO OhM h dP EG aVEH ,G G jh

    dG cdGh hGh ,H dEG OG hCG fi Y ae ReG dG

    ,ce H hCG OGfG Y ,YLh jL eY SDeh g hCG fi YL a

    .QGdG PJG Le S hCG SCGdG SCG ZCG Te Z hCG Te H

    IOG149:SG FKhh JHM H HdG IOG dEG QG ILCG J.dG H QG dG UdG IQG dG ah dPh G G EG jS

    IOG e fdG IdG dEG QG ILCG dc Jh148dhGdG Jg Vfi H ,YCG.LQGh NGdG bGGh jG SG jQJ e H ae G G EG

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  • IOG150:j CG Fd ,SG FKdGh HG J NCdG dM IOG Y UG jjdG eGdGh eGdH ,dhDG UTCG Y eCG L

    78.fdG Gg e

    IOG151: IOG Y UG G G TCG efH Y AH120,YCG.efdG Gg LQG ILCG J bG ej jdG jQG FdG j

    gjhH dG G GG hCG FKdG ac Y Wd hQG gDjh

    h ,jQhV JOaEG CG hj jdG UTCG EG SGh ILCG g J M e

    G G Fd jQJ aJ ,jQG d G UTCG HSG Y dM

    IOG e ah eCG d69.YCG

    e OGG e Jh80 EG84adG UNG SQh ,G G Y YCG.FdGh G G ,HdH adG FQh

    IOG152 :jRh EG G G fCH hGdG dG UG jQdG FdG LjjdG Ud J d dG UNG OhM edG hCG GdG hCG NGdG

    bEG hCG ddG hCG H RG hCG dH G jRdG EGh dG H QG dGh

    Y j CG Y FdG Oj LCG NGO FGQBG Y dGh JM AOEG d jdG

    .T

    IOG153 :QGOEG G G e j CG dH G jRdG hCG NGdG jRd Rj Y UG dG fH Hbd VG ILCG H J b SGQO

    IOG120.YCG

    IOG Y UG hdG ah G G Qj dG jdG Ljh151YCG.eCH G jRdG EG

    dG dG

    edG GeCG GSG bGe

    IOG154:ASH ,hG gJ dG edG GeCG GSG G G bGj IOG IQcG J148 ge e J dG iNCG ILCG ch Gh ,YCG

    NBG RL CG e hCG g hCG fi YL W e T c c IYe e hCG SCGdG

    .G G Hbd VN

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  • GgCG Hj J dG edG GeCG GSG CG e cCdG EG bGG g Jh

    .IYG hCG gG e ING

    IOG155 :,G G EG J CH HdG IOG dEG QG ILCG JM dPh ,J dG iNCG edG GYGh GeCG GSH G HG

    .dG H QG dGh jdG UdG IQG hdGh dG

    IOG156:GSG bG ej jdG jQG jQG G G FQ j.G G TCG efH LQG ILCG J dG edG GeCG

    e gjhH dG G GGh FKdG ac Y Wd hQG gDjh

    .ILCG g J M

    e OGG W jQdG jh MG J Wh bGG GAGLEG Jh80 EG84 IOGh152.fdG Gg e

    ddG dG

    eY e

    IOG157 :bG G jQdG L e f G EG jG dG LJdhDG AGQBGh M Ye gJ dG edG GeCG GSG bGeh dG

    .jG dG Me dG jJ Qj CG d h ,G dGh

    IOG158:Ib j CG ,G G G FQ e H ,hCG Fd RjUNG NJ e dH G Y d jG dG MCH e

    ILCG MCG J bG hCG dG hDdGh fGH G jOCdG Ge G

    .G Hbd VG

    IOG159: e OGG Y UG edG G dc J101 EG107eS G G FQ SQh ,jG dG Y fdG Gg e hCG dG

    .hCG FdG

    IOG160 :j Qe L HG Yd eG G GG JEG ) Y LCG H dPh ,G G FQ e GbH hCG FdG10jQdG e j GS (

    .Ff HG H G QGdG hCG G a j dG

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  • j CG Y ,bCG LCG Oj CG G G FQ e H hCG Fd Rj fCG Z

    ) N Y5Y dG hCG NGG UCG H UG G GG JE ,GS (.HH G edG FKdG JEG Gg j CG

    IOG161:e hCG hDe c EG Fd eCG L j CG G d jLGH eGh dhDG ADg j h ,G G bG VG ILCH

    QWEG H ej dG dG S G G Ib G dG c

    .G G UNG

    WdG adH bY d Fbh J IQcG SG L hCG dG g fc GPEGh

    hCG jRdG QhH j dG ,hCG FdG dH FdG NCG ,dhd LQG hCG NGdG eCG hCG

    ac ,AbG Y G G jh ,aQ hCG dG c Y AHEG d Rj dG

    .JMeh Jj jS d jQhdG GAGLEG

    QhdG bdH Se Gj bh CG h G Y j CG G d h

    .e RE

    IOG162:iYdGh jOCdG iYdG SQ hO G G eCG HG .FG

    dH G ch NCG ,jOCJ HY LJ CG fCT e aCG G G cG GPEGh

    Jh ,eCH d dH jOCdG M d dG dG QhH j dG d dG cdG

    ) S LCG N G dG g6 .JJG dG HGdH e H TCG (

    cdG dH G ch NCG ,FL HY LJ b fCG j aCH j eCG c GPEGh

    PJG b dG jRh EG ,hCG FdG e H hCG f AJ e dRdG aj dG ,d dG

    G dG jRh jh ,eCH G dEG j dG dG dH jh ,Fe Gj e

    .gJG dG HGdH

    IOG163:HdG d Je Vj ,Hh e G J JEG c.FG fdG Y UG

    Gj e PJG b dG jRh EG eCG aj dG d dG cdG dH G ch jh

    jh .eCH G d Vj CG dG jOCdG HdG Y dG H ,Fe

    HGdH eCH d dH jOCdG M d dG dGh dG jRh e c W e G

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  • .gGJG dG

    IOG164:dG Qe O ,jG dG c GMEG QfG h dfG HaJ dG d dH G dG a J ,S UNG FGhOh jG

    .L Y

    dEG QG SG f jQd dGG dG dG e AGHG dG Gg jh

    .SdG IjH HdG IdG

    jG dd dG UNG SQ d dG RGh G jh

    .dG M dG Gg e NO QfG

    514

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