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ﻟﻺﺳﺘﺸﻬﺎﺩ ﺑﻬﺬﺍ ﺍﻟﺒﺤﺚ ﻗﻢ ﺑﻨﺴﺦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ ﺣﺴﺐ ﺇﺳﻠﻮﺏ ﺍﻹﺳﺘﺸﻬﺎﺩ ﺍﻟﻤﻄﻠﻮﺏ:
ﺇﺳﻠﻮﺏ APA
ﺑﻜﺸﻮﺍ ،ﻣﺤﻤﺪ .(2013) .ﺍﻟﻤﻨﺎﺯﻋﺎﺕ ﺍﻟﺠﺒﺎﺋﻴﺔ.ﻣﺠﻠﺔ ﺍﻟﻔﻘﻪ ﻭﺍﻟﻘﺎﻧﻮﻥ ،ﻉ .160 - 132 ،12ﻣﺴﺘﺮﺟﻊ ﻣﻦ
http://search.mandumah.com/Record/467268
ﺇﺳﻠﻮﺏ MLA
ﺑﻜﺸﻮﺍ ،ﻣﺤﻤﺪ" .ﺍﻟﻤﻨﺎﺯﻋﺎﺕ ﺍﻟﺠﺒﺎﺋﻴﺔ".ﻣﺠﻠﺔ ﺍﻟﻔﻘﻪ ﻭﺍﻟﻘﺎﻧﻮﻥﻉ .160 - 132 :(2013) 12ﻣﺴﺘﺮﺟﻊ ﻣﻦ
http://search.mandumah.com/Record/467268
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-1ﻋﺒﺪ ﺍﻟﻘﺎﺩﺭ ﺍﻟﺘﻌﻼﰐ ،ﺍﻟﻮﺟﻴﺰ ﰲ ﺍﻟﱰﺍﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ،ﺩﺍﺭ ﺍﻷﲪﺪﻳﺔ ﻟﻠﻨﺸﺮ ﺍﻟﻄﺒﻌﺔ ﺍﻟﺜﺎﻧﻴﺔ ،.2001ﺹ .96
-3ﻋﺒﺪﺍﻟﺮﲪﺎﻥ ﺍﺑﻠﻴﻼ ﻭﳏﻤﺪ ﻣﺮﺯﺍﻕ ،ﺍﻟﻨﻈﺎﻡ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻤﻨﺎﺯﻋﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﳌﻐﺮﺏ ،ﻣﻄﺒﻌﺔ ﺍﻷﻣﻨﻴﺔ ،ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ ، 1996 ،ﺹ .95
ﻭﻳﻀﻴﻒ ﺍﳌﺆﻟﻔﺎﻥ ﺃﻥ ﺇﻃﻼﻉ ﺍﳌﻠﺰﻡ ﻋﻠﻰ ﻣﻠﻔﻪ ﻟﻪ ﺃﳘﻴﺔ ﰲ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺍﻻﻋﺘﺮﺍﺿﺎﺕ ﺇﺫ ﻣﺎ ﺍﻗﺘﻨﻊ ﺍﳌﻜﻠﻒ ﺑﻌﺪ ﺍﻃﻼﻋﻪ ﻋﻠﻰ ﻣﻠﻔﻪ ﺍﻟﻀﺮﻳﱯ ﺑﻮﺟﻬﺔ ﻧﻈﺮ ﻣﺼﻠﺤﺔ ﺍﻟﻀﺮﺍﺋﺐ .
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ﰲ ﻣﻮﺍﻗﻒ ﺃﻃﺮﺍﻑ ﺍﻟﱰﺍﻉ ﲤﻬﺪ ﻟﻠﻤﻮﻗﻒ ﺍﻟﻨﻬﺎﺋﻲ ﳌﺼﻠﺤﺔ ﺍﻟﻀﺮﺍﺋﺐ .ﻭﻣﻊ ﺫﻟﻚ ﻓﺈﻧﻪ ﻳﻜﻮﻥ ﻋﻠﻰ ﺍﳉﻬﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻥ ﲢﺘﺮﻡ ﻣﻮﻗﻒ ﺍﻟﻠﺠﻨﺔ ﺍﶈﻠﻴﺔ ﻭﺃﻻ ﲣﺮﺝ ﻋﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻮﺍﺭﺩﺓ ﻓﻴﻪ ﻟﺘﺤﺪﻳﺪ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻮﺿﻮﻉ ﺍﻟﱰﺍﻉ،
ﺃﻭ ﺗﺮﻓﻊ ﺃﻣﺮﻫﺎ ﺇﱃ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻓﺘﻨﺘﻈﺮ ﻗﺮﺍﺭﻫﺎ .ﳏﻤﺪ ﺍﻟﺴﻤﺎﺣﻲ ،ﻣﺴﻄﺮﺓ ﺍﳌﻨﺎﺯﻋﺔ ﰲ ﺍﻟﻀﺮﻳﺒﺔ ،ﻣﻄﺒﻌﺔ ﺍﻟﺼﻮﻣﻌﺔ ،ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ ، .1997 ،ﺹ .71
-2ﻛﻤﺜﺎﻝ ﻋﻠﻰ ﺫﻟﻚ ﺍﳊﻜﻢ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺍﶈﻜﻤﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺑﻮﺟﺪﺓ ﻋﺪﺩ 96/20ﺑﺘﺎﺭﻳﺦ 1996/01/01ﰲ ﺍﳌﻠﻒ .95-81ﺑﺘﺎﺭﻳﺦ 1996/01/01ﰲ ﺍﳌﻠﻒ 95-81ﺃﻭﺭﺩﻩ ﺳﻔﻴﺎﻥ ﺃﺩﺭﻳﻮﺵ ﻭﺭﺷﻴﺪﺓ
ﺍﻟﺼﺎﺑﺮﻱ ،ﻡ ﺱ،ﺹ156
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- Thèses :
Mohamed Cherkaoui, le contentieux fiscal au Maroc , DES,
Droit public , Rabat 1982.
- Ouvrages :
J.Pujot , L’application de droit privé en matière fiscale, (LGDJ) 1987.
JP. Chevallier , la relativité de l’autorité de la chose jugée dans le contentieux
fiscal, PUF , 1975.
160