دفاتر محكمة النقض عدد 43 لسنة 2022

‫ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﻐﺮﺑﻴﺔ‬
‫ﻣﺤﻜﻤﺔ ﺍﻟﻨﻘﺾ‬
‫ﺩﻓﺎﺗﺮ ﻣﺤﻜﻤﺔ ﺍﻟﻨﻘﺾ‬

‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬
‫‪ -‬ﺍﻷﺭﺑﺎﺡ ﺍﻟﻌﻘﺎﺭﻳﺔ ‪-‬‬
‫ﺳﻠﺴﻠﺔ دﻓﺎﺗﺮ ﻣﺤﻜﻤﺔ اﻟﻨﻘﺾ اﻟﻌﺪد‪43 :‬‬

‫‪2022‬‬
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‫ﺍﻹﺷﺮﺍﻑ ﺍﻟﻌﺎﻡ‬
‫ﺍﻷﺳﺘﺎﺫ ﻣ‪‬ﺤﻤﺪ ﻋﺒﺪ ﺍﻟﻨﺒﺎﻭﻱ‬
‫ﺍﻟﺮﺋﻴﺲ ﺍﻷﻭﻝ ﶈﻜﻤﺔ ﺍﻟﻨﻘﺾ‬
‫ﺍﻟﺘﻨﺴﻴﻖ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻌﻠﻤﻴﺔ‪:‬‬

‫‪ -‬ﺫ‪ .‬ﺳﻌﺪ ﻏﺰﻳﻮﻝ ﺑﺮﺍﺩﺓ‪ ،‬ﺭﺋﻴﺲ ﺍﻟﻘﺴﻢ ﺍﻹﺩﺍﺭﻱ ﺍﻟﺜﺎﻧﻲ‬
‫ﻣﻨﺸﻮﺭﺍﺕ‬
‫ﻣﺮﻛﺰ ﺍﻟﻨﺸﺮ ﻭﺍﻟﺘﻮﺛﻴﻖ ﺍﻟﻘﻀﺎﺋﻲ ﺑﻤﺤﻜﻤﺔ ﺍﻟﻨﻘﺾ‬
‫)ﻣﻦ ﺳﻠﺴﻠﺔ ﺩﻓﺎﺗﺮ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ(‬
‫‪2022MO5213‬‬ ‫ٕالايداع القانوني‪:‬‬

‫‪978-9920-8767-3-5 :‬‬ ‫ردمك‬
‫‪ :‬مطبعة ٔالامنية حسان‪ -‬الرباط‬ ‫الطبع‬
‫جميع الحقوق محفوظة‬
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@ @ê‡ícë@a@ê‹—ã@‘†bÛa@‡à«@ÙÜ¾a@òÛý§a@kyb–
òîöb›ÔÛa@òĐÜÜÛ@óÜÇþa@÷Üa@÷îöŠ
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‫ﻭﺍﻟﺼﻼﺓ ﻭﺍﻟﺴﻼﻡ ﻋﻠﻰ ﺳﻴﺪﻧﺎ ﳏﻤﺪ ﻭﻋﻠﻰ ﺁﻟﻪ ﻭ‪C‬ﺒﻪ ﺃﺟﻤﻌﻴﻦ‬
‫ﻳﺴﻌﺪﻧﻲ ﺃﻥ ﺃﻗﺪﻡ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﻣﻦ ﺩﻓﺎﺗﺮ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ ﺍﳋﺎﺹ‬

‫ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺻﻨﻒ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﻤﺸﺘﻤﻞ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻐﺮﻓﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺑﻤﺤﻜﻤﺔ ﺍﻟﻨﻘﺾ‪.‬‬
‫ﺇﻥ ﺍﺧﺘﻴﺎﺭ ﻫﺬﺍ ﺍﻟﻤﻮﺿﻮﻉ ﺑﻤﺎ ﺷﻤﻠﻪ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﻣﻦ ﺍﺟﺘﻬﺎﺩﺍﺕ‬

‫ﻗﻀﺎﺋﻴﺔ ﺍﻟﻐﺎﻳﺔ ﻣﻨﻪ ﺗﺮﺳﻴﺦ ﻣﺒﺪﺃ ﺍﻟﺘﻮﺍﺯﻥ ﺑﻴﻦ ﺣﻘﻮﻕ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻭﺣﻘﻮﻕ ﺍﻟﻤﻠﺰﻣﻴﻦ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﺇﺑﺮﺍﺯ ﻣﺪﻯ ﻣﺴﺎﻫﻤﺔ ﺍﻟﻘﻀﺎﺀ ﺍﻹﺩﺍﺭﻱ ﺍﻟﻤﻐﺮﺑﻲ‬
‫ﰲ ﲢﻘﻴﻖ ﺍﻷﻣﻦ ﺍﻟﻘﻀﺎﺋﻲ ﻭﺗﺜﺒﻴﺖ ﺩﻭﻟﺔ ﺍﳊﻖ ﻭﺍﻟﻘﺎﻧﻮﻥ ﻭﺗﻌﺰﻳﺰ ﺍﺳﺘﻘﻼﻝ‬
‫ﺍﻟﺴﻠﻄﺔ ﺍﻟﻘﻀﺎﺋﻴﺔ‪ .‬ﻭﻣﻦ ﺗﻤﺔ ﺑﻠﻮﻍ ﺃﺳﻤﻰ ﺩﺭﺟﺎﺕ ﺍﻟﻌﺪﻝ ﻭﺍﻹﻧﺼﺎﻑ‪.‬‬
‫ﻭﻣﻤﺎ ﻻ ﺷﻚ ﻓﻴﻪ ﺃﻥ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺻﻨﻒ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻌﻘﺎﺭﻳﺔ‪،‬‬
‫ﺗﻬﻢ ﺷﺮﳛﺔ ﻛﺒﻴﺮﺓ ﻣﻦ ﺍﻟﻤﻮﺍﻃﻨﻴﻦ ‪.‬ﻭﺗﻤﺜﻞ ﺍﻟﻤﻨﺎﺯﻋﺎﺕ ﺍﻟﻘﻀﺎﺋﻴﺔ‬
‫ﲞﺼﻮﺻﻬﺎ ﻧﺴﺒﺔ ﻫﺎﻣﺔ ﺟﺪﹰﺍ ﻣﻦ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﻤﻌﺮﻭﺿﺔ ﻋﻠﻰ ﺍﻟﻘﻀﺎﺀ‬
‫ﺍﻹﺩﺍﺭﻱ ﺑﻤﺨﺘﻠﻒ ﺩﺭﺟﺎﺗﻪ‪ .‬ﻟﺬﻟﻚ ﻛﺎﻥ ﻻ ﺑﺪ ﻣﻦ ﺇﻓﺮﺍﺩ ﻋﺪﺩ ﺧﺎﺹ‬
‫ﻟﻬﺬﻩ ﺍﻟﻤﻨﺎﺯﻋﺎﺕ‪ ،‬ﻭﻣﺎ ﺃﺳﻔﺮﺕ ﻋﻨﻪ ﻣﻦ ﺍﺟﺘﻬﺎﺩﺍﺕ ﻗﻀﺎﺋﻴﺔ ﻣﺴﺘﻘﺮﺓ‬
‫ﻭﻣﺘﻮﺍﺛﺮﺓ ﺿﻤﺎﻧ ﹰﺎ ﻟﻸﻣﻦ ﺍﻟﻘﻀﺎﺋﻲ ﺍﻟﻤﻨﺸﻮﺩ‪.‬‬
‫ﺇﻥ ﺍﻟﻤﺘﺼﻔﺢ ﻟﻬﺬﺍ ﺍﻟﻌﺪﺩ ﺍﳋﺎﺹ ﺳﻮﻑ ﻳﺘﺒﻴﻦ ﻟﻪ ﲜﻼﺀ ﺃﻥ‬

‫ﻗﺮﺍﺭﺍﺕ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ ﺍﻟﺼﺎﺩﺭﺓ ﰲ ﺍﻟﻤﻮﺿﻮﻉ ﺗﻨﺎﻭﻟﺖ ﺟﻮﺍﻧﺐ ﳐﺘﻠﻔﺔ‬
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‫ﻣﻦ ﺍﻹﺷﻜﺎﻟﻴﺎﺕ ﺍﻟﺘﻲ ﺗﻄﺮﺣﻬﺎ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﺇﻥ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺸﻜﻞ‬
‫ﻣﻦ ﻗﺒﻴﻞ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﻤﺴﻄﺮﺓ ﺍﻟﺘﻮﺍﺟﻬﻴﺔ ﺳﻮﺍﺀ ﻣﻦ ﺣﻴﺚ ﺇﺟﺮﺍﺀﺍﺕ‬
‫ﺍﻟﻔﺮﺽ ﺍﻟﺘﻠﻘﺎﺋﻲ ﻟﻠﻀﺮﻳﺒﺔ ﺃﻭ ﻣﻦ ﺣﻴﺚ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺼﺤﻴﺢ ﺍﻟﻤﻠﻘﺎﺓ‬
‫ﻋﻠﻰ ﻋﺎﺗﻖ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻣﺎ ﻳﻘﺎﺑﻠﻬﺎ ﻣﻦ ﺍﻟﺘﺰﺍﻡ ﺍﳋﺎﺿﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﺑﺎﻟﺘﻘﻴﺪ ﺑﻤﺴﻄﺮﺓ ﺍﻟﺘﻈﻠﻢ ﺍﻹﺩﺍﺭﻱ ﻗﺒﻞ ﺭﻓﻊ ﺍﻟﺪﻋﻮﻯ ‪ ،‬ﻭﺑﻌﺾ‬
‫ﺍﳊﺎﻻﺕ ﺍﻟﺘﻲ ﺗﻌﻔﻲ ﺍﻟﻤﻠﺰﻡ ﻣﻦ ﻫﺬﻩ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺸﻜﻠﻴﺔ ﺃﻭ ﻣﻦ ﺣﻴﺚ‬
‫ﺍﻟﻤﻮﺿﻮﻉ‪ .‬ﺳﻮﺍﺀ ﰲ ﺇﻃﺎﺭ ﺗﻔﺴﻴﺮ ﺍﻟﻤﻘﺘﻀﻴﺎﺕ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﻤﻨﻈﻤﺔ‬
‫ﻟﻬﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﺃﻭ ﰲ ﺇﻃﺎﺭ ﺷﺮﻭﻁ ﺍﻹﻋﻔﺎﺀ ﻣﻨﻬﺎ ﻭﻛﻴﻔﻴﺔ ﺇﺛﺒﺎﺕ‬
‫ﺫﻟﻚ‪ .‬ﺃﻭ ﻛﺬﻟﻚ ﰲ ﺇﻃﺎﺭ ﺳﻠﻄﺔ ﺍﶈﻜﻤﺔ ﰲ ﺍﻟﺒﺖ ﰲ ﺍﻟﻨﺰﺍﻋﺎﺕ‬
‫ﺍﻟﻨﺎﺷﺌﺔ ﻋﻦ ﻣﻘﺮﺭﺍﺕ ﺍﻟﻠﺠﻦ ﺍﶈﻠﻴﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻀﺮﻳﺒﺔ ﺃﻭ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻮﻃﻨﻴﺔ‬
‫ﻟﻠﻨﻈﺮ ﰲ ﺍﻟﻄﻌﻮﻥ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﻬﺎ‪ ،‬ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﻘﻴﻴﻢ ﺍﳋﺒﺮﺓ ﺍﻟﺘﻘﻨﻴﺔ‬
‫ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺘﺤﺪﻳﺪ ﻗﻴﻤﺔ ﺍﻟﺘﻔﻮﻳﺖ ﻭﻗﻴﻤﺔ ﺍﻟﺘﻤﻠﻚ ﻭﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪،‬‬
‫ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺍﻟﻮﺛﺎﺋﻖ ﺍﻟﺘﻲ ﻳﺪﻟﻲ ﺑﻬﺎ ﺍﳋﺼﻮﻡ ﺃﻭ ﻣﻦ ﻋﻨﺎﺻﺮ ﺍﻟﻤﻘﺎﺭﻧﺔ‬
‫ﺍﻟﻤﻌﺘﻤﺪﺓ ﺇﻥ ﻭﺟﺪﺕ‪.‬‬
‫ﻭﻟﻨﺎ ﺍﻟﻴﻘﻴﻦ ﺑﺄﻥ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﺍﳋﺎﺹ ﻣﻦ ﺩﻓﺎﺗﺮ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ ﰲ‬
‫ﻣﺎﺩﺓ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺻﻨﻒ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺳﻴﻜﻮﻥ ﳏﻂ‬
‫ﺍﻫﺘﻤﺎﻡ ﺍﻟﻄﻠﺒﺔ ﻭﺍﻟﺒﺎﺣﺜﻴﻦ ﻭﺍﳉﺎﻣﻌﻴﻴﻦ ﻭﺭﺟﺎﻝ ﺍﻟﻘﺎﻧﻮﻥ ﻭﻛﺎﻓﺔ‬
‫ﺍﻷ|ﺎﺹ ﺍﻟﻤﻌﻨﻴﻴﻦ ﺑﻬﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻟﺪﺭﺍﺳﺔ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻤﻨﺸﻮﺭﺓ ﺑﻪ‪ ،‬ﻭﺍﻟﺘﻌﻤﻖ ﰲ ﲢﻠﻴﻞ ﺣﻴﺜﻴﺎﺗﻬﺎ ﻭﺗﻌﻠﻴﻼﺗﻬﺎ‪ ،‬ﻭﺍﻟﺘﻌﻠﻴﻖ‬
‫ﻋﻠﻴﻬﺎ ﻭﺇﺛﺮﺍﺀ ﺍﻟﻨﻘﺎﺵ ﺍﻟﻘﺎﻧﻮﻧﻲ ﻭﺍﻟﻔﻘﻬﻲ ﺍﳉﺎﺩ ﻭﺍﻟﺒﻨﺎﺀ ﺑﺎﻋﺘﺒﺎﺭﻩ ﻗﻴﻤﺔ‬
‫ﻋﻠﻤﻴﺔ ﻣﻀﺎﻓﺔ‪.‬‬
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‫ﻭﺑﻬﺬﻩ ﺍﻟﻤﻨﺎﺳﺒﺔ ﻻ ﻳﻔﻮﺗﻨﻲ ﺃﻥ ﺃﻋﺒﺮ ﻋﻦ ﺟﺰﻳﻞ ﺍﻟﺸﻜﺮ ﻭﺍﻟﺜﻨﺎﺀ‬
‫ﻭﺍﻟﺘﻘﺪﻳﺮ ﻟﻤﺎ ﻳﻘﻮﻡ ﺑﻪ ﺍﻟﻘﺴﻢ ﺍﻟﺜﺎﻧﻲ ﻟﻠﻐﺮﻓﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ ﳎﻬﻮﺩﺍﺕ‬
‫ﺟﺒﺎﺭﺓ ﻟﺘﺴﺮﻳﻊ ﺍﻹﺻﺪﺍﺭﺍﺕ‪ ،‬ﺣﺘﻰ ﺗﺒﻘﻰ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ‬
‫ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻘﻀﺎﺋﻴﺔ ﺍﻟﻌﻠﻴﺎ‪ ،‬ﻣﻌﻠﻤﺔ ﻣﻀﻴﺌﺔ ﻭﻗﻤﺔ ﺷﺎﳐﺔ ﺑﻔﻀﻞ‬
‫ﻣﻮﺻﻮﻝ ﺍﻟﺮﻋﺎﻳﺔ ﻭﺍﻟﻌﻨﺎﻳﺔ ﺍﻟﺘﻲ ﳜﺼﻬﺎ ﺑﻬﺎ ﺍﻟﻘﺎﺿﻲ ﺍﻷﻭﻝ ﺭﺋﻴﺲ ﺍ‪‬ﻠﺲ‬
‫ﺍﻷﻋﻠﻰ ﻟﻠﺴﻠﻄﺔ ﺍﻟﻘﻀﺎﺋﻴﺔ ﺃﻣﻴﺮ ﺍﻟﻤﺆﻣﻨﻴﻦ ﺻﺎﺣﺐ ﺍﳉﻼﻟﺔ ﺍﻟﻤﻠﻚ‬
‫ﳏﻤﺪ ﺍﻟﺴﺎﺩﺱ ﺩﺍﻡ ﻟﻪ ﺍﻟﻨﺼﺮ ﻭﺍﻟﺘﻤﻜﻴﻦ‪.‬‬
‫َﻣﺤﻤﺪ ﻋﺒﺪ اﻟﻨﺒﺎوي‬

‫اﻟﺮﺋﻴﺲ اﻷول ﳌﺤﻜﻤﺔ اﻟﻨﻘﺾ‬
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‫ﺍﻟﺒﺎﺏ ﺍﻷﻭﻝ ‪:‬‬
‫ﻣﺴﻄﺮﺓ ﺍﻟﻔﺮﺽ ﻭﺍﻟﺘﺼﺤﻴﺢ‬
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2/337 :‫اﻟﻘﺮار ﻋﺪد‬
2015/4/16 :‫اﻟﺼﺎدر ﺑﺘﺎرﻳﺦ‬
2014/2/4/2557 :‫ﻣﻠﻒ إداري ﻋﺪد‬
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‫ﻣﺴﻄﺮة اﻟﻔﺮض واﻟﺘﺼﺤﻴﺢ‬
:E mZ2 S" 2015/4/16 :|.Z Z 2/337 :E Z M −
2014/2/4/2557
11 ...................................... 2?6– TX& − s .# –Z[ % :W

:E mZ2 S" 2016/02/04 :|.Z Z 2/69 :E Z M −
2015/2/4/3531
: ( 5 J m! [ * J % #3 d Ki3 QP – oK!°

14 .......................................................................................................... 2= K\
:E mZ2 S" 2020/02/13 :|.Z Z 2/96 :E Z M −

2018/2/4/421
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19 ......................................................................................................... > (
:E mZ2 S" 2020/03/05 :|.Z Z 2/160 :E Z M −

2019/2/4/2530
23 ..................24< )S a .% 4. d- # – > ( ?V% :W

:E mZ2 S" 2020/06/18 :|.Z Z 2/214 :E Z M −
2019/2/4/6005
27 ................................................................. 2NK5 ^L – oK!M Z[ %
183
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2019/2/4/1303
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30 .................................................... oK!M Z[ % :W X, J @i
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2018/2/4/26
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33 ...... ?6 – P= M : 3 − - – .! [ – ;( J mA !p
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2019/2/4/380
ts% , m9 4. d Ki3 QP – ! H & ^. J K!°

36 .......................................................................... 24< : ;3 p Z[ %
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2021/2/4/4967
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2021/2/4/3667
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184
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2021/2/4/3107
4< 1g 4. # / ?V% :W :° 4. – ^. J K!°

46 ....................................................................... 2! H &I J K!M
: ‫اﻟﺒﺎب اﻟﺜﺎين‬
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2019/2/4/4255
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2018/2/4/2871
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56 .............................................................................................. 2 -– 19 &
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2019/2/4/3751
59 ................................................................................. 2 nS| – fK K,

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2019/2/4/3818
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2019/2/4/5035
69 ............................................ 1 . # −! H & ^. J K!°

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2020/2/4/2464
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2018/2/4/3442
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2021/2/4/5945
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2021/2/4/250
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110 ....................................................................................................... 26
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2018/2/4/1415
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119 ..................................................................................................... 2o= g
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2020/2/4/440
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2019/2/4/773
131 ...................K!M !.% [ * o*g 8K
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2020/2/4/2452
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2020/2/4/2775
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2021/2/4/879
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2021/2/4/5284
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2018/2/4/3730
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2020/2/4/2451
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190
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177 .................................................................................. 2-– K!M u *
:E mZ2 S" 2022/09/15 :|.Z Z 2/832 :E Z M −

2021/2/4/1661
180 .... 7 1 4 242 : tK / p5 PL ' – K!° u *
191

دفاتر محكمة النقض عدد 43 لسنة 2022

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دفاتر محكمة النقض عدد 43 لسنة 2022

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‫ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻤﻐﺮﺑﻴﺔ‬

‫ﺩﻓﺎﺗﺮ ﻣﺤﻜﻤﺔ ﺍﻟﻨﻘﺾ‬

‫ﺳﻠﺴﻠﺔ دﻓﺎﺗﺮ ﻣﺤﻜﻤﺔ اﻟﻨﻘﺾ اﻟﻌﺪد‪43 :‬‬

‫ﺍﻟﺘﻨﺴﻴﻖ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻌﻠﻤﻴﺔ‪:‬‬

‫‪2022MO5213‬‬ ‫ٕالايداع القانوني‪:‬‬

‫جميع الحقوق محفوظة‬

‫ﻳﺴﻌﺪﻧﻲ ﺃﻥ ﺃﻗﺪﻡ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﻣﻦ ﺩﻓﺎﺗﺮ ﳏﻜﻤﺔ ﺍﻟﻨﻘﺾ ﺍﳋﺎﺹ‬

‫ﺇﻥ ﺍﺧﺘﻴﺎﺭ ﻫﺬﺍ ﺍﻟﻤﻮﺿﻮﻉ ﺑﻤﺎ ﺷﻤﻠﻪ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﻣﻦ ﺍﺟﺘﻬﺎﺩﺍﺕ‬

‫ﺇﻥ ﺍﻟﻤﺘﺼﻔﺢ ﻟﻬﺬﺍ ﺍﻟﻌﺪﺩ ﺍﳋﺎﺹ ﺳﻮﻑ ﻳﺘﺒﻴﻦ ﻟﻪ ﲜﻼﺀ ﺃﻥ‬

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