مدونة المحاكم المالية
DESCRIPTION
مدونة المحاكم الماليةTRANSCRIPT
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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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EDITION SPECIAL 17/04/10 11:40 Page 502
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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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EDITION SPECIAL 17/04/10 11:40 Page 507
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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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EDITION SPECIAL 17/04/10 11:40 Page 508
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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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EDITION SPECIAL 17/04/10 11:40 Page 509
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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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EDITION SPECIAL 17/04/10 11:40 Page 510
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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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EDITION SPECIAL 17/04/10 11:40 Page 511
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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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EDITION SPECIAL 17/04/10 11:40 Page 512
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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
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