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| Author: | Mukhtar Hassan Hosni |
| Category: | Tax Law [Edit] |
| Language: | Arabic |
| Publisher: | دار الحقانية لتوزيع الكتب القانونية |
| Release Date: | 01 Jan 2010 |
| Pages: | 320 |
| Rank: | 332,136 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
يحتوي هذا الكتاب على شرح لقانون الضريبة العقارية المبنية رقم 196 لسنة 2008 ويشتمل هذا الكتاب على عدة أبواب (احد عشر باباً) ينقسم كل باب إلى عدة فصول نتناول فيها بالتفصيل والشرح أحكام القانون في ضوء بعض التفسيرات الصادرة عن وزارة المالية مع المقارنة أحياناً بأحكام القانون السابق رقم 56 لسنة 1954 بإعتباره من الأصول التشريعية الهامة بالنسبة للقانون الجديد، كذلك يتضمن هذا الكتاب تعليقات تعبر عن رؤية المؤلف لبعض نصوص القانون وأحكامه، ومن هذه التعليقات ما يتعرض لمدى المشروعية الدستورية للضريبة المفروضة بشكلها الماثل في القانون، وكذا موضوع الإزدواج الضريبي مع ضريبة الدخل المفروضة على "إيرادات الثروة العقارية/ المباني"، وغير ذلك من التعليقات التي قد تسهم في إيضاح بعض الحقائق حول بعض أحكام القانون وتطبيقاته،وقد يكون مدخلاً سليماً اتصحيح ما قد يلزم مستقبلاً تحقيقاً للصالح العام في النهاية.
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