الفرق بين الضريبة والرسم

07 يناير 2023

خط المقالة

الفرق بين الضريبة والرسم

المقرر - في قضاء هذه المحكمة - أن الضريبة هي فريضة مالية تجبيها الدولة جبرًا من المكلفين بأدائها ويدفعونها بصفة نهائية دون أن يعود عليهم نفع خاص من وراء التحمل بها وهي تفرض مرتبطة بمقدرتهم التكليفية ، ولا شأن لها بما قد يعود عليهم من فائدة بمناسبتها ، أما الرسم فإنه يُستحق مقابل نشاط خاص أتاه الشخص العام عوضًا عن تكلفته وإن لم يكن بمقدارها.

أحكام النقض المدني - الطعن رقم 18170 لسنة 76 ق -جلسة 2 / 7 / 2022

أحكام النقض المدني - الطعن رقم 18333 لسنة 76 ق - جلسة 2 / 7 / 2022

window['__wavt'] = 'AOuZoY7Dd3C3rasZ0CQHeGuGGYYjEYFh6g:1722056841218';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d6293055339191312773','//www.ebdat.com/2023/01/blog-post_7.html','6293055339191312773'); _WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '6293055339191312773', 'title': '\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629', 'url': 'https://www.ebdat.com/2023/01/blog-post_7.html', 'canonicalUrl': 'https://www.ebdat.com/2023/01/blog-post_7.html', 'homepageUrl': 'https://www.ebdat.com/', 'searchUrl': 'https://www.ebdat.com/search', 'canonicalHomepageUrl': 'https://www.ebdat.com/', 'blogspotFaviconUrl': 'https://www.ebdat.com/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': true, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': '', 'encoding': 'UTF-8', 'locale': 'ar', 'localeUnderscoreDelimited': 'ar', 'languageDirection': 'rtl', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 - Atom\x22 href\x3d\x22https://www.ebdat.com/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 - RSS\x22 href\x3d\x22https://www.ebdat.com/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/6293055339191312773/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 - Atom\x22 href\x3d\x22https://www.ebdat.com/feeds/9126230468236127764/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-8449311398526698', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': false, 'adsenseAutoAds': false, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/cb9ac0d38b292957', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'key': 'link', 'shareMessage': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Facebook', 'target': 'facebook'}, {'name': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'key': 'blogThis', 'shareMessage': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'target': 'blog'}, {'name': 'Twitter', 'key': 'twitter', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Twitter', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Pinterest', 'target': 'pinterest'}, {'name': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'key': 'email', 'shareMessage': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27ar\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': true, 'jumpLinkMessage': '\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f \xbb', 'pageType': 'item', 'postId': '9126230468236127764', 'pageName': '\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0631\u0633\u0645', 'pageTitle': '\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629: \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0631\u0633\u0645', 'metaDescription': ''}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': '\u062a\u0639\u062f\u064a\u0644', 'linkCopiedToClipboard': '\u062a\u0645 \u0646\u0633\u062e \u0627\u0644\u0631\u0627\u0628\u0637 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0641\u0638\u0629', 'ok': '\u062d\u0633\u0646\u064b\u0627', 'postLink': '\u0631\u0627\u0628\u0637 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': '\u0645\u062e\u0635\u0635', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0631\u0633\u0645', 'description': '', 'url': 'https://www.ebdat.com/2023/01/blog-post_7.html', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 9126230468236127764}}, {'name': 'widgets', 'data': [{'title': 'BlogArchive', 'type': 'BlogArchive', 'sectionId': 'TemplateInsert', 'id': 'BlogArchive300'}, {'title': 'BlogLabels', 'type': 'Label', 'sectionId': 'TemplateInsert', 'id': 'Label300'}, {'title': '\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0642\u0627\u0644\u0628', 'type': 'LinkList', 'sectionId': 'TemplateInsert', 'id': 'LinkList300'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'pages', 'id': 'PageList301'}, {'title': '\u0645\u0631\u0628\u0639 \u0627\u0644\u0628\u062d\u062b', 'type': 'HTML', 'sectionId': 'pages', 'id': 'HTML301'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'pages', 'id': 'LinkList301'}, {'title': '\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 (\u0631\u0623\u0633 \u0627\u0644\u0635\u0641\u062d\u0629)', 'type': 'Header', 'sectionId': 'head-container', 'id': 'Header1'}, {'title': '\u0625\u0639\u0644\u0627\u0646 \u0628\u062c\u0648\u0627\u0631 \u0627\u0644\u0644\u0648\u062c\u0648', 'type': 'HTML', 'sectionId': 'head-container', 'id': 'HTML302'}, {'title': '\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629', 'type': 'LinkList', 'sectionId': 'menu-bar', 'id': 'LinkList302'}, {'title': '\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629', 'type': 'Blog', 'sectionId': 'RecentPosts', 'id': 'Blog1', 'posts': [{'id': '9126230468236127764', 'title': '\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0631\u0633\u0645', 'showInlineAds': false}], 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'share', 'label': ''}, {'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}, {'name': 'comments', 'label': 'comments'}]}, {'regionName': 'footer2', 'items': [{'name': 'labels', 'label': ''}]}], 'allBylineItems': [{'name': 'share', 'label': ''}, {'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}, {'name': 'comments', 'label': 'comments'}, {'name': 'labels', 'label': ''}]}, {'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'type': 'ContactForm', 'sectionId': 'RecentPosts', 'id': 'ContactForm302'}, {'title': '\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a', 'type': 'LinkList', 'sectionId': 'RecentPosts', 'id': 'LinkList500'}, {'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'type': 'ContactForm', 'sectionId': 'RecentPosts', 'id': 'ContactForm1'}, {'title': '\u0627\u0644\u0628\u062d\u062b', 'type': 'BlogSearch', 'sectionId': 'sidebar-section', 'id': 'BlogSearch1'}, {'title': '\u0627\u0644\u0627\u0642\u0633\u0627\u0645', 'type': 'Label', 'sectionId': 'sidebar-section', 'id': 'Label1'}, {'title': '\u0627\u0644\u062d\u0642\u0648\u0642', 'type': 'HTML', 'sectionId': 'license', 'id': 'HTML306'}]}]); _WidgetManager._RegisterWidget('_BlogArchiveView', new _WidgetInfo('BlogArchive300', 'TemplateInsert', document.getElementById('BlogArchive300'), {'languageDirection': 'rtl', 'loadingMessage': '\u200f\u062c\u0627\u0631\u064d \u0627\u0644\u062a\u062d\u0645\u064a\u0644\x26hellip;'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label300', 'TemplateInsert', document.getElementById('Label300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList300', 'TemplateInsert', document.getElementById('LinkList300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList301', 'pages', document.getElementById('PageList301'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://www.ebdat.com/p/blog-page_23.html', 'id': '7568457866615433995', 'title': '\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629 '}, {'isCurrentPage': false, 'href': 'https://www.ebdat.com/p/blog-page.html', 'id': '5493971963090969836', 'title': '\u0625\u062a\u0635\u0644 \u0628\u0646\u0627 '}, {'isCurrentPage': false, 'href': 'https://www.ebdat.com/p/blog-page_25.html', 'id': '2826580789474008867', 'title': '\u0625\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0625\u0633\u062a\u062e\u062f\u0627\u0645 '}, {'isCurrentPage': false, 'href': 'https://www.ebdat.com/p/blog-page_54.html', 'id': '9043316030279677055', 'title': '\u0645\u0646 \u0646\u062d\u0646'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML301', 'pages', document.getElementById('HTML301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList301', 'pages', document.getElementById('LinkList301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'head-container', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML302', 'head-container', document.getElementById('HTML302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList302', 'menu-bar', document.getElementById('LinkList302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'RecentPosts', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/453714976-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/13464135-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm302', 'RecentPosts', document.getElementById('ContactForm302'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '6293055339191312773', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AOuZoY7kG5sHFBgI95hdVLjZQO6EA53CXQ:1722056841219', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'RecentPosts', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm1', 'RecentPosts', document.getElementById('ContactForm1'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '6293055339191312773', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AOuZoY7kG5sHFBgI95hdVLjZQO6EA53CXQ:1722056841219', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogSearchView', new _WidgetInfo('BlogSearch1', 'sidebar-section', document.getElementById('BlogSearch1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'sidebar-section', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML306', 'license', document.getElementById('HTML306'), {}, 'displayModeFull'));

الإبداعات القانونية

الفرق بين الضريبة والرسم

نموذج الاتصال