الفرق بين الضريبة والرسم

07 January 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

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