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CGI • Droits de timbres • Fiscalité • Maroc

Article 252.- Tarif des droits

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Droits de timbres • Fiscalité

Article 258.- Contrôle et contentieux

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité

Article 243.- Procédure judiciaire suite à réclamation

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

Article 238.- Délai de réclamation pour perte de...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

Article 236.- Dégrèvements, remises et modérations

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

Article 234 quater.- Champ d’application de la demande...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Prix de transfer

Article 234 ter- Garanties et nullité de l’accord

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

Article 234.- Dispositions relatives à la demande des...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

Article 233.- Dispositions relatives aux dépôts en...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • sanctions fiscales

Article 204.- Sanctions pour infraction aux...