تأييد حكم مستأنف بإعفاء شركة "قطاع أعمال قابضة" من الضريبة على إيرادات رؤوس الأموال المنقولة على فوائد القروض الأجنبية

tr r r tlglJiL.d;o Yf AJ,rIs,

i.^<Jl o',.ri- J.,.1L ++ll "!r-., r^-;,,-iJ fuljsJl rl .:.:...r1 +.Jl i_-U/

:JG s*-J 1r'jll ,r.rr. , ,i-,r-ro .r-"--.,rJc .r ^- ^,rJc /U-JI .:.\...t..i.rl ..,t1 4.:sr,oar

.6JlLtLll 'rrj,ll ,sc.. .t i."S-s.Il

",-!-

_,

(rrr)

a.t3r.

^arl 11 Ai..J 01o fJ Od.ll

gr<, ' i' v g1t<- ..". .<algLll .Jl3,4l c)"i.iJ ol.rl3! rs,!: a.:JdJl) dlJ*; (y , \ )

.irsJ"o .<plrJl rJt-cYl tUoi

,J-,q_.nl .!:L'! (Jlc iljill Jlr-?l "--".!.) ol.rl,;! ,rJe i-._;,:ll .r",Li.c)l (r)Lr<Jl ,J. ^J. ^; .i-.isl JJt . ^ . ara I {-,1" Jb.,..Jt fi .,j.Jl ;-.,iLJyl .:,}g_Jl3

rl ..lKl ilJl i.SL .,.:,li ilc .1l,.ll ltt^:t1 c,t<r.iu t_d i.,,Ell ijLJt cjl..l{ tb c,t , -rr1,

. \1A\ ;.iJ \ ov o ar" -altt tct"-l_, ., ,;

5l c,sri .l+:-.L .i.,5j+ rl ALK ASt ilJt i(JJl tLI Jl^c'il LI.l.l i<J,i (y)

.ol.rj- .3lrJl J-- i*l-tt iJi_i Jy: iLJt i,:- j + rl iLLS iSL asr,t* 4rctLll ASJ,iI

,J4 +JF.AJI (+ \1A\ iiJ \ov o ar. r/t srul {J.i o_ifl .l ; .yl rlL * _. J-. J

ir.J Y.r J \1 .y .\ .rl3Jl .i-'i-xl ,;rr,!ll rjlrE!,J4 illixl Jlr*?t ,J...j-' clJtll

. tt ll JL4?l 3tL! ,:l(_r.r.;i-L \11\

;i-j!., \1A\ AIJ \oV l3J nrlll ,. -a/t. r;U LJ,..],ljn*"l a}",l+ll _\

./ J..,lell l-{J,-litil.l !.-Jb - csr,cJl ,.,.i dlJl ,;E,j+tXl _1jirJl ,1" jl_.,Jl

.r-r.,.3,-!g- \tY1 iiJ \t fJJriLiJl &EJ_-.,iVl t(iJ: i,d llt:sl?l iJUl

a-.,.;eJl ;,LL?t ,J!i --,^3 g..rLlll el _ \tlr a.r-J \yA rir &JjGlti t+lir,5

f+,5ll iiL"l:Yl r-,\s;J13,_;,rilt r:tr,,i + iLnrlt JL,"!t g3!-1 c,l.rl_;l ,rJe

Y ' . . ai& yu J. Yl :iJlr.-

c,l.s3Jl3 LrSJI .,lc - &Jl Lr-r,i;l J'Elt i-,,.'i ra[,^' J. l-6+ &,"^'Jl

Jr"tSl ilJl i51I i"L< tLJl Ll r^:ll .:l(rr ': liss Ld i,el5l i-LJl .:Li-5J13

.4r" ,J+ rl LdL-'lJ

Jt-.i- \11\ ilJ Y-f f"r &;*lill ;r. \1 ,Y .\ .rl3,fl .r-l .rJl ;L-i- -Y

{.LL< isl alJl jsJJl tull JL"c'rt lttl c,t(r.;.;'! tt ll JL"4X| gtt!,:r(r'r'

Ut ^. .l-., &lS clt: ^r ,Fl Ld a,-,tjill .rl<J .;.tlr i-+till ot<,r.lJl ,r" t4..,. 'i+ Jl

FL--J ,.:c.:Jl ;.-.r:Jl J{+Jl }:!'ii "* C*ll AlSs ,clli 6t5 tI '{i" ,j+ Jl

ilJl iLK q.(1" isJ"" ri..tul isJ-.ilt ;i - (J,i LlJ+ - J,tll iiJ ,J-!rr dLcl

,tja)l ;L*r,.-.,..1-3.t.,j* L+- ts.lilll J-.- \t1Y/\11\ i,-Lll EJ]-iJXi

(,lc i.,,. Fll J," JJI .-!lt- \14\ iiJ \ ov dr &itill J. --ilt sJUl t'-i lill

,:.r!* .r" l { rt. .-.! . ^ ^ t .,:Jl rF q-'iJl ilJ.! -L al$Jt JIJ'.l| gr3t! f,,t.rl.jc!

.G$ a,i oj!3 JEll l.!a -ilti -c 9i;,rr!,tl #Jl ;ls3 Ld)ti i++l

aisall

u-ill Jl -;.t ...1.1 .uJl o),.e;ijl J',J-r'ill 1t*3;lsYl "& 6)UYl "..

.A13l.rI! .r,.,.3 i*ll;'ll3

. i.K.irJl 4.,L;3,i ;r*t .i,tll A! :..-

$lJl ;.rilL .i.tll JLrl JiL,-r #Jl d,,- Aiil-",L - i-u!l r.,! e-,.,--=- r

i.-pl ,1tu .;,y! i-rL-ll el<J'i'!l ilJ; L5.L;i ,ri }-'J - + J"-iX

iiJl ,.1c ijctul aspl .! (i*. rE .ljlr-i) il-riill JIJ'.XI Lr*r6J c,l.rl-.;,[ ,rJc

is!! A+l J! .-!)l-!l e[-13 :.' 'r'r "1-1 ,]riL Y, ' AA, \1Y alr+ \11Y/\11\

JtJ-lll lii sl-c q.in --, o'r-- "U,,Ltl jrl .LiiJGll oj-a.L-cq 'Lill c'JJ'! s:.ll

lJ+i; L"<Jl ;.r.u ,iits)l LJrr(-Xl 'ilF \11\ iiJ \ttr e; rsr"lt:

;l-;,iJl .q1'r-:., \\tA i:- '.risl Yv 6,-,:E - X^ o>;ti:1.131 el .u,-3 6ecJl ..iirJ \1. \ fir.-!tiil-!L fll li.6 a:ir-,.-.r oG;ntll .-irij-l ,'-,r,j*,tll

l. . . air Jgt d. Yr aelr

i"<Jl c-:i \1\t ii- (r.Jt- Y. y-rE3 L*p:S-!l .-il$-l i.S-- aLl; of

c,irt .il-,;l I LJJ-L c,l2.rt; .u,_'u3 <-.i,.,J,!l| JLilIJ -ii'u-.U f<Jl .UJli

6'rJl L41i o.rl ;-1S.r- LLJI i,LJl c,c.rs'g.;;i;lt e.,rLa #Jl l.t..,-i iic.tUl

c,u.rr 6:Ul-L i-i,,;i .,i al.'ll o.ra,rJc' arLll ";J. ib .ari.Ur.Lll +Jl Fin.t{iL CU]JI o^"Jl tri- .r aJEl i-J+

d lL: lb crrl.iu 4iiltii dri arjr.Lll l(JI ,;c i:ctLll rt ....: t-;l eq-3

r:J- l-{l i,.,t:.ll cl$r i-;,1-ill JL"r.ll 6tti ,:l(r.;. d! &!6 .:Ii ,ltni .,ir , ; j il^.i

f-:,iytill -21.r-l .rl.j* & LEJl ;Jul u-':ii^l lLJl gtt^;tl c,l(r-ru c,l'..rt-!,o

Jb-i,+ c,l,Licl ;6J,:iXl .,J4 6)-,:.ltS L l0rl- .sJ-+i \11\ iiJ Y.Y

Jls-ll ,.r.,rju (5L;rJjll i-r-ll ;r" i-..-- .;LJl i,iL-iill c,\a-.I13 ,r-rr.iJl

c,lS-,*ii jt r':l etl.i; Jbs y3 \14\ iiJ \ov pr.,5nlill ;r. f/i ;.rllL iJ3.i:I

YJ Ldb,.l Jt&.-) -. J'L*l iuSJ Al gr,rY 15ill i^nLJl K;:: "K-:r Jt"cll StLi

!$l .r. t+L..,.* jlj-- )t-i iLJ i.<J.Jl pl-rJl 1tL;!l .:t(*:i i,J 6. t t ., r-.,

,tL?l d,.il l{.*.' :. 1.rc.rll r*i,-.orl.ll f(Jl !,.0rl .j!s .J+.r" t<+ 6j.n r:.tt

l.-,- - nr<i 4;!.! 1L!l 1lL;tl .:rl<J.i. J|s-a J-l d Jt--yl gtti c,l(r.;6,i ilee

.Gii..^-. . Ji..r l-,

-t/! ;.rLll o-i ' l"'!i-l ir. aS+ til clli .r,.r- c-L-I ,rr ..,ill l.ra;l ..=-,

,Jr ibll +,-i.,till - AJI +,.:l-.,J| u'u,i \ 1A\ aiJ \ ov *, aupEJl q,.

& s..;rr-.-ll I 6i -ii u3 l_:lt_: All ;.rtJ.l ,ri .rrl3Jt L{l .LLil.l ,Fb _ grEsJl

Al - \ llY ilJ \YA fir arLilti L+l:.;,. rs J+ - \ tYl ir-J \ t f-iJ iuiLill

,Js UJiLtl Jl.pYl .*sjJ e,l.rl;!

"Jc

i-,1,;ll ;r...Li.c!l _p>i:.-.^i pL-:Jl

i.,-'i-l ,2,rr . - a). l{rl- &-aJl f-,r;:l ':tL-iijl .r).++-,.!b L,irFl .tiL,i

liSr t-di'-,tll LlJl c,tj+{lb.:,1 .-rlb LJSJI .,L -.rrll ,JFi--t Jl JiXL

d LJI dL(r .{. ,_1-13.i t-01L"*"L J.t<l ilrJl isu i'6 puJl 6rl.:ll g,l(, .r.

.# f Ul JLcYI 6ttl c,,t <r .'- ;i*L \ 11 \ i.LJ Y . y fJ niG,l d. A'il iJUt

CL$l ,l".q,lrJll .rJ+".r;_ -1

"r" rlri i;,LiJl iSJ..i,ll o"+"'rnJ, - {,,.11

l. . . als JJu ;,. Yr i.,rr-

LJI-j3ll (Fr : .*.!U r! ilrJl J-L(L L(Jl.- Ldr ^ ...'tJ ius.,-r L,-rJl rlll

Dt-- ,r* i.+Ell <-il| J:sr "l uJc {j," i+Lill E.rLll . -is (. .. . . . . .. .. LL'llJt+- d q|jJl iSJJl JJii., ......... l-{lb.l JL.ji-l l+ i,.rLill crl <J .;.rl

;U! "p u-rill .r1-.-:3tl i-.;,r-i AErL,ill lC 4qlJl c,l(r.r.t1 Dl- a)"r l.6J"L.i:

J+ji,4il .rf.,:rt-itt .:li; \1 ;.rtll ,-is o.....,...... ilJl i-LJl i-ll ...11

.:l <-- -iJl 6.s)..,rS:;Jl isJ-iJl a,$Lnl li-a fts-l ;i-,il':..,.i i..,-.ti L<F

ful Jt^.Xl EUI c,tSe;;1 o,rtL r.........J311 * QlL,.rlr;r. lo\ i-;La!l

tc i+till ot<J,i,!b i_;.,till c't(>.i.tl ,,'^ t+i" 'j+.rl iLts i<L ilJl isJJl

.x+;Jl r>a: "",.1+ll at<s .elli;L{ U ,<;.;31 l.Cl -...i; &tl .,tt.l^'r,r:Jl

isr;Jl ;l - ,r- a9.r3 - .i,lJl irJ J,r-i:J <JL.ci ,,-it - ., ('J"cJl (J.i .,sitl

t{-l}ll J-- - \t1Y/\11\ i+-Ltl 6ji $Li iLrX iLtS i,<L i<J* aictLll

iiJ \ oV frJ &3"lill 6- --orz! S.rlJ.l ,rr r,'ill ,Li-e)l ;L:, -..l--. s ol.rj.- L- -

ibj,J4 dr-irtl Jb-Yl ..,y*3r1, r,l.rl,-,l ,J. L13J-JI i,." F.:,Jl .n!L- \tA\

$+iarJEtll #Jl ;L<3taJ)L-i^l.=l .2.r1.--,i. Il,l. '.l. ^'r(JJl .';lJ.3J1

.Ortll <--.3,i .;q e.^it qL.,rr.+Jl lial uii C*+ {.i!j -.Ltll lin -ill-i

ri.iitiJl a(Jl ;LS3 .tS tr, .{ii Jl-ill CL,- r_.r-sll Al '.:^,r

gxji.) ,:l.rl2! + i*,.JGJl i,. l.t+ -irliJl 4-<r-:Jl ,ti"! Jl i -,- . ^ ,ra;l

.os-_i: q.'i c.G iy-lJl iJii Jlli i.n_. il .r;_Gll Jibn {;c ilriill JL,"ll