{"id":608,"date":"2024-12-12T15:16:12","date_gmt":"2024-12-12T15:16:12","guid":{"rendered":"https:\/\/souhami-lawoffice.com\/?page_id=608"},"modified":"2025-04-24T12:01:42","modified_gmt":"2025-04-24T12:01:42","slug":"droit-fiscal","status":"publish","type":"page","link":"https:\/\/souhami-lawoffice.com\/he\/droit-fiscal\/","title":{"rendered":"\u05d3\u05d9\u05e0\u05d9 \u05de\u05d9\u05e1\u05d9\u05dd"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"608\" class=\"elementor elementor-608\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb8a539 e-flex e-con-boxed e-con e-parent\" data-id=\"fb8a539\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b9a5c1a e-flex e-con-boxed e-con e-child\" data-id=\"b9a5c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f4ad7 elementor-widget elementor-widget-heading\" data-id=\"f9f4ad7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05d3\u05d9\u05e0\u05d9 \u05de\u05d9\u05e1\u05d9\u05dd<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd0a68f e-flex e-con-boxed e-con e-parent\" data-id=\"cd0a68f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d82200b e-con-full e-flex e-con e-child\" data-id=\"d82200b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-90cded0 e-con-full e-flex e-con e-child\" data-id=\"90cded0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a76e77d e-con-full e-flex e-con e-child\" data-id=\"a76e77d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a823b53 elementor-widget elementor-widget-text-editor\" data-id=\"a823b53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05de\u05d9\u05e1\u05d5\u05d9 \u05e2\u05e1\u05e7\u05d9\u05dd<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05de\u05e7\u05e1\u05de\u05d5 \u05d0\u05ea \u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05de\u05d9\u05e1\u05d5\u05d9 \u05e9\u05dc \u05d4\u05e2\u05e1\u05e7 \u05e9\u05dc\u05db\u05dd \u05d1\u05e2\u05d6\u05e8\u05ea <\/span><b>\u05d4\u05d9\u05d9\u05e2\u05d5\u05e5 \u05d4\u05de\u05d5\u05ea\u05d0\u05dd \u05d0\u05d9\u05e9\u05d9\u05ea \u05e9\u05dc\u05e0\u05d5<\/b><span style=\"font-weight: 400\">. \u05d0\u05e0\u05d5 \u05de\u05e0\u05ea\u05d7\u05d9\u05dd \u05dc\u05e2\u05d5\u05de\u05e7 \u05d0\u05ea \u05d4\u05de\u05e6\u05d1 \u05e9\u05dc\u05db\u05dd \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d4\u05e6\u05d9\u05e2 <\/span><b>\u05d0\u05e1\u05d8\u05e8\u05d8\u05d2\u05d9\u05d5\u05ea \u05de\u05d5\u05ea\u05d0\u05de\u05d5\u05ea<\/b><span style=\"font-weight: 400\">, \u05e9\u05de\u05d8\u05e8\u05ea\u05df <\/span><b>\u05dc\u05d4\u05e4\u05d7\u05d9\u05ea \u05d0\u05ea \u05d4\u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05d4\u05de\u05d9\u05e1\u05d5\u05d9\u05d5\u05ea \u05e9\u05dc\u05db\u05dd<\/b><span style=\"font-weight: 400\"> \u05ea\u05d5\u05da \u05e9\u05de\u05d9\u05e8\u05d4 \u05e2\u05dc \u05d4\u05d7\u05d5\u05e7 \u05d4\u05d9\u05e9\u05e8\u05d0\u05dc\u05d9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-655262d elementor-widget elementor-widget-text-editor\" data-id=\"655262d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05de\u05e2\"\u05de \u05d5\u05de\u05db\u05e1<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05e2\u05e1\u05e7\u05d0\u05d5\u05ea \u05d1\u05d9\u05e0\u05dc\u05d0\u05d5\u05de\u05d9\u05d5\u05ea \u05d3\u05d5\u05e8\u05e9\u05d5\u05ea <\/span><b>\u05e9\u05dc\u05d9\u05d8\u05d4 \u05d1\u05ea\u05e7\u05e0\u05d5\u05ea<\/b><span style=\"font-weight: 400\"> \u05d1\u05ea\u05d7\u05d5\u05dd \u05d4\u05de\u05e2\"\u05de \u05d5\u05d4\u05de\u05db\u05e1. \u05d0\u05e0\u05d5 \u05de\u05dc\u05d5\u05d5\u05d9\u05d9\u05dd \u05d0\u05ea\u05db\u05dd \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d4\u05d1\u05d8\u05d9\u05d7 \u05d0\u05ea <\/span><b>\u05d4\u05d4\u05ea\u05d0\u05de\u05d4<\/b><span style=\"font-weight: 400\"> \u05e9\u05dc \u05d4\u05e4\u05e2\u05d5\u05dc\u05d5\u05ea \u05e9\u05dc\u05db\u05dd \u05d5\u05e2\u05d5\u05d6\u05e8\u05d9\u05dd \u05dc\u05db\u05dd \u05dc\u05e4\u05ea\u05d5\u05e8 \u05db\u05dc <\/span><b>\u05e1\u05db\u05e1\u05d5\u05da<\/b><span style=\"font-weight: 400\"> \u05de\u05d5\u05dc \u05d4\u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05d4\u05de\u05d5\u05e1\u05de\u05db\u05d5\u05ea.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c68a3c1 e-con-full e-flex e-con e-child\" data-id=\"c68a3c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52f265e elementor-widget elementor-widget-spacer\" data-id=\"52f265e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1003f22 e-flex e-con-boxed e-con e-parent\" data-id=\"1003f22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ee785b5 e-con-full e-flex e-con e-child\" data-id=\"ee785b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75a51d1 elementor-widget elementor-widget-spacer\" data-id=\"75a51d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c5e4ba e-con-full e-flex e-con e-child\" data-id=\"4c5e4ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d03bddd e-con-full e-flex e-con e-child\" data-id=\"d03bddd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff682ac e-con-full e-flex e-con e-child\" data-id=\"ff682ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2801200 elementor-widget elementor-widget-text-editor\" data-id=\"2801200\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05d1\u05e7\u05e8\u05ea \u05de\u05e1<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05d1\u05e7\u05e8\u05ea \u05de\u05e1 \u05e2\u05e9\u05d5\u05d9\u05d4 \u05dc\u05d4\u05d9\u05d5\u05ea \u05de\u05e7\u05d5\u05e8 \u05dc\u05dc\u05d7\u05e5 \u05d5\u05de\u05d5\u05e8\u05db\u05d1\u05d5\u05ea. \u05d0\u05e0\u05d5 \u05de\u05dc\u05d5\u05d5\u05d9\u05d9\u05dd \u05d0\u05ea\u05db\u05dd \u05d1\u05db\u05dc \u05e9\u05dc\u05d1: \u05de\u05d4<\/span><b>\u05d4\u05db\u05e0\u05d4 \u05e9\u05dc \u05d4\u05de\u05e1\u05de\u05db\u05d9\u05dd<\/b><span style=\"font-weight: 400\"> \u05d4\u05e0\u05d3\u05e8\u05e9\u05d9\u05dd \u05d5\u05e2\u05d3 \u05dc<\/span><b>\u05d4\u05d2\u05e0\u05d4 \u05e2\u05dc \u05d4\u05d0\u05d9\u05e0\u05d8\u05e8\u05e1\u05d9\u05dd \u05e9\u05dc\u05db\u05dd<\/b><span style=\"font-weight: 400\"> \u05de\u05d5\u05dc \u05d4\u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05d4\u05de\u05e1.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5e36ac elementor-widget elementor-widget-text-editor\" data-id=\"b5e36ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05de\u05d7\u05dc\u05d5\u05e7\u05d5\u05ea \u05de\u05e1<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05d1\u05de\u05e7\u05e8\u05d4 \u05e9\u05dc <\/span><b>\u05e1\u05db\u05e1\u05d5\u05da \u05e2\u05dd \u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd<\/b><span style=\"font-weight: 400\">, \u05d0\u05e0\u05d5 \u05de\u05ea\u05e2\u05e8\u05d1\u05d9\u05dd \u05e2\u05dc \u05de\u05e0\u05ea \u05dc\u05d4\u05d2\u05df \u05e2\u05dc \u05d6\u05db\u05d5\u05d9\u05d5\u05ea\u05d9\u05db\u05dd. \u05d0\u05e0\u05d5 \u05de\u05db\u05d9\u05e0\u05d9\u05dd \u05d0\u05ea \u05d4\u05d2\u05e0\u05ea\u05db\u05dd, \u05de\u05e0\u05d4\u05dc\u05d9\u05dd \u05d0\u05ea <\/span><b>\u05d4\u05de\u05e9\u05d0 \u05d5\u05de\u05ea\u05df<\/b><span style=\"font-weight: 400\"> \u05d5\u05de\u05d9\u05d9\u05e6\u05d2\u05d9\u05dd \u05d0\u05ea\u05db\u05dd \u05de\u05d5\u05dc <\/span><b>\u05d4\u05de\u05e9\u05e4\u05d8\u05d9\u05dd<\/b><span style=\"font-weight: 400\"> \u05d1\u05de\u05d9\u05d3\u05ea \u05d4\u05e6\u05d5\u05e8\u05da.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c614c25 e-flex e-con-boxed e-con e-parent\" data-id=\"c614c25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9a9e960 e-con-full e-flex e-con e-child\" data-id=\"9a9e960\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0292a2b e-con-full e-flex e-con e-child\" data-id=\"0292a2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aa69e46 e-con-full e-flex e-con e-child\" data-id=\"aa69e46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5f09a elementor-widget elementor-widget-text-editor\" data-id=\"7b5f09a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05de\u05d9\u05e1\u05d5\u05d9 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05e2\u05e1\u05e7\u05d0\u05d5\u05ea \u05e0\u05d3\u05dc\"\u05df \u05d1\u05d9\u05e9\u05e8\u05d0\u05dc \u05db\u05e8\u05d5\u05db\u05d5\u05ea \u05d1\u05d0\u05ea\u05d2\u05e8\u05d9\u05dd \u05de\u05d9\u05e1\u05d5\u05d9\u05d9\u05dd \u05e1\u05e4\u05e6\u05d9\u05e4\u05d9\u05d9\u05dd. \u05d0\u05e0\u05d5 \u05de\u05d9\u05d9\u05e2\u05e6\u05d9\u05dd \u05dc\u05db\u05dd \u05db\u05d3\u05d9 <\/span><b>\u05dc\u05d9\u05d9\u05e2\u05dc \u05d0\u05ea \u05d4\u05de\u05d9\u05e1\u05d5\u05d9<\/b><span style=\"font-weight: 400\"> \u05e9\u05dc \u05e8\u05db\u05d9\u05e9\u05d5\u05ea, \u05de\u05db\u05d9\u05e8\u05d5\u05ea \u05d0\u05d5 \u05d9\u05e8\u05d5\u05e9\u05d5\u05ea \u05e0\u05d3\u05dc\"\u05df, \u05d1\u05e6\u05d5\u05e8\u05d4 \u05d1\u05d8\u05d5\u05d7\u05d4 \u05d5\u05ea\u05d5\u05d0\u05de\u05ea \u05dc\u05d7\u05d5\u05e7.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d156f20 elementor-widget elementor-widget-text-editor\" data-id=\"d156f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u05e4\u05e0\u05e1\u05d9\u05d4<\/strong><\/h2><p class=\"translation-block\"><span style=\"font-weight: 400\">\u05d4\u05de\u05e1\u05d9\u05dd \u05e2\u05dc \u05d4\u05e4\u05e0\u05e1\u05d9\u05d4, \u05d1\u05de\u05d9\u05d5\u05d7\u05d3 \u05e2\u05d1\u05d5\u05e8 <\/span><b>\u05e2\u05d5\u05d1\u05d3\u05d9\u05dd \u05d6\u05e8\u05d9\u05dd<\/b><span style=\"font-weight: 400\"> \u05d0\u05d5 <\/span><b>\u05e2\u05d5\u05dc\u05d9\u05dd \u05d7\u05d3\u05e9\u05d9\u05dd<\/b><span style=\"font-weight: 400\">, \u05d9\u05db\u05d5\u05dc\u05d9\u05dd \u05dc\u05d4\u05d9\u05d5\u05ea \u05de\u05d5\u05e8\u05db\u05d1\u05d9\u05dd. \u05d0\u05e0\u05d5 \u05e2\u05d5\u05d6\u05e8\u05d9\u05dd \u05dc\u05db\u05dd \u05dc\u05d4\u05d1\u05d9\u05df \u05d0\u05ea \u05d7\u05d5\u05d1\u05d5\u05ea\u05d9\u05db\u05dd \u05d4\u05de\u05d9\u05e1\u05d5\u05d9\u05d9\u05dd \u05d5\u05dc<\/span><b>\u05de\u05e7\u05e1\u05dd \u05d0\u05ea \u05d4\u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05e9\u05dc\u05db\u05dd<\/b><span style=\"font-weight: 400\">, \u05ea\u05d5\u05da \u05e9\u05de\u05d9\u05e8\u05d4 \u05e2\u05dc \u05d4\u05d7\u05d5\u05e7 \u05d4\u05d9\u05e9\u05e8\u05d0\u05dc\u05d9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17fef97 e-con-full e-flex e-con e-child\" data-id=\"17fef97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc01d1 elementor-widget elementor-widget-spacer\" data-id=\"4dc01d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04b2487 e-flex e-con-boxed e-con e-parent\" data-id=\"04b2487\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-62f7882 e-con-full e-flex e-con e-child\" data-id=\"62f7882\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a292af elementor-widget__width-initial elementor-widget 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