Biblioth\u00e8que \u2013 FISCORIA<\/title>\r\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@400;600;700&family=Lato:wght@300;400;700&display=swap\" rel=\"stylesheet\"\/>\r\n <style>\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n \r\n :root {\r\n --dark: #3E3D3D;\r\n --primary: #E65100;\r\n --light: #f8fafc;\r\n --border: #e2e8f0;\r\n --muted: #64748b;\r\n --white: #ffffff;\r\n }\r\n \r\n body {\r\n font-family: \"Lato\", sans-serif;\r\n color: #475569;\r\n background: var(--light);\r\n -webkit-font-smoothing: antialiased;\r\n line-height: 1.6;\r\n }\r\n h1, h2, h3 { font-family: \"Playfair Display\", serif; line-height: 1.25; }\r\n \r\n .fsc-wrap { max-width: 900px; margin: 0 auto; padding: 0 1.5rem; }\r\n \r\n \/* \u2500\u2500 Hero \u2500\u2500 *\/\r\n .fsc-hero {\r\n background: var(--dark);\r\n color: var(--white);\r\n text-align: center;\r\n padding: 7rem 1.5rem 12rem;\r\n }\r\n .fsc-hero__eyebrow { display: inline-block; font-size: 0.75rem; font-weight: 700; letter-spacing: 0.15em; text-transform: uppercase; color: var(--primary); margin-bottom: 0.75rem; }\r\n .fsc-hero h1 { font-size: clamp(2rem, 5vw, 2.8rem); font-weight: 700; color: var(--white); max-width: 750px; margin: 0 auto 1.5rem; }\r\n .fsc-hero p { font-size: 1.15rem; color: #cbd5e1; max-width: 600px; margin: 0 auto; opacity: 0.9; }\r\n \r\n \/* \u2500\u2500 Intro \u2500\u2500 *\/\r\n .fsc-intro {\r\n background: var(--white);\r\n padding: 4rem 1.5rem;\r\n text-align: center;\r\n margin-top: -6rem;\r\n position: relative;\r\n z-index: 10;\r\n border-radius: 2rem 2rem 0 0;\r\n box-shadow: 0 -15px 35px rgba(0,0,0,0.08);\r\n }\r\n .fsc-intro p { max-width: 720px; margin: 0 auto; color: var(--muted); font-size: 1.05rem; line-height: 1.8; }\r\n \r\n \/* \u2500\u2500 Library \u2500\u2500 *\/\r\n .fsc-library { background: var(--light); padding: 4rem 1.5rem; }\r\n .fsc-sections { display: flex; flex-direction: column; gap: 2.5rem; }\r\n \r\n \/* \u2500\u2500 Card \u2500\u2500 *\/\r\n .fsc-card { border-radius: 1rem; border: 1px solid var(--border); background: var(--white); box-shadow: 0 4px 12px rgba(0,0,0,0.03); overflow: hidden; }\r\n \r\n \/* Card header \u2014 dark bg, number + title + desc + chevron *\/\r\n .fsc-card__header {\r\n display: flex;\r\n align-items: center;\r\n justify-content: space-between;\r\n background: var(--dark);\r\n padding: 1.25rem 1.5rem;\r\n gap: 1rem;\r\n cursor: pointer;\r\n transition: background 0.2s;\r\n }\r\n .fsc-card__header:hover { background: #4a4949; }\r\n \r\n .fsc-card__header-left { display: flex; align-items: center; gap: 1rem; flex: 1; min-width: 0; }\r\n \r\n \/* Number badge \u2014 orange circle, white number *\/\r\n .fsc-card__num {\r\n flex-shrink: 0;\r\n width: 2.25rem;\r\n height: 2.25rem;\r\n border-radius: 50%;\r\n background: #e65000;\r\n color: var(--white);\r\n display: flex;\r\n align-items: center;\r\n justify-content: center;\r\n font-size: 0.9rem;\r\n font-weight: 700;\r\n }\r\n \r\n \/* Title + description stacked *\/\r\n .fsc-card__text { display: flex; flex-direction: column; gap: 0.2rem; min-width: 0; }\r\n \r\n .fsc-card__title-link {\r\n font-family: \"Playfair Display\", serif;\r\n font-size: 1.2rem;\r\n font-weight: 600;\r\n color: #e65000;\r\n text-decoration: none;\r\n display: flex;\r\n align-items: center;\r\n gap: 0.45rem;\r\n transition: opacity .2s;\r\n }\r\n .fsc-card__title-link:hover { opacity: .8; }\r\n \r\n \/* FIX 1 \u2014 description en blanc *\/\r\n .fsc-card__desc {\r\n font-size: 0.84rem;\r\n color: #ffffff;\r\n }\r\n \r\n \/* Chevron *\/\r\n .fsc-toggle {\r\n background: none;\r\n border: none;\r\n cursor: pointer;\r\n color: #94a3b8;\r\n display: flex;\r\n align-items: center;\r\n flex-shrink: 0;\r\n outline: none;\r\n transition: color .2s;\r\n }\r\n .fsc-toggle svg { transition: transform .3s; }\r\n .fsc-toggle.open svg { transform: rotate(180deg); }\r\n \r\n .fsc-card__body { padding: 1.5rem; }\r\n \r\n \/* \u2500\u2500 Accord\u00e9ons (sub) \u2500\u2500 *\/\r\n .fsc-sub {\r\n border-radius: 0.75rem;\r\n border: 1px solid #ffccbc;\r\n background: #fff5f2;\r\n margin-bottom: 1rem;\r\n overflow: hidden;\r\n }\r\n .fsc-sub:last-child { margin-bottom: 0; }\r\n .fsc-sub__btn {\r\n width: 100%;\r\n display: flex;\r\n align-items: center;\r\n justify-content: space-between;\r\n background: #fff5f2;\r\n border: none;\r\n cursor: pointer;\r\n padding: 1.1rem 1.25rem;\r\n text-align: left;\r\n }\r\n .fsc-sub__btn span { font-size: 0.9rem; font-weight: 700; color: var(--dark); }\r\n .fsc-sub__btn svg { color: var(--primary); transition: transform 0.3s; }\r\n .fsc-sub__btn.open svg { transform: rotate(180deg); }\r\n .fsc-sub__content {\r\n display: none;\r\n border-top: 1px solid #ffccbc;\r\n padding: 1.25rem;\r\n background: var(--white);\r\n }\r\n \r\n \/* \u2500\u2500 Subsub (niveau 2) \u2500\u2500 *\/\r\n .fsc-subsub { background: var(--white); border-radius: 0.5rem; border: 1px solid var(--border); margin-bottom: 0.75rem; overflow: hidden; }\r\n .fsc-subsub:last-child { margin-bottom: 0; }\r\n .fsc-subsub__btn { width: 100%; display: flex; align-items: center; justify-content: space-between; background: transparent; border: none; cursor: pointer; padding: 0.75rem 1rem; text-align: left; outline: none; }\r\n .fsc-subsub__btn svg { flex-shrink: 0; color: var(--primary); transition: transform .3s; }\r\n .fsc-subsub__btn.open svg { transform: rotate(180deg); }\r\n .fsc-subsub__content { display: none; border-top: 1px solid var(--border); padding: 0.75rem 1rem 1rem; }\r\n .fsc-subsub__label { display: flex; align-items: center; gap: 0.4rem; font-size: 0.8125rem; font-weight: 600; color: #334155; }\r\n .fsc-subsub__ext-link { display: inline-flex; align-items: center; color: var(--primary); opacity: 0.7; transition: opacity .2s; text-decoration: none; flex-shrink: 0; }\r\n .fsc-subsub__ext-link:hover { opacity: 1; }\r\n \r\n \/* \u2500\u2500 PDF Grid \u2500\u2500 *\/\r\n .fsc-pdf-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(240px, 1fr)); gap: 0.75rem; }\r\n \/* FIX 2 \u2014 m\u00eame style pour tous les liens PDF incluant Code des Douanes *\/\r\n .fsc-pdf-link { display: flex; align-items: center; gap: 0.75rem; padding: 0.75rem 1rem; border-radius: 0.5rem; border: 1px solid var(--border); background: var(--white); font-size: 0.85rem; text-decoration: none; transition: all .25s ease; box-shadow: 0 1px 2px rgba(0,0,0,0.02); }\r\n .fsc-pdf-link:hover { border-color: var(--primary); transform: translateY(-2px); box-shadow: 0 4px 8px rgba(230,81,0,0.1); }\r\n .fsc-pdf-link:hover span { color: var(--primary); }\r\n .fsc-pdf-link svg { flex-shrink: 0; color: var(--primary); }\r\n .fsc-pdf-link span { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; color: #1e293b; }\r\n \r\n \/* \u2500\u2500 Footer \u2500\u2500 *\/\r\n .fsc-footer-note { background: var(--white); padding: 5rem 1.5rem; text-align: center; border-top: 1px solid var(--border); }\r\n .fsc-footer-note h2 { font-size: 1.6rem; color: var(--dark); margin-bottom: 1rem; }\r\n .fsc-footer-note p { max-width: 550px; margin: 0 auto; color: var(--muted); }\r\n \r\n @media (max-width: 600px) {\r\n .fsc-pdf-grid { grid-template-columns: 1fr; }\r\n .fsc-hero { padding: 5rem 1rem 10rem; }\r\n }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n \r\n<header class=\"fsc-hero\">\r\n <div class=\"fsc-wrap\">\r\n <span class=\"fsc-hero__eyebrow\">Centre de Documentation<\/span>\r\n <h1>Biblioth\u00e8que FISCORIA<\/h1>\r\n <p>Acc\u00e9dez \u00e0 une base de donn\u00e9es compl\u00e8te des textes l\u00e9gislatifs, codes et r\u00e9glementations en vigueur au Maroc.<\/p>\r\n <\/div>\r\n<\/header>\r\n \r\n<section class=\"fsc-intro\">\r\n <div class=\"fsc-wrap\">\r\n <p>Notre biblioth\u00e8que regroupe les sources officielles essentielles pour les professionnels. Cette base est mise \u00e0 jour r\u00e9guli\u00e8rement pour vous offrir une veille r\u00e9glementaire fiable et structur\u00e9e.<\/p>\r\n <\/div>\r\n<\/section>\r\n \r\n<main class=\"fsc-library\">\r\n <div class=\"fsc-wrap\">\r\n <div class=\"fsc-sections\">\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">1<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.finances.gov.ma\/fr\/Ministere\/Pages\/dgi.aspx\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Minist\u00e8re de l'\u00c9conomie et des Finances\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles du Minist\u00e8re de l'\u00c9conomie et des Finances<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-1\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n \r\n <div class=\"fsc-card__body\" id=\"body-1\" style=\"display:none;\">\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1a\"><span>Codes des imp\u00f4ts<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1a\"><div class=\"fsc-pdf-grid\" id=\"grid-codes-impots\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1b\"><span>D\u00e9crets et Arr\u00eat\u00e9s<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1b\"><div class=\"fsc-pdf-grid\" id=\"grid-decrets\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1c\"><span>Notes Circulaires & Jurisprudence<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1c\">\r\n <h3 style=\"font-size:0.875rem;font-weight:700;color:var(--dark);margin-bottom:0.75rem;\">Notes circulaires<\/h3>\r\n <div class=\"fsc-pdf-grid\" id=\"grid-notes-circulaires\" style=\"margin-bottom:1.5rem;\"><\/div>\r\n <h3 style=\"font-size:0.875rem;font-weight:700;color:var(--dark);margin-bottom:0.75rem;\">Jurisprudence<\/h3>\r\n <div class=\"fsc-pdf-grid\" id=\"grid-jurisprudence\"><\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">2<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.douane.gov.ma\/web\/guest\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Direction des Douanes\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de la Direction des Douanes<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-2\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-2\" style=\"display:none;\">\r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-2a\"><span>Nos textes l\u00e9gislatifs<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-2a\"><div class=\"fsc-pdf-grid\" id=\"grid-douanes\"><\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">3<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Tr\u00e9sorerie G\u00e9n\u00e9rale\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de la Tr\u00e9sorerie G\u00e9n\u00e9rale<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-3\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-3\" style=\"display:none;\">\r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-3a\"><span>Textes l\u00e9gislatifs et r\u00e9glementaires<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-3a\">\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a1\">\r\n <span class=\"fsc-subsub__label\">March\u00e9s publics\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/!ut\/p\/b1\/vZRdj6IwFIZ_iz9gpLWUlstCiyKKCsIANwQ_hkE-Z3XF4dcvs9lkk5mM7sWG9qrJc_LkvOekUiSFcEJkAoGsECmQoiq5ZmlyyeoqKT7ekRJTa6lQDTJAFxQAtrH1tWts0FSgHgh7AHxzGLhXDzD8U_8X4PYHsF1TZmEAHPRv_juCB_VzKUqLete36s_DM-apeeNMj1muW_Ctao6MHZxE69JLIfYpiZxLVQm5eGu03NZmr-UZGRBdc4xhlCHfunavT37Z1XGzUIM6SU-5ytxgc8PU-Ykbc6r7RwHB2iou4mlGLc5doeoruCqiIhPG0jzMj0ERY6oT8tJxJdrsp-ZIepaiT218Tek3cG8MjwZhz-ryKIU9Rr7Ny5tIWykAcuye3huzyzvnBNrbktum-8MxIfdNd7sIbK9Y2ZcEnkU7gcQDtmhv9s5r3VOIzge-PviOpzFe06WyeiSEQwvJwEIoDytUwcCROvrgkQ69NBANLJyB_y7s_8FsV47bfTkGYxVDSqFKJjIACPd5llFhGBQ14oUH3af7zkajX-32TTM!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a2\">\r\n <span class=\"fsc-subsub__label\">Collectivit\u00e9s territoriales\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Collectivites%20locales\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a3\">\r\n <span class=\"fsc-subsub__label\">Fiscalit\u00e9 et recouvrement\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Impots%20et%20taxes\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a4\">\r\n <span class=\"fsc-subsub__label\">Comptabilit\u00e9 publique\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Comptabilite%20publique\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a5\">\r\n <span class=\"fsc-subsub__label\">D\u00e9penses de personnel\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Fonctionnaires\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a6\">\r\n <span class=\"fsc-subsub__label\">Codes\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Codes\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">4<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"http:\/\/www.ompic.ma\/fr\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n OMPIC\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de l'Office Marocain de la Propri\u00e9t\u00e9 Industrielle et Commerciale<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-4\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-4\" style=\"display:none;\">\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4a\"><span>Lois et r\u00e9glementations de l'OMPIC<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4a\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-lois\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4b\"><span>Code de commerce<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4b\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-codes\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4c\"><span>D\u00e9crets de l'OMPIC<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4c\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-decrets\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4d\">\r\n <span>Notes d'informations et avis\r\n <a href=\"http:\/\/www.ompic.ma\/fr\/content\/notes-dinformation\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n<\/main>\r\n \r\n<section class=\"fsc-footer-note\">\r\n <div class=\"fsc-wrap\">\r\n <h2>Contenus \u00e0 venir<\/h2>\r\n <p>La biblioth\u00e8que FISCORIA s'enrichit r\u00e9guli\u00e8rement de nouvelles publications. Restez inform\u00e9s en nous contactant ou en vous abonnant \u00e0 notre newsletter.<\/p>\r\n <\/div>\r\n<\/section>\r\n \r\n<script>\r\n(function () {\r\n const ICON = '<svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"\/><\/svg>';\r\n \r\n const db = {\r\n \"grid-codes-impots\": [\r\n { t: \"Code des imp\u00f4ts 2008\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2008.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2009\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2009.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2010\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2010.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2011\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2011.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2012\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2012.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2013\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2013.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2014\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2014.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2015\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2015.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2016\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2016.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2017\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2017.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2018\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2018.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2019\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2019.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2020.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2021.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2022\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2022.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2023\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2023.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2024\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/impo-2024.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2025\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2025.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2026\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impos-2026.pdf\" }\r\n ],\r\n \"grid-decrets\": [\r\n { t: \"R\u00e9forme du CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-00-682-du-1er-novembre-2000.pdf\" },\r\n { t: \"Compl\u00e9ment CNC 2003\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-02-888-du-22-mai-2003.pdf\" },\r\n { t: \"Compl\u00e9ment CNC 2006\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-03-968-du-26-octobre-2006.pdf\" },\r\n { t: \"\u00c9tablissement du CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/decret-n\u00b02-88-19.pdf\" },\r\n { t: \"R\u00e8glement int\u00e9rieur CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/bulletin-officiel.pdf\" }\r\n ],\r\n \"grid-notes-circulaires\": [\r\n { t: \"Loi sur les commissaires judiciaires\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/B.O_7412_Ar.pdf\" },\r\n { t: \"Clarifications LF 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/clarificationsdecertainesdispositionsfiscalesdelaLF2020.pdf\" },\r\n { t: \"Guide pratique de la CPU\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/CPUguidepratiqueVersionarabe.pdf\" },\r\n { t: \"Circulaire fiscale 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021-1.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 Loi de finances 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021.pdf\" },\r\n { t: \"Fiscalit\u00e9 2019 \u2013 Cas pratiques\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.Cn\u00b0729LDF20192emepartie.pdf\" },\r\n { t: \"Fiscalit\u00e9 2026\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NC737LF2026.pdf\" },\r\n { t: \"CGI \u2013 Imp\u00f4ts principaux\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome1.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 TVA et droits\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome2.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 Droits et taxes divers\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome3.pdf\" },\r\n { t: \"Loi de finances\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/notecirculaire_version_finaledu25-1-2019729.pdf\" },\r\n { t: \"Fiscalit\u00e9 2024\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculaireN\u00b0735LF2024.pdf\" },\r\n { t: \"Loi de finances 2025\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairen\u00b0736relativeauxmesuresfiscalesdelaLF2025.pdf\" },\r\n { t: \"R\u00e9gularisation volontaire de la situation fiscale\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Notecirculairerelativealarticle7delaLDF2020lesavoirsliquidesVF-1.pdf\" },\r\n { t: \"Fiscalit\u00e9 des aides au personnel\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairerelativealindemnitedassistancealloueeauxsalaries.pdf\" },\r\n { t: \"Int\u00e9r\u00eats associ\u00e9s \u2013 Traitement fiscal\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NotedeServicerelativeautraitementfiscaldesinteretsdescomptescourantsdassocies.pdf\" },\r\n { t: \"Fiscalit\u00e9 et d\u00e9penses\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCLF2020-2emet3eme16-01-2019vfinale.pdf\" },\r\n { t: \"Loi de finances pour l'ann\u00e9e 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCPLF2020reglesdassiettev8-01-2020p1.pdf\" }\r\n ],\r\n \"grid-jurisprudence\": [\r\n { t: \"Recouvrement fiscal\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f1-2025-1.pdf\" },\r\n { t: \"Tribunal de commerce \u2013 Vente de fonds\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f2-2025-1.pdf\" },\r\n { t: \"Actes priv\u00e9s \u2013 Expertise\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f3-2025-1.pdf\" },\r\n { t: \"Preuves et notifications fiscales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f4-2025-1.pdf\" },\r\n { t: \"Expertise judiciaire \u2013 Analyse des griefs\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f5-2025-1.pdf\" },\r\n { t: \"Proc\u00e9dure civile \u2013 Appel et taxation\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f6-2025-1.pdf\" },\r\n { t: \"Fiscalit\u00e9 des pr\u00eats aux associ\u00e9s\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f7-2025-1.pdf\" },\r\n { t: \"Passif et reconstitution du CA\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f8-2025-1.pdf\" },\r\n { t: \"Principes comptables\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f9-2025-1.pdf\" },\r\n { t: \"Jurisprudence IR \u2013 Habitation principale\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f10-2025-1.pdf\" },\r\n { t: \"R\u00e9partition de la charge de la preuve\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f11-2025-1.pdf\" },\r\n { t: \"Revirement \u2013 Preuve et conventions fiscales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f12-2025-1.pdf\" },\r\n { t: \"Prescription \u2013 Droits d'enregistrement\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f13-2025-1.pdf\" },\r\n { t: \"Vice de proc\u00e9dure \u2013 Expertise judiciaire\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f14-2025-1.pdf\" },\r\n { t: \"Notification d\u00e9lai commission\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f15-2025-1.pdf\" },\r\n { t: \"R\u00e9sidence principale \u2013 Conditions fiscales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f16-2025-1.pdf\" }\r\n ],\r\n \"grid-douanes\": [\r\n { t: \"Code des Douanes\", l: \"https:\/\/www.douane.gov.ma\/code\/T_code_339_F.htm\" }\r\n ],\r\n \"grid-ompic-lois\": [\r\n { t: \"Soci\u00e9t\u00e9s anonymes (loi 17-95)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Loi-relative-aux-SA-1.pdf\" },\r\n { t: \"R\u00e9forme des soci\u00e9t\u00e9s (loi 21-05)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ste-non-collectif-1.pdf\" },\r\n { t: \"R\u00e9gime des soci\u00e9t\u00e9s (loi 5-96)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Pj-5-Maroc-Loi-societes-SARL-SNC-etc.-1-1.pdf\" },\r\n { t: \"Protection des droits d'auteur (loi 2-00)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/loi-2-00-droit-dauteur-modifie.pdf\" },\r\n { t: \"Cr\u00e9ation de l'OMPIC (loi 13-99)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/loi-13-99-portant-creation-de-lOMPIC.pdf\" }\r\n ],\r\n \"grid-ompic-codes\": [\r\n { t: \"Code de commerce\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-de-commerce.pdf\" }\r\n ],\r\n \"grid-ompic-decrets\": [\r\n { t: \"Registre du commerce (d\u00e9cret 2-96-906)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-code-de-commerce.pdf\" },\r\n { t: \"D\u00e9cret sur le BMDA (d\u00e9cret 1965)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-creation-BMDA-2-1.pdf\" },\r\n { t: \"D\u00e9cret d'application de l'OMPIC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n.pdf\" },\r\n { t: \"Protection des vari\u00e9t\u00e9s v\u00e9g\u00e9tales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-Obtentions-vegetales-1.pdf\" }\r\n ]\r\n };\r\n \r\n \/\/ Populate grids \u2014 tous les liens utilisent fsc-pdf-link (ic\u00f4ne + span)\r\n Object.keys(db).forEach(id => {\r\n const g = document.getElementById(id);\r\n if (g) db[id].forEach(i => { g.innerHTML += `<a href=\"${i.l}\" class=\"fsc-pdf-link\" target=\"_blank\">${ICON}<span>${i.t}<\/span><\/a>`; });\r\n });\r\n \r\n \/\/ Toggle buttons (chevron style)\r\n document.querySelectorAll('.fsc-toggle').forEach(btn => {\r\n btn.onclick = function() {\r\n const t = document.getElementById(this.dataset.target);\r\n if (t) {\r\n const isH = t.style.display === 'none' || !t.style.display;\r\n t.style.display = isH ? 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'block' : 'none';\r\n this.classList.toggle('open', isH);\r\n }\r\n };\r\n });\r\n \r\n})();\r\n<\/script>\r\n \r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Biblioth\u00e8que \u2013 FISCORIA Centre de Documentation Biblioth\u00e8que FISCORIA Acc\u00e9dez \u00e0 une base de donn\u00e9es compl\u00e8te des textes l\u00e9gislatifs, codes et r\u00e9glementations en vigueur au Maroc. Notre biblioth\u00e8que regroupe les sources officielles essentielles pour les professionnels. Cette base est mise \u00e0 jour r\u00e9guli\u00e8rement pour vous offrir une veille r\u00e9glementaire fiable et structur\u00e9e. 1 Minist\u00e8re de l’\u00c9conomie […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-50","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/comments?post=50"}],"version-history":[{"count":409,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions"}],"predecessor-version":[{"id":2054,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions\/2054"}],"wp:attachment":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/media?parent=50"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n Biblioth\u00e8que \u2013 FISCORIA<\/title>\r\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@400;600;700&family=Lato:wght@300;400;700&display=swap\" rel=\"stylesheet\"\/>\r\n <style>\r\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n \r\n :root {\r\n --dark: #3E3D3D;\r\n --primary: #E65100;\r\n --light: #f8fafc;\r\n --border: #e2e8f0;\r\n --muted: #64748b;\r\n --white: #ffffff;\r\n }\r\n \r\n body {\r\n font-family: \"Lato\", sans-serif;\r\n color: #475569;\r\n background: var(--light);\r\n -webkit-font-smoothing: antialiased;\r\n line-height: 1.6;\r\n }\r\n h1, h2, h3 { font-family: \"Playfair Display\", serif; line-height: 1.25; }\r\n \r\n .fsc-wrap { max-width: 900px; margin: 0 auto; padding: 0 1.5rem; }\r\n \r\n \/* \u2500\u2500 Hero \u2500\u2500 *\/\r\n .fsc-hero {\r\n background: var(--dark);\r\n color: var(--white);\r\n text-align: center;\r\n padding: 7rem 1.5rem 12rem;\r\n }\r\n .fsc-hero__eyebrow { display: inline-block; font-size: 0.75rem; font-weight: 700; letter-spacing: 0.15em; text-transform: uppercase; color: var(--primary); margin-bottom: 0.75rem; }\r\n .fsc-hero h1 { font-size: clamp(2rem, 5vw, 2.8rem); font-weight: 700; color: var(--white); max-width: 750px; margin: 0 auto 1.5rem; }\r\n .fsc-hero p { font-size: 1.15rem; color: #cbd5e1; max-width: 600px; margin: 0 auto; opacity: 0.9; }\r\n \r\n \/* \u2500\u2500 Intro \u2500\u2500 *\/\r\n .fsc-intro {\r\n background: var(--white);\r\n padding: 4rem 1.5rem;\r\n text-align: center;\r\n margin-top: -6rem;\r\n position: relative;\r\n z-index: 10;\r\n border-radius: 2rem 2rem 0 0;\r\n box-shadow: 0 -15px 35px rgba(0,0,0,0.08);\r\n }\r\n .fsc-intro p { max-width: 720px; margin: 0 auto; color: var(--muted); font-size: 1.05rem; line-height: 1.8; }\r\n \r\n \/* \u2500\u2500 Library \u2500\u2500 *\/\r\n .fsc-library { background: var(--light); padding: 4rem 1.5rem; }\r\n .fsc-sections { display: flex; flex-direction: column; gap: 2.5rem; }\r\n \r\n \/* \u2500\u2500 Card \u2500\u2500 *\/\r\n .fsc-card { border-radius: 1rem; border: 1px solid var(--border); background: var(--white); box-shadow: 0 4px 12px rgba(0,0,0,0.03); overflow: hidden; }\r\n \r\n \/* Card header \u2014 dark bg, number + title + desc + chevron *\/\r\n .fsc-card__header {\r\n display: flex;\r\n align-items: center;\r\n justify-content: space-between;\r\n background: var(--dark);\r\n padding: 1.25rem 1.5rem;\r\n gap: 1rem;\r\n cursor: pointer;\r\n transition: background 0.2s;\r\n }\r\n .fsc-card__header:hover { background: #4a4949; }\r\n \r\n .fsc-card__header-left { display: flex; align-items: center; gap: 1rem; flex: 1; min-width: 0; }\r\n \r\n \/* Number badge \u2014 orange circle, white number *\/\r\n .fsc-card__num {\r\n flex-shrink: 0;\r\n width: 2.25rem;\r\n height: 2.25rem;\r\n border-radius: 50%;\r\n background: #e65000;\r\n color: var(--white);\r\n display: flex;\r\n align-items: center;\r\n justify-content: center;\r\n font-size: 0.9rem;\r\n font-weight: 700;\r\n }\r\n \r\n \/* Title + description stacked *\/\r\n .fsc-card__text { display: flex; flex-direction: column; gap: 0.2rem; min-width: 0; }\r\n \r\n .fsc-card__title-link {\r\n font-family: \"Playfair Display\", serif;\r\n font-size: 1.2rem;\r\n font-weight: 600;\r\n color: #e65000;\r\n text-decoration: none;\r\n display: flex;\r\n align-items: center;\r\n gap: 0.45rem;\r\n transition: opacity .2s;\r\n }\r\n .fsc-card__title-link:hover { opacity: .8; }\r\n \r\n \/* FIX 1 \u2014 description en blanc *\/\r\n .fsc-card__desc {\r\n font-size: 0.84rem;\r\n color: #ffffff;\r\n }\r\n \r\n \/* Chevron *\/\r\n .fsc-toggle {\r\n background: none;\r\n border: none;\r\n cursor: pointer;\r\n color: #94a3b8;\r\n display: flex;\r\n align-items: center;\r\n flex-shrink: 0;\r\n outline: none;\r\n transition: color .2s;\r\n }\r\n .fsc-toggle svg { transition: transform .3s; }\r\n .fsc-toggle.open svg { transform: rotate(180deg); }\r\n \r\n .fsc-card__body { padding: 1.5rem; }\r\n \r\n \/* \u2500\u2500 Accord\u00e9ons (sub) \u2500\u2500 *\/\r\n .fsc-sub {\r\n border-radius: 0.75rem;\r\n border: 1px solid #ffccbc;\r\n background: #fff5f2;\r\n margin-bottom: 1rem;\r\n overflow: hidden;\r\n }\r\n .fsc-sub:last-child { margin-bottom: 0; }\r\n .fsc-sub__btn {\r\n width: 100%;\r\n display: flex;\r\n align-items: center;\r\n justify-content: space-between;\r\n background: #fff5f2;\r\n border: none;\r\n cursor: pointer;\r\n padding: 1.1rem 1.25rem;\r\n text-align: left;\r\n }\r\n .fsc-sub__btn span { font-size: 0.9rem; font-weight: 700; color: var(--dark); }\r\n .fsc-sub__btn svg { color: var(--primary); transition: transform 0.3s; }\r\n .fsc-sub__btn.open svg { transform: rotate(180deg); }\r\n .fsc-sub__content {\r\n display: none;\r\n border-top: 1px solid #ffccbc;\r\n padding: 1.25rem;\r\n background: var(--white);\r\n }\r\n \r\n \/* \u2500\u2500 Subsub (niveau 2) \u2500\u2500 *\/\r\n .fsc-subsub { background: var(--white); border-radius: 0.5rem; border: 1px solid var(--border); margin-bottom: 0.75rem; overflow: hidden; }\r\n .fsc-subsub:last-child { margin-bottom: 0; }\r\n .fsc-subsub__btn { width: 100%; display: flex; align-items: center; justify-content: space-between; background: transparent; border: none; cursor: pointer; padding: 0.75rem 1rem; text-align: left; outline: none; }\r\n .fsc-subsub__btn svg { flex-shrink: 0; color: var(--primary); transition: transform .3s; }\r\n .fsc-subsub__btn.open svg { transform: rotate(180deg); }\r\n .fsc-subsub__content { display: none; border-top: 1px solid var(--border); padding: 0.75rem 1rem 1rem; }\r\n .fsc-subsub__label { display: flex; align-items: center; gap: 0.4rem; font-size: 0.8125rem; font-weight: 600; color: #334155; }\r\n .fsc-subsub__ext-link { display: inline-flex; align-items: center; color: var(--primary); opacity: 0.7; transition: opacity .2s; text-decoration: none; flex-shrink: 0; }\r\n .fsc-subsub__ext-link:hover { opacity: 1; }\r\n \r\n \/* \u2500\u2500 PDF Grid \u2500\u2500 *\/\r\n .fsc-pdf-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(240px, 1fr)); gap: 0.75rem; }\r\n \/* FIX 2 \u2014 m\u00eame style pour tous les liens PDF incluant Code des Douanes *\/\r\n .fsc-pdf-link { display: flex; align-items: center; gap: 0.75rem; padding: 0.75rem 1rem; border-radius: 0.5rem; border: 1px solid var(--border); background: var(--white); font-size: 0.85rem; text-decoration: none; transition: all .25s ease; box-shadow: 0 1px 2px rgba(0,0,0,0.02); }\r\n .fsc-pdf-link:hover { border-color: var(--primary); transform: translateY(-2px); box-shadow: 0 4px 8px rgba(230,81,0,0.1); }\r\n .fsc-pdf-link:hover span { color: var(--primary); }\r\n .fsc-pdf-link svg { flex-shrink: 0; color: var(--primary); }\r\n .fsc-pdf-link span { overflow: hidden; text-overflow: ellipsis; white-space: nowrap; color: #1e293b; }\r\n \r\n \/* \u2500\u2500 Footer \u2500\u2500 *\/\r\n .fsc-footer-note { background: var(--white); padding: 5rem 1.5rem; text-align: center; border-top: 1px solid var(--border); }\r\n .fsc-footer-note h2 { font-size: 1.6rem; color: var(--dark); margin-bottom: 1rem; }\r\n .fsc-footer-note p { max-width: 550px; margin: 0 auto; color: var(--muted); }\r\n \r\n @media (max-width: 600px) {\r\n .fsc-pdf-grid { grid-template-columns: 1fr; }\r\n .fsc-hero { padding: 5rem 1rem 10rem; }\r\n }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n \r\n<header class=\"fsc-hero\">\r\n <div class=\"fsc-wrap\">\r\n <span class=\"fsc-hero__eyebrow\">Centre de Documentation<\/span>\r\n <h1>Biblioth\u00e8que FISCORIA<\/h1>\r\n <p>Acc\u00e9dez \u00e0 une base de donn\u00e9es compl\u00e8te des textes l\u00e9gislatifs, codes et r\u00e9glementations en vigueur au Maroc.<\/p>\r\n <\/div>\r\n<\/header>\r\n \r\n<section class=\"fsc-intro\">\r\n <div class=\"fsc-wrap\">\r\n <p>Notre biblioth\u00e8que regroupe les sources officielles essentielles pour les professionnels. Cette base est mise \u00e0 jour r\u00e9guli\u00e8rement pour vous offrir une veille r\u00e9glementaire fiable et structur\u00e9e.<\/p>\r\n <\/div>\r\n<\/section>\r\n \r\n<main class=\"fsc-library\">\r\n <div class=\"fsc-wrap\">\r\n <div class=\"fsc-sections\">\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">1<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.finances.gov.ma\/fr\/Ministere\/Pages\/dgi.aspx\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Minist\u00e8re de l'\u00c9conomie et des Finances\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles du Minist\u00e8re de l'\u00c9conomie et des Finances<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-1\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n \r\n <div class=\"fsc-card__body\" id=\"body-1\" style=\"display:none;\">\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1a\"><span>Codes des imp\u00f4ts<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1a\"><div class=\"fsc-pdf-grid\" id=\"grid-codes-impots\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1b\"><span>D\u00e9crets et Arr\u00eat\u00e9s<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1b\"><div class=\"fsc-pdf-grid\" id=\"grid-decrets\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-1c\"><span>Notes Circulaires & Jurisprudence<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-1c\">\r\n <h3 style=\"font-size:0.875rem;font-weight:700;color:var(--dark);margin-bottom:0.75rem;\">Notes circulaires<\/h3>\r\n <div class=\"fsc-pdf-grid\" id=\"grid-notes-circulaires\" style=\"margin-bottom:1.5rem;\"><\/div>\r\n <h3 style=\"font-size:0.875rem;font-weight:700;color:var(--dark);margin-bottom:0.75rem;\">Jurisprudence<\/h3>\r\n <div class=\"fsc-pdf-grid\" id=\"grid-jurisprudence\"><\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">2<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.douane.gov.ma\/web\/guest\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Direction des Douanes\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de la Direction des Douanes<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-2\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-2\" style=\"display:none;\">\r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-2a\"><span>Nos textes l\u00e9gislatifs<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-2a\"><div class=\"fsc-pdf-grid\" id=\"grid-douanes\"><\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">3<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n Tr\u00e9sorerie G\u00e9n\u00e9rale\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de la Tr\u00e9sorerie G\u00e9n\u00e9rale<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-3\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-3\" style=\"display:none;\">\r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-3a\"><span>Textes l\u00e9gislatifs et r\u00e9glementaires<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-3a\">\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a1\">\r\n <span class=\"fsc-subsub__label\">March\u00e9s publics\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/!ut\/p\/b1\/vZRdj6IwFIZ_iz9gpLWUlstCiyKKCsIANwQ_hkE-Z3XF4dcvs9lkk5mM7sWG9qrJc_LkvOekUiSFcEJkAoGsECmQoiq5ZmlyyeoqKT7ekRJTa6lQDTJAFxQAtrH1tWts0FSgHgh7AHxzGLhXDzD8U_8X4PYHsF1TZmEAHPRv_juCB_VzKUqLete36s_DM-apeeNMj1muW_Ctao6MHZxE69JLIfYpiZxLVQm5eGu03NZmr-UZGRBdc4xhlCHfunavT37Z1XGzUIM6SU-5ytxgc8PU-Ykbc6r7RwHB2iou4mlGLc5doeoruCqiIhPG0jzMj0ERY6oT8tJxJdrsp-ZIepaiT218Tek3cG8MjwZhz-ryKIU9Rr7Ny5tIWykAcuye3huzyzvnBNrbktum-8MxIfdNd7sIbK9Y2ZcEnkU7gcQDtmhv9s5r3VOIzge-PviOpzFe06WyeiSEQwvJwEIoDytUwcCROvrgkQ69NBANLJyB_y7s_8FsV47bfTkGYxVDSqFKJjIACPd5llFhGBQ14oUH3af7zkajX-32TTM!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a2\">\r\n <span class=\"fsc-subsub__label\">Collectivit\u00e9s territoriales\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Collectivites%20locales\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a3\">\r\n <span class=\"fsc-subsub__label\">Fiscalit\u00e9 et recouvrement\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Impots%20et%20taxes\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a4\">\r\n <span class=\"fsc-subsub__label\">Comptabilit\u00e9 publique\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Comptabilite%20publique\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a5\">\r\n <span class=\"fsc-subsub__label\">D\u00e9penses de personnel\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Fonctionnaires\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <div class=\"fsc-subsub\">\r\n <button class=\"fsc-subsub__btn\" data-target=\"subsub-3a6\">\r\n <span class=\"fsc-subsub__label\">Codes\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Codes\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n \r\n \r\n <div class=\"fsc-card\">\r\n <div class=\"fsc-card__header\">\r\n <div class=\"fsc-card__header-left\">\r\n <div class=\"fsc-card__num\">4<\/div>\r\n <div class=\"fsc-card__text\">\r\n <a href=\"http:\/\/www.ompic.ma\/fr\" class=\"fsc-card__title-link\" target=\"_blank\">\r\n OMPIC\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <span class=\"fsc-card__desc\">Sources officielles de l'Office Marocain de la Propri\u00e9t\u00e9 Industrielle et Commerciale<\/span>\r\n <\/div>\r\n <\/div>\r\n <button class=\"fsc-toggle\" data-target=\"body-4\"><svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-4\" style=\"display:none;\">\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4a\"><span>Lois et r\u00e9glementations de l'OMPIC<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4a\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-lois\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4b\"><span>Code de commerce<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4b\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-codes\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4c\"><span>D\u00e9crets de l'OMPIC<\/span><svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M19 9l-7 7-7-7\"\/><\/svg><\/button>\r\n <div class=\"fsc-sub__content\" id=\"sub-4c\"><div class=\"fsc-pdf-grid\" id=\"grid-ompic-decrets\"><\/div><\/div>\r\n <\/div>\r\n \r\n <div class=\"fsc-sub\">\r\n <button class=\"fsc-sub__btn\" data-target=\"sub-4d\">\r\n <span>Notes d'informations et avis\r\n <a href=\"http:\/\/www.ompic.ma\/fr\/content\/notes-dinformation\" class=\"fsc-subsub__ext-link\" target=\"_blank\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/><\/svg>\r\n <\/a>\r\n <\/span>\r\n \r\n <\/button>\r\n \r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n<\/main>\r\n \r\n<section class=\"fsc-footer-note\">\r\n <div class=\"fsc-wrap\">\r\n <h2>Contenus \u00e0 venir<\/h2>\r\n <p>La biblioth\u00e8que FISCORIA s'enrichit r\u00e9guli\u00e8rement de nouvelles publications. Restez inform\u00e9s en nous contactant ou en vous abonnant \u00e0 notre newsletter.<\/p>\r\n <\/div>\r\n<\/section>\r\n \r\n<script>\r\n(function () {\r\n const ICON = '<svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\"\/><\/svg>';\r\n \r\n const db = {\r\n \"grid-codes-impots\": [\r\n { t: \"Code des imp\u00f4ts 2008\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2008.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2009\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2009.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2010\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2010.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2011\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2011.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2012\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2012.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2013\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2013.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2014\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2014.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2015\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2015.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2016\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2016.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2017\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2017.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2018\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2018.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2019\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2019.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2020.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2021.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2022\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2022.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2023\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2023.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2024\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/impo-2024.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2025\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2025.pdf\" },\r\n { t: \"Code des imp\u00f4ts 2026\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impos-2026.pdf\" }\r\n ],\r\n \"grid-decrets\": [\r\n { t: \"R\u00e9forme du CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-00-682-du-1er-novembre-2000.pdf\" },\r\n { t: \"Compl\u00e9ment CNC 2003\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-02-888-du-22-mai-2003.pdf\" },\r\n { t: \"Compl\u00e9ment CNC 2006\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-03-968-du-26-octobre-2006.pdf\" },\r\n { t: \"\u00c9tablissement du CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/decret-n\u00b02-88-19.pdf\" },\r\n { t: \"R\u00e8glement int\u00e9rieur CNC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/bulletin-officiel.pdf\" }\r\n ],\r\n \"grid-notes-circulaires\": [\r\n { t: \"Loi sur les commissaires judiciaires\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/B.O_7412_Ar.pdf\" },\r\n { t: \"Clarifications LF 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/clarificationsdecertainesdispositionsfiscalesdelaLF2020.pdf\" },\r\n { t: \"Guide pratique de la CPU\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/CPUguidepratiqueVersionarabe.pdf\" },\r\n { t: \"Circulaire fiscale 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021-1.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 Loi de finances 2021\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021.pdf\" },\r\n { t: \"Fiscalit\u00e9 2019 \u2013 Cas pratiques\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.Cn\u00b0729LDF20192emepartie.pdf\" },\r\n { t: \"Fiscalit\u00e9 2026\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NC737LF2026.pdf\" },\r\n { t: \"CGI \u2013 Imp\u00f4ts principaux\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome1.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 TVA et droits\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome2.pdf\" },\r\n { t: \"Fiscalit\u00e9 \u2013 Droits et taxes divers\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome3.pdf\" },\r\n { t: \"Loi de finances\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/notecirculaire_version_finaledu25-1-2019729.pdf\" },\r\n { t: \"Fiscalit\u00e9 2024\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculaireN\u00b0735LF2024.pdf\" },\r\n { t: \"Loi de finances 2025\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairen\u00b0736relativeauxmesuresfiscalesdelaLF2025.pdf\" },\r\n { t: \"R\u00e9gularisation volontaire de la situation fiscale\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Notecirculairerelativealarticle7delaLDF2020lesavoirsliquidesVF-1.pdf\" },\r\n { t: \"Fiscalit\u00e9 des aides au personnel\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairerelativealindemnitedassistancealloueeauxsalaries.pdf\" },\r\n { t: \"Int\u00e9r\u00eats associ\u00e9s \u2013 Traitement fiscal\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NotedeServicerelativeautraitementfiscaldesinteretsdescomptescourantsdassocies.pdf\" },\r\n { t: \"Fiscalit\u00e9 et d\u00e9penses\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCLF2020-2emet3eme16-01-2019vfinale.pdf\" },\r\n { t: \"Loi de finances pour l'ann\u00e9e 2020\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCPLF2020reglesdassiettev8-01-2020p1.pdf\" }\r\n ],\r\n \"grid-jurisprudence\": [\r\n { t: \"Recouvrement fiscal\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f1-2025-1.pdf\" },\r\n { t: \"Tribunal de commerce \u2013 Vente de fonds\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f2-2025-1.pdf\" },\r\n { t: \"Actes priv\u00e9s \u2013 Expertise\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f3-2025-1.pdf\" },\r\n { t: \"Preuves et notifications fiscales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f4-2025-1.pdf\" },\r\n { t: \"Expertise judiciaire \u2013 Analyse des griefs\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/\u0646\u0634\u0631\u0629\u0627\u0644\u0627\u062c\u062a\u0647\u0627\u062f\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0639\u062f\u062f5-2025-1.pdf\" },\r\n { t: 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\"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Pj-5-Maroc-Loi-societes-SARL-SNC-etc.-1-1.pdf\" },\r\n { t: \"Protection des droits d'auteur (loi 2-00)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/loi-2-00-droit-dauteur-modifie.pdf\" },\r\n { t: \"Cr\u00e9ation de l'OMPIC (loi 13-99)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/loi-13-99-portant-creation-de-lOMPIC.pdf\" }\r\n ],\r\n \"grid-ompic-codes\": [\r\n { t: \"Code de commerce\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-de-commerce.pdf\" }\r\n ],\r\n \"grid-ompic-decrets\": [\r\n { t: \"Registre du commerce (d\u00e9cret 2-96-906)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-code-de-commerce.pdf\" },\r\n { t: \"D\u00e9cret sur le BMDA (d\u00e9cret 1965)\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-creation-BMDA-2-1.pdf\" },\r\n { t: \"D\u00e9cret d'application de l'OMPIC\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n.pdf\" },\r\n { t: \"Protection des vari\u00e9t\u00e9s v\u00e9g\u00e9tales\", l: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-Obtentions-vegetales-1.pdf\" }\r\n ]\r\n };\r\n \r\n \/\/ Populate grids \u2014 tous les liens utilisent fsc-pdf-link (ic\u00f4ne + span)\r\n Object.keys(db).forEach(id => {\r\n const g = document.getElementById(id);\r\n if (g) db[id].forEach(i => { g.innerHTML += `<a href=\"${i.l}\" class=\"fsc-pdf-link\" target=\"_blank\">${ICON}<span>${i.t}<\/span><\/a>`; });\r\n });\r\n \r\n \/\/ Toggle buttons (chevron style)\r\n document.querySelectorAll('.fsc-toggle').forEach(btn => {\r\n btn.onclick = function() {\r\n const t = document.getElementById(this.dataset.target);\r\n if (t) {\r\n const isH = t.style.display === 'none' || !t.style.display;\r\n t.style.display = isH ? 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Cette base est mise \u00e0 jour r\u00e9guli\u00e8rement pour vous offrir une veille r\u00e9glementaire fiable et structur\u00e9e. 1 Minist\u00e8re de l’\u00c9conomie […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-50","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/comments?post=50"}],"version-history":[{"count":409,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions"}],"predecessor-version":[{"id":2054,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions\/2054"}],"wp:attachment":[{"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/media?parent=50"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}