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: #1e293b;\r\n --primary: #0d9488;\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 { background: var(--dark); color: var(--white); text-align: center; padding: 5rem 1.5rem; }\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(1.75rem, 4vw, 2.5rem); font-weight: 700; color: var(--white); max-width: 640px; margin: 0 auto 1rem; }\r\n .fsc-hero p { font-size: 1.05rem; color: #cbd5e1; max-width: 540px; margin: 0 auto; }\r\n\r\n \/* \u2500\u2500 Intro \u2500\u2500 *\/\r\n .fsc-intro { background: var(--white); padding: 4rem 1.5rem; text-align: center; }\r\n .fsc-intro p { max-width: 680px; margin: 0 auto; color: var(--muted); font-size: 1rem; line-height: 1.7; }\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: 2rem; }\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 1px 4px rgba(0,0,0,.06); overflow: hidden; }\r\n .fsc-card__header { display: flex; align-items: center; justify-content: space-between; background: var(--dark); padding: 1.25rem 1.5rem; gap: 1rem; }\r\n .fsc-card__header-left { display: flex; align-items: center; gap: 1rem; }\r\n .fsc-card__num { flex-shrink: 0; width: 2.25rem; height: 2.25rem; border-radius: 50%; background: var(--primary); color: var(--white); display: flex; align-items: center; justify-content: center; font-size: 0.875rem; font-weight: 700; }\r\n .fsc-card__title-link { font-family: \"Playfair Display\", serif; font-size: 1.2rem; font-weight: 600; color: var(--white); text-decoration: none; display: flex; align-items: center; gap: 0.5rem; transition: opacity .2s; }\r\n .fsc-card__title-link:hover { opacity: .8; }\r\n .fsc-card__title-link svg { flex-shrink: 0; }\r\n .fsc-card__body { padding: 1.5rem; }\r\n .fsc-card__body.hidden { display: none; }\r\n\r\n \/* \u2500\u2500 Toggle (card header) \u2500\u2500 *\/\r\n .fsc-toggle { background: none; border: none; cursor: pointer; border-radius: 0.5rem; padding: 0.375rem; color: #94a3b8; transition: background .2s, color .2s; display: flex; align-items: center; outline: none; user-select: none; -webkit-user-select: none; }\r\n .fsc-toggle:hover { background: rgba(255,255,255,.12); color: var(--white); }\r\n .fsc-toggle svg { transition: transform .3s; }\r\n .fsc-toggle.open svg { transform: rotate(180deg); }\r\n\r\n \/* \u2500\u2500 Sub (niveau 1) \u2500\u2500 *\/\r\n .fsc-sub { border-radius: 0.75rem; border: 1px solid var(--border); background: var(--white); margin-bottom: 1rem; overflow: hidden; }\r\n .fsc-sub:last-child { margin-bottom: 0; }\r\n .fsc-sub__btn { width: 100%; display: flex; align-items: center; justify-content: space-between; background: transparent; border: none; cursor: pointer; padding: 1rem 1.25rem; text-align: left; outline: none; user-select: none; -webkit-user-select: none; }\r\n .fsc-sub__btn span { font-size: 0.875rem; font-weight: 700; color: var(--dark); font-family: \"Lato\", sans-serif; }\r\n .fsc-sub__btn svg { flex-shrink: 0; color: var(--primary); transition: transform .3s; }\r\n .fsc-sub__btn.open svg { transform: rotate(180deg); }\r\n .fsc-sub__content { display: none; border-top: 1px solid var(--border); padding: 1rem 1.25rem 1.25rem; }\r\n .fsc-sub__content.open { display: block; }\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; user-select: none; -webkit-user-select: 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__content.open { display: block; }\r\n .fsc-subsub__content.open:empty { display: none; }\r\n\r\n \/* \u2500\u2500 Subsub label avec lien externe \u2500\u2500 *\/\r\n .fsc-subsub__label { display: flex; align-items: center; gap: 0.4rem; font-size: 0.8125rem; font-weight: 600; color: #334155; font-family: \"Lato\", sans-serif; }\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(200px, 1fr)); gap: 0.5rem; }\r\n .fsc-pdf-link { display: flex; align-items: center; gap: 0.5rem; padding: 0.625rem 0.875rem; border-radius: 0.5rem; border: 1px solid var(--border); background: var(--white); color: #475569; font-size: 0.8125rem; text-decoration: none; transition: border-color .2s, color .2s, box-shadow .2s; line-height: 1.4; }\r\n .fsc-pdf-link:hover { border-color: var(--primary); color: var(--primary); box-shadow: 0 1px 4px rgba(13,148,136,.12); }\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; }\r\n\r\n \/* \u2500\u2500 Footer \u2500\u2500 *\/\r\n .fsc-footer-note { background: var(--white); padding: 4rem 1.5rem; text-align: center; }\r\n .fsc-footer-note h2 { font-size: 1.5rem; font-weight: 700; color: var(--dark); margin-bottom: 1rem; }\r\n .fsc-footer-note p { max-width: 520px; margin: 0 auto; color: var(--muted); line-height: 1.7; }\r\n\r\n @media (max-width: 480px) {\r\n .fsc-pdf-grid { grid-template-columns: 1fr; }\r\n .fsc-card__title-link { font-size: 1rem; }\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\">Biblioth\u00e8que<\/span>\r\n <h1>Ressources & publications FISCORIA<\/h1>\r\n <p>Un espace de r\u00e9f\u00e9rence d\u00e9di\u00e9 \u00e0 l'information, la p\u00e9dagogie et la veille r\u00e9glementaire.<\/p>\r\n <\/div>\r\n<\/header>\r\n\r\n<section class=\"fsc-intro\">\r\n <div class=\"fsc-wrap\">\r\n <p>La biblioth\u00e8que FISCORIA regroupe des contenus \u00e0 forte valeur ajout\u00e9e permettant aux dirigeants et d\u00e9cideurs de mieux comprendre les enjeux comptables, fiscaux et r\u00e9glementaires. Certains contenus sont accessibles librement, tandis que d'autres sont r\u00e9serv\u00e9s aux clients ou abonn\u00e9s.<\/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 <a href=\"https:\/\/www.finances.gov.ma\/fr\/Ministere\/Pages\/dgi.aspx\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Minist\u00e8re de l'Economie et des Finances \r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-1\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-1\">\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1a\" aria-expanded=\"false\">\r\n <span>Codes des imp\u00f4ts<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-1a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-codes-impots\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1b\" aria-expanded=\"false\">\r\n <span>D\u00e9crets et arr\u00eat\u00e9s<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-1b\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-decrets\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1c\" aria-expanded=\"false\">\r\n <span>Notes circulaires et jurisprudence<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\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;font-family:'Lato',sans-serif;\">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;font-family:'Lato',sans-serif;\">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 <a href=\"https:\/\/www.douane.gov.ma\/web\/guest\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Direction des Douanes\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-2\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-2\">\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-2a\" aria-expanded=\"false\">\r\n <span>Nos textes l\u00e9gislatifs<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-2a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-douanes\"><\/div>\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\">3<\/div>\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Tr\u00e9sorerie G\u00e9n\u00e9rales\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-3\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-3\">\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-3a\" aria-expanded=\"false\">\r\n <span>Textes l\u00e9gislatifs et r\u00e9glementaires<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-3a\">\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a1\" aria-expanded=\"false\">\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-apeeNMj1nuW_Ctao6MHZxE69JLIfYpiZxLVQm5eGu03NZmr-UZGRBdc4xhlCHfunavT37Z1XGzUIM6SU-5ytxgc8PU-Ykbc6r7RwHB2iou4mlGLc5doeoruCqiIhPG0jzMj0ERY6oT8tJxJdrsp-ZIepaiT218Tek3cG8MjwZhz-ryKIU9Rr7Ny5tIWykAcuye3huzyzvnBNrbktum-8MxIfdNd7sIbK9Y2ZcEnkU7gcQDtmhv9s5r3VOIzge-PviOpzFe06WyeiSEQwvJwEIoDytUwcCROvrgkQ69NBANLJyB_y7s_8FsV47bfTkGYxVDSqFKJjIACPd5llFhGBQ14oUH3af7zkajX-32TTM!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a1\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a2\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLbSsNAEIafpQ9gdibHzeXmZGuTNUeb5KZELSVt02oJRvP0piIIlaZeyO7CwsA3fDM_S0pS3CAYaFDZNCjJSbmv3up11daHfbU71aW-pPNApxYyoD4FYBG3w8SLlFtXGYBiAODCYTDWDxp-9_8ADj8BaUjZXAOIlb_5RwRX-heksIanPON-j_EFjO15bVM-PTQrUgyYcXGgTCYpyUFdJpuPl1m_7eNNH0Hqqpg4MxmPGaROHvHUVXi7wtaPAEFG7m7f02MFgXOPAc_D54c4sxhbI21frwlRtNAQLERVrNAEwZHGtvBIRX8aVAQLp_DvwjtS1o-N1D01EkimhpSiacgqgKINeS5s0pQ7z_P1eNohPb8dm0w-AeTpRws!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a2\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a3\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLfaoMwFIefpS9gTox_4mW0OrtqsBpX9abYdgxtrYPJZD797BgMOqq7GEngQOA7fOf8CCpQTgxKrLEYKEPFpXyvXsquai_l-foujB1dhwa1MQMaUAC24U6UeBvy4JIRyEcA7hwGU_2g4-_-H2DJr4CIKFvrADH5m39CMNO_Rbk9luKG-z3GFzC159ym3G-bZ5SPmHl3oFRFAmWg7ZL643U1nIa4HjYgRKmGbq-CCzgRWcqFq75ZCeZuC_gEuKvtKBTpwIW3CrtldHyKU5vZx33gHeaEWLbQlCzEmlyhBZIjjR3pkcr-NJhIFvrw78JHVFT7RukPjQKKpWNKsWWqGgDRxzy3DmqKs-cFRuz3mN7eni0Wn1Gjq84!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a3\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a4\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZJda4MwFIZ_S_-AOcf4ES-jndWpwfqxVm-KW8ewq-3oylz99bNlMOio7mIkgUDCc3jOeQkpSaGiamhgaqCTJSl31Uf9Uh3r_a7anu-lsWJBZDAbObCQAfC5cOLUndPZHe2BogfgxuIwVA86ftf_AFNxBrKY8UAHSOjf_AOCkfoFKez-KK-4321cgKE5xyYV3r55JkWPmTcbylWSkSVoq3RzevO71y7ZQKuKrPh8P9g-ZjmKQ5aLzA3SY4ViGp2w699ypkad8KNuhpEI4_VDktvcoYKu8zEhyhaakoWoyRVaIDnSxJEeqexPg1Sy0IN_F96Tsn5slPapUUCxdGQMLVPVAKje57lwSFNuXTc0Eq9Fdr1bPpl8AZae7yA!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a4\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a5\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLfboIwFIefxReg55R_5bKCDEEbxaLCjYFtcaDospiR8fTDZckSF2EXS9ukSdPv5Dvnl5KMpGiYNkXKDCBbkp3y93KfX8rzKT9e75m1Y9HcYmPkwGYMgC-Fu1j5S_1hondA2gFwZ3HoqwcTv-t_AE9cAblgPDIBYv1v_h7BQP2GpOPuyG643218AX1zDk0qgnP9TNIOs-82lFAiyRaM3ar6eJ22hzau2mUrKxEJOaXYrkORvMWimDQX4aLw_BBlQoXs3g9mNK8SKi_F4mkdJ2PueXvdfhkSomqhrViIhlqhA4ojjV3lkar-NKgrFgbw78KQZGVRa81jrYHmmMgYOjY1AHSzy3Pjkjo7-v7MioMG2e1u-Gj0CawMsvY!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a5\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a6\" aria-expanded=\"false\">\r\n <span class=\"fsc-subsub__label\">Codes\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Codes\/!ut\/p\/b1\/vZLbboJAEIafxQeQnZXTcrmeagsMuIAcbogtrQVBe2HaytOLTZMmGuWm2d2rTb6Zb-bPkoykQxWAApgGkIRku_VnuVkfyv1uXZ_fmZEz2zXYmHJgDgPgS5z4wXypPszUDkg7AG4cDvfqQae_9X_AFM9A6DNu6wBC7fPHJHWumlxZeptkF8j1GD_AvT37NsXFvnklaYeZN2eJRiQkCWh5UB0_HtttK6pW2EEr8BCV33QaAYZJiFGNWHgUp-hBu8JwpttYFZ4LG3Ax9IuViMZ8HPv5-6JPSGULTclCqskVWiA5UjGRHqnsT0NVycIF_LvwiWTlc6N8vTQKKJZOGaOWOdIAVL3LM3ZJk9Vz5zjcCoZvl9flg8EJF0SUEA!!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a6\"><\/div>\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 <a href=\"http:\/\/www.ompic.ma\/fr\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n OMPIC\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-4\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-4\">\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4a\" aria-expanded=\"false\">\r\n <span>Lois et r\u00e9glementations de l'OMPIC<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-lois\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4b\" aria-expanded=\"false\">\r\n <span>Code de commerce<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4b\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-codes\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4c\" aria-expanded=\"false\">\r\n <span>D\u00e9crets de l'OMPIC<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4c\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-decrets\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4d\" aria-expanded=\"false\">\r\n <span>\r\n Notes d'informations et avis\r\n <a href=\"http:\/\/www.ompic.ma\/fr\/content\/notes-dinformation\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/>\r\n <\/svg>\r\n <\/a>\r\n <\/span>\r\n <div class=\"fsc-sub__content\" id=\"sub-4d\" style=\"display: none;\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-notes\"><\/div>\r\n<\/div>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/>\r\n <\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4d\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-notes\"><\/div>\r\n <\/div>\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 \"use strict\";\r\n\r\n var PDF_ICON = '<svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 var years = [];\r\n for (var y = 2006; y <= 2026; y++) { years.push(y); }\r\n\r\n var data = {\r\n \"grid-codes-impots\": [\r\n { label: \"Code des imp\u00f4ts 2008\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2008.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2009\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2009.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2010\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2010.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2011\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2011.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2012\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2012.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2013\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2013.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2014\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2014.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2015\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2015.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2016\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2016.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2017\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2017.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2018\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2018.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2019\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2019.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2020.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2021.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2022\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2022.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2023\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2023.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2024\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/impo-2024.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2025\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2025.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2026\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impos-2026.pdf\" }\r\n ],\r\n \"grid-decrets\": [\r\n { label: \"R\u00e9forme du CNC\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-00-682-du-1er-novembre-2000.pdf\" },\r\n { label: \"Compl\u00e9ment CNC 2003\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-02-888-du-22-mai-2003.pdf\" },\r\n { label: \"Compl\u00e9ment CNC 2006\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-03-968-du-26-octobre-2006.pdf\" },\r\n { label: \"\u00c9tablissement du CNC\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/decret-n\u00b02-88-19.pdf\" },\r\n { label: \"R\u00e8glement int\u00e9rieur CNC \", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/bulletin-officiel.pdf\" }\r\n ],\r\n \"grid-notes-circulaires\": [\r\n { label: \"Loi sur les commissaires judiciaires\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/B.O_7412_Ar.pdf\" },\r\n { label: \"Clarifications LF 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/clarificationsdecertainesdispositionsfiscalesdelaLF2020.pdf\" },\r\n { label: \"Guide pratique de la CPU\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/CPUguidepratiqueVersionarabe.pdf\" },\r\n { label: \"Circulaire fiscale 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021-1.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 Loi de finances 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021.pdf\" },\r\n { label: \"Fiscalit\u00e9 2019 \u2013 Cas pratiques\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.Cn\u00b0729LDF20192emepartie.pdf\" },\r\n { label: \"Fiscalit\u00e9 2026\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NC737LF2026.pdf\" },\r\n { label: \"CGI \u2013 Imp\u00f4ts principaux\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome1.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 TVA et droits\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome2.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 Droits et taxes divers\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome3.pdf\" },\r\n { label: \"Loi de finances\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/notecirculaire_version_finaledu25-1-2019729.pdf\" },\r\n { label: \"Fiscalit\u00e9 2024\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculaireN\u00b0735LF2024.pdf\" },\r\n { label: \"Loi de finances 2025\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairen\u00b0736relativeauxmesuresfiscalesdelaLF2025.pdf\" },\r\n { label: \"R\u00e9gularisation volontaire de la situation fiscale\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Notecirculairerelativealarticle7delaLDF2020lesavoirsliquidesVF-1.pdf\" },\r\n \r\n { label: \"Fiscalit\u00e9 des aides au personnel\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairerelativealindemnitedassistancealloueeauxsalaries.pdf\" },\r\n { label: \"Int\u00e9r\u00eats associ\u00e9s \u2013 Traitement fiscal\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NotedeServicerelativeautraitementfiscaldesinteretsdescomptescourantsdassocies.pdf\" },\r\n { label: \"Fiscalit\u00e9 et d\u00e9penses\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCLF2020-2emet3eme16-01-2019vfinale.pdf\" },\r\n { label: \"Loi de finances pour l'ann\u00e9e 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCPLF2020reglesdassiettev8-01-2020p1.pdf\" }\r\n ],\r\n \"grid-jurisprudence\": [\r\n { label: \"Recouvrement fiscal\", href: \"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 { label: \"Tribunal de commerce \u2013 Vente de fonds\", href: \"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 { label: \"Actes priv\u00e9s \u2013 Expertise\", href: \"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 { label: \"Preuves et notifications fiscales\", href: 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{ label: \"R\u00e9partition de la charge de la preuve\", href: \"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 { label: \"Revirement \u2013 Preuve et conventions fiscales\", href: \"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 { label: \"Prescription \u2013 Droits d\u2019enregistrement\", href: \"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 { label: \"Vice de proc\u00e9dure \u2013 Expertise judiciaire\", href: \"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 { label: \"Notification d\u00e9lai commission\", href: \"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 { label: \"R\u00e9sidence principale \u2013 Conditions fiscales\", href: \"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 {\r\n label: \"Code des Douanes\",\r\n href: \"https:\/\/www.douane.gov.ma\/code\/T_code_339_F.htm\"\r\n }\r\n],\r\n\r\n \/* \u2500\u2500 OMPIC \u2500\u2500 *\/\r\n \"grid-ompic-lois\": [\r\n { label: 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document.querySelectorAll(\".fsc-subsub__btn\").forEach(function (btn) {\r\n btn.addEventListener(\"click\", function () {\r\n var content = document.getElementById(btn.getAttribute(\"data-target\"));\r\n if (!content) return;\r\n var isOpen = content.classList.contains(\"open\");\r\n content.classList.toggle(\"open\", !isOpen);\r\n btn.classList.toggle(\"open\", !isOpen);\r\n btn.setAttribute(\"aria-expanded\", String(!isOpen));\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 Biblioth\u00e8que Ressources & publications FISCORIA Un espace de r\u00e9f\u00e9rence d\u00e9di\u00e9 \u00e0 l’information, la p\u00e9dagogie et la veille r\u00e9glementaire. La biblioth\u00e8que FISCORIA regroupe des contenus \u00e0 forte valeur ajout\u00e9e permettant aux dirigeants et d\u00e9cideurs de mieux comprendre les enjeux comptables, fiscaux et r\u00e9glementaires. Certains contenus sont accessibles librement, tandis que d’autres sont r\u00e9serv\u00e9s […]<\/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":325,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions"}],"predecessor-version":[{"id":784,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions\/784"}],"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}]}}

\n\t\t\t\t

\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: #1e293b;\r\n --primary: #0d9488;\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 { background: var(--dark); color: var(--white); text-align: center; padding: 5rem 1.5rem; }\r\n .fsc-hero__eyebrow { display: inline-block; 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border-top: 1px solid var(--border); padding: 0.75rem 1rem 1rem; }\r\n .fsc-subsub__content.open { display: block; }\r\n .fsc-subsub__content.open:empty { display: none; }\r\n\r\n \/* \u2500\u2500 Subsub label avec lien externe \u2500\u2500 *\/\r\n .fsc-subsub__label { display: flex; align-items: center; gap: 0.4rem; font-size: 0.8125rem; font-weight: 600; color: #334155; font-family: \"Lato\", sans-serif; }\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(200px, 1fr)); gap: 0.5rem; }\r\n .fsc-pdf-link { display: flex; align-items: center; gap: 0.5rem; padding: 0.625rem 0.875rem; border-radius: 0.5rem; border: 1px solid var(--border); background: var(--white); color: #475569; font-size: 0.8125rem; text-decoration: none; transition: border-color .2s, color .2s, box-shadow .2s; line-height: 1.4; }\r\n .fsc-pdf-link:hover { border-color: var(--primary); color: var(--primary); box-shadow: 0 1px 4px rgba(13,148,136,.12); }\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; }\r\n\r\n \/* \u2500\u2500 Footer \u2500\u2500 *\/\r\n .fsc-footer-note { background: var(--white); padding: 4rem 1.5rem; text-align: center; }\r\n .fsc-footer-note h2 { font-size: 1.5rem; font-weight: 700; color: var(--dark); margin-bottom: 1rem; }\r\n .fsc-footer-note p { max-width: 520px; margin: 0 auto; color: var(--muted); line-height: 1.7; }\r\n\r\n @media (max-width: 480px) {\r\n .fsc-pdf-grid { grid-template-columns: 1fr; }\r\n .fsc-card__title-link { font-size: 1rem; }\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\">Biblioth\u00e8que<\/span>\r\n <h1>Ressources & publications FISCORIA<\/h1>\r\n <p>Un espace de r\u00e9f\u00e9rence d\u00e9di\u00e9 \u00e0 l'information, la p\u00e9dagogie et la veille r\u00e9glementaire.<\/p>\r\n <\/div>\r\n<\/header>\r\n\r\n<section class=\"fsc-intro\">\r\n <div class=\"fsc-wrap\">\r\n <p>La biblioth\u00e8que FISCORIA regroupe des contenus \u00e0 forte valeur ajout\u00e9e permettant aux dirigeants et d\u00e9cideurs de mieux comprendre les enjeux comptables, fiscaux et r\u00e9glementaires. Certains contenus sont accessibles librement, tandis que d'autres sont r\u00e9serv\u00e9s aux clients ou abonn\u00e9s.<\/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 <a href=\"https:\/\/www.finances.gov.ma\/fr\/Ministere\/Pages\/dgi.aspx\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Minist\u00e8re de l'Economie et des Finances \r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-1\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-1\">\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1a\" aria-expanded=\"false\">\r\n <span>Codes des imp\u00f4ts<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-1a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-codes-impots\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1b\" aria-expanded=\"false\">\r\n <span>D\u00e9crets et arr\u00eat\u00e9s<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-1b\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-decrets\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-1c\" aria-expanded=\"false\">\r\n <span>Notes circulaires et jurisprudence<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\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;font-family:'Lato',sans-serif;\">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;font-family:'Lato',sans-serif;\">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 <a href=\"https:\/\/www.douane.gov.ma\/web\/guest\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Direction des Douanes\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-2\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-2\">\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-2a\" aria-expanded=\"false\">\r\n <span>Nos textes l\u00e9gislatifs<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-2a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-douanes\"><\/div>\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\">3<\/div>\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n Tr\u00e9sorerie G\u00e9n\u00e9rales\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-3\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-3\">\r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-3a\" aria-expanded=\"false\">\r\n <span>Textes l\u00e9gislatifs et r\u00e9glementaires<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-3a\">\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a1\" aria-expanded=\"false\">\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-apeeNMj1nuW_Ctao6MHZxE69JLIfYpiZxLVQm5eGu03NZmr-UZGRBdc4xhlCHfunavT37Z1XGzUIM6SU-5ytxgc8PU-Ykbc6r7RwHB2iou4mlGLc5doeoruCqiIhPG0jzMj0ERY6oT8tJxJdrsp-ZIepaiT218Tek3cG8MjwZhz-ryKIU9Rr7Ny5tIWykAcuye3huzyzvnBNrbktum-8MxIfdNd7sIbK9Y2ZcEnkU7gcQDtmhv9s5r3VOIzge-PviOpzFe06WyeiSEQwvJwEIoDytUwcCROvrgkQ69NBANLJyB_y7s_8FsV47bfTkGYxVDSqFKJjIACPd5llFhGBQ14oUH3af7zkajX-32TTM!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a1\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a2\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLbSsNAEIafpQ9gdibHzeXmZGuTNUeb5KZELSVt02oJRvP0piIIlaZeyO7CwsA3fDM_S0pS3CAYaFDZNCjJSbmv3up11daHfbU71aW-pPNApxYyoD4FYBG3w8SLlFtXGYBiAODCYTDWDxp-9_8ADj8BaUjZXAOIlb_5RwRX-heksIanPON-j_EFjO15bVM-PTQrUgyYcXGgTCYpyUFdJpuPl1m_7eNNH0Hqqpg4MxmPGaROHvHUVXi7wtaPAEFG7m7f02MFgXOPAc_D54c4sxhbI21frwlRtNAQLERVrNAEwZHGtvBIRX8aVAQLp_DvwjtS1o-N1D01EkimhpSiacgqgKINeS5s0pQ7z_P1eNohPb8dm0w-AeTpRws!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a2\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a3\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLfaoMwFIefpS9gTox_4mW0OrtqsBpX9abYdgxtrYPJZD797BgMOqq7GEngQOA7fOf8CCpQTgxKrLEYKEPFpXyvXsquai_l-foujB1dhwa1MQMaUAC24U6UeBvy4JIRyEcA7hwGU_2g4-_-H2DJr4CIKFvrADH5m39CMNO_Rbk9luKG-z3GFzC159ym3G-bZ5SPmHl3oFRFAmWg7ZL643U1nIa4HjYgRKmGbq-CCzgRWcqFq75ZCeZuC_gEuKvtKBTpwIW3CrtldHyKU5vZx33gHeaEWLbQlCzEmlyhBZIjjR3pkcr-NJhIFvrw78JHVFT7RukPjQKKpWNKsWWqGgDRxzy3DmqKs-cFRuz3mN7eni0Wn1Gjq84!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a3\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a4\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZJda4MwFIZ_S_-AOcf4ES-jndWpwfqxVm-KW8ewq-3oylz99bNlMOio7mIkgUDCc3jOeQkpSaGiamhgaqCTJSl31Uf9Uh3r_a7anu-lsWJBZDAbObCQAfC5cOLUndPZHe2BogfgxuIwVA86ftf_AFNxBrKY8UAHSOjf_AOCkfoFKez-KK-4321cgKE5xyYV3r55JkWPmTcbylWSkSVoq3RzevO71y7ZQKuKrPh8P9g-ZjmKQ5aLzA3SY4ViGp2w699ypkad8KNuhpEI4_VDktvcoYKu8zEhyhaakoWoyRVaIDnSxJEeqexPg1Sy0IN_F96Tsn5slPapUUCxdGQMLVPVAKje57lwSFNuXTc0Eq9Fdr1bPpl8AZae7yA!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a4\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a5\" aria-expanded=\"false\">\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\/!ut\/p\/b1\/vZLfboIwFIefxReg55R_5bKCDEEbxaLCjYFtcaDospiR8fTDZckSF2EXS9ukSdPv5Dvnl5KMpGiYNkXKDCBbkp3y93KfX8rzKT9e75m1Y9HcYmPkwGYMgC-Fu1j5S_1hondA2gFwZ3HoqwcTv-t_AE9cAblgPDIBYv1v_h7BQP2GpOPuyG643218AX1zDk0qgnP9TNIOs-82lFAiyRaM3ar6eJ22hzau2mUrKxEJOaXYrkORvMWimDQX4aLw_BBlQoXs3g9mNK8SKi_F4mkdJ2PueXvdfhkSomqhrViIhlqhA4ojjV3lkar-NKgrFgbw78KQZGVRa81jrYHmmMgYOjY1AHSzy3Pjkjo7-v7MioMG2e1u-Gj0CawMsvY!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a5\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"fsc-subsub\">\r\n <div role=\"button\" class=\"fsc-subsub__btn\" data-target=\"subsub-3a6\" aria-expanded=\"false\">\r\n <span class=\"fsc-subsub__label\">Codes\r\n <a href=\"https:\/\/www.tgr.gov.ma\/wps\/portal\/Textes%20reglementaires\/Codes\/!ut\/p\/b1\/vZLbboJAEIafxQeQnZXTcrmeagsMuIAcbogtrQVBe2HaytOLTZMmGuWm2d2rTb6Zb-bPkoykQxWAApgGkIRku_VnuVkfyv1uXZ_fmZEz2zXYmHJgDgPgS5z4wXypPszUDkg7AG4cDvfqQae_9X_AFM9A6DNu6wBC7fPHJHWumlxZeptkF8j1GD_AvT37NsXFvnklaYeZN2eJRiQkCWh5UB0_HtttK6pW2EEr8BCV33QaAYZJiFGNWHgUp-hBu8JwpttYFZ4LG3Ax9IuViMZ8HPv5-6JPSGULTclCqskVWiA5UjGRHqnsT0NVycIF_LvwiWTlc6N8vTQKKJZOGaOWOdIAVL3LM3ZJk9Vz5zjcCoZvl9flg8EJF0SUEA!!\/dl4\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-subsub__content\" id=\"subsub-3a6\"><\/div>\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 <a href=\"http:\/\/www.ompic.ma\/fr\" class=\"fsc-card__title-link\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n OMPIC\r\n <svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 <\/div>\r\n <div role=\"button\" class=\"fsc-toggle open\" data-target=\"body-4\" aria-label=\"R\u00e9duire \/ D\u00e9velopper\">\r\n <svg width=\"20\" height=\"20\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <\/div>\r\n <div class=\"fsc-card__body\" id=\"body-4\">\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4a\" aria-expanded=\"false\">\r\n <span>Lois et r\u00e9glementations de l'OMPIC<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4a\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-lois\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4b\" aria-expanded=\"false\">\r\n <span>Code de commerce<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4b\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-codes\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4c\" aria-expanded=\"false\">\r\n <span>D\u00e9crets de l'OMPIC<\/span>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/><\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4c\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-decrets\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"fsc-sub\">\r\n <div role=\"button\" class=\"fsc-sub__btn\" data-target=\"sub-4d\" aria-expanded=\"false\">\r\n <span>\r\n Notes d'informations et avis\r\n <a href=\"http:\/\/www.ompic.ma\/fr\/content\/notes-dinformation\" class=\"fsc-subsub__ext-link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"event.stopPropagation()\">\r\n <svg width=\"13\" height=\"13\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M10 6H6a2 2 0 00-2 2v10a2 2 0 002 2h10a2 2 0 002-2v-4M14 4h6m0 0v6m0-6L10 14\"\/>\r\n <\/svg>\r\n <\/a>\r\n <\/span>\r\n <div class=\"fsc-sub__content\" id=\"sub-4d\" style=\"display: none;\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-notes\"><\/div>\r\n<\/div>\r\n <svg width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19 9l-7 7-7-7\"\/>\r\n <\/svg>\r\n <\/div>\r\n <div class=\"fsc-sub__content\" id=\"sub-4d\">\r\n <div class=\"fsc-pdf-grid\" id=\"grid-ompic-notes\"><\/div>\r\n <\/div>\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 \"use strict\";\r\n\r\n var PDF_ICON = '<svg width=\"16\" height=\"16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\"><path stroke-linecap=\"round\" stroke-linejoin=\"round\" 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 var years = [];\r\n for (var y = 2006; y <= 2026; y++) { years.push(y); }\r\n\r\n var data = {\r\n \"grid-codes-impots\": [\r\n { label: \"Code des imp\u00f4ts 2008\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2008.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2009\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2009.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2010\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2010.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2011\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impot-2011.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2012\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2012.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2013\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2013.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2014\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2014.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2015\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2015.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2016\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2016.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2017\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2017.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2018\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2018.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2019\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2019.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2020.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2021.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2022\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2022.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2023\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2023.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2024\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/impo-2024.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2025\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impo-2025.pdf\" },\r\n { label: \"Code des imp\u00f4ts 2026\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/code-impos-2026.pdf\" }\r\n ],\r\n \"grid-decrets\": [\r\n { label: \"R\u00e9forme du CNC\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-00-682-du-1er-novembre-2000.pdf\" },\r\n { label: \"Compl\u00e9ment CNC 2003\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-02-888-du-22-mai-2003.pdf\" },\r\n { label: \"Compl\u00e9ment CNC 2006\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Decret-n\u00b0-2-03-968-du-26-octobre-2006.pdf\" },\r\n { label: \"\u00c9tablissement du CNC\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/decret-n\u00b02-88-19.pdf\" },\r\n { label: \"R\u00e8glement int\u00e9rieur CNC \", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/bulletin-officiel.pdf\" }\r\n ],\r\n \"grid-notes-circulaires\": [\r\n { label: \"Loi sur les commissaires judiciaires\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/B.O_7412_Ar.pdf\" },\r\n { label: \"Clarifications LF 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/clarificationsdecertainesdispositionsfiscalesdelaLF2020.pdf\" },\r\n { label: \"Guide pratique de la CPU\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/CPUguidepratiqueVersionarabe.pdf\" },\r\n { label: \"Circulaire fiscale 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021-1.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 Loi de finances 2021\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.C.n\u00b0731-DispositionsfiscalesdelaLF2021.pdf\" },\r\n { label: \"Fiscalit\u00e9 2019 \u2013 Cas pratiques\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/N.Cn\u00b0729LDF20192emepartie.pdf\" },\r\n { label: \"Fiscalit\u00e9 2026\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NC737LF2026.pdf\" },\r\n { label: \"CGI \u2013 Imp\u00f4ts principaux\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome1.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 TVA et droits\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome2.pdf\" },\r\n { label: \"Fiscalit\u00e9 \u2013 Droits et taxes divers\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/note_circulaire_717_tome3.pdf\" },\r\n { label: \"Loi de finances\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/notecirculaire_version_finaledu25-1-2019729.pdf\" },\r\n { label: \"Fiscalit\u00e9 2024\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculaireN\u00b0735LF2024.pdf\" },\r\n { label: \"Loi de finances 2025\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairen\u00b0736relativeauxmesuresfiscalesdelaLF2025.pdf\" },\r\n { label: \"R\u00e9gularisation volontaire de la situation fiscale\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/Notecirculairerelativealarticle7delaLDF2020lesavoirsliquidesVF-1.pdf\" },\r\n \r\n { label: \"Fiscalit\u00e9 des aides au personnel\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NoteCirculairerelativealindemnitedassistancealloueeauxsalaries.pdf\" },\r\n { label: \"Int\u00e9r\u00eats associ\u00e9s \u2013 Traitement fiscal\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/NotedeServicerelativeautraitementfiscaldesinteretsdescomptescourantsdassocies.pdf\" },\r\n { label: \"Fiscalit\u00e9 et d\u00e9penses\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCLF2020-2emet3eme16-01-2019vfinale.pdf\" },\r\n { label: \"Loi de finances pour l'ann\u00e9e 2020\", href: \"https:\/\/fiscoria.ma\/wp-content\/uploads\/2026\/03\/ProjetNCPLF2020reglesdassiettev8-01-2020p1.pdf\" }\r\n ],\r\n \"grid-jurisprudence\": [\r\n { label: \"Recouvrement fiscal\", href: \"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 { label: \"Tribunal de commerce \u2013 Vente de fonds\", href: \"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 { label: \"Actes priv\u00e9s \u2013 Expertise\", href: \"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 { label: \"Preuves et notifications fiscales\", href: \"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 { label: \"Expertise judiciaire \u2013 Analyse des griefs\", href: \"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 { label: \"Proc\u00e9dure civile \u2013 Appel et taxation\", href: \"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 { label: \"Fiscalit\u00e9 des pr\u00eats aux associ\u00e9s\", href: \"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 { label: \" Passif et reconstitution du CA\", href: \"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 { label: \"Principes comptables\", href: \"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 { label: \"Jurisprudence IR \u2013 Habitation principale\", href: \"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 { label: \"R\u00e9partition de la charge de la preuve\", href: \"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 { label: \"Revirement \u2013 Preuve et conventions fiscales\", href: \"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 { label: \"Prescription \u2013 Droits d\u2019enregistrement\", href: \"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 { label: \"Vice de proc\u00e9dure \u2013 Expertise judiciaire\", href: \"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 { label: \"Notification d\u00e9lai commission\", href: \"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 { label: \"R\u00e9sidence principale \u2013 Conditions fiscales\", href: \"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 {\r\n label: \"Code des Douanes\",\r\n href: \"https:\/\/www.douane.gov.ma\/code\/T_code_339_F.htm\"\r\n }\r\n],\r\n\r\n \/* \u2500\u2500 OMPIC \u2500\u2500 *\/\r\n \"grid-ompic-lois\": [\r\n { label: 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La biblioth\u00e8que FISCORIA regroupe des contenus \u00e0 forte valeur ajout\u00e9e permettant aux dirigeants et d\u00e9cideurs de mieux comprendre les enjeux comptables, fiscaux et r\u00e9glementaires. Certains contenus sont accessibles librement, tandis que d’autres sont r\u00e9serv\u00e9s […]<\/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":325,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions"}],"predecessor-version":[{"id":784,"href":"https:\/\/fiscoria.ma\/index.php\/wp-json\/wp\/v2\/pages\/50\/revisions\/784"}],"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}]}}