{"id":81918,"date":"1978-04-10T00:00:00","date_gmt":"1978-04-09T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/texte-juridique\/arrete-n78-0410-fin-portant-approbation-de-decisions-en-matiere-dimpots-directs\/"},"modified":"1978-04-10T00:00:00","modified_gmt":"1978-04-09T21:00:00","slug":"arrete-n78-0410-fin-portant-approbation-de-decisions-en-matiere-dimpots-directs","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/arrete-n78-0410-fin-portant-approbation-de-decisions-en-matiere-dimpots-directs\/","title":{"rendered":"Arr\u00eat\u00e9 n\u00b0 78-0410\/FIN portant approbation de d\u00e9cisions en mati\u00e8re d’imp\u00f4ts directs."},"content":{"rendered":"

Article 1er : Est approuvé l’État de dégrèvement n°1\/78 (ex) comprenant soixante et une cotes admises partiellement ou en totalité en non valeur pour un montant de : six millions quatre cent quarante quatre mille huit cent huit francs Djibouti (6.444.808 FD).<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

Tableau de dégrèvement n°1\/78<\/p>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
N° d’ordre (1)<\/td>\nN° du registre contentieux (2)<\/td>\nNoms des contribuables (3)<\/td>\nNature des Impôts (4)<\/td>\nRôle et articles (5)<\/td>\nSomme à dégrever<\/td>\n<\/tr>\n
\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Budget national (6)<\/p>\n<\/td>\n

\n

Chambre de commerce (7)<\/p>\n<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n\n

EXERCICE 1975<\/p>\n<\/td>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
\n

1<\/p>\n<\/td>\n

\n

77\/76<\/p>\n<\/td>\n

\n

Ali Abdoulkader Mohamed<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RS\/kath n°4<\/p>\n

art. 15<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

24\/77<\/p>\n<\/td>\n

\n

Abdou Mohamed Saleh<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

RS 3 art.13<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

75\/77<\/p>\n<\/td>\n

\n

Aden Mohamed Berou dit \u00ab\u00a0Fouad\u00a0\u00bb<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RS 3 art.24<\/p>\n<\/td>\n

\n

153.300<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

EXERCICE 1976<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

75\/77<\/p>\n<\/td>\n

\n

Aden Mohamed Berou dit \u00ab\u00a0Fouad<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RP art. 39<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

80\/76<\/p>\n<\/td>\n

\n

Abdo Taha Mohamed<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RP art.34<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

81\/76<\/p>\n<\/td>\n

\n

Mme Zahra Mohamed Mohsein<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb     \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RP art.837<\/p>\n<\/td>\n

\n

218.200<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

7<\/td>\n\n

5\/77<\/p>\n<\/td>\n

\n

Mohamed Ali Chaker<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb      \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RP<\/p>\n

art.520<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

8<\/td>\n7\/77<\/td>\n\n

Ali Moussa Abakari<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb       \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RP<\/p>\n

art. 157<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

9<\/td>\n10\/77<\/td>\n\n

Elmi Ali Arde<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RS 1<\/p>\n

art. 15<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

10<\/td>\n11\/77<\/td>\n\n

Abdillahi Mohamed Djama<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RS 1<\/p>\n

art. 3<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

11<\/td>\n13\/77<\/td>\n\n

Mme Mahtien Hien<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb         \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RS 3<\/p>\n

art. 134<\/p>\n<\/td>\n

\n

74.038<\/p>\n<\/td>\n

\n

2.962<\/p>\n<\/td>\n<\/tr>\n

12<\/td>\n14\/77<\/td>\n\n

Mme Malczenski Charlotte<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb         \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RS 3<\/p>\n

art. 129<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

13<\/td>\n17\/77<\/td>\n\n

Mme Nadira Mohamed Ali<\/p>\n<\/td>\n

\n

Foncier<\/p>\n<\/td>\n

\n

RP<\/p>\n

art. 809<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

14<\/td>\n21\/77<\/td>\n\n

Cappelimi S.A.R.L<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RS 3<\/p>\n

art. 73<\/p>\n<\/td>\n

\n

196.800<\/p>\n<\/td>\n

\n

7.872<\/p>\n<\/td>\n<\/tr>\n

15<\/td>\n22\/77<\/td>\n\n

Mme Armana Charlotte<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RP art.64<\/p>\n<\/td>\n

\n

Compen-<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

16<\/td>\n23\/77<\/td>\n\n

Mme Ayalbou A. Tessema<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RP<\/p>\n

art. 185<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

17<\/td>\n29\/77<\/td>\n\n

SCI de la Mer Rouge<\/p>\n<\/td>\n

\n

IPM<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

18<\/td>\n33\/77<\/td>\n\n

Waris Ragueh<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RS 1<\/p>\n

art. 49<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

19<\/td>\n38\/77<\/td>\n\n

Hassan Gouled Mohamed<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RS 3<\/p>\n

art. 111<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

20<\/td>\n44\/77<\/td>\n\n

Amin Djama Mohamed<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb   \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RS 3<\/p>\n

art. 58<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

21<\/td>\n46\/77<\/td>\n\n

Frizel Wlademer<\/p>\n<\/td>\n

\n

\u00ab\u00a0\u00a0\u00bb     \u00ab\u00a0\u00a0\u00bb<\/p>\n<\/td>\n

\n

RS<\/p>\n

art. 224<\/p>\n<\/td>\n

\n

280.000<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

22<\/td>\n48\/77<\/td>\n\n

Société Plantation de Mémot<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RP art. 24<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

23<\/td>\n54\/77<\/td>\n\n

Abdi Warsama Askar<\/p>\n<\/td>\n

\n

SEE<\/p>\n<\/td>\n

\n

RS 1<\/p>\n

art. 2<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

24<\/td>\n55\/77<\/td>\n\n

Frangoulis Dimitri<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RP art.117<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

25<\/td>\n57\/77<\/td>\n\n

 Youssouf Mohamed Foureh<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RP <\/p>\n

art. 834<\/p>\n<\/td>\n

\n

111.000<\/p>\n<\/td>\n

\n

4.440<\/p>\n<\/td>\n<\/tr>\n

26<\/td>\n64\/77<\/td>\n\n

Ali Bogoreh Dirane<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RS 1 art. 9<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

27<\/td>\n65\/77<\/td>\n\n

Abdallah Chamsan Omar<\/p>\n<\/td>\n

\n

BIC<\/p>\n<\/td>\n

\n

RP art. 3<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

28<\/td>\n78\/77<\/td>\n\n

Ahmed Taher Omar<\/p>\n<\/td>\n

\n

Patentes<\/p>\n<\/td>\n

\n

RP art. 125<\/p>\n<\/td>\n

\n

rejet<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n\n

EXERCICE 1977<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

29<\/td>\n18\/77<\/td>\n\n

Abdourahman Elmi Djibril<\/p>\n<\/td>\n

\n

C.F.P.B<\/p>\n<\/td>\n

\n

RP art. 128<\/p>\n<\/td>\n

\n

54.000<\/p>\n<\/td>\n

\n

12.000<\/p>\n<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n <\/td>\nT.E.O.M.<\/td>\n <\/td>\n6.000<\/td>\n <\/td>\n<\/tr>\n
30<\/td>\n19\/77<\/td>\nAbdi Douksie Ali<\/td>\nfoncier<\/td>\nRP art. 28<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
31<\/td>\n25\/77<\/td>\nMme Erouart Chamis<\/td>\nfoncier<\/td>\nRP art. 475<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
32<\/td>\n26\/77<\/td>\nMahmoud Warsama Omar<\/td>\nPatentes<\/td>\nRP art. 451<\/td>\n337.000<\/td>\n <\/td>\n<\/tr>\n
33<\/td>\n27\/77<\/td>\nSaleban Abdallah Mahmoud<\/td>\nfoncier<\/td>\nRP art. 1056<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
34<\/td>\n30\/77<\/td>\nArnd Heinz<\/td>\nLicences<\/td>\nRS 1 art. 10<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
35<\/td>\n31\/77<\/td>\nDaher Gouled Aouled<\/td>\nfoncier<\/td>\nRP art.405<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
36<\/td>\n36\/77<\/td>\nKamel Chaleb Obsieh<\/td>\nC.F.P.B.<\/td>\nRP art. 712<\/td>\n92.000<\/td>\n <\/td>\n<\/tr>\n
37<\/td>\n37\/77<\/td>\nHassan Assowe Wahe<\/td>\nfoncier<\/td>\nRP art. 564<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
38<\/td>\n39\/77<\/td>\nAhmed Doualeh Farah<\/td>\nfoncier<\/td>\nRP art. 175<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
39<\/td>\n40\/77<\/td>\nHabib Mohamed Ahmed<\/td>\nLicences<\/td>\nRS 1 art. 24<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
40<\/td>\n41\/77<\/td>\nSayed Aref Djilani<\/td>\nfoncier<\/td>\nRP art.1084<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
41<\/td>\n42\/77<\/td>\nHizam Ghaleb<\/td>\nC.F.P.B<\/td>\nRP art. 604<\/td>\n32.000<\/td>\n <\/td>\n<\/tr>\n
42<\/td>\n46\/77<\/td>\nFrizel Wladimir<\/td>\nPatentes<\/td>\nRP art. 231<\/td>\n240.000<\/td>\n <\/td>\n<\/tr>\n
43<\/td>\n47\/77<\/td>\nAli Taher Saleh<\/td>\nC.F.P.B.<\/td>\nRP art. 290<\/td>\n45.360<\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\nT.E.O.M<\/td>\n <\/td>\n6.840<\/td>\n <\/td>\n<\/tr>\n
44<\/td>\n51\/77<\/td>\nKothari J.J & Co.<\/td>\nfoncier<\/td>\nRP art. 721<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
45<\/td>\n52\/77<\/td>\nMatouk Awad Abdallah<\/td>\nPatentes<\/td>\nRP art. 440<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
46<\/td>\n53\/77<\/td>\nMme Amina Ahmed Kahin<\/td>\nC.F.P.B.<\/td>\nRP art.299<\/td>\n7.100<\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\nT.E.O.M<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
47<\/td>\n56\/77<\/td>\nAhmed Kalinle Aden<\/td>\nPatentes<\/td>\nRP art. 156<\/td>\n38.100<\/td>\n1900<\/td>\n<\/tr>\n
48<\/td>\n58\/77<\/td>\nMme Asnaketch Walide Georgis<\/td>\nLicences<\/td>\nRP art. 12<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
49<\/td>\n59\/77<\/td>\nMme Asseguedeche Gochine<\/td>\nBIC<\/td>\nRP art. 12<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
50<\/td>\n61\/77<\/td>\nAnciens comptoirs Ries S.A.R.L<\/td>\nCPE<\/td>\nRPspécial IPM art. 5<\/td>\n1.828.560<\/td>\n <\/td>\n<\/tr>\n
51<\/td>\n62\/77<\/td>\nS.A.P.E.D. Shell<\/td>\nCPE<\/td>\n <\/td>\nCompensation<\/td>\n <\/td>\n<\/tr>\n
52<\/td>\n63\/77<\/td>\nSOMAD<\/td>\nCPE<\/td>\nRP art. 108<\/td>\n1.792.000<\/td>\n <\/td>\n<\/tr>\n
53<\/td>\n66\/77<\/td>\nBouloch Abdou Ibrahim<\/td>\nfoncier<\/td>\nRP art. 358<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
54<\/td>\n68\/77<\/td>\nAfricana Souvenir SARL<\/td>\nPatentes<\/td>\nRP art. 32<\/td>\n213.334<\/td>\n10.666<\/td>\n<\/tr>\n
55<\/td>\n69\/77<\/td>\nAbdourahman Daher Djama<\/td>\nPatentes<\/td>\nRP art. 103<\/td>\n130.000<\/td>\n6.500<\/td>\n<\/tr>\n
56<\/td>\n70\/77<\/td>\nFarah Abaneh Robleh<\/td>\nfoncier<\/td>\nRP art.481<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\nBIC<\/td>\nRR n°3 art. 118<\/td>\n39.600<\/td>\n <\/td>\n<\/tr>\n
57<\/td>\n71\/77<\/td>\nMme Madina Kamil<\/td>\nPatentes<\/td>\nRR art. 441<\/td>\n185.082<\/td>\n9.254<\/td>\n<\/tr>\n
58<\/td>\n72\/77<\/td>\nDjama Abdi Bakal<\/td>\nLicences<\/td>\nRS 1 art. 4<\/td>\n261.000<\/td>\n <\/td>\n<\/tr>\n
59<\/td>\n73\/77<\/td>\nAnouar Shaker<\/td>\nPatentes<\/td>\nRP art. 122<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
60<\/td>\n74\/77<\/td>\nAli Moussa Abakari<\/td>\nPatentes<\/td>\nRP art. 195<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
61<\/td>\n76\/77<\/td>\nLonglet Claude<\/td>\nPatentes<\/td>\nRP art. 435<\/td>\nrejet<\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n6.389.214<\/td>\n55.594<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\nTotal général<\/td>\n <\/td>\n <\/td>\n6.444.808<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Article 2 : Le ministre des Finances est chargé de l’exécution du présent arrêté.<\/p>","protected":false},"author":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[827],"nature-dun-texte":[256],"class_list":["post-81918","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-349-mfen","nature-dun-texte-arrete"],"acf":{"reference":"78-0410\/FIN","comment":"portant approbation de d\u00e9cisions en mati\u00e8re d'imp\u00f4ts directs.","visas":"

LE PRÉSIDENT DE LA RÉPUBLIQUE, CHEF DU GOUVERNEMENT<\/p>\n

 <\/p>\n

Vu les lois constitutionnelles n°s LR\/77-001 et LR\/77-002 en date du 27 juin 1977,<\/p>\n

Vu l'ordonnance LR\/77-008 en date du 30 juin 1977,<\/p>\n

Vu le décret n°78-018 du 5 février 1978 portant nomination des membres du Gouvernement,<\/p>\n

Vu les articles n°16-12-01 à 16-12-09 du Code générale des impôts.<\/p>\n

Sur proposition du ministre des Finances et de l'Économie nationale.<\/p>","signature":"

P. le président de la République<\/p>\n

et p.o le directeur du cabinet,<\/p>\n

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