{"id":6048,"date":"2026-09-10T20:08:55","date_gmt":"2026-09-10T20:08:55","guid":{"rendered":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=6048"},"modified":"2026-09-10T20:08:55","modified_gmt":"2026-09-10T20:08:55","slug":"la-faculte-de-droit-de-luniversite-de-bagdad-organise-la-soutenance-dun-memoire-de-master-consacre-aux-mecanismes-dassujettissement-a-limpot-des-activites-commercia","status":"publish","type":"post","link":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=6048","title":{"rendered":"La Facult\u00e9 de droit de l\u2019Universit\u00e9 de Bagdad organise la soutenance d\u2019un m\u00e9moire de master consacr\u00e9 aux m\u00e9canismes d\u2019assujettissement \u00e0 l\u2019imp\u00f4t des activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux utilis\u00e9s en Irak, conform\u00e9ment aux dispositions de la loi n\u00b0 113 de 1982 relative \u00e0 l\u2019imp\u00f4t sur le revenu, telle que modifi\u00e9e"},"content":{"rendered":"

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La Facult\u00e9 de droit de l\u2019Universit\u00e9 de Bagdad a organis\u00e9, le dimanche 6 septembre 2026, la soutenance du m\u00e9moire de master pr\u00e9sent\u00e9 par Ali Hachem Jassem, au sein du d\u00e9partement de droit public, intitul\u00e9 : \u00ab Les m\u00e9canismes d\u2019assujettissement \u00e0 l\u2019imp\u00f4t des activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux utilis\u00e9s en Irak, conform\u00e9ment aux dispositions de la loi n\u00b0 113 de 1982 relative \u00e0 l\u2019imp\u00f4t sur le revenu, telle que modifi\u00e9e \u00bb.<\/strong><\/span><\/p>\n

Ce m\u00e9moire avait pour objectif de mettre en lumi\u00e8re les difficult\u00e9s li\u00e9es au traitement fiscal des activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux et de proposer l\u2019adoption d\u2019une l\u00e9gislation fiscale encadrant l\u2019imposition des acteurs qui exercent ces activit\u00e9s, tout en \u00e9largissant le nombre d\u2019entit\u00e9s assujetties \u00e0 l\u2019imp\u00f4t.<\/strong><\/span><\/p>\n

Le m\u00e9moire s\u2019articule autour de trois chapitres. Le premier examine la nature juridique des activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux utilis\u00e9s en Irak, au regard des dispositions de la loi irakienne n\u00b0 113 de 1982 relative \u00e0 l\u2019imp\u00f4t sur le revenu, telle que modifi\u00e9e. <\/strong><\/span>Le deuxi\u00e8me chapitre porte sur la fraude fiscale li\u00e9e \u00e0 ces activit\u00e9s en Irak, ainsi que sur les positions de la doctrine et de la l\u00e9gislation concernant leur imposition et la preuve des revenus, conform\u00e9ment aux dispositions de cette m\u00eame loi. <\/strong><\/span>Le troisi\u00e8me chapitre traite des m\u00e9canismes de d\u00e9termination et de liquidation de l\u2019imp\u00f4t applicables aux activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux, conform\u00e9ment \u00e0 la l\u00e9gislation irakienne relative \u00e0 l\u2019imp\u00f4t sur le revenu.<\/strong><\/span><\/p>\n

Le m\u00e9moire formule plusieurs recommandations et constats, dont les principaux sont les suivants :<\/strong><\/span><\/p>\n

1. Le l\u00e9gislateur irakien devrait modifier les dispositions de la loi n\u00b0 113 de 1982 relative \u00e0 l\u2019imp\u00f4t sur le revenu afin de les adapter aux \u00e9volutions num\u00e9riques contemporaines, en pr\u00e9voyant express\u00e9ment l\u2019assujettissement \u00e0 cet imp\u00f4t des activit\u00e9s de commerce \u00e9lectronique exerc\u00e9es sur les r\u00e9seaux sociaux.<\/strong><\/span>
\n2. Les exon\u00e9rations pr\u00e9vues par la loi irakienne relative \u00e0 l\u2019imp\u00f4t sur le revenu sont \u00e9num\u00e9r\u00e9es de mani\u00e8re limitative. Leur port\u00e9e ne saurait \u00eatre \u00e9tendue par analogie ni par une interpr\u00e9tation extensive. Par cons\u00e9quent, les b\u00e9n\u00e9fices tir\u00e9s des activit\u00e9s de commerce \u00e9lectronique exerc\u00e9es sur les r\u00e9seaux sociaux sont soumis aux dispositions de cette loi, sauf exon\u00e9ration express\u00e9ment pr\u00e9vue par un texte l\u00e9gal.<\/strong><\/span>
\n3. \u00c0 ce jour, le l\u00e9gislateur irakien n\u2019a pas \u00e9tabli de cadre juridique complet r\u00e9gissant la force probante des \u00e9l\u00e9ments de preuve \u00e9lectroniques et la preuve des revenus issus des activit\u00e9s de commerce \u00e9lectronique exerc\u00e9es sur les r\u00e9seaux sociaux, aux fins de l\u2019application de la loi relative \u00e0 l\u2019imp\u00f4t sur le revenu. Cette lacune soul\u00e8ve des difficult\u00e9s pratiques tant pour l\u2019administration fiscale que pour les juridictions.<\/strong><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]

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[vc_row][vc_column][vc_column_text] La Facult\u00e9 de droit de l\u2019Universit\u00e9 de Bagdad a organis\u00e9, le dimanche 6 septembre 2026, la soutenance du m\u00e9moire … more<\/span><\/a><\/p>\n","protected":false},"author":133,"featured_media":6050,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-6048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-activites-de-la-branche-de-droit-public","category-actualites"],"yoast_head":"\nLa Facult\u00e9 de droit de l\u2019Universit\u00e9 de Bagdad organise la soutenance d\u2019un m\u00e9moire de master consacr\u00e9 aux m\u00e9canismes d\u2019assujettissement \u00e0 l\u2019imp\u00f4t des activit\u00e9s commerciales exerc\u00e9es sur les r\u00e9seaux sociaux utilis\u00e9s en Irak, conform\u00e9ment aux dispositions de la loi n\u00b0 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