{"id":2864,"date":"2021-03-12T11:27:40","date_gmt":"2021-03-12T10:27:40","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=2864"},"modified":"2021-11-26T10:19:54","modified_gmt":"2021-11-26T09:19:54","slug":"publication-au-borm-n-6948-du-16-joumada-i-1442-31-dec-2020-du-dahir-n-91-20-1-portant-promulgation-de-la-loi-n-07-20-modifiant-et-completant-la-loi-n-47-06-relative-a-la-fi","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-au-borm-n-6948-du-16-joumada-i-1442-31-dec-2020-du-dahir-n-91-20-1-portant-promulgation-de-la-loi-n-07-20-modifiant-et-completant-la-loi-n-47-06-relative-a-la-fi\/","title":{"rendered":"Publication au BORM n\u00b0 6948 du 16 Joumada I 1442 (31 d\u00e9c. 2020) du Dahir n\u00b0 91-20-1 portant promulgation de la loi n\u00b0 07-20 modifiant et compl\u00e9tant la loi n\u00b0 47-06 relative \u00e0 la fiscalit\u00e9 des collectivit\u00e9s locales"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le\u00a0Dahir n\u00b0 91-20-1 du 16 Joumada I 1442 (31 d\u00e9c. 2020)\u00a0portant promulgation de la\u00a0loi n\u00b0 07-20\u00a0modifiant et compl\u00e9tant la\u00a0<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2007\/47-06\">loi n\u00b0 47-06<\/a>\u00a0relative \u00e0 la fiscalit\u00e9 des collectivit\u00e9s locales a \u00e9t\u00e9 publi\u00e9e au\u00a0BORM n\u00b0 6948 du 16 Joumada I 1442 (31 d\u00e9c. 2020)\u00a0dans sa version en arabe.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La&nbsp;loi n\u00b0 07-20, objet du Dahir, compos\u00e9e de 7 articles, modifie plusieurs dispositions de la loi 47-06 applicable \u00e0 la fiscalit\u00e9 des collectivit\u00e9s locales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi modificative introduit de nouvelles taxes au profit des collectivit\u00e9s locales et territoriales (communes, r\u00e9gions, etc.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle pr\u00e9cise, en substance, l\u2019assiette des nouvelles contributions introduites au profit des collectivit\u00e9s concern\u00e9es, la qualit\u00e9 des b\u00e9n\u00e9ficiaires, celle des redevables ainsi que les exon\u00e9rations applicables le cas \u00e9ch\u00e9ant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Dahir n\u00b0 91-20-1 du 16 Joumada I 1442 (31 d\u00e9c. 2020)&nbsp;portant promulgation de la&nbsp;loi n\u00b0 07-20&nbsp;modifiant et compl\u00e9tant la&nbsp;<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2007\/47-06\">loi n\u00b0 47-06<\/a>&nbsp;relative \u00e0 la fiscalit\u00e9 des collectivit\u00e9s locales&nbsp;:&nbsp;BORM n\u00b0 6948, 31 d\u00e9c. 2020&nbsp;(consulter le&nbsp;<a target=\"_blank\" href=\"http:\/\/www.sgg.gov.ma\/Portals\/1\/BO\/2020\/BO_6948_Ar.pdf?ver=2021-01-01-132409-553\" rel=\"noreferrer noopener\">BORM n\u00b0 6948<\/a>&nbsp;sur le site du SGG)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le\u00a0Dahir n\u00b0 91-20-1 du 16 Joumada I 1442 (31 d\u00e9c. 2020)\u00a0portant promulgation de la\u00a0loi n\u00b0 07-20\u00a0modifiant et compl\u00e9tant la\u00a0loi n\u00b0 47-06\u00a0relative \u00e0 la fiscalit\u00e9 des collectivit\u00e9s locales a \u00e9t\u00e9 publi\u00e9e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-2864","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.6) - 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