الإشكالات الشرعية و القانونية للصكوك الاسلامية

الملخص EN

Islamic Sukuk or investment instruments are considered one of the most important and effective sources of financing in mobilizing liquidity, and providing the financial market with a degree of growth and stability due to its unique characteristics and advantages, which enabled it to be a strong competitor to the bond market in conventional financing.

This is what prompted many countries, financial institutions and Sharia bodies to undertake a lot of study, by organizing them and preparing structures and legal and legal controls for them, in line with the nature of issuing and managing Sharia contracts in the process of authentication.

Therefore, this research paper aims to introduce the most important Sharia and legal requirements that must be met in the issuance of Islamic Sukuk, and to identify the most important problems associated with it, through the experience and practice of some companies in investment and financing in Islamic Sukuk.

The study concluded that there are many dilemmas that Sharia bodies and legal authorities must address, and among the most important is the need for political will to reconcile positive law with the requirements of Islamic Sharia in the issue of transfer of ownership to investors, and other issues.