نظرية الذمة المالية في القانون الموريتاني بين مبدأ الوحدة و استثناء التخصيص : دراسة مقارنة

الملخص EN

This paper deals with the theory of financial disclosure between the principle of unity and exclusion of the assignment A comparative study.

It came in an introduction and two requests, and ended with a conclusion that included results and recommendations.

The first requirement dealt with the traditional theory of financial liability, and we mentioned that the credit for developing this theory is due to the jurists Aobry et Rau, and then global jurisprudence accepted it with an unparalleled welcome, and for a period of time it did not find anyone to dispute it until it deserved the name of the traditional theory of liability, and to study this theory we dealt with the beginning For its concept (the first paragraph), then we stopped at the criticisms directed at it the second paragraph And we dealt with the second requirement: the modern theory of financial disclosure (the principle of disclosure allocation We saw that this theory is the most important legal basis for a one-person company, as it allows a person to have a commercial financial liability allocated for a specific purpose, which is a one-person company, and that the rights and obligations of the company remain limited to the value of the amount allocated to it as a commercial financial disclosure independent of the financial liability of its owner.

To study the modern theory of financial liability, we first stopped at the concept of this theory (a first paragraph) and then in (a second paragraph) we dealt with this theory as an exception to the principle of unit liability and the consequences thereof.

Then we concluded the conclusion through which we reached several conclusions, the most important of which are: The traditional financial disclosure theory is based on two basic ideas: That the financial liability is a group of money that forms a single block.

That the financial liability is fused to the personality of its owner.

We concluded with several recommendations, the most important of which are: Excessive association between legal personality and financial liability must be mitigated With regard to the traditional theory, the principle of inseparability of the financial liability must be reconsidered.

We have followed in this paper the comparative analytical method to .

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