الإطار القانوني لعقد المرابحة

الملخص EN

Like the entire world, the Algerian legislator has warned of the need to deal with Islamic financing formulas which simulates the real economy, in contrast to the system based on granting credits and increasing the numbers of depositor's accounts without tangible return, and for this he paved the way for working with these formulas by adopting Islamic banking and legalizing them in the Official Journal, where he identified these formulas In 'Article 4' of Regulation 20-02, and the most notable of each was: the 'Murabaha' formula, which attracted the interest of both: 'banks and customers', that was according to its flexibility of use, ease of dealing with, and 'the non-existent' risks facing its dealers.

Accordingly, this research paper came in order to highlight the efforts made in order to contain the Islamic banking by Algerian constitution, as well as to clarifying the legal framework of the Murabaha formula for those who want to deal with.

Which in final produced several results, the most important one is: - The Murabaha formula has an extra attention from the Algerian legislator, and that's clear from the 'Articles 4 and 5' of the regulation, where the Murabaha formula was the first to be mentioned and defined.