أسباب التصفية الاختيارية للشركات في الفقه و القانون : دراسة مقارنة

Abstract EN

This research deals with the reasons for voluntary liquidation in Islamic jurisprudence and Sudanese law.

The importance of the topic comes in defining the reasons for voluntary liquidation between jurisprudence and law and compiling what was scattered from the diaspora of the subject of voluntary liquidation in comparison between jurisprudence and law in one reference, and the realistic importance of this topic because of its connection to the changing contemporary financial crises, and the need of commercial companies for it.

The research aims to clarify the reasons for the voluntary liquidation of the company in Sudanese law in comparison with Islamic jurisprudence, and the procedures followed in the liquidation of companies in jurisprudence and law, and the reasons for voluntary division between jurisprudence and law.

The research problem lies in answering the question: Do the reasons for voluntary liquidation of companies differ from jurisprudence and law? What are the procedures for liquidating companies in Islamic jurisprudence, which are stipulated by Sudanese law? The research adopted the descriptive, inductive, and comparative method.

The research concluded with the most important results: The Companies Law of 1935 AD (derived from the Companies Law of 1919 AD) and did not take into account social and ideological differences by permitting usury, allowing companies to issue preferred shares with interest at a specified percentage and obligating shareholders to pay interest for their late payment of the value of the shares.

This was addressed by the issuance of the Judicial Judgments Law of the year 1992 AD.

And that the creditors have the right to resort to the court in the dispute over the voluntary liquidation, whether by requesting the liquidator’s dismissal, or appointing a replacement for him, or challenging any decision issued by him related to the voluntary liquidation or liquidation under the supervision of the court.

The research recommended several recommendations, including: The necessity of having texts that oblige the company to put a percentage of its annual profits in the development of the community and work in it, and to verify its profits and to implement this transparently in the infrastructure.

Establishing texts that make the official liquidator a government employee, as is the case in some legal systems, which makes the court reassure that he performs his duties and that he meets the legally established conditions in terms of experience and qualification.