زكاة الأسهم و شركات المساهمة

Other Title(s)

Zakat of shares and joint-stock companies

Author

بالي، عبد الحميد

Source

مجلة البحوث و الدراسات

Issue

Vol. 11, Issue 18 (30 Jun. 2014), pp.161-184, 24 p.

Publisher

University of Echahid Hamma Lakhdar-el-Oued

Publication Date

2014-06-30

Country of Publication

Algeria

No. of Pages

24

Main Subjects

Islamic Studies

Abstract EN

Islamic jurisprudence admits artificial personality of the company in principle, But it does not recognize all authorities granted to it by the law.

In light of the legitimate adaptation of shares, the ownership of the assets of the company are not transmitted to the company's management.

If the company wants to pay Zakat, they will be treated as a natural person in terms of Nisaab, Haoul and the company's activity.

If the shareholder wants to pay Zakat, the payment of zakat is based on the intention to own shares.

If his intent is to invest, it pays Zakat according to the company's activity.

If his intent is to trade, it pays Zakat according to the market value of shares.

American Psychological Association (APA)

بالي، عبد الحميد. 2014. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات،مج. 11، ع. 18، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549

Modern Language Association (MLA)

بالي، عبد الحميد. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات مج. 11، ع. 18 (حزيران 2014)، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549

American Medical Association (AMA)

بالي، عبد الحميد. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات. 2014. مج. 11، ع. 18، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 181-184

Record ID

BIM-659549