عقد النقل هو عقد يتعهد فيه الناقل بأداء عمل هو نقل شخص أو شيء إلى جهة معينة مقابل أجر فإذا زاول الناقل هذا العمل على سبيل الممارسة والتكرار اعتبر من مقاولي النقل فهو من خدمات التشغيل

لما كان عقد النقل هو عقد يتعهد فيه الناقل بأداء عمل هو نقل شخص أو شيء إلى جهة معينة مقابل أجر فإذا زاول الناقل هذا العمل على سبيل الممارسة والتكرار اعتبر من مقاولي النقل واندرج ما يؤديه من مقاولات النقل تحت عبارة - خدمات التشغيل للغير - فتخضع للضريبة العامة للمبيعات على نحو ما سلف. الطعن رقم ٤۱۹٦ لسنة ٦۷ ق - جلسة ۱۰ / ۱۲ / ۱۹۹۸مكتب فنى ( سنة ٤۹ - قاعدة ۱۷۳ - صفحة ۷۱۲ )

الدعاوى المتعلقه بعقد المقاوله

مدونة الشنواني في القضاء المدني

مقالات قد تهمك

تعليقات

إرسال تعليق

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