القواعد والضوابط المالية وأثرهما في العقود والتصرفات المالية الإسلامية المعاصرة : دراسة مقارنة بين الشريعة والقانون المدني الليبي

Abstract

This thesis aims to underline the principles and parameters directly related to the premise of ultimate consequences in terms of its application on contemporary financial practices. The thesis statement of the problem is mainly confined to the extent of reliance on principles and parameters that are based on considering ultimate consequences in correcting or voiding contracts. These rules and regulations are dependent legal and legitimate standards in auditing and in Shariah demands and should be supervised by regulatory authorities in Islamic financial institutions. This research relied heavily on the extrapolation approach by highlighting the rules and controls related to ultimate consequences through Islamic Asul Alfeqh books and current body of knowledge relating to doctrinal and legal views as well as Islamic jurisprudential issues relating to financial transactions. Issues raised in this issue are: legal and doctrinal views of scholars from the four well known jurisprudential doctrines including issues relating to international practices and regulations. The other side is legal, in particular to the Libyan civilian law issued in 28 November 1953 and its amendments, and Libyan Act NO (23)2010 about trading activity involving the twarroq contract, conventional investment deposit contract, and Murabaha banking contract. The study has recommended the Central Bank of Libya to progress toward full Islamic legitimacy for all financial transactions and to establish distinct Islamic banks in strict observance of Islamic shariah rules pertaining to ultimate consequence and its principles and parameters.