Think Forward.

DROIT DU SPORT (LEX SPORTIVA) AU MAROC ÉTAT DES LIEUX, ÉVOLUTION ET PERSPECTIVES 1597

Je tiens à rappeler tout d’abord que Le développement du sport pour tous et le soutien aux sportifs de haut niveau et aux équipes dans les compétitions internationales sont d'intérêt général. La pratique des activités physiques et sportives participe à la réalisation des objectifs de développement durable inscrits au Programme de développement durable à l'horizon 2030, adopté le 25 septembre 2015 par l'Assemblée générale de l'Organisation des Nations unies. Nous ne pouvons pas dire que la loi 30.09 Dahir n° 1-10-150 du 13 ramadan 1431 (24 août 2010) portant promulgation de la loi n° 30-09 relative à l'éducation physique et aux sports est dépassée aujourd’hui puisqu’il s’agit d’une loi empruntée et transposée de la loi Française N°84-610 du 16 Juillet 1984 relative à l’organisation et à la promotion des activités physiques et sportives, complétée par plusieurs textes dont le loi 98-657 du 29 Juillet 1998, jusqu’à sa codification en Code du Sport actualisé depuis et jusqu’à sa dernière version en vigueur en date du 31 Mars 2023. Nous pouvons en déduire que cette loi n’a subi aucune adaptation quant à sa structure et sa substance juridique fondamentale au contexte sportif Marocain et au principe universel de la spécificité sportive communément appelée chez les spécialistes du Droit du Sport Lex Sportiva. Par ailleurs, ce ne sont pas toutes les activités sportives de haut niveau qui génèrent d’importantes masses financières, nous ne pouvons comparer l’athlétisme de haut niveau au football professionnel à ce titre. Nous affirmons par ailleurs que le cadre légal associatif du Dahir du 15 Novembre 1958 relatif au statut des associations devient en pratique incompatible avec la professionnalisation du sport de haut niveau. C’est en pratique et en fait principalement le football professionnel qui est susceptible de générer d’importantes masses financières. À ce titre et dès lors qu’une association sportive (toutes disciplines sportives confondues) a rempli les conditions fixées par l’article 15 et suivants de la loi 30-09, elle doit se transformer en société sportive soumise aux dispositions de la loi 17-95 relative aux sociétés anonymes et en demeure associée afin d’en assurer la gestion. Le Maroc et à l’instar même d’autres pays plus avancés en la matière, a rencontré plusieurs problématiques liées à l’absence d’un cadre spécifique à la société à objet sportif au Maroc ; Une problématique fiscale liée à l’absence d’un cadre fiscal avantageux favorisant la transformation ; Une problématique comptable liée à l’absence d’un référentiel comptable fixant les traitements comptables spécifiques aux clubs de football (traitement des droits de transfert d’un joueur, traitement des frais de formation,…). Il existe également des problématiques juridiques liées au juridique de la société à créer ; Mise à niveau juridique pour respecter les obligations du droit des affaires ; Contrats des joueurs. Nous pouvons ajouter des problématiques comptables et financières : L’inventaire des biens ; L’évaluation comptable des biens (valorisation) ; Le bilan d’ouverture ; La mise en place de la comptabilité normalisée ou mise à niveau comptable ; Le traitement des actifs incorporels : droits sur les joueurs, contrats de publicité, droits et marques ; La valorisation des actifs et les méthodes d’amortissement en particulier en liaison avec les joueurs ; L’introduction de notions nouvelles : contrôle de gestion, tableaux de bord. Nous citerons enfin des problématiques fiscales : Fiscalité liée à la valorisation des biens et notamment les droits incorporels sur les joueurs lors des transferts ; Taxation éventuelle des plus-values ; Fiscalité liée à l’entité à créer, etc.. . En conséquence, l’aspect sportif dans un cadre purement de droit commercial et fiscal, ce qui crée principalement cette problématique entre la spécificité sportive et le droit positif interne quid des décrets d’application, statuts types et des règlements sportifs fédéraux qui créent une hétérogénéité totale des textes. Nous préconisons à titre au législateur l’institution de Sociétés Sportives Professionnelles en tenant compte des règles de droit commercial et de la spécificité sportive en la matière (Droits du sponsoring, de l’image, droits télé, etc..). Par ailleurs et dès lors que nous évoquons le salariat cela nous renvoie inévitablement au code du travail Marocain par le biais de l’article 14 de la loi 30-09. Nous affirmons d’abord que la fin du bénévolat et l’institution du salariat contribue bien évidemment à plus transparence et de responsabilisation légale des acteurs sportifs concernés et notamment entre employeurs (clubs, fédérations…) et employés (joueurs, entraîneurs, cadres sportifs…) au vu du lien de subordination et droits et de devoirs des parties au contrat. Mais la problématique se situe dans l’antinomie et la dichotomie entre la loi 30-09 et le code du travail en matière contractuelle. La question fondamentale en matière de contrats sportifs professionnels est : doit on appliquer le code du travail et dès lors nous nous trouvons face à l’inadéquation du contrat à durée déterminé (caractère saisonnier) d’une durée d’une année pouvant être reconduit une fois ou la réglementation internationale en matière de contrat sportif professionnel et l’occurrence en droit du football appliquant la règle de 3+2 c’est à dire 5 années. Le juge Marocain se trouve face à un dilemme, se déclarant compétent au vu du code du travail sur la forme et rejetant la demande au fond ratione materiae, en raison de la matière sportive dans le cas d’espèce, ou en se déclarant incompétent. Notre position est prise : Dans le cadre du respect de la spécificité sportive et de la Lex Sportiva, le législateur Marocain doit revoir et prévoir le contrat sportif professionnel avec toutes ses spécificités (lex sportiva) (droits et obligations, primes de signatures indépendantes des salaires, indemnités de formation, indemnités de transfert, régime des retraites sportives professionnelles et assurances sportives professionnelles etc…), et modifier le code du travail existant dans ce sens et ce afin de mieux protéger les intérêts des parties et fixer clairement leurs droits et leurs devoirs. S’agissant du contrat du joueur professionnel, ce dernier implique que le joueur professionnel doit participer aux compétitions de son club. Si le club écarte le joueur sans motif légitime ou valable, ce dernier a tout à fait le droit de résilier unilatéralement le contrat pour juste cause en application des règlements fédéraux nationaux et Internationaux en la matière. J’affirme qu’il y a lieu de revoir et de définir au niveau législatif le contrat de sportif professionnel en tenant compte de la spécificité sportive (lex sportiva), dans le respect des règles générales du code du travail et de l’ordre public. Enfin, nous préconisons également l’institution d’un organe officiel de médiation sportive composé de professionnels en la matière. Pr Karim Adyel
Docteurkarimadyel

Docteurkarimadyel

Pr Karim ADYEL Professeur Académique en Droit du Sport ALSS - Zurich Vice Président AEA Afrique Docteur d’Etat Français en Droit International Avocat Agréé près la Cour de Cassation Rabat Membre de l’UIA Arbitre au Tribunal Arbitral du Sport TAS-CAS Lausanne Ambassadeur IFAM Madrid Médiateur Professionnel IFOMENE Paris Auteur, Congressiste & Expert International


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Ahmed Faras: The Eternal Legend of Moroccan Football 252

I have been fortunate enough to know Ahmed Faras. It is unbearable for me to speak of him in the past tense, someone who has been part of my life for so long. It had been ages since he last touched a ball. Few are still alive who saw him play, those who, match after match, would await his dribble, his runs down the wing, his shot, his goal. Faras was an outstanding man, with an incredible shyness and reserve. Even when present somewhere, he was always on the sidelines: discreet, courteous, kind, with deep sensitivity, affection, and great touchiness. But Faras will always be part of the present. He is a true legend of Moroccan and African football; legends never die. Fedala saw him born in the cold of December 1947. Mohammedia would be his city and Chabab his eternal club. At the time, there was no such thing as a transfer market, no migrations, no football mercenary spirit. You were born in a club, learned to play there, and you stayed. His temperament was not that of a typical striker: there was no aggressiveness, no cunning. He compensated with his genius and never needed to dive or roll on the ground to sway a referee or create confusion. His genius spared him all that. He was an exceptional striker who marked the history of Moroccan and continental football. The turf at El Bachir football stadium helped him, at that time, it was the best in Morocco. Ahmed Faras was the product of a generation shaped by the structured environment of the youth sports schools run by the Ministry of Youth and Sports, a system supposedly dismantled by so-called administrative and political reforms. Yet, it was there that Morocco's champions were formed, across all sports. His early path was marked by the guidance of renowned trainers such as Lakhmiri, who helped shape numerous Moroccan talents. This solid foundation allowed him to develop technical skills and a sense of teamwork very early on, which would become hallmarks of his play. Ahmed Faras spent his entire career at Chabab Mohammedia, from 1965 to 1982, never having a professional contract—such things didn’t exist in Morocco then. There’s no need to mention signing bonuses or performance awards, even with the national team. His loyalty to Chabab is remarkable. He would lead the club to a Moroccan championship and become its top scorer. He would bring along with him his playing friends—Acila, Glaoua, Haddadi, and many more. Faras was a pillar of the Moroccan national team. With 36 goals in 94 caps, what a historic scorer for the Atlas Lions! He captained the national team for eight years, playing in the 1970 World Cup in Mexico and the 1972 Munich Olympic Games. In 1975, Ahmed Faras entered the legend by becoming the first Moroccan to win the African Ballon d’Or, an award that underlined the quality and consistency of his play. This distinction placed him among the greatest players on the continent, competing with the top African stars of his era. There was talk of a transfer to Real Madrid...but at the time Moroccan league players were barred from moving abroad under penalty of losing their place in the national team. The idea was, thus, to strengthen the domestic league... The peak of his career was surely the 1976 Africa Cup of Nations (CAN), won by Morocco in Ethiopia. Faras was the leader on the pitch, the tournament’s top scorer, and his influence was decisive for this historic triumph—the only major African title that Morocco has ever won. He scored crucial goals against Nigeria and Egypt in that tournament, perfectly embodying the role of playmaker and team leader on the field. To this day, he remains the only Moroccan captain ever to lift the coveted African trophy. I have been a few times to that ground in Addis Ababa where he lifted the trophy, and every time, his image dominates my thoughts. An indelible black-and-white, forever etched in the history of the Kingdom and in the memory of Moroccans who followed the match at the time through the voice of one Ahmed Elgharbi...no live broadcasts back then. He was a respected and heeded captain, guided by great coaches: Abdelkader Lakhmiri, Blagoe Vidinic, Abdellah Settati, Jabrane, and especially Gheorghe Mardarescu during that epic campaign in the land of Emperor Haile Selassie. His charisma and vision of the game were crucial in unifying the team and leading them to the summit of African football. Faras embodied the spirit of conquest and national pride throughout the tournament. The squad was selected and led by an outstanding manager as well Colonel Mehdi Belmejdoub. His name is forever bound to that legendary achievement, a symbol of the potential of Moroccan football when guided by exemplary leadership, committed and knowledgeable managers, and players who were true warriors for their jersey’s colors. Ahmed Faras was not just a talented player. After his retirement, he continued to share his passion, getting involved in youth training, passing on his knowledge and love for the game to the new generation. He has been a source of inspiration for so many generations of players. Knowing Lhaj Ahmed Faras meant knowing a symbol of loyalty, talent, and unique leadership in Moroccan sports. His name will forever remain inscribed in collective memory as that of a football giant, whose legacy goes beyond sport to inspire entire generations. Rest in peace, my friend. One day, a great football stadium in this country will bear your name, and it will be fitting, if the players follow your example, honor your career, and if the public rises to your greatness, paying tribute to your distinguished name. So Lhaj Ahmed Faras, if you ever meet Acila up there, ask him to give you another nice pass, and tell Glaoua to defend well... Know that your star shines and will always shine above us in the sky of the beautiful country you cherished so much. ---

The Monad 565

The Monad is found at the highest level of existence, being the eternal, indivisible spark of the Divine. It is not a being in the conventional sense, but a pure center of consciousness, a point of origin that transcends time, space, and form. The Monad is a direct emanation of the Absolute, the One Source, and contains within itself the total potential of divine intelligence and will. The Monad beholds the entire cosmos, reflecting it inwardly without division or movement. For the purpose of experience, evolution, and the expansion of consciousness, the Monad unfolds itself. This process does not mean that a fragmentation occurs, but emanation, in accordance with the laws of sacred geometry and cosmic harmony. The Monad expresses itself into twelve individuated Soul aspects — each a radiant expression of its divine essence. These are sometimes called Oversouls, Higher Selves, or Solar Selves in esoteric traditions. Each of these twelve Souls remains intimately connected to the Monad, yet takes on a unique pathway of spiritual development and service. Each Soul, in turn, extends itself into twelve Spirits, or individual incarnating identities, that manifest across the dimensions of space and time. These Spirits are what we often understand as human personalities — seemingly separate lives, yet each one is a temporary projection of a higher spiritual intelligence. These incarnations serve to gather experience, to learn through contrast and duality, and ultimately to return to unity through the path of conscious realization. Thus, from a single Monad emerge: 1) 12 Souls (higher, eternal selves). 2) Each with 12 Spirits (incarnated personalities). 3) That results in 144 individuated expressions of the original divine spark. This structure is an archetypal framework encoded within the very fabric of the universe. The number 144 is not coincidental: it is directly related to sacred numerology and appears in mystical scriptures such as the Book of Revelation, where the 144,000 sealed servants symbolize the perfected collective of awakened souls. In this model, the journey of each incarnated Spirit is not isolated, but part of a vast, intricate tapestry. All experiences — joys, sorrows, triumphs, and trials — are transmitted upward through the Soul to the Monad, enriching the totality of divine being with wisdom distilled through the lens of individuality. The Monad, untouched and changeless, still gathers all of these reflections into itself in perfect harmony. To know oneself, then, is not merely to understand one’s personal identity, but to awaken to the truth that we are emanations of a higher Soul, and beyond that, of a singular Monad — a spark of God.

New Era in World Athletics: The CAA’s Vision for Equitable International Representation... 582

At its most recent congress held on July 14, 2025, in Abeokuta, Nigeria, the Confederation of African Athletics (CAA) adopted a resolution that could upend the organization of global athletics governance. As the debate on modernity and representation within international sports institutions intensifies, the CAA is proposing major reforms for World Athletics (WA). **At the Heart of the Reform: A Call for Fairer Governance** Confronted with recent developments in world sports and the need to ensure transparency and efficiency, the CAA believes it is time to revise the Statutes of World Athletics, the global governing body for athletics. The main goal is to strengthen continental representation within the WA Council. This reform hinges on the key points of the resolution, namely fair representation by continent. The CAA suggests establishing a fixed quota of representatives for each continent within the Council. Such a measure would give each region an effective voice, limiting the overrepresentation of continents already well established in international decision-making bodies. It also proposes that the election of World Athletics Council members should be conducted by the continental associations, rather than by a global general assembly. The CAA insists that each continental association should directly elect its own representatives. However, under the CAA’s proposed reform, the presidency is an exception: the position of President of World Athletics would remain subject to the traditional election by the WA General Assembly, thus preserving a form of institutional unity. The proposal goes further by suggesting that, for all World Athletics commissions and working groups, the nomination of members should also fall under the authority of the continental associations, according to a pre-established quota set by WA regulations. This approach aims to ensure real diversity within the technical and strategic circles of global athletics. **A New Momentum Towards International Sports Democracy** The CAA’s initiative is part of a global movement calling for more democracy, transparency, and balance in the governance of major sports federations. Several observers believe that such a reform, if supported by other continental associations, could become a model for other sports and help create a more balanced, representative, and inclusive international sports world. Nonetheless, the proposal will face multiple challenges in its implementation. Despite its ambitions, this resolution will have to overcome several obstacles. Naturally, it requires building consensus among other continental associations. There will also be negotiations with the World Athletics Council, which may fear a loss of influence for certain continents. Finally, regulatory texts will need to be adopted according to a timeline compatible with the desired institutional evolution. Inspired by the spirit of Abeokuta, the CAA’s proposal could well usher in a new era for athletics. It reaffirms the legitimacy of emerging continents and raises the fundamental question of equity in international sports. Only time will tell whether this ambitious reform will find global resonance and lead to a profound transformation of World Athletics governance.