Think Forward.

DROIT DU SPORT (LEX SPORTIVA) AU MAROC ÉTAT DES LIEUX, ÉVOLUTION ET PERSPECTIVES 1618

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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Theurgy 72

Theurgy (Greek: θεουργία, theourgía, “divine work”) is the sacred art of invoking and communing with the divine through ritual acts, moral purification, and contemplative discipline. Emerging from the spiritual philosophy of late Neoplatonism, especially as formulated by Iamblichus (c. 250–325 CE), theurgy is distinguished from other forms of magic by its noble ideal - the soul’s ascension and union (ἕνωσις, henosis) with the divine source. Unlike goetia, which seeks to manipulate material outcomes, theurgy is fundamentally initiatory and redemptive. It engages the practitioner in a disciplined ascent through the metaphysical hierarchy of existence, beginning in the sensory world and leading toward the transcendent unity of the One. This ascent is made possible through divine grace and ritual participation in the cosmic order. The theurgist operates within a universe conceived as a great chain of being (σειρά, seira), extending from the indescribable source through the divine intellect (νοῦς, nous), the soul (ψυχή, psyche), and the celestial intelligences, down to the elements of the material world. Through sacred rites, one may ascend these levels of reality by re-establishing communion between the soul and its divine archetype. At the heart of theurgical practice lies the invocation of spiritual intelligences—gods, archangels, planetary powers, and cosmic intermediaries—through symbolic actions, sacred statements, and hieratical rituals. These acts are not merely symbolic or theatrical, but sacramental: they are performed to align human activity with the divine will and to reflect the eternal order of the cosmos within the temporal world. Iamblichus stressed that such union with the gods could not be attained through philosophical reasoning alone. Rather, one must engage in ritual action using sacred symbols, divine names, and purificatory rites to render the soul receptive to the divine presence. The practice of theurgy was closely tied to philosophical ethics and interior purification. The theurgist was expected to live a disciplined life, cultivating virtue, moderation, and piety. This internal preparation was as crucial as the external rite, for the soul must be made capable of bearing divine illumination. Through repeated engagement with divine acts, the practitioner refines the spiritual vehicle and becomes gradually elevated to recognize the higher realities without distortion. Historically, theurgy developed as a synthesis of Platonic metaphysics, Chaldean oracles, Egyptian temple rituals, and mystery initiations. While rooted in the classical world, its influence extended into the Middle Ages and Renaissance. Figures such as Marsilio Ficino and Giordano Bruno drew heavily on theurgical principles in their Hermetic and Neoplatonic revivals. In modern esotericism, especially within orders such as the Hermetic Order of the Golden Dawn, theurgical ideas persist under the structure of ritual magic, planetary invocations, and Qabalistic ascent. The ultimate goal of the theurgist is apotheosis—not in the sense of personal glorification, but in the restoration of the soul to its divine pattern, beyond all individuation. As Iamblichus declares in his treatise On the Mysteries: “Theurgy unites us to the gods, not through thought, but through divine acts.” In this sense, theurgy is not merely a practice, but a sacred path—a divine remembrance enacted through the body, soul, and spirit, leading the practitioner not toward mastery of the world, but toward reintegration with the divine fullness (πλήρωμα, pleroma) from which all emanates.

Morocco, History, and Geography: The Foundations of Political Reality and Territorial Integrity... 309

Politics cannot be separated from history or geography. It consists of a set of actions and decisions aimed at organizing a society internally, as well as in its relations with the rest of the world. It is always situated within a context shaped by the two fundamental dimensions of history and geography, which are by no means mere backdrops but rather provide the framework within which political projects, conflicts, and developments unfold. Politics may be influenced by an ideology—born of a philosophy—or simply shaped by a given context, but such influence rarely lasts. History plays a fundamental role in understanding political phenomena. A country’s institutions, laws, and values are rooted in its collective memory, an inheritance made up of major events, breaks, or continuities with the past. Borders, for example, are often drawn following wars or treaties, the outcome of ancient or recent conflicts. They remain visible marks of past rivalries, defeats, victories, and compromises. Relations—whether of solidarity or rivalry—between nations, regions, or communities are explained in light of shared or divergent histories. The present Kingdom of Morocco cannot be understood without reference to its millennial origins, to the centuries-old Sharifian Empire, nor to the successive dynasties that shaped its relationship to religion, allegiance, and the centralization of power throughout different eras. Similarly, geography significantly influences the choices and constraints of public policies. The distribution of natural resources conditions economic development, territorial organization, and power relations. Relief, climate, and access to maritime routes determine possibilities for urbanization, agriculture, communication, and defense. Border situations impose specific diplomatic and security policies, while landlocked or insular areas require tailored strategies. Some authors even describe Morocco as an “island country” due to its geographical configuration. It is therefore inconceivable to conceive of effective or legitimate politics without taking history and geography into account. Every choice, reform, or political ambition must be based on a deep understanding of the territory and collective memory; ignoring one or the other exposes one to illusion, misunderstanding, or even failure. Regarding the Sahara, referred to as the “Western Sahara,” the geography of this region is undeniably contiguous to Morocco, physically, demographically, and historically: the Saharan populations have largely contributed to the country’s evolution. Its history was written through the successive allegiances of its tribes to the sultans of Morocco, and the Sharifian kingdom thus constitutes a nation-state established long before the contemporary era. Weakened by having missed the crucial turn of the industrial revolution, the Sharifian Empire was dissected from south to north, but also from the east. The so-called Western Sahara was annexed by Spain, which exercised colonial control there from 1884 to 1975. This situation facilitated France’s domination over territories grouped into French West Africa, part of which later became Mauritania. France also appropriated the eastern part of the Sharifian Empire, annexed de facto to its departments conquered from the Ottoman Empire and called French Algeria. The remainder was placed under French protectorate, while northern Morocco came under Spanish rule. Independence, achieved in 1956, and the gradual decolonization of Sidi Ifni and Tarfaya concerned other regions only later. On November 28, 1960, France authorized the proclamation of Mauritania’s independence—a region then claimed by Morocco, as were territories under Spanish control that Morocco considered its own. At that time, there was a Moroccan ministry called the “Ministry of Mauritanian and Saharan Affairs,” headed by Mohammed Fal Ould Oumeir, a representative of those territories. From 1963 onwards, the kingdom raised the issue of the Spanish Sahara before the Decolonization Commission. The situation became complicated when newly created Mauritania also claimed the territory, notably to pressure Morocco, which did not recognize Mauritanian independence until 1969—nine years after its proclamation. Morocco continued to claim the Spanish Sahara peacefully, preventing the Liberation Army from pursuing military actions in the region. In 1973, the creation of the Polisario Front (Popular Front for the Liberation of Saguia el-Hamra and Rio de Oro) marked a new stage. This movement initially aimed to unite the Saharan territory with the “motherland.” But in a context of regional rivalries and ideological tensions, the Saharan question was instrumentalized by various actors. Muammar Gaddafi’s Libya played a decisive role in the rise of the separatist Polisario, supporting and arming the movement in a "revolutionary" and pan-Arabist logic, while seeking to destabilize the Moroccan monarchy. Later, Gaddafi himself admitted having made a “strategic mistake” in backing this group, which remains a destabilizing factor in the region today. In 1975, a peaceful turning point occurred: bolstered by the International Court of Justice’s opinion recognizing ties of allegiance between Saharan tribes and Moroccan sultans, the late King Hassan II launched the Green March to general surprise. This mobilization pushed Spain to withdraw from Laâyoune in favor of Morocco, which immediately reclaimed the territory. Mauritania, although having occupied adjacent zones, ultimately withdrew, leaving Morocco alone against the Polisario Front, actively supported by Algeria, which hosted, armed, financed, and elevated the movement into a “republic.” Houari Boumédiène’s Algeria exploited the situation to weaken its Moroccan neighbor, even calling the Saharan issue a “thorn in Morocco’s side,” a way of exacting revenge for the crushing defeat in 1963. This dispute has often overshadowed the deep history of ties between Morocco and these territories under Sharifian authority well before the colonial era. For Morocco, territorial integrity rests firmly on the constants of history and geography—major arguments. The rest is merely a temporary construction without foundation, destined to fade into oblivion in the near future. Moroccans know this very well… Perhaps not everyone else…

Ahmed Faras: The Eternal Legend of Moroccan Football 540

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. ---