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The new financial philosophy of the Iraqi legislator towards private universities and colleges, suspension and analysis of the decision of the Federal Supreme Court in the case of Rafidain Community University College against the Federal Minister of Finance (No. 13/Federal/2020) on (8/6/2021) | ||
| Journal of Anbar University for Law and Political Sciences | ||
| Article 7, Volume 12, Issue: 2 part 2, December 2022, Pages 232-250 PDF (1.51 M) | ||
| DOI: 10.37651/aujlps.2023.177008 | ||
| Author | ||
| ALI ABDULABBAS NAEEM | ||
| Abstract | ||
| This comment deals with the study and analysis of the decision of the judgment issued by the Federal Supreme Court in the appeal No. (13/Federal/2020) submitted by one of the private colleges against the decisions of the Ministry of Finance/General Authority for Taxes, issued on (8/6/2021), in which the court concluded that it had no jurisdiction to hear the appeal and dismiss the case, and the comment on this judgment acquires its importance from several aspects, as it includes revealing the new spirit of Iraqi tax legislation, which is to reduce the package of tax exemptions and shift towards the limitation of members of society. Taxation, as the commentary reveals the departure of the Federal Supreme Court from its main function - like any court - which should be stopped at which is to first examine the formal aspects and then pass to the substantive aspects of the dispute, moreover, the decision of the court in a constitutional dispute with a tax dimension is one of the almost rare decisions that requires financial and constitutional jurisprudence to stop at it and indicate its effects and repercussions. This and we have presented this through ten main observations that have been simplified and discussed analytically and critically. In this comment he pointed out that although the ruling shed light on the function of tax, it came with However, it is flawed in form and substance, because it violates the principles of constitutional legality and undermines the in-kind nature of the Court's rulings, in accordance with the established jurisprudence and jurisprudence, and ensures a misplaced increase.0 In light of this and others, the judgment is an appropriate occasion for the Court to reverse its orientation towards the judicial interpretation of the tax text if similar constitutional claims are brought before it | ||
| References | ||
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Al-Badri, Hisham Muhammad . The Tax Text Between Administrative Interpretation and Legislative Interpretation, Alexandria, Manshaat Al-Maarif, 2005.
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Al-Shennawy, Walid Muhammad Reda . Constitutional Protection of the Rights of Taxpayers, published research, Journal of Legal, Economic and Sharia Research, Faculty of Law, Mansoura University, Vol. 8, p. 65, 2018.
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Bylaws of the Federal Supreme Court, No. 1 of 2005, canceled.
Civil Procedure Law No. 83 of 1969, as amended.
Federal Supreme Court Decision No. 13/Federal/2020, on 6/8/2021.
Federal Supreme Court Decision No. 68 / Federal / Media / 2015, on 10/19/2015.
Ibrahim, Ezz El-Din . Towards | ||
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