Competent Authority To Concluding Reconciliation Settlement As One Of The Methods Of Resolving Customs Disputes

Nsaif, Hadeel Nazar; Muhammad, Muhammad Aloom

doi:10.37651/aujlps.2024.146392.1173

	Competent Authority To Concluding Reconciliation Settlement As One Of The Methods Of Resolving Customs Disputes
Journal of Anbar University for Law and Political Sciences
Article 12, Volume 14, Issue: 1 part 1, March 2024, Pages 339-359 PDF (567.04 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2024.146392.1173
Authors
Hadeel Nazar Nsaif^* ¹; Muhammad Aloom Muhammad²
¹College of Law Baghdad University
²College of Law Baghdad University
Abstract
There is no doubt that customs taxes are an important pillar that the government relies on to support the general budget with the revenues necessary to finance government spending and satisfy public needs, not to mention their important role as tools of fiscal policy to guide the economic and financial sectors according to the government program , However, the researcher does not lose sight of the importance of the reconciliation settlement concluded between the taxpayer and the financial authority in terms of ensuring the continued supply of funds to the public treasury for the government, in addition to its importance for the taxpayer violating the provisions of the law as an opportunity to avoid the punitive measures decided by law against him and The conciliation settlement within the framework of the Georgian legislation acquires its importance as it, in addition to everything else, provides the most important means of resolving disputes between taxpayers and the financial authority as a way to overcome everything that hinders the flow of financial revenues to the state treasury
Keywords
conciliation settlement; customs disputes; law

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