Conclusion of the electronic contract by the disabled with both hands
Nada Zuhair
Al-Feel
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
This study aims at identifying the suitable means for the abilities and capabilities of the two-handed handicapped in order to help him conclude the electronic contract which is characterized with the privacy of the devices used in this kind of contract. These devices are characterized with certain technical specifications that were basically designed for normal individuals without any disability.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
1
51
https://alaw.mosuljournals.com/article_160634_14d3fffed8197b1aa7490b9785cb845f.pdf
dx.doi.org/10.33899/alaw.2011.160634
Financial leasing contract
Its concept and its legal nature- a comparative study
Dana Hama baqi
Abdulqadir
Faculty of Law and Politics, University of Sulaymaniyah, Sulaymaniyah, Iraq
author
text
article
2011
ara
One of the problems that are seen as an impediment to business projects and enterprises is finding sources of funding. Due to the burdens of the traditional sources, a new mean of financing has been devised representing the culmination of the legal development of the funding formulas which achieves the potential of access to capital and productive assets for businesses without having to discharge the full value or the obligatory cost, and this method is represented in what has become known as Leasing. Based on the importance of this topic the study has elucidated the concept of leasing from the legal perspective through defining and determining its kinds and characteristics. And then describing the provisions of this type of contracts, their implications and the attribute of the two parties involved and the nature of the funds placed at this contract. As there is an absence of a legislative regulation for this method of financing in Iraq, the research focused on the possibility of creating a legislative ground for this contract in the Iraqi law, or to find provisions that can be applied to it, and indicating the extend of the possibility for labeling and attaching it to the Named Contracts in the Iraqi law. The research reached to state that the Leasing Contract is of a special kind regarding its status and the character of its parties, its subject is the utilization of the Leased funds by the lease for the duration of the contract for his/her commitment to pay financial premiums while retaining the ownership of this funds to the lessor. One of its most significant advantages is that at the end of the contract the lease will enjoy the right of choosing between purchasing the funds at a price which takes into account in its assessment the paid premiums, or to renew the contract with new terms or restitution of the money to the lessor.. Accordingly, this contract has a number of legal consequences for the two parties that do not go with any of the named contracts in the Iraqi law, and therefore it is difficult to find a legislative principle to it in Iraqi law because the legal principles for these contracts in the Iraqi law are not applicable on the leasing contract. In addition, this contract is not considered a commercial business in accordance with the provisions of the Iraqi Trade Act, No. (30) for the year (1984), and that the businesses which are considered commercial under the aforementioned act do not include all forms of leasing contracts. Given the importance of this type of contracts, as an adapted financial means, and considering the interim requirements of Iraq, the research came to the end with several recommendations including: Urging the legislature to pay legislative attention in this issue by adding a new article after article (5) of the Trade Act of Iraq makes the leasing contracts a commercial action. For that purpose, a text has been proposed. The research also recommends the issuance of a special law to regulate this contract just like the compared legislations because of its importance in the commercial field so that its effects and the competent authorities to issue a license to implement this financing process can be determined and stating the conditions that must be met in the financial institutions which make the contract its profession, given their great credit role for protecting the commercial and financial credit in general.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
52
98
https://alaw.mosuljournals.com/article_160641_47d8dc5e8e878c6b963137b18a00e649.pdf
dx.doi.org/10.33899/alaw.2011.160641
Civil liability for mistakes made by the sports referee during match arbitration
Nawaf Hazem
Khaled
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
Mohammad Taher
Al-awjar
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
A referee is one of the important figures in sport, if not the most important. He is the person who leads the match and is responsible for the major responsibilities and several obligations, the most of which is keeping the progress of the game and preserving the safety of the players. As a result of these commitments undertaken by the referee during his leadership of the game, he might make a mistake leading to harm the team or the players. Therefore the civil liability of the referee arises. Jurisprudence has been divided about the nature and the legal basis of this liability. The first trend considers it to be of a contractual nature based on the contractual mistake. The second trend has regarded the liability of the referee to be of an omissive nature based on the omissive mistake. The pillars of this liability are the same as the general staff, the damage and the causal relationship. However, the mistake and the damage pillars are specifically the vision deter of this liability .
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
99
136
https://alaw.mosuljournals.com/article_160635_dd87338909512c0db6c0107213d39000.pdf
dx.doi.org/10.33899/alaw.2011.160635
Criminal Agreement
Talal Abid Hussein
Al-badrani
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
One of the most important evidence that shows the seriousness of the criminal activity is its occurrence according to a previous criminal agreement shows an advanced level of criminal readiness and a social danger . An agreement between two persons or more to commit a criminal behavior refers clearly to a sort of management and despisement of the security of the society and a breach to all laws and social traditions. And it has elements that are agreed at among all scholars though its expressions are different. And we can confirm that this agreement in its essence is a psychological case based on two wills or more, but it has a materialistic appearance which is taken from the means of expressing will. In the current study we adopted an inductive method for the texts and an analytical one for the juristic opinions. It is approved to us that the criminal agreement is different from that agreement which is a type of criminal participation from several aspects ; and there are two types of criminal agreement: general and particular. A member of a criminal agreement is forgiven from punishment in case that he initiates to inform the juristic authorities about the existence of a criminal agreement and who are the participants before it happens. The researcher reached at several findings and made some recommendations for the sake of avoiding the mistakes and shortages that the Iraqi criminal legislation committed. .
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
137
176
https://alaw.mosuljournals.com/article_160642_909bf3009e8a7157c1d061a93ea056db.pdf
dx.doi.org/10.33899/alaw.2011.160642
Port of Mubarak and its impact on Iraq's right to maritime navigation
Abdel Aziz Ramadan Ali
Al-khatabi
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
Planning boundaries between Iraq & Kuwait occupied large filed from shared history for two states. These problems started at 1913 with Kuwaiti attempts to independence from mother-state. Most of these problems related with maritime boundaries. Which even UNs commission for planning the boundaries was cannot able to founded solve to these problems. Mubarak Harbor in vague place in maritime boundaries line & there are no any agreements about it. Raising & renew these problems by Kuwait & threaten to maritime rights of Iraq and his economical interests. & it leads to contradiction with rules of International law, which ensure the rights of states, which has parallel shores. .
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
177
210
https://alaw.mosuljournals.com/article_160636_3edad0eaa142a87a23b1d58d481d5f67.pdf
dx.doi.org/10.33899/alaw.2011.160636
The concept of the discretionary power of tax administration in the Iraqi Income Tax Law No. 113 of the year
Kabas Hasan Awwad
Al-badrani
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
Qabas
hasan Awad
University of Mosul
college of law
author
qabas
ALbadrani
University of Mosul , college of law
author
text
article
2011
ara
Taxes administration has essential role in doing taxes policy of the executive branch, through the powers gives to it by tax law and financial laws, these powers are mostly distinguished as restricted authority depending on the concept of legality ,besides that theirs discretion authority to achieve the goals of the executive branch and the important goal is to get taxes money.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
211
238
https://alaw.mosuljournals.com/article_160643_260310cd073391810828b94a6a80dced.pdf
dx.doi.org/10.33899/alaw.2011.160643
Independent Financial Supervision in Iraqi legislation
Suhad Abdel-Gammal
ِAbd alkarem
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
Financial observation is considered one of the main ways for controlling public money, funds or expenses in all times. It has a big role in organizing communities and their institutions since any administrative or financial system which dose not have a proper and organized observation is considered an incomplete system. According to the separation between authorities, different kinds of supervision were created like, administrative, parliamentary, judicial, or independent form supervision, and it is the independent supervision which is the core of our research. This supervision is practiced by specialized and independent bodies which act like a central supervision which focuses on the activities of governmental systems. The Iraqi legislation practiced this supervision represented by The Financial Supervision Chamber according to law No. 6 for the year 1990 amended, in addition to the Iraqi Impartiality Body which was formed according to the order issued by occupation authority No. 55 for the year 2004, which is related to the law impartiality. .
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
239
285
https://alaw.mosuljournals.com/article_160637_c19ed24fc34cf82a909525d1814cd61f.pdf
dx.doi.org/10.33899/alaw.2011.160637
Role of the United Nations in combating transnational organized crime
Khalaf Ramadhan Muhammed
Al-Jobory
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
Mohammad Hasan
Khammo
Faculty of Law, Dohuk University, Dohuk, Iraq
author
text
article
2011
ara
Organized crime is one of the biggest contemporary challenges facing the international community as a whole, given the seriousness posed by the various spheres of political, security, economic, social and cultural rights ... etc.. And organized crime is not a crime to date, but they are known since ancient history. Among the most prominent images provided by us to date for this crime, the crime of piracy, which was still being committed on the high seas, and the crime of the slave trade and other other crimes. Technological advances that occurred in the world played a major role to make way for organized criminal groups to create the manifestations and new types of these crimes, which can be difficult to face .. The effects of transnational organized crime is not confined to the territory of one country, but extend to affect more regions of the state, which gives it an international character. So we must move the international community (through the United Nations) in order to reduce the risk of this crime. Where the United Nations made unremitting efforts in this area, and has established several committees relevant to combating crime in general and organized crime in particular, as well as the conclusion of the organization of many international conventions. Also held several conferences in this field. .
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
286
316
https://alaw.mosuljournals.com/article_160644_88d9ba0b7ad910e6b5bc6a199e5c6ab7.pdf
dx.doi.org/10.33899/alaw.2011.160644
The ruling to return the right of the oppressed from the usurper
Saddam Khazaal
Yahya
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
In the event of the seizure of the electric power transmission through the establishment of towers on some of the agricultural land, the right of disposal to the plaintiff who filed his claim with the Court of Mosul and called the defendant's department with a wage such as raping and seizure, the court issued a judgment on 26/10/2009 and claim numbered 1794 / 2008 that the exploitation of the defendant's circle for the area of the towers and their prohibitions within the two parts of the lawsuit was without the law in the law and consequently deprives the plaintiff of the benefit of this part. Therefore, the Court ruled that the defendant is obliged, in addition to his functions by giving the plaintiff an amount of ...... compensation for the benefit of the part of the subject of advocacy of both real estates mentioned
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
316
319
https://alaw.mosuljournals.com/article_160638_a87708cd0cf9471e99d972b37a31c1d5.pdf
dx.doi.org/10.33899/alaw.2011.160638
Article on the web - Definition of cellular banks
Fathi Ali
Fathi
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
At the beginning of the third millennium, the mobile information and network market witnessed rapid development in wireless and mobile technologies, making the workload indicators in this market grow significantly. By the third millennium, the third generation of mobile phones emerged "d3" from the unified system of telecommunications and mobile digital wireless networks, which aims to harmonize and standardize the various mobile systems in Asia, Europe and America in the global communications network called "International Mobile Telecommunications IMT 2000" In different environments Supports multimedia and are connected with the Internet and the "Web" in portable personal devices
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
320
331
https://alaw.mosuljournals.com/article_160645_9f2070269ef9bd5908f4e0f4dc88f35c.pdf
dx.doi.org/10.33899/alaw.2011.160645
The legal system for reducing the capital of private funds companies - a comparative study
Ma'an Abdulraheem Abdul Azeez
Joeyhan
author
text
article
2011
ara
The reduction of the capital of private funds companies is a measure taken by the public authority. It is based on serious economic reasons and reasons for the reduction of the company's nominal capital, a certain amount, accompanied by the approval of the competent authority, and the company's creditors objecting to the decision. The company uses its capital to reduce its capital for several reasons. It may resort to this measure because of the increase in capital from its actual need, or because of the lose it incurs. The reduction of the company's capital is different from that of its shares, as it uses the shares only in cases where the legislator permits the issuance of shares instead of the shares that have consumed their nominal value. As in the case of companies that acquire a concession by investing in a public facility. The reduction is also different from the case of the company distributing the profits of the sham, as this process detracts from its capital, but it is illegal by law and requires the civil and criminal liability of those who carry out this process. The capital of private equity companies may be reduced in several ways. A reduction may be made by cancelling a certain number of shares of the company, by reducing the nominal value of its shares or by buying the company for its shares. The Iraqi legislator has taken the first way only. The Jordanian legislator has only taken the second method, both the Egyptian and French legislators of the company shall reduce their capital, in all the said ways. The company must take into account the reduction of its capital as stipulated in the law of the conditions and procedures, as the reduction should not lead to the descent of the capital of the company from the minimum prescribed by law and take into account the principle of equality of shareholders and should be done by A decision of the General Authority of the Company in accordance with the majority stipulated by the law, as well as the need to obtain the approval of the competent authorities as a register of companies in Iraqi legislation. The reduction of capital may affect the interests of the Company's creditors. This may lead to a reduction in the general guarantee of the capital of the company, so the comparative legislation provides the right of the creditors of the company, whether they are holders of loan bonds or otherwise to object to the reduction decision in accordance with special procedures, and the minority shareholders may object to the reduction decision if Was also affected by their interests, as they may in accordance with the law of Iraqi companies to appeal the decision whether administrative or judicial.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
332
333
https://alaw.mosuljournals.com/article_160639_561a94c47a15bd8fd059fa21437a72a2.pdf
dx.doi.org/10.33899/alaw.2011.160639
The Obligation of Delivery of the Seller in the International Contract of Sale of Goods According to the Vienna Convention of 1980 - Analytical & Comparative Study
Nagham Hanna
Nanees
Private Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
This thesis dealt with the seller's obligation to extradite on the contract for the international sale of goods in accordance with the Vienna Convention of 1980, an analytical study of the obligation to extradite in the Convention in accordance to the Hague Convention 1964 whenever needed. The Vienna Convention has regulated this obligation as the material element of the seller's obligations. It is not the transfer of ownership of the sale that concerns the contracting parties to the international sale contract but the fulfilment of the seller's obligation to deliver the sale. Therefore, delivery under the international sales contract is the placing of the goods at the disposal The buyer and enable him to control and benefit from the intended use of it without diverting Hail without it. Therefore, delivery within the framework of the international sale contract is the placing of the goods at the buyer's disposal and enabling him to control and make use of the intended use without preventing it.The seller has an obligation to deliver the goods and their special documents, and the delivery must be made in accordance with the agreement at the specified time and place unless the parties agree otherwise. The seller must deliver goods identical to those agreed in terms of quantity or quality, as well as in terms of packaging and packaging. The Convention has been determined at the time of the availability of conformity at the time of the transfer of the loss. The goods sold in the place of delivery are the primary objective of the contract of sale. International conventions require that the place of delivery be sufficiently assigned to indicate that the goods are the subject of the contract and that in order for the seller to prepare for its full delivery obligation it must deliver the same quantity agreed upon in the contract without reduction or increase.The obligation to conform is assigned to an undertaking by the seller to provide the goods and their documents in accordance with the contract and the applicable law. The Vienna Convention on the International Sale of Goods applies only to the sale of goods, ie, the sale of movable property rather than real estate, as is evident from its title. The seller has an additional obligation required by the nature of the sale: the seller's obligation to appoint the seller. Privatization is the first phase of delivery of goods more frequently than the word "secretion" in the field of international trade law, meaning secrecy in the field of civil law.For the conformity, the Vienna Convention regulates how the goods are considered identical and the seller's right to repair the defect of conformity under certain conditions, and the duty of the buyer to inspect the sale either before or after the transfer, and the seller must notify the buyer of the non-conformity within a reasonable period of discovery of the defect or of the time it should have discovered it. The seller must deliver goods free of any right or claim to others, otherwise, it would be in breach of its obligation to deliver and the buyer is guaranteed to the entitlement of these goods to others unless the buyer agrees to take the goods with such a right or claim and thus waives his right In warranty.The Convention has imposed certain penalties on the seller who is in breach of his obligation to extradite, and these penalties are either original, such as in-kind implementation, termination and reduction of the price, and maybe complementary, such as compensation and interest, if the conditions of any of these sanctions are met, They can be combined with compensation. If the purchaser uses any of the original penalties to return to the seller, it does not lose its right to claim damages under the Convention. The buyer may give the seller an additional period of reasonable duration to carry out its obligation and, prior to the expiry of this period, His agreement only if the seller has received notice from the buyer not to execute in this period. The buyer is entitled to use the termination penalty whenever the failure of the seller to perform the delivery obligation constitutes a material breach. The agreement permits termination, especially if the seller does not deliver the goods in the reasonable additional period specified by the buyer or the seller declares that he will not deliver them during that period. Since the Vienna Convention established sanctions when the seller breached its obligation to extradite, it specified in its provisions certain cases under which the seller was exempt from contract liability if it was proved that there were certain reasons for the breach, either because of an impediment to the execution or due to the act of the injured party (the creditor) or the act of others, as well as under the express agreement between the parties to the exemption.The Convention also regulated one of the issues of paramount importance in contracts for the international sale of goods, namely, the transfer of risk or "liability for loss" from the seller to the buyer. The parties may regulate the matter in their contract either by explicit provision or by the use of a commercial term, In this regard, the Convention has linked the loss of goods to their delivery. Delivery is considered as the basis for the transfer of risks. In international sales, the basis for risk or loss must be built on delivery, not on the transfer of ownership alone. International agreements did not regulate the issue of transfer of ownership This study deals with the obligation of the seller of delivery in the international contract of sale of goods according to the convention of Vienna of 1980. It is an analytical study of obligation of delivery with the comparison of Hague convention of 1964 when this comparison is necessary. In fact, the Vienna convention organized this obligation as far as it is the important material element of sale in the obligation of the seller. What is important for the contracting parties in the international contract of sale is not the transfer for ownership, but the honnour the obligation of delivery of goods. Therefore, within the frame of the international contract of sale the delivery is to put the goods under the disposal of the buyer and enabling him to control them and make use of them. Of course, the seller has his own obligation to deliver the goods with all the required documents. Delivery must take place according to an agreement about the time and the place unless there is another agreement. Moreover, the seller must deliver the goods according to the agreed specifications, there quantity and there quality and packaging them. The convention precise the time of transfer with the terms of delivery. As for the place of delivery, it is the ultimate objective of the contract. Thus, the convention insists on the determination of the place of delivery. This means that the seller has honoured his obligation completely as far as he delivered the required quantity as specified by the contract. The obligation of the seller contains also giving all the goods with the notes and documents according to the contract and to the applicable law. We should bear in mind that the convention of Vienna is applied only to the selling of movable and not immovable. Another obligation is put on the part of the seller namely specifying what he sells. This is considered as the first step in the process of delivery. The convention of Vienna put all the agreement of the obligation of conformity and the right of the seller to mend any defect of conformity according to certain conditions and the duty of the buyer to examine what is sold before or after transporting it. The seller must inform the buyer within certain duty from the time, he has discovered the defect. In return, the seller must deliver his goods in a way, which satisfies the buyer. Otherwise, he will be accused of violation of his obligation. Certain sanctions are imposed by the convention of the part of the seller who violated his obligation concerning his delivery. These sanctions might be original as execution and annulation and reduction of price or it might be complementary as the compensation and interest, when all the conditions are met. In fact, it is not possible to mix these sanctions with the compensation when the buyer uses on of these sanctions he will not lose his right to ask for any compensation according to the convention. Moreover, the buyer has the right to put a supplementary delay for the seller in order to respect his obligation and honour it. He will not be able to use these sanction before the extinction of the delay when the seller received and announcement from the buyer because of not executing it during this period. On the other hand, the buyer has the right to use the sanction of annulation when the seller fails in delivering, this will be considered as one of the fundamentals violation. The convention will allow the annulation if the seller does not deliver the goods during the supplementary delay determined by the buyer of the seller declares that he will not deliver the goods during that period. When the convention of Vienna has put sanctions in case of any violation from the part of the seller it specifies certain cases exonerating the seller from the responsibility when he justifies that violation and gives certain reasons leading to that violation either there is an obstacle preventing him from execution or because of the victim (or the third part according to explicit agreement between the two parties) concerning the exoneration, the convention arranges one of the most important questions in the contract of sale namely the transfer of risks. In this concerned, the two parties might reach an agreement by explicit text. In this case, the agreement may contain certain rules about this subject. The delivery is important for the transfer for risks. In the international sales, the transfer of risks must be taken into consideration and not the transfer of ownership, this is due to the fact that the international convention never concern with the transfer on ownership.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
334
336
https://alaw.mosuljournals.com/article_160646_066f61543b5e5df2515986def2e75e2e.pdf
dx.doi.org/10.33899/alaw.2011.160646
The principle of the applicability of public utilities for change and development - A comparative study in the development of economic public utility activity
Hasan Mohammad Ali Hasan
Al-Banan
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
The principle of the applicability of the rules of public utilities for change and development means that the administration has the right to amend the legal rules governing the functioning of the public utility, as well as the development of its management methods so as to be constantly responsive to the developments of needs and to enable its services to the beneficiaries at the lowest cost and in better ways. Thus, this principle has two aspects: first: the authority of the administration to modify and terminate the administrative contracts concluded by the economic public utilities, and the second aspect: the authority of the administration to develop the methods of managing economic utilities.The first aspect has attracted attention through studies, research and academic letter. The second aspect has not received much attention, despite the tremendous developments in the methods of managing public utilities, which are still ongoing to date. We can summarize these developments in two things: first: the private administration of economic utilities, and the second: the application of private law to these utilities. Economists add a third order, which is the privatization of economic public utilities. The private administration prepares a method of privatization, but legalists restrict the term privatization to cases of transfer of ownership of projects from the public sector to the private sector. Thus, the private management of economic utilities outside privatization is only an evolution in the management of economic public utilities as one of the ongoing developments in the management of this type of utility.There are many methods of private administration of economic utilities, such as the mixed economy. Many countries have resorted to it after they have refrained from direct exploitation (Rigi), public institutions and bodies, as well as the contractual approach to managing economic utilities, as new contracts, previously unknown, such as leases, management and sharing of exploitation, have emerged, but the most recent contract came out of the womb of the oldest administrative contracts, the contract of commitment as many countries have come to the modern development of this contract is the contract of B.O.T.The legal systems have recently defined the method of licensing, which is a non-contractual method for countries to resort to in many areas, most notably mobile phones.As a result of increased management recourse to the special management of economic public utility management, the application of the rules of private law has expanded, and this has been reflected in the use of the arbitration system for the settlement of administrative contract disputes, which has arisen under the rules of private law. One of the aspects of the application of the rules of private law is the application of the rules of commercial law to economic public utilities, the status of their employees, as well as the status of beneficiaries and non-beneficiaries in the face of economic public utilities. The essence of what we have reached is that the methods of managing the economic utilities in Iraq were not to meet the minimum of ambition of the beneficiaries of the services of these facilities, especially infrastructure services of water, electricity, sewage and telephones, and we are all aware the deterioration in the level of these services, which led us to we urgently demand the introduction of modern methods in the management of these utilities, which we presented to them, explaining its negative aspects before its positives. The methods of managing economic public utilities are numerous and sophisticated, and we can resort to the method of commitment in its evolving form, which is the holding of BOT in the field of basic services. It is also possible to resort to delegating the management of public economic utilities to the private sector. The latter can be contracted to manage economic utilities that require technical expertise and possibilities not available in the public sector. It also commended the administration in Iraq for resorting to the method of licensing in the field of mobile phones and we wish the administration to expand the recourse to it in other areas such as the transfer of oil pipelines, and the field of internal transport. We also called on the Iraqi legislator to authorize the administration to resort to the arbitration system in the field of resolving the disputes of administrative contracts for economic public utilities to encourage the private sector to enter into the fields of economic development. We have presented the methods of management of economic utilities and the developments of the comparative approach with the French and Egyptian legal systems, hoping to benefit from their experience in the management of economic public utilities
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
337
339
https://alaw.mosuljournals.com/article_160640_95d8212e6a67112a7ecee9513e2bddaf.pdf
dx.doi.org/10.33899/alaw.2011.160640
The Income tax source in Iraqi tax Legislation
A comparative study
Abd Al Basit Ali
Al Zobaidi
Public Law, Faculty of Law, University of Mosul, Mosul, Iraq
author
text
article
2011
ara
The system of funds is one of the most important legal centres that lead to disputes of laws because money is the result of work and humanitarian efforts to all human beings wherever they are and repeated every day.The income tax source is the item subject to the tax or the object of the tax burden. This source may be a person or property. therefore taxes may be divided into taxes on persons a taxes on property which may be single or multiple and may be unified or specific.Thus, tax legislation differed from those that were introduced in the form of the Egyptian tax law, and some of the legislations still adopt the tax system despite the issuance of new legislation such as the Syrian Law. The Jordanian and Iraqi legislations are in close proximity to the unified taxation system except for revenues resulting from the real estate, and that the introduction of this system, or it may be due to the circumstances of each country and the extent of dependence on direct taxes or indirect taxes to cover the State's ongoing and increasing expenditures to achieve economic, political, social and financial aims each political regime attempts to achieve .The process of identifying the tax source is considered a precise matter in regulating tax and the first work done by the legislator when regulating taxation is to select the source on the tax is imposed. The first chapter deals with the theoretical study of income tax and includes four chapters: Preliminary chapter: The essence of the income tax source first section: The theoretical study of the income tax source. and is includes for chapters as follows: First chapter: The nature of the income upon which the tax is imposed. Second chapter: The determination of the income tax source concerning the object. Third chapter: The determination of the income tax source concerning the person. Fourth chapter: The determination of the income tax source concerning the place. Second section: The Practical study of the income tax source and includes also four chapters. First chapter: The revenue resulting form labour. Second chapter: The revenue resulting form capital. Third chapter: The revenue resulting form labour and capital. Fourth chapter: non-periodical income.The research concluded with a number of results, the most important of which are: 1- The Iraqi tax legislator took the principle of taxing net income rather than total, thus complying with the majority of tax legislations, ie, he took the principle of deducting the cost of gross income to reach net income and transferring it to taxable income after deduction of personal exemptions and permits. 2. The Iraqi tax legislator has taken the broad concept of costs as it provides for the reduction of many expenses and is not directly related to the production of income such as donations, legal maintenance and insurance. 3. The Iraqi tax legislator did not give a precise and clear definition of the meaning of income. In paragraph (2) of Article (1) of the law, however, the concept of income is defined as "the net income of the taxpayer from the sources specified in Article 2 of the law", which is not considered a definition In terms of scientific and technical, and is in line with the tax laws compared to the comparative census of the sources and the good work of the Iraqi tax law because there are difficulties that may challenge the definition and open a wide area of divergence of opinion and diligence. 4. The Iraqi tax legislator took mainly the criteria of residence and source of income but did not ignore the criteria of nationality and home and used them in the field of determining the standard of residence. The Iraqi tax law discriminates between Iraqi, Arab and foreign residents, and distinguished between the establishment of natural and moral persons. The Iraqi tax legislator has taken the tax year, and the concept of the year in the Iraqi Income Tax Law has different concepts (the year of income, the estimated year, the accounting year). The Iraqi legislator came out of the general rule and the tax on profits realized in less than or more than a year, Some entries are subject to non-discretionary years and tax is imposed on profits that accrue in the accounting year and not the estimated year. 6. The Iraqi tax legislator subjected the profits of illegal income to income taxes despite the fact that the Iraqi Income Tax Law did not deal with the extent to which the profits of illegal businesses were subject to or not. 7. The Iraqi Income Tax Law did not stipulate capital gains on income tax, and the financial authority in Iraq tended not to subject capital gains to income tax. 8. The Iraqi tax law has followed the same approach as most of the tax legislation in the subject of the profits of the business of income tax and has been expanded in order to achieve its financial objectives of the Treasury and the largest available as possible.
Al-rafidain of Law
College Of Law-University of Mosul
1819-1746
16
v.
51
no.
2011
340
342
https://alaw.mosuljournals.com/article_160647_2ef0bebb69a3e5be9ea5da343371d9f7.pdf
dx.doi.org/10.33899/alaw.2011.160647