{"id":4116,"date":"2024-09-13T11:46:29","date_gmt":"2024-09-13T11:46:29","guid":{"rendered":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=4116"},"modified":"2024-09-13T11:46:29","modified_gmt":"2024-09-13T11:46:29","slug":"the-college-of-law-discusses-a-masters-thesis-on-the-competent-authority-to-consider-appeals-arising-from-the-application-of-decisions-and-provisions-of-the-customs-law-no-23-for-the-year-1984-am","status":"publish","type":"post","link":"https:\/\/en.colaw.uobaghdad.edu.iq\/?p=4116","title":{"rendered":"The College of Law Discusses a master’s thesis on the Competent Authority to Consider Appeals Arising from the Application of Decisions and Provisions of the Customs Law no. (23) for the year 1984 amended"},"content":{"rendered":"

The college of law at the University of Baghdad discussed a master’s thesis in the public law of the student (Hadeel Nizar Nassif), tagged with(the authority competent to consider appeals arising from the application of decisions and provisions of the customs law no. (23) for the year 1984 amended), on Tuesday, corresponding to 10\/9\/2024 on the conference hall at the college.<\/span><\/strong><\/p>\n

The thesis aims at the role that the authority on which the task of considering appeals against Customs decisions and judgments can assume in the field of accuracy in the application of legislation and ensuring the rights of customs taxpayers as well as protecting the rights of the public treasury. The tax dispute involves two conflicting interests, the interest of the taxpayer of the tax debt on the one hand and the interest of the tax administration on the other.<\/span><\/strong><\/p>\n

The thesis included two chapters, the first of which dealt with the organizational structure of the authority competent to consider tax disputes in the Iraqi legislation and the second chapter the appeal of customs rulings.<\/span><\/strong><\/p>\n

The thesis came out with several recommendations, the most important of which is proposing to the Iraqi legislator to amend the customs law in force no. (23) for the year 1984 amended by canceling the text of Article (74) of it and stipulating clearly and explicitly the jurisdiction of the administrative judiciary to adjudicate tax appeals, the need to amend the text of Article (100) of the Constitution of the Republic of Iraq for the year 2005 which stated that \u201cit is prohibited in the laws to provide for the immunization of any action or administrative decision from appeal\u201d by making the immunization attended by judicial control and not limited to the appeal stage only.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

The college of law at the University of Baghdad discussed a master’s thesis in the public law of the student … more<\/span><\/a><\/p>\n","protected":false},"author":157,"featured_media":4119,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3,5,9],"tags":[],"class_list":["post-4116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news","category-public","category-9"],"yoast_head":"\nThe College of Law Discusses a master's thesis on the Competent Authority to Consider Appeals Arising from the Application of Decisions and Provisions of the Customs Law no. 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