المركز القانوني لهيئة الرقابة الشرعية : دراسة في قانون المصارف الإسلامية العراقي

Abstract EN

Islamic banks are one of the new economic and legal experiences within the framework of the business process environment, where they did not appear until not long ago, as their emergence dates back to the last third of the last century as a result of many reasons and factors, perhaps the most prominent of which is the great desire among Muslims to deal with banks that adopt standards and principles Islamic law as a basis for its financial dealings.

And to ensure that these banks carry out activities consistent with the provisions of Islamic Sharia and meet the desire of investors, the Iraqi Islamic Banking Law stipulated that there should be a body called the Sharia Supervision Board that undertakes to monitor these banks and also issue fatwas on transactions that need juristic opinion, and this body consists of a number From the people defined by the law and the regulations pertaining to the Sharia body, as well as the conditions that must be met by these members and between how they are formed, and on the other hand, the law stipulated the powers and tasks assigned to this body with determining what actions the law deems prohibited by the body do.