المنازعة الضريبية
Other Title(s)
Tax dispute
Joint Authors
الموسى، سعد عطية حمد
غادة حياوي لازم
Source
مجلة كلية القانون للعلوم القانونية و السياسية
Issue
Vol. 9, Issue 32، ج. 2 (31 Mar. 2020), pp.123-159, 37 p.
Publisher
University of Kirkuk College of Law and Political Sciences
Publication Date
2020-03-31
Country of Publication
Iraq
No. of Pages
37
Main Subjects
Topics
Abstract EN
Tax dispute is controversial in many respects.
There is disagreement over its definition, adaptation, nature, and its inherent jurisdiction.
In terms of its definition, some define it narrowly and only include disputes of appreciation and collection, while others expand its definition of disputes arising from and others are of a special nature.
In terms of the type of dispute, some of them are of a personal nature.
Some see it as objective in nature, while other construe it as a mixed nature, as it may combine both personal and objective character.
As in the case of the taxpayer's appeal against the decision to impose a tax on him, and claims that they imposed more than the real value of them and demands at the same time to recover the amount over the real amount.
In terms of the competent authority in its view, some believe that the ordinary judiciary is the original jurisdiction, while others believe that the tax dispute of the share of the administrative judiciary, and others argue that the task of resolving the tax dispute to a specialized judicial body because of the self-characterized by this dispute compared with other civil or administrative disputes.
American Psychological Association (APA)
الموسى، سعد عطية حمد وغادة حياوي لازم. 2020. المنازعة الضريبية. مجلة كلية القانون للعلوم القانونية و السياسية،مج. 9، ع. 32، ج. 2، ص ص. 123-159.
https://search.emarefa.net/detail/BIM-1267253
Modern Language Association (MLA)
الموسى، سعد عطية حمد وغادة حياوي لازم. المنازعة الضريبية. مجلة كلية القانون للعلوم القانونية و السياسية مج. 9، ع. 32، ج. 2 (2020)، ص ص. 123-159.
https://search.emarefa.net/detail/BIM-1267253
American Medical Association (AMA)
الموسى، سعد عطية حمد وغادة حياوي لازم. المنازعة الضريبية. مجلة كلية القانون للعلوم القانونية و السياسية. 2020. مج. 9، ع. 32، ج. 2، ص ص. 123-159.
https://search.emarefa.net/detail/BIM-1267253
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1267253