نطاق رقابة المحاكم الدستورية على التشريعات الضريبية

Other Title(s)

Scope of oversight by constitutional courts over tax legislation

Author

حطيحط، علي عبد الهادي حميد

Source

مجلة دراسات البصرة

Issue

Vol. 17, Issue 44 (30 Jun. 2022), pp.413-430, 18 p.

Publisher

University of Basrah Basrah and Arab Gulf Studies Center

Publication Date

2022-12-31

Country of Publication

Iraq

No. of Pages

18

Main Subjects

Law

Topics

Abstract EN

In every state there must be a constitution that is superior to the rest of the other legislation in the state.

And, this constitution includes the general rules for regulating power, rights and freedoms that are often stipulated in the constitution.

The constitution often provides this protection for its rules, by stipulating the existence of a supreme judicial authority represented by the Constitutional Court entrusted with protecting constitutional legitimacy and addressing any violation that the constitution may be subjected to.

It is exposed to a violation or aggression against its constitutional rule.

This is why we find that the constitutional courts have a great role in protecting the constitution, as well as interpreting its rules and drawing a work map for the ordinary legislator so that he does not fall into the same mistake in case he violates the constitutional controls.

American Psychological Association (APA)

حطيحط، علي عبد الهادي حميد. 2022. نطاق رقابة المحاكم الدستورية على التشريعات الضريبية. مجلة دراسات البصرة،مج. 17، ع. 44، ص ص. 413-430.
https://search.emarefa.net/detail/BIM-1380009

Modern Language Association (MLA)

حطيحط، علي عبد الهادي حميد. نطاق رقابة المحاكم الدستورية على التشريعات الضريبية. مجلة دراسات البصرة مج. 17، ع. 44 (حزيران 2022)، ص ص. 413-430.
https://search.emarefa.net/detail/BIM-1380009

American Medical Association (AMA)

حطيحط، علي عبد الهادي حميد. نطاق رقابة المحاكم الدستورية على التشريعات الضريبية. مجلة دراسات البصرة. 2022. مج. 17، ع. 44، ص ص. 413-430.
https://search.emarefa.net/detail/BIM-1380009

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش : ص. 427-428

Record ID

BIM-1380009