الأساس القانوني لمسؤولية الشركة القابضة في ظل أحكام التشريع العراقي

Abstract EN

The issue of the legal basic for the liability of the holding company is one of the important issues that the practical necessity necessitated to take note of, and this importance comes through the role that the holding company plays as a company that controls other subsidiary, as this control may not make it irresponsible whenever it commits a illegal act or abuse in management of the subsidiary.

due to the absence of the Iraqi legal organization on this issue, the need to write this research was required.

we began the research with an introduction in which we explained the circumstances that led to the existence and development of the holding company, its location, the extent of its control over another company, and its perpetration of illegal activities requiring its responsibility.

then we divided the search into two topics, we devoted the first topic to clarifying the concept of the holding company, which in turn is divided into two requirements, we identified in the first demand the definition of the holding company and in the second demand we dealt with the properties of the holding company, while the second topic we dealt with cases of the holding company’s responsibility in managing the subsidiary company and this it was divided into two requirements, the first demand included the illegal act done by the holding company in managing the subsidiary company, while the second demand mentioned the abuse of the holding company in managing the subsidiary.

we concluded our research with a summary that includes the most important results we reached in addition to the recommendations.