The legitimacy of Administrative Commissions in tax related pleas and its constitutionality and scope

Abstract

The research is an attempt to re-submit tax disputes the administrative jurisdiction of the administrative judiciary in Iraq, which needs to be Astosaq promises, and expand the area of competence, as this research call for legislative amendments to the extent consistent with the Constitution of the Republic of Iraq for the year 2005, and correct the course of the Federal Court in its understanding of the term "appeal "in Article / 100 of the Constitution.