The Filter’s Role in ending of commercial companies in the Iraqi and Comparative Law

Abstract

There are many reasons that end the operations of commercial companies, when the role of the filter of companies comes into view in appealing its procedures to finish the legal role of company , as filtering for this purpose is considered as a mandatory procedure and an inevitable result for companies in case of their elapsing , and the significance of existence or having certain qualifications so it could finish this procedure; The work of the filter of commercial companies could be secret due to the its role and task which would not be performed without the sides of legal accountability . This could be shown in its contractual , shortening and even criminal side, because of failures that could accompany the filter’s work if he was not at the required level which could damage the companies or some of them .In view of the changes in many economic foundations that are affected by the frames of legislative rules in the second millennium, and the big changes that have occurred in our beloved country especially in the philosophy of its legislative system which have affected by the latest developments . Reference is also made to the weaknesses in Iraqi legislation guided by other relative legislation and the opinion of specialists.