Public Law
vali rostami; Seyyed Mohammad Mehdi Ghamami; Amirhossein Aslezaeim
Abstract
The nature of local council taxes is not explained in any of the relevant laws and regulations, despite the precedent of Approval, the amounts paid to the government and its direct connection with public rights. As a result, various inferences have been made from this concept, and many tensions have ...
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The nature of local council taxes is not explained in any of the relevant laws and regulations, despite the precedent of Approval, the amounts paid to the government and its direct connection with public rights. As a result, various inferences have been made from this concept, and many tensions have been created between legislators and taxpayers, and a major capacity and power of regulatory bodies have been engaged in this issue. Also, the requirements explained in the lawsuits of the Judicial Oversight Body of the Administrative Court of Justice have not been sufficiently deterrent in reforming this process. Therefore, in line with the answer to the question of what is the concept and the nature of taxes approved by local councils in Iran's legal system, with a descriptive-analytical method and by analyzing similar concepts and trends in legal documents and decisions of the Administrative Court, the nature of local taxes as a concept corresponding to the presentation Direct service to the same source of collection of taxes at the same time or in the context of time before receiving and after receiving taxes, and we found that the element of service is an inherent basis of this nature that the approval of taxes, its sources and place of expenditure is linked to it and in case of non-compliance with the elements of the definition, basically, the imposition of taxes is distorted.
Criminal Law
vali rostami; Sina Rostami; Hasan Kabgani
Abstract
The point of departure for the law and the sign of adherence to the rule of law is the existence of a constitution in any country. In the legal system of Iran, the safeguarding of the constitution is enforced by the Guardian Council and the Judiciary. Nevertheless, the Guardian Council seems not to be ...
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The point of departure for the law and the sign of adherence to the rule of law is the existence of a constitution in any country. In the legal system of Iran, the safeguarding of the constitution is enforced by the Guardian Council and the Judiciary. Nevertheless, the Guardian Council seems not to be fully in line with the principles of fair trial enshrined in the constitution. Because by reviewing the legal and fundamental principles of the Code of Criminal Procedure, approved in 2013, one may easily realise that some of the provisions of this law are in conflict with the principles of fair trial enshrined in the constitution. Accordingly, it seems necessary to analyze the existing conflicts as well as to examine the possibility for court judges to invoke the constitution, as well as the non-implementation of legal articles contrary to the principles of the constitution. The present study uses a descriptive-analytical method to measure the compliance of ordinary laws related to the principles of superior proceedings and in case of changes and non-compliance, to describe the guarantee of implementation of these discrepancies. The results indicate that the Code of Criminal Procedure, passed in 2013, despite the great progress made in observing the principles of fair trial enshrined in the constitution, in cases related to the right to appoint a lawyer and the publicity of dealing with political and press crimes, the principles related to the separation of powers and other cases, still contain sentences contrary to the spirit of the Constitution.