Public Law
mohammad ghsem tangestani; Abbas tavazoni zadeh; Mohammad Hossein Sadeghi
Abstract
Given the expansion of the role of the state in society and the consequent increase in relations and disputes between the governed and the government, leaving the resolution of all these disputes to the judiciary is neither possible nor desirable. Accordingly, the design of internal organizational mechanisms ...
Read More
Given the expansion of the role of the state in society and the consequent increase in relations and disputes between the governed and the government, leaving the resolution of all these disputes to the judiciary is neither possible nor desirable. Accordingly, the design of internal organizational mechanisms to expedite the resolution of administrative disputes under the title of "Administrative pre-trial" as one of the alternative methods of resolving these disputes, has been considered by policy makers of various legal systems; However, the idea is still controversial in some countries. Given the practical experiences of the French and British legal systems, the present article seeks to answer the question by a descriptive-analytical method to what extent the prediction of the preschool institution is compatible with the requirements of the Iranian administrative law system? Separating the Administrative pre-trial body from the quasi-judicial and judicial oversight bodies, it seems that the interpretation of the will of the founding power on the one hand and the provisions of important laws such as the law of permanent provisions of the country's development plans and the law of the Sixth Development Plan and Existence The existing Administrative pre-litigation mechanisms in some executive bodies all confirm that not only is pre-litigation legally possible, but also its recognition in order to reduce the volume of cases before the Administrative Court of Justice, at least in the case of some important and recurring cases. its necessary.
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 ...
Read More
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.