Examination of tax distribution in the rulings of the Court of Administrative Justice

Document Type : Original Article

Authors

1 PhD Student in Public Law. Faculty of Law, Qom University, Qom

2 Assistant Professor of Law, Najafabad Branch, Islamic Azad University, Najafabad, Iran and Department of Law and Political Science, Qom University, Iran

3 Associate Professor, Department of Public Law. School of Law. University of Qom

Abstract

The rulings of the General Assembly of the Administrative Court of Justice are considered sources of law due to their binding nature. This study aims to critique one of the tax disputes regarding the inclusion and non-inclusion of tax on the division letter. In this regard, the Ministry of Economic Affairs and Finance has issued a circular on the division of immovable property and real estate subject to the need to obtain a certificate and pay taxes on the transfer of property, but the General Assembly of the Court of Administrative Justice found this issue illegal and annulled. Given that there is disagreement about the nature of the division letter, it is better to resolve it legally first and then comment on the inclusion or non-inclusion of taxes.
Another issue; The revocation of the above-mentioned directive is due to the contradiction with the law by the Court of Administrative Justice. Some countries with advanced legal systems have adopted this approach. Therefore, it is expected that by eliminating legal loopholes, it will pave the way for such an approach in our country's tax laws.

Keywords

Political Sociology of Iran
Volume 5, Issue 9
November 2022
Pages 1479-1496

Files

Share

How to cite

Statistics