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الرئيسية > قواعد المرافعات والإثبات في من...>الوصف

قواعد المرافعات والإثبات في منازعات الضرائب المباشرة: دراسة مقارنة

العنوان بلغة أخرى: Rules of Pleadings and Proof in Disputes Direct Taxes: Comparative Study
المؤلف الرئيسي: ناصر، أمل جبر (مؤلف)
مؤلفين آخرين: الهلالي، علي هادي عطية مطر (مشرف)
التاريخ الميلادي: 2015
موقع: الناصرية
التاريخ الهجري: 1436
الصفحات: 1 - 237
رقم MD: 795956
نوع المحتوى: رسائل جامعية
اللغة: العربية
الدرجة العلمية: رسالة ماجستير
الجامعة: جامعة ذي قار
الكلية: كلية القانون
الدولة: العراق
قواعد المعلومات: Dissertations
مواضيع:
قانون المرافعات | الإدارة الضريبية | قانون الإثبات | القضاء الإداري | القوانين والتشريعات | المنازعات الضريبية | المشروعون العراقيون | العراق
رابط المحتوى:
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24 صفحة الأولى     

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المستخلص: That the rules of Pleadings and Evidence, which apply to disputes direct taxes as public legislative for each unless otherwise specified in its law privacy is attributed to self-tax law and the nature of the technical characteristic, because it governs the relationship that Arise between two unequal in their positions legal two (in charge of representing the party weak in the tax treatment on the one hand, and Financial authority, which represents the Authority side in this equation, on the other hand, as to be armed by means of public authority being sought to achieve the overall interest of the interests of the state and the rights of the Treasury, while seeking taxpayer to achieve the personal interests of less importance for the public interest. This Privacy rules of pleadings and evidence applicable to disputes direct taxes necessitated necessarily to not apply these rules in the same manner in the law of pleadings and Evidence, as it should adaptation of those rules in order to fit with the self-tax law, and the adaptation of legal texts is to develop the rule of law in line with the status of each case freed or is the process of appropriate text, if any, to the rule of a particular issue is not provided on the organization. And look the privacy rules of pleadings applicable to disputes direct taxes and clear in various aspects, including the associated Reports including the associated condition of stakeholders, which should be his presence to consider the dispute by the judiciary or the relevant authorities jurisdiction, and to stabbed in the verdicts privacy distinct in the laws of direct taxes in terms of duration and methods of appeal and the competent authority to hear the stabbed. Also, the rules of pleadings applicable to constitutional stabbed of tax privacy due to the offered the rules of legal tax is the owner of potential stakeholders and that is the offered by obviating him any stakeholders despite the fact that the legal basis characterized peek and abstraction, and everyone interlocutor provisions of the legislation given to self-tax law that facilitated the knowledge of influenced by the potential texts, that made telling them clearly, and popped the importance of the protection of its legal status is threatened, as represented censorship addressed in the legislation Egyptian and which did not take out the Iraqi legislature departure from the principle (that the judiciary is required, and where no stakeholders no a lawsuit, and judge does not spend more than requested liabilities).

While showing the privacy rules of evidence applicable to disputes direct taxes in other aspects imposed on the legislature taxation Iraqi as well as his counterpart legislator Egyptian tax out some general rules stable in the proof and which ones (it is not permissible for the opponent that faking evidence for himself, and the opponent does not force the provide evidence against himself, when he committed the charge of the maintenance of books and records and submission of India settling accounts taxation, where they allowed him that faking evidence, at the same time forced him to give evidence against himself when he imposed upon the bookkeeping and records and submit them when settling accounts tax, also took two lawmakers on the base that (The original it is clearance ) when committed the charge of the performance of the tax due date with the origin in the area of taxation is patent pending in charge of the tax debt. What was this out to these general rules stable in proof only for self ¬tax law, which necessitated the legislature and the elimination of the tax in many cases, the transfer of the burden of proof from the taxpayer, a prosecutor disputes tax to the financial power and forcing it to do with it represents a party defendant in this dispute, given they are winning papers and documents related to disputes which is the basis of proof, it is equipped with a pre-evidentiary for her and for the costly both in time that stands where the taxpayer (the plaintiff) an abstract of this evidence and it can not define the concept precisely, so as to facilitate the proof and rounded centers legal differentiated between the taxpayer and the financial authority, It is noticeable that the methods of proof in the area of taxation vary the strength and weakness, where comes the evidence written in the introduction to methods of proof while weakening the role of the certificate in proof taxation and not be to the Swear of any role in proving the dispute tax given to self-tax law, where they appear privacy disputes direct taxes for the means of proof are evident in the Swear, as it is excluded from the scope of proof in tax disputes and incompatible with the nature of the dispute and that the administration be one of its edges. It also manifested the privacy of the preview as one of the means of proof in disputes of direct taxes in the original that the preview is optional unless you are the only means for a taxpayer to prove his claim, then the court must answering it, and move on to the Tax Department to view the file in charge, since in these disputes abound cases where the sampling is the only way the taxpayer derived from that recognition in civil concerning particular incident makes it not need to proof, as he settled the dispute in the matter before deciding the lawsuit, otherwise acknowledge in disputes direct taxes, as it does not resolve the conflict, it could lead to a conflict between the taxpayer and the financial authority, especially if it is not satisfied that the recent honestly tax declaration submitted by the taxpayer. Was approved by the legislature and the judiciary as well as the Iraqi and Egyptian number of clues that have had an important role in resolving tax disputes between the taxpayer and the financial authority.

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