Issue 9

The legal status of the sponsor in kind

Nada M. Thanon; Nada S .Mullah Aalw

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 1-75

Reference has been made to the bailsman in rem in scattered places of the Iraqi civil law. Moreover, bailsman in rem in rem has not attracted the attention of jurisprudence in spite of the abundant writings on personal insurance and insurance in rem. Therefore, this study aims at determining the legal position of the bailsman in rem who makes an insurance in rem through an insurance or possession mortgage, whether real or movable, to insure the fulfillment of an obligation on the part of another person
To determine the legal position of the bailsman in rem, we must identify and distinguish him from others, particularly from the personal bailsman and the possession or insurance mortgager and from the possessor. Further, we must determine the legal relations connecting him with the creditor and the debtor and the legal provisions ensuing from such relations through observing the relevant legal provisions in the Iraqi civil law and the Egyptian civil law, discussing and analyzing them, and recognizing the points of strength and weakness in them, and through reviewing the varied juristic trends and adopting the best one

Rent a minor drug( study in Iraqi law )

Suhaib A.Salem; man; Duha M. Saeed al-Nu

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 76-107

Consider legislation for a minor into attention and likely be worth at outweigh the other party in any legal relationship will be a minor one of its edges , and so was the attitude of the Iraqi legislature , which passed a special law means the affairs of minors, social, cultural and financial is the law of the care of minors No. 78 of 1980, which ruled that no more than a decade Rent property owned by the minor for years in real estate and three years for agricultural land that does not extend the contract beyond the reach of the minor age of majority in all cases , and at the same time consider legislation to tenant residential property into attention and likely fetch on the tip landlord as the weaker party in the contractual relationship will be resolved the will of the legislature replaced the will of the owner of the property in relation to the subject of the legal extension of the lease , which took its Iraqi legislator in law rent property No. 87 in 1979 and was the extension for a period of absolute non-specific , and is specified under amendment No. 56 of 2000, twelve years from the date of the contract
So it was that erupted in mind wonder about the judgment the existence of Msalehtin both require protection in the contractual relationship itself and get this case if the property hack owned by a minor does overcome the verdicts came out Welfare Act minors do not include the lease extension legal or predominantly legal provision which was brought by the Law of Rent property?
It also is linked to the subject of the other hand, the situation relating to the rental property is common that a minor share common as it was fighting it also among the provisions for managing money is common organization in civil law and those brought by the Law for the Welfare of Minors The provisions of the Civil Code gives the partner who owns the bulk of the quota right to rent the property for a period not exceeding three years, Will enters contract lease this in the scope of work of the administration, which shall be binding on the minority that violates or is it collides with what he brought Welfare Act minors spoke of this hypothesis in the case of rent property is common and that the minor share common where less than or equal to the share Is the partner 's right to enter into a contract partner of rent this property for a period exceeding those specified in the law take care of minors ? The answer to this question and its predecessors have been a topic that we tried to highlight it in this research through a stand at the legal regulation of the subject and the attitude of eliminating it.

Expiration of the power of the executive editors (search unsheathed)

Ammar S. Hamid; Marwa K. Ibrahim

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 108-167

Implementation depends to carry out his duties on a number of things , including that , however, the creditor executive editor Sticky the right claimed tamattu executive force , power is executive editors are only the impact of a procedural editor recognized by law , and through it can the owner of the editor of the requirement for their inalienable right to executive editor , as that the power of the executive and the properties of the elements of the advantage , and set it apart from other legal systems and ideas that can converge with them at some points .
It is well known that to give executive power to the Editor depends on the type of direction that takes the law who cares process requiring rights , it is the laws of taking direction narrow does not recognize the executive force , but of judicial decisions , and laws of recognized executive force of the bond official as well as provisions , including the Egyptian law and the French , while other laws have tended to give the executive power of the executive editors of all provisions , whether judicial or official or ordinary bonds after the conditions are met for each of them in this direction and take the laws of the Iraqi and Syrian .
As the Executive Force trace of the editor so they expire depending on the expiration of the editor and cases sunset itself , and have expiration naturally and when the implementation of the debtor for his unwavering commitment to the editor or by the descent of the creditor for the inalienable right of the editor or through reconciliation with the debtor , has expired expiration abnormal its fall and that to move the specified period of limitations due to leave the executive or the creditor 's executive editor and non- implementation review of the Directorate of it.

Photos prosecution in the Income Tax Act (comparative study)

Qbs H. Awad Badrani; Ikram B. Thanon

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 168-241

Compared income tax laws dealt with vice idea but there is a significant variation in the arrangement. Therefore, you will find that the Tax Act of Iraq has uniqueness in arranging of this idea, and this is clear in many ways:
1. It devoted a whole chapter for the vice and addressed it as (duties of the person who is vice from the other) and dealt with applications of vice just as legal vice as in prefecture and the trustee of bankruptcy, also dealt with voluntarily vice as in the agent and the company's liquidator.
2. It created applications in legal vice as in resident on behalf of non-resident and on behalf of the heirs of deceased, also created modes of legal vice as stipulated in the articles (19, 20, 21, 22, and 24). Sometimes vice may be as general to include everything related to tax as imposing, assessing and collecting, all of this go in the types of income whatever type of tax base is. Sometimes it individualized vice making it of a specific type of income and charged with certain taxpayers and that is what appears in behalf of resident for non-resident, including the benefits of bonds, advances, loans, annual allocations deposits, pensions and annuity.
In spite of uniqueness of Income Tax Act of Iraq it did not shows sufficient uniqueness in organizing of vice, and we can see that through:
A. Texts that deal with forms of vice is searching beneath the folds of the law but it were better annexing it under Chapter XII of the provisions of the vice.
B. The legislator (Income Tax Act of Iraq) fell into trap of the multiplicity which can causes confusion in the application of the law, especially if the multiplicity occurred by using inaccurate terminology and often vague, which can be felt clearly in the texts which dealt with the vice. Nevertheless, he was better in the field to resort to the use of general rules and names that could fall under its rule a lot of examples such as the use of vice, for example, or the Commissioner instead of imitation and representation.
As for the Egyptian Income Tax Act, it did not take care of the field of vice, but refer to it only in very few places as in the case of filing recognition either from the taxpayer, his representative, liquidator of the legacy or heirs and this exists in the text of Article (83) thereof. However, the Income Tax Act of Jordan was more structured on vice than the Income Tax Act of Egypt. As it stated for the cases of vice clearly in the field of judicial appeal as the taxpayer cannot do the right to appeal but only through his legally representative represented by the Attorney, nor did he describe the vice side in the field of tax return as he allow the mandate in the field of administrative appeal. The Income Tax Act of Jordan shows us applications of vice by denying recipe of vice from them and make everyone who do tax obligation for others is just a taxpayer doing a judicial obligation not by the vice. By this situation the Jordanian income tax law does not amount to what the Iraqi legislature has reached in the income tax structuring of the vice.

Elimination of the position of the International Criminal Judiciary Of the death penalty

Abdullah A. Abbo

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 242-288

The establishment of the International Criminal Judiciary is one of the outstanding features witnessed by the international community after long and repeated attempts in order to reach international judicial mechanisms ensure prosecuting those responsible for horrible international crimes and that violate the common values of the international community of human rights and fundamental freedoms which threaten ultimately international peace and security.
The international community has witnessed through the different stages of the evolution of international criminal law in general and international criminal judiciary particularly different types of international criminal tribunals, starting from Nuremberg and Tokyo Tribunals after World War II between the years 1945-1946, then Yugoslavia and Rwanda Tribunals between the years 1993 - 1994, then the Permanent International Criminal Tribunal in 1998.
It is noticeable by looking at the basic laws and regulations regarding the establishment of such tribunals that there is variation in the position of the death penalty, the law on the formation the Nuremberg and Tokyo Tribunals acknowledged the possibility of imposing the death penalty on defendants present before it and this is what has happened already in some of the provisions of the Nuremberg Tribunal. But the statutes of Yugoslavia and Rwanda Tribunals did not provide for the death penalty, and this is also the position of the Permanent International Criminal Tribunal, which its statute came free from the death penalty. But it seems through a precise analysis of the statutes of Yugoslavia and Rwanda Tribunals and the International Criminal Tribunal that there is room in some cases to apply the death penalty by the national criminal judiciary in the context of concurrent jurisdiction between Yugoslavia and Rwanda Tribunals with the national judiciary and the principle of integrative specialty between the permanent International Criminal Tribunal and national criminal judiciary.

Jerusalem in settlement projects: assumptions peaceful solution

Qahtan A. Ahmed

Journal of college of Law for Legal and Political Sciences, 2014, Volume 3, Issue 9, Pages 289-359

Since the emergence of Arab - Israeli conflict in the forties of the last century, and the issue of Jerusalem occupies the center of attention , the fact that the matter before that it was not place of conflict, Jerusalem is accepted was a land Arab - Islamic under British occupation , and accepted under the sovereignty of the Ottoman Empire, then appeared maps internationalism , which calls for the division of the land of Palestine between the two entities , one Jewish Israeli and the other Palestinian Arabic , Jerusalem, considered an area under international trusteeship , because they include a home run areas and religious symbols are important in the lives of the three great monotheistic religions ( Muslim , Christian and Jewish ). After the founding entity of the Hebrew, quickly seized control of Israel on the land of Jerusalem, and annexed it as the capital of the State of Israel , at a time which calls for the Palestinians to be the capital of their state, and in front of this intersection accelerated Israel's change of pace demographic Jerusalem through settlement, until it became possible declaration of a Palestinian state alone where difficult, some say impossible .
As long as the Palestinians and later the Arabs and Islamists consider Jerusalem mosque Aqsa is the focus of the sacred can not be neutral about, and the same is considered by Jews for Jerusalem and the Wailing Wall , who believe in him and in the establishment of the Temple of Solomon , after the return of the Jews to the Promised Land reason for the emergence of Christ. Here we will be in front of the reluctance of historical , religious, geographical and political , can not be resolved to spend Israel on the Palestinians , and the Palestinians obtaining the eastern parts of Jerusalem away from the most important holy places namely the Al - Aqsa Mosque .
In this paper, we will focus on what can be put on a proposed compromise solutions to the issue of Jerusalem, being one of the issues that have not been resolved between the Palestinian and Israeli sides .