|
Title |
Importance of Notifications in
Administrative Tax Disputes (Analytical Study in the
Field of Tax and Civil Laws of the Republic of Iraq) |
|
Authors |
Ahmed Haider Najeeb Ahmed
postgraduate (Administrative and
Constitutional Law) VPO (SUSU). 454048, Chelyabinsk
city. Str. C. Krivoy, d. 79. Scholarship from the
Ministry of Higher Education and Scientific Research
— Iraq — Diyala University. E-mail: almofty_almofty@yahoo.com. |
|
Section |
Civil law |
|
Issue |
2/2014 |
Page |
95-98 |
index UDC |
351.713(567) |
index LBC |
Х402.23(5Ирк) |
|
Abstract |
The author expresses the point that
notification is extremely important in the beginning of consideration of cases
on administrative offenses in the sphere of taxation. It is highly important to
notify the parties of the dispute on the result even after consideration of the case.
The parties should interact with each other right from the beginning of
dispute resolution and until the final decision on the case is made notwithstanding
the fact that the abovementioned decision results in unfavorable
legal aftermaths for one of the parties. There might be a mistake in the decision
made previously or it might be made without observance of certain rules. During
the process of notification the rules set buy the law should be observed
because a lot of issues in consideration of cases is dependent on early
notification. The author tries to analyze the whole institution of notification. |
|
Keywords |
Concept
of notification, ways of notification, purposes of
notification in a tax dispute, formalities in
civil and tax law in Iraq. |
|
 |
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