أثر الحكم بعدم دستورية التشريعات الضريبية (دراسة مقارنة)

Abstract

The issue of the impact of the ruling on the unconstitutionality of tax legislation raises many problems, the most important of which is the determination of the time range of the ruling of unconstitutionality and the validity of this ruling in canceling or amending the text, and this effect varies according to the philosophy of the legislator in each country. Publishing the ruling in the Official Gazette so that it does not affect the facts and legal positions that arose under the tax text before ruling its unconstitutionality. Retroactively for the plaintiff and not others. As for the Iraqi legislator, he did not mention any text specifying the effective date of the rulings of the Federal Supreme Court of the unconstitutionality of tax legislation or other other legislation. From state legislation, provided that this effect does not result in prejudice to acquired rights or stable legal positions that have arisen in light of the text declared unconstitutional.