TIKRIT UNIVERSITY JOURNAL FOR RIGHTS

Abstract: The Companies Law No. (17) of 2019 which was issued amending Law No. (21) of 1997, stipulates the definition of holding companies only, while ignoring important aspects of the organization of holding companies, thereby restricting the goal of achieving the purpose of their establishment. Therefore, this study aimed to identify the concept of holding companies and their advantages, identify the most important restrictions and problems related to it in light of the comparison with the Egyptian and Lebanese corresponding laws. Using the comparative analytical method, the study reached a set of conclusions, most notably that the purpose is to contribute to the development of the national economy by encouraging domestic and foreign investment, but it faces some deficiencies by the absence of detail on important aspects related to it, such as determining the limits of responsibility between holding companies and subsidiaries and the amount of their capital and the absence of any indication that this type of companies are not being exploited to achieve the benefits expected from its establishment.

The law on the care of juveniles in force in the fifth chapter of it was allocated to investigate the juvenile by specific procedures, where the reference to the law left the criminal procedures and the general rules contained in it in the rest of the procedures (Article 108) of it, and included the rules for the arrest of the juvenile and the study of his personality and the confidentiality of the investigation in the non-confrontation of the juvenile in immoral crimes, and by determining the age of criminal responsibility.
In light of this, this issue will be discussed in two first two considerations: the powers of the juvenile investigating judge and to challenge them, and the second: the provisions of the investigation within the scope of the Juvenile Welfare Act