Journal of Juridical and Political Science

International law has entered a new phase in which it is no longer limited to regulating bilateral international relations based solely on the rights and obligations of states. It has moved beyond narrow individual interests within a bilateral framework to collective interests that aim to achieve the common interests of the international community as a whole. The objective framework for public interest litigation is represented by obligations towards all that must be fulfilled at the international level. The importance of the subject matter of public interest litigation stems from the importance of the rights it protects, which are considered to be the common interest of the entire international community. However, the acceptance by international courts of public interest claims without procedural controls to regulate them may lead to them receiving a large number of claims that are difficult to resolve.

We adopted a descriptive and analytical approach in our study of the subject matter and arrived at a number of conclusions, the most important of which are as follows In dealing with public interest cases, the International Court of Justice has adopted a cautious approach based on the procedural aspects of bringing a case, such as the requirement of a prior multilateral agreement on the occurrence of a violation. on the substantive issues that constitute the core of the right protected by the public interest case, which is of high importance to all States. Furthermore, the International Court of Justice can consider the subject of public interest through the advisory opinions it issues, but it does not directly resolve the dispute as in the case of jurisdiction to adjudicate the case.

The auditor is considered one of the fundamental pillars of the modern economic environment, as they play a crucial role in enhancing confidence in financial reports and protecting the interests of related parties, whether the contracting client or third parties affected by the outcomes of their work. This research aims to examine the legal obligations imposed on the auditor toward the client on one hand, and toward third parties on the other, in light of national laws (such as the Iraqi Civil and Commercial Codes and Companies Laws), and to compare them with certain comparative legislations, such as the French and Egyptian systems.

The study also seeks to clarify the legal nature of the relationship between the auditor and the client: is it purely contractual in nature, or does it entail a special type of professional obligation? Moreover, can third parties hold the auditor liable based on tort rules if damage occurs due to the auditor’s fault or negligence?

This research adopts a comparative analytical approach through the analysis of relevant legal texts, judicial precedents, and doctrinal opinions. The study concludes that the auditor’s obligations are no longer confined to the contractual relationship but extend, in specific cases, to third parties. This expansion imposes precise professional duties and responsibilities on the auditor, requiring a high level of caution and professional integrity. The research recommends the unification of legal provisions governing these responsibilities and the expansion of legal protection for affected third parties, to achieve a balance between the auditor’s professional freedom and their legal accountability.

The digital revolution witnessed worldwide has enabled the integration of artificial intelligence with physical entitles, yielding machines of an inherently intelligent nature that challenge the traditional rules of producer liability for defective products as set out in the 1985 European Union Product Liability Directive which the French legislator laid down specific rules for the manufacturing entity under Consumer Protection Law No.1 of 2010. This research aimed to analyze the liability riles contained in the aforementioned laws using a comparative analytical approach to assess their suitability for the digital era. the study reached several findings, most notably the inability of the existing's defective products liability framework to compensate for damages caused by intelligent machines, which led the European Legislator to introduce a new directive aligned with the unique characteristics of these devices. The Iraqi Consumer Protection Law was found to be marked by ambiguity regarding the basis of producer liability. The Research concluded with a recommendations that the Iraqi legislator draw on the European experience under the amended Product Liability Directive, given that it constitutes a modern law that keeps pace with the digital revolution , ensures consumer protection, and facilitates the advancement of technological progress.

Although international humanitarian law has established many binding legal principles, some of which relate to methods of protecting victims of armed conflicts through the principles of humanity and distinction, and others relate to methods of combat through the principles of military necessity and proportionality, these principles are subject to violation in every international or internal armed conflict as a result of the desire of all parties to achieve victory in light of the public’s ignorance of the aforementioned principles that guarantee them protection, this is where the media’s role comes in disseminating them through its visual, audio, or electronic means, in addition to assisting international humanitarian organizations such as the Red Cross in fulfilling their duty to implement the principles of international humanitarian law, as well as documenting violations of those principles, which helps in revealing the facts, in light of the many challenges and risks that hinder the performance of this important role of the media, and the necessity of addressing them to ensure the protection of journalists, promote freedom of expression, and provide accurate and reliable information to public opinion and the national and international judiciary.
Disseminating misleading information is a crime under national and international laws, as it leads to the commission of extremely serious crimes, it is also an independent crime in itself when it causes moral and material damage that may reach the level of an international crime.

This topic examines the relationship between a public employee's commission of a criminal act and the continuity of their relationship with the state. Criminal acts in public office are considered more serious than ordinary crimes because they affect the integrity of the public service and threaten society's confidence in the administration. Iraqi law provides for dual penalties, including criminal penalties decided by the judiciary and administrative or disciplinary penalties imposed by the competent authorities, which may reach dismissal or termination by force of law in some cases. The laws also specify the bodies authorized to investigate public employees, to ensure that the truth is revealed and the employee's rights are respected. Iraqi law focuses on the balance between protecting the public interest and preserving the employee's rights, while emphasizing the need to enhance integrity and transparency in public office.

When international justice moves to resolve the cases presented to it and considered, these cases may be presented simultaneously before more than one judicial body, or they may be presented simultaneously with other international bodies that have a close relationship with these cases, as they fall within the core of their assigned jurisdiction. There are certain reasons that, if combined, achieve this synchronization. Synchronization can be either positive, compatible and harmonious between the concerned parties, or negative, the opposite. This either results in agreement between these international bodies to clearly support each other, or in conflict and contradiction between them, which leads to weakening the credibility of international justice and the natural course of international justice, such that the effect of synchronization on international justice is clear.

Technological technologies and artificial intelligence have gained wide attention from countries, to employ them in the development and development of multiple fields, especially economic sectors and tax systems, so that the use of these technologies has become one of the important criteria to measure the development of these countries, and we have tried in this research paper to highlight the statement of the concept and characteristics of This helped to speed up the completion and accuracy of an important reduction in the rates of evasion and financial exemption, which enhances the fairness and confidence of those in charge of the tax administration, guided by the experiences of the United States of America and Singapore and the possibility of benefiting Iraq from them, and summarized the research to a number of conclusions and meals.

There is no doubt that legal principles are constantly emerging and increasing noticeably, and the emergence of the principle itself is connected to certain events, so that its emergence has real reasons that called for its existence. Therefore, the emergence of the principle is often a jurisprudential issue that requires drawing the legislator’s attention to the usefulness of the principle and the necessity of regulating it. Among the important principles that have recently emerged is the principle of legitimate expectation. Whoever looks at the essence of this principle finds it serious in fulfilling the hopes of individuals within society, which resulted from the great interest shown by the public authority, as the promises made by the latter created in the souls of individuals a logical certainty that the state is greatly concerned with fulfilling the interests of individuals, which necessarily leads to societal security. Since this was the case and legal principles were free and unfettered, encompassing all legal branches and theories, it became important for us to stand on the application of this principle in the scope of commercial competitions, especially since the latter is beset by some difficulties and complexities which individuals hope to address in view of what the public authority shows in general, Whether this is referred to explicitly or implicitly, this has had an impact on the necessity of examining the nature and specificity of this principle and addressing whether it is related to public order or not, and whether commercial competitions and the laws regulating them, whether at the level of Iraqi or Egyptian legislation, are in dire need of implementing the principle of legitimate expectation.

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Bilateral relations between Iraq and Türkiye are historical relations based on common interests between the two countries. Relations improved significantly after 2003, especially after the two countries concluded many memoranda of understanding which mainly include the economic field, as Türkiye exports various goods to Iraq, in return Iraq exports its oil to Türkiye. As for the water issue the two countries concluded an agreement to solve the water crisis that Iraq has been facing for decades, as well as the security field to eliminate terrorism that threatens the security of the two countries, in addition to memoranda of understanding in the field of immigration, education, health, culture, and others.

Sport is one of the human activities known to man in the early stages of his existence on this earth, as man practiced it for sports through various practices, events and activities and that was without his knowledge as he practiced it by swimming, running and wrestling where he fought his prey until it reached today\'s current state of progress and development until it became a creation that connects and links between the cultures of different peoples regardless of their gender, language, religion, race or color until it became organized within the core of constitutions, laws and international and global constitutional systems. Sports and how to practice them were also organized by international treaties and covenants because of their clear and obvious impact on the cultures of peoples where the United Nations cared about it until it declared a day of international sports every year due to the great international interest in sports and thus Iraq supported and affirmed the right to practice sports in the constitution by providing sports cities, stadiums and halls and organizing the rights of athletes and professionals because sports is of great importance.

The United Nations Security Council (UNSC) is the principal body responsible for the maintenance of international peace and security. It grants special privileges to its five permanent members, most notably the veto power. This prerogative enables any of these states to block the adoption of a resolution, even when supported by the majority of members, thereby rendering the veto a powerful political tool that shapes the Council’s ability to address international disputes. The veto is of significant importance in the international order, as it reflects the balance of power among the major states and allows the permanent members to safeguard their strategic interests. At the same time, however, its use can undermine the Council’s capacity to take urgent and effective measures to protect civilians in conflict zones.
International Humanitarian Law (IHL) seeks to protect civilians and civilian objects during armed conflicts, while defining the rights and obligations of belligerents. Respect for these norms is an essential condition for minimizing human suffering in times of war (Al-Ali, 2020). The effective implementation of IHL, however, is directly contingent on political decisions issued by international institutions such as the Security Council. The veto often functions as an instrument of obstruction, making the protection of civilians in armed conflicts hostage to the political calculations of major powers (United Nations, 2025).
The Israeli–Palestinian conflict provides a striking example of the veto’s impact on the application of IHL. The United States has repeatedly exercised its veto power to block draft resolutions calling for ceasefires and for the lifting of the blockade on Gaza (Al Jazeera, 2025). Such selective use underscores the political character of the veto, whereby international humanitarian resolutions become subordinated to the strategic interests of great powers. This dynamic interaction between law and politics poses one of the most pressing challenges to the protection of civilians.
Historically, major powers have employed the veto to shield allies or preserve strategic interests. For instance, the Soviet Union vetoed resolutions in 1946 concerning the withdrawal of foreign troops from Lebanon and Syria—an early illustration of the veto’s strategic function since the founding of the United Nations (United Nations, 2025). More recent developments in Gaza demonstrate how the veto has obstructed Security Council interventions designed to protect civilians, resulting in the continuation of blockades and military attacks on civilian populations and vital infrastructure—an outcome that highlights the practical challenges to implementing IHL.
Thus, although the veto is a legal instrument, it can serve as a mechanism for obstructing civilian protection in armed conflicts. This reveals the complex intersection of international politics and IHL, and underscores the need for rigorous study to better understand how political decisions shape humanitarian protection (Egyptian Center for Thought and Strategic Studies, 2025).

This research addresses the issue of legal protection for working women in Iraq within the framework of the Sustainable Development Goals (SDGs), as an area where legal, economic, social, and human rights dimensions intersect. The entry of Iraqi women into the labor market, particularly in recent decades, has presented both a challenge and an opportunity. Iraqi legislators, through Labor Law No. (37) of 2015, established a set of guarantees for working women, such as prohibiting arduous and hazardous work, prohibiting night work, and criminalizing sexual harassment in the workplace. However, these provisions, despite their importance, still suffer from some ambiguity and weak implementation, which limits their effectiveness. The research relied on a descriptive and analytical approach by examining relevant Iraqi legal texts and analyzing their impact on the reality of working women in Iraq. The research also sought to link this legal protection to the Sustainable Development Goals, particularly SDG 5 (gender equality) and SDG 8 (decent work and economic growth), in addition to other goals such as poverty eradication (SDG 1), good health (SDG 3), and quality education (SDG 4). The research found that a gap still exists between legal texts and practical reality. Iraqi women's participation rates in the labor market remain among the lowest in the world, highlighting economic, social, and cultural challenges and weak enforcement of the law. The research also concluded that empowering working women is not merely a matter of legal fairness or a human rights requirement; it is also a condition for achieving sustainable development in Iraq, given its direct role in reducing poverty, improving public health, enhancing educational opportunities, and supporting economic growth.

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Conflicts of interest between co-defendants are a reality of legal proceedings. In its pursuit of justice, the court must avoid adopting an overly rigid stance in identifying such conflicts, as doing so may undermine a fundamental guarantee: the right of the accused to an effective defense. The court should not narrowly construe conflicts of interest in situations where co-defendants are represented by a single attorney, as this would reduce the right to defense to a mere procedural formality lacking substantive value. Rather, the court must adopt an expansive approach in interpreting and identifying conflicts of interest among co-defendants, and must annul criminal proceedings whenever such conflicts are established, particularly where they impair the independence of each defendant’s legal representation. Each accused must be represented by separate counsel capable of defending their individual interests.

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International custom has always had and continues to have a clear importance and influence in protecting human rights, by filling the gaps in international treaties, so that it is compatible with what is stated in these treaties, and they stand side by side. Despite the codification of international custom in written international conventions, it has not lost its importance, as international courts base many of their judgments or advisory opinions on customary principles. The obligation of non-party states to international custom is only with the consent of states. So what obliges non-party states to protect human rights? Therefore, in this research, we will explain the role of international custom in expanding the scope of special treaties in international human rights law, and its role in international humanitarian law.

Social justice is one of the fundamental tasks that the rule of law guarantees access to. It includes the cooperation of all individuals in a single, integrated societal system in which members have real and equal opportunities to grow, learn, and reach their full potential. It is linked to effective efforts to ensure equal opportunities for all individuals within the established limits. It includes the targeted balance between interests in order to guarantee the necessary order for the tranquility of society. It reflects the right of individuals to their share of the state's resources and wealth. Accordingly, international, global, and regional efforts have dedicated several mechanisms to achieving and regulating social justice, with the International Labour Organization being its primary sponsor.

The repercussions of the 2003 invasion of Iraq were immense, inflicting widespread and severe harm on Iraqi civilians and creating exceptionally painful conditions for them. This harm, coupled with the effects of the armed resistance against the occupation, placed the Iraqi people in a perilous and exceptionally dangerous security, socioeconomic, and political situation.

These exceptional circumstances led to the displacement of millions of Iraqis both within and outside the country, accompanied by a significant rise in unemployment, social crimes, and terrorism. Consequently, legislation was needed to regulate the state of emergency following 2003 to address these exceptional conditions. National Safety Defense Order No. 1 of 2004 was issued under the interim government of Dr. Iyad Allawi and under the supervision of the Civil Administrator, Paul Bremer.

Social security is a human right that countries, including Iraq, strive to include in their economic and social policies and implement effectively on the ground. As a result of this endeavor, legal systems have been enacted that may help achieve the goal of each of them. From this standpoint, both the Universal Declaration of Human Rights and the two International Covenants have emphasized them. Therefore, all constitutions of member states of these agreements have affirmed the right to social security, as have all social security laws enacted in Iraq. However, despite this, the implementation of this right results in public or medical disputes that determine the right of social security beneficiaries to resort to the judiciary.

There is no doubt that terrorism is the defining issue of our time, given the widespread nature of its manifestations across the globe and its impact on all aspects of life. It is essential to note that the previous regime practiced various forms of terrorism against diverse segments of Iraqi society. The problem addressed by this research lies in identifying the terrorism of the previous regime and its various manifestations, which it practiced against those who opposed its system and its repressive policies. As for the importance of this study, it relates to the significance of the historical period under investigation—a dark period in modern Iraqi history. This period witnessed numerous forms of terrorism and repression against specific groups, as well as against anyone who opposed the regime and its orientations. The research concluded that describing terrorism is easier than defining it, as it is an international phenomenon shrouded in much ambiguity.