Journal of Legal Sciences

The sound legal thinking that reaches sound legal results is the basis of the legal faculty that is defined as: the faculty of the legal person to understand the legal language verbally and meaningfully and coexist in it and deal with it and realize and choose what words it can from it when needed during work and professional dealing, but this thinking does not have a methodology in specific and specific jurisprudence, as the faculty does not have a fixed size or a certain limit, but is flexible and expands It grows as its owner fills it with legal information and practical experience. The legal faculty has not been regulated by the legislator, in addition to the fact that the judiciary and jurisprudence have not dealt with this by expressing their jurisprudence in this context.

Therefore, these problems oblige us to solve them to contribute to clarifying their assumptions and indicating their requirements, elements and components on the one hand, and then determine the field of application on the other hand, by following an analytical approach and a plan consisting of two sections: the first of which is the assumptions of the legal faculty and its requirements and the statement of its elements and components, and the second is the field of application to facts and law.

The research dealt with the permissibility and impermissibility of women working according to Islamic law. And the conditions of women’s work in Islamic jurisprudence and Saudi systems such as the work system, civil service, and other systems. The research problem is represented in: Did the Islamic Sharia and the Saudi regulations (laws) allow women to work in private and public jobs? And how to solve the problem of some customs, traditions and norms in Saudi society that stand against women\\'s work despite women\\'s need to work? Are all jobs suitable for women? What is the philosophy of the Saudi legislator regarding the participation of women in some jobs and preventing them in others for religious and social reasons? The research reached the most important results, including that Islamic jurisprudence differed in interpreting the sources of women taking over work because they differed in understanding the source that permitted and prevented women from taking over some work. The research
also concluded that what is in force in Saudi Arabia agrees with the opinion of some jurists who prevented women from holding certain positions, such as the presidency of the state and the Shura Council or taking over any ministry. The highest position held by Saudi women so far is assistant speaker of the Shura Council, assistant minister, ambassador with the rank of minister, and director of a public university.

This study dealt with the concept of partnership, explaining that this term, has many definitions, and included in the legislation of the majority of countries, and addressed by many scholars, researchers and thinkers. All this is due to the importance of its role in providing the necessary financing for the establishment, implementation, development and maintenance of projects, financing from the private sector, away from the state budget, or borrowing from abroad. It explained the relationship between the partnership system and the progress of developing countries, explaining that this system provides the necessary financing for the basic projects needed by the state, from two sources, the first is a set of objectives, which works to provide financing, and the second is a set of principles, working to attract capital and provide a suitable climate for investment. In addition, the study outlined some of the characteristics of developing countries, which illustrated their strong need for financing, and some of the factors that encouraged private investment, which helped them to progress.

Taxes are the most important public revenues, especially in the context of state intervention and the transformation of the tax from a mere financial tool only into an economic and social guidance tool. Therefore, all countries are keen to preserve this revenue by creating a clear legal system on tax assignment and collection mechanisms, and controlling cases of tax evasion.

The tax administration applies several methods to determine the tax base, which differ from one tax to another, and from one tax system to another. The most important of these methods are the tax returns declared by the taxpayers , one of these methods also is to determine the tax base directly by the tax administration.

But what about the mistakes which may be appeared in this tax returns? how can the taxpayer correct it to protect himself from the penalties of tax evasion?

the tax legislations allowed the correction, and specify the cases in which this correction can be resorted under several names, and




show the results of this correction, which differ from one legislation to another, so our research will study those errors contained in the tax returns and the mechanism Processing and correcting it by the taxpayer or the tax administration and its implications, especially in UAE legislation, which devoted a special chapter to this subject under the name of "voluntary declaration" As one of the obligations of the taxpayers, that the taxpayer submits a request to correct his tax returns, requests for tax refunds, or the tax assessment conducted by the Federal Tax Authority, but this was marred by several problems which must be discussed, as its name as a voluntary declaration, , and the dates of its submission which is sometimes unclear, as well as the implications of its submission, which may be inappropriate, in addition to the practical problems that will be resulted to its application , which was raised by the UAE judiciary in many cases.

The Gift is considered as a legal voluntary non-contractual transaction or disposition to transfer the granted property from the donor to donee gratuitously or without consideration. It is also worth-bearing in mind that the want of the requirement of consideration is the reason that the gift is not classified within the scope of the contract. And it is normally classified into two types: The inter vivos gift and gift causa mortis. It should also be noted that the donatio (or gift) inter vivos is applied to both the personal property or chattels and real property equally. As opposed to the gift causa mortis, which is applied to the personal property or chattels rather than the real property. Whereas both the Iraqi Civil Law No. (40) of 1951, regulated the gift and considered it as a nominate contract, concluded with or without gratuity. And generate a lot of obligations.

The research examines the current Iraqi legislation regarding financing of its foreign trade, its mechanism, and the methods used for money transfers. The research aim is to determine the extent to which these legislations comply with the requirements of the international financial system and identify any legislative shortcomings that negatively affect the value of the national currency, facilitate money laundering, and pose risks to the Iraqi economy and the international financial system simultaneously.

The current reality of financing foreign trade and the mechanism of the foreign currency sale window used by the Central Bank do not constitute genuine financing and have introduced risks, such as money laundering. The Central Bank, by combining the control mechanism over financial transfers and the practice of monetary policy to stabilize the exchange rate of the national currency, has



burdened itself with additional responsibilities and hindered the proper implementation of its monetary policy. Studies confirm that genuine financing occurs through specific credit-based payment methods and an effective monitoring is achieved by distributing the control over payment instruments and money transfers among relevant parties.



The electronic payment system and the tools introduced by the Central Bank do not adequately accommodate the amounts and guarantees required by traders themselves in international trade contracts. Compared to more suitable payment methods for financing and money transfers, such as commercial remittances -Bill of Exchange- and letter of credits, the Central Bank has not assigned sufficient importance to credit facilities, and attract traders to use suitable methods as payment instruments in international trade, avoiding the complications of paper-based forms. Consequently, the impact of Iraq\'s legislation\'s failure to keep pace with technological and legal developments in the field of commercial transactions on the Iraqi economy has been observed, emphasizing the need to propose effective solutions to enhance Iraqi legislation in this context.

The concession rights established for the public treasury are returned to the debtor’s funds, whether they are real estate or movables, and they may be returned to a specific amount of these funds, in accordance with the relevant laws. The legislator in the United Arab Emirates, according to the general rules, did not stipulate that this right be registered with the competent real estate registration department. This may lead to the sale of the property securing the concession right of the public treasury without the knowledge of the competent department of the treasury department to claim this right.

In selling by judicial public auction, the legislator requires certain procedures through which the real estate is purged of accessory real rights, including concession rights, and among these procedures is the announcement of the seizure decision to the owners of the restricted rights, and as a result of not registering the privilege of the public treasury, it will not be announced with seizure.

At the end of the research, we reached results, including: that the privilege rights due to the public treasury fall within the scope of general privilege rights with a variable base, and their place may be all the debtor's money, or a specific money from his money, movable or real estate, and the conditions and scope of the privilege of the public treasury and the funds that This right is contained in the special laws regulating this type of right. As for the most important recommendations, the UAE legislator recommended that it be necessary to stipulate within the special rules related to the privilege of the public treasury what indicates the transfer of the privilege to any other money from the debtor’s money in the event that it is limited to the real estate subject of implementation.

The crime of rape is based on three pillars, the objective pillar which is the act of intercourse, the victim’s lack of consent pillar, and the subjective pillar, which is in the form of criminal intent, and since rape is an intentional crime, there is stability in the legal trend on its content, which is the knowledge of the perpetrator and his willingness to sexually assault the victim without consent.

However, there are many controversial issues regarding the act of sexual assault and the lack of the victim’s consent which are studied in this article. As the difference in the definition of sexual intercourse leads to the exclusion of many acts from the concept of the crime of rape, such as the difference in what is meant by sexual intercourse, the used tool, and the part of the victim’s body being assaulted.

Such factors can make an act a crime of rape in one legal system, while it is not in others, which necessitates the study of these issues and the comparison of provisions to reach the optimal rules for this crime. In addition, the element of the victim’s lack of consent is linked to several factors that lead to a difference in the legal ruling, such as the age at which the victim’s consent is disregarded, and the application of aggravating circumstances when the perpetrator exploits the victim mental illness. Moreover, the female may reverse her consent during intercourse.

In addition, many laws, especially Western ones, have made amendments to the husband’s coercion of his wife to have sexual intercourse, while the prevailing trend was that such an act is a man’s right, which is still consistent with the trend of most countries that apply Islamic Sharia. After studying the two pillars of rape, we reached several conclusions, namely the importance of expanding the judiciary’s definition of rape to extend to anal sexual intercourse, amending Article 344 of the Bahraini Penal Code to include the definition of rape annal sexual assault on a male, and to consider the perpetrator’s exploitation of the mental disability of the victim within the aggravated cases provided for in Article 348, and amending Article 345 by making the age at which consent is not considered eighteen years instead of twenty-one.

The phenomenon of black money laundering (money laundering) receives wide and great attention from researchers of all their intellectual orientations, legal or economists, as this process acquires great importance in light of commercial developments and electronic transactions, Especially after the opening of Iraq to the outside world after 2003, and there are many factors that encourage the process of money laundering, including the large number of crimes, the prevalence of financial and administrative corruption, and the weakness of legal procedures to combat it, as the phenomenon of black money laundering is considered a criminal case that affects developed and developing countries. Because it impedes the tracking and seizure of funds of criminal origin, In addition to its role in spreading corruption and financing terrorism, and its impact on the justice apparatus, political and media institutions, in addition to its impact on other sectors of society, so this research aims to shed light on this phenomenon with its stages and methods, and the mechanism for combating it internationally and internally.

The right of jurisdiction is one of the legal systems related to the guarantee, which aims to give the creditor a position that favors him over other creditors. Jurisdiction in bona fide is a consequential real right over the real estate subject of jurisdiction, enabling him to collect his right ahead of all other ordinary creditors and owners of ancillary real rights, from the price of the real estate or any money that replaces it, and in whatever hands it is.

The right of jurisdiction, like the ancillary rights in rem, provides confidence to the creditor through his jurisdiction with a special guarantee that encourages him to grant credit to the debtor, by giving him a sufficient period for fulfillment, which is reflected in the increase in trade exchange and the prosperity of financial transactions in general.

Minors are considered the category that cannot and does not have the right to protect themselves or obtain their rights, and hence it was necessary to protect and take care of them. The care of minors in its natural form is based on his care within his family and society in general in which he grows up and interacts with his members. Hence, we find the criminal legislator has punished for the actions that It affects the social position of the minor, and for the purpose of explaining the objective criminal protection of the minor from the social point of view, we divided this topic into two sections.

This study seeks to define the idea of ​​abstraction in the rules of criminalization and punishment and to indicate the extent of privacy that it enjoys in the field of criminalization and punishment, which is represented in the fact that it is not absolute as in the general legal rule, but rather it is restricted by several restrictions, which are due to the nature of this law and the basic functions it performs in society and the nature of The penalties it contains and its aim, which is represented in achieving public deterrence, private deterrence, and justice. This study also explains the importance of abstraction in the rules of criminalization and punishment, represented in achieving justice and equality among all individuals, and achieving criminal legal certainty, in addition to the important practical functions that abstraction performs, whether when setting the law. by the legislator or when applying it.

And This study shows the most important restrictions on abstraction in the penal rule, which is represented in the flexible formulation of these texts in flexible and stretchy phrases that the judge, when applied, can include facts in the punitive text, because



they are not defined, which contradicts the abstraction feature in the criminalization and penalty rules, which are required to Criminal acts are determined according to an abstract criminal model established by the legislator, in which it is required that it be specific, disciplined, and clear so that individuals know the behavior that they are prohibited from committing And identifying the cases in which the flexible wording of criminalization texts is a restriction on abstraction in the rules of criminalization and punishment, whose purpose is to make these rules more just and keep pace with the various changes, and the cases in which the flexible wording is a means to achieve private interests.

The Constitution of the Republic of Iraq for the year 2005 dealt with the policy of national security as an exclusive competence of the federal authorities, and the policy of national security as one of the forms of general policies that the constitution enclosed in privacy when it was stipulated in particular, and this policy also attracted the attention of comparative constitutional examples, as it stipulated the formation of specialized constitutional councils to undertake The process of developing and implementing this policy, or forming specialized institutions for this matter, and according to the national security policy, the unity of policies in the state is ensured and directed towards achieving the requirements of Iraqi national security, through planning, coordination and evaluation of national interests, and accordingly directing the necessary resources to achieve them, because security has become in The development of its concept and the diversification of its fields required a unified policy that guarantees the unity of these efforts aimed at achieving it.

This study entitled (The legal framework for the process of monitoring the electoral register (a comparative study between Egypt and Iraq)) shows the importance of monitoring the right to participate in political life and public affairs، as all electoral legislation in democratic countries is keen on the integrity، integrity and legitimacy of elections، and one of the most important guarantees of this Existence of effective oversight at every stage of the electoral process، including the preliminary stage. Oversight is the process of collecting and inventorying information about the electoral processes in all its stages، by following an organized mechanism in collecting information on each stage، which is then used to issue objective and impartial assessments on the extent of safety، integrity، and fairness. The electoral process and the integrity and validity of the registration process in the electoral register.

We have tried to answer the questions and problems that we raised in the introduction to the research by identifying how to monitor the register، who are the competent authorities for oversight، what is meant by electoral crimes، especially electoral register crimes، grievance procedures and appeals against records، and we have
dealt with all of the foregoing in a comparative study between Egypt and Iraq.

First of all, The annulment raises scientific and practical problems that reflect its peculiarity, as it relates to how the judge faces the dispute in a case in which reconciliation between the litigants took place, and what can be attributed to the judge’s judgment in this regard, whether that estimate is related to the factual elements in the case or the objective elements and their approach With the circumstances surrounding the dispute, and considering the possibility of applying the provisions of annulment established in the general rules, which is not easy in all cases due to the special nature of annulment in the conciliation contract, it is necessary to clarify the role that the judge plays, and his use of his legal tools that establish his authority and authority in Settlement of the dispute, in exchange for the right of the litigants to direct the litigation in the direction they see fit to settle the dispute by agreement between them through a reconciliation contract or resort to annulment in the event that one of them breaches the obligations imposed on him under the reconciliation contract.

Although the national law was found in order to provide protection for all members of society against crime، there are some groups of society that need more protection، due to the situation in which they are from these groups. They are of unknown parentage، and in order to provide appropriate criminal protection for their situation، it must first Determine who are the owners of this category and then examine the extent of the adequacy of criminal protection provided by penal laws for this category of society from the danger of crimes affecting their lives and their physical and mental integrity.

The penal policy has an essential role in guiding the legislator to determine the interests worthy of penal protection. which are numerous and varied according to the circumstances and needs of each society, and that determining those interests within the community is closely related to the culture of that society and its political, economic and social systems, and given the diversity of societies in their culture and systems, so they vary -Generally- its penal policies accordingly. But this does not preclude the existence of common criminalization shared by all the legislations of the countries of the world. and which agree to criminalize all religions and human beliefs and international covenants, which pave the way for the possibility of developing and expanding the scope of the penal policy in the field of criminalization through the adoption of the internationalization system as a mechanism To develop and expand the scope of the penal policy. That is why we called the topic of the research the means of internationalizing the penal policy in the field of criminalization.

The current research aims to identify the legal evaluation of the nature of the legislative role of the financial bills proposed by the parliamentary committees in the Iraqi parliament، where the problem of research in the tasks of the Iraqi parliament is to monitor the work of the executive authority، either individually or collectively، in order to verify the The extent to which the executive authority properly implements the state’s general policies، and conducts a kind of political control over its work. The importance of research lies in the fact that setting supreme controls in society، such as the right to legislation، is the most important aspect of sovereignty in the state. In the modern state، parliamentary councils enjoy sovereignty according to the theory of the nation’s sovereignty، which makes parliaments an almost absolute legislative authority، bound only by what the constitution restricts them to، which expresses the will of the nation. As well as the comparative approach between laws.

The researcher reached a set of the following conclusions and recommendations:



Legislative work requires time and depth in research، study and review of the various aspects and implications of the subject
Parliamentary committees have become، as a result of practical necessities، and in response to the large increase in the preparation of important legislation for the modern state.
Granting some powers to the President of the Republic، represented by the executive authority، in order to create a balance between the two heads of the executive authority
We suggest reducing the number of parliamentary committees، as an increase in the number of these committees reduces their effectiveness، and the large number of them leads to a conflict between these committees on the subject of jurisdiction.

The constitution occupies the highest rank in the legislative hierarchy, as its rules are considered the highest rules in the entire legal system, and accordingly it follows that the competent authority in legislation respects the constitution and does not violate it, and in other words, the legislation that is issued by it should be constitutional, i. Modern constitutional documents in many countries have organized the issue of creating oversight over the work of those authorities, and this oversight may be judicial when it is exercised by the judiciary, and it may be non-judicial when entrusted to other bodies, and judicial oversight is achieved through an original lawsuit filed to challenge the A law or regulation before a Supreme Constitutional Court, or by referral from Through the subject matter jurisdiction when the constitutionality of a law or regulation is raised on the occasion of a case before the subject matter court, and it can also be achieved by combining the original case with the subsidiary plea, noting that judicial oversight over the constitutionality of legislation is the best method of oversight due to the judiciary’s impartiality. And independence in addition to being away from whims and caprices.

That the International Court of Justice is a court of first and last instance, it is a fundamental principle that its rulings are final and cannot be appealed as stipulated in Article 60 of the Statute. Nevertheless, the provision of this Article provides that the States parties to the case may request an interpretation of the decision, When certain conditions are available, the International Court of Justice has traditionally issued interpretative rulings when the ruling is marred by any ambiguity or ambiguity. Final determination of judgment and res judicata, in the case of interpretation, if a decision or part of a decision is ambiguous, it may prove impossible for the States Parties to comply with it, and then a request for interpretation may be exactly the best way to ensure compliance and achieve res judicata as indicated The Court recently, the process of interpretation is based on the priority of the res judicata principle that must be preserved Specifically, it is the subject of the study.

The spread of the Corona virus (COVID-19) has led to the use of public authorities to take a range of preventive measures and preventive measures to reduce and combat its prevalence. Adapt to the new position and reduce the spread of the epidemic, and the most important measures taken by the Sonato authorities are closing of some commercial activities, disrupting transport, domestic and social quarantine , and asylum to the partial option for public utilities.

This research addresses the commentary on the appeal’s ruling of the Dubai Court of Cassation No. (501) Personal Status law of 2021 issued on 12 January, 2022, which is related to the application of foreign law before the Emirate judge. This ruling raised several legal principles and problems that require clarification and attention due to their importance. This is the first ruling on the application of the legislative amendment introduced by the UAE legislator to Article 1 (3) of the Personal Status Law No. (28) of 2005 by Federal Decree Law No. (29) of 2020. According to thereto, the application of foreign law before the Emirate judge is contingent on the adherence of one of the litigants by applying it in accordance with the attribution rule mentioned in Article 13 (1) of the amended Civil Transactions Act in 2020.