Implementation procedures for the debtor's real estate funds in accordance with the Iraqi government Debt Collection Act No. 56 of 1977 (Comparative study)

Abstract

Execution of the debtors real estate assets is an important an necessary measure ti qualify as a means of forced execution its purpose is not to leave the debtor until the amount owed is fuiiy collevted in the event the his transferred funds are insufficient or have  no  transferred founds the tracking of theses debts is of great importantance and an excellent step in which the evidence can be fulfilled by higher gurantee rate . this is very positive in the process   of obtaining government debt because the debtor is usually late to pay the debt and keep the promise of this method  is very important  yo ensur the dbtors  response  to the call for  indebtedness the proedures of implementation are on the debtors real estate property in two procedures the first is to hold the debtors real estate assets including the government debt collection law under article 10 ,but leave the details  of this procedure to  the general chapter of the law  of implemention  , and the second is the sale of real estate property reserved  , which although the Iraqi  legislator did not refer to these procedures  under  the law  on the  collection  of government  debt , but left  its organization detailed to the  general  rules in the  implemention  law for the importance  of  this  measure  in the collection of government debt .