Unconstitutional aspects of property tax Law No. (162) of 1959 amending and tax on taxes No. (26) for the year 1962

Abstract

     The legal texts of legislative acts of human beings through which is trying to organize the life of society, and that this organization can not be integrated as it has to be the availability of a defect or deficiency requires the amendment or cancellation or added to the legislation be integrated as much as possible. The reason for this problem is due to the legislative momentum that carried out by the legislature during the period of their work, or be caused by a lack of specialization in the legal field, or the lack of advisers.                                

  So it has a legal text comes into being is suffering from a constitutional defect, as it is going on may be contrary to the provisions of the Constitution by overtaking on the principles and constitutional rights which have long keenness legislator to text them and protect them from all exceeded the text. Therefore, the competent judicial authority to protect the constitution must defend him through the elimination of constitutional provisions. Therefore, the case law property tax number (162) of 1959 amended and Land Tax Act No. 26 of 1962 the rate did not differ from the rest of the laws that include violation of the Constitution and the case this requires us to mention some of the legal texts in violation of the constitution, which was not mentioned previously within the legal research by our point of view and all in order to correct the legal and constitutional situation in Iraq.