The plea of ​​lack of jurisdiction is the most important formal defense in the administrative judiciary, it is a denial of the court’s authority in hearing the case for its deviation from the limits of the jurisdiction that the law has decided for it, and if that court issues a decision in pleading not to have jurisdiction directed at it, the matter does not deviate from one of two decisions, it is either to decide that it is She is competent to hear the case, so she refuses the payment and proceeds to examine the matter, or she decides to accept the defense of lack of jurisdiction raised by the litigants, or on her own if the matter is related to the public order, and she must here refer the case to

Jurisdictional conflict is legally concerned with the dispute between two judicial bodies concerning the consideration of a specific subject, such as the dispute between the ordinary judiciary and the administrative judiciary in the countries that adopt the dual justice system. The dispute also takes place between two courts that have a single judicial system، Among them, there may also be a conflict in the countries that adopt the federal systemو، which is a manifestation of the bilateral judicial system, which is one of the most important reasons for conflict of jurisdiction in the federal states. It is known that Iraq has become a double jurisdiction by the issuance of Law No. (106) 1989 Second Amendment to the law of the State Cou

تكفل الدساتير الملكية العامة للمواطنين جميعاً ⁽¹⁾، كما تصون الملكية الخاصة ⁽²⁾، والملاحظ بجلاء أن الدستور في اطار حمايته للملكية العامة والخاصة يطلقهما دون مقيد، ويعممهما دون مخصص، ومؤداه أن الأصل هو ضمان الملكية بنطاقها الشخصي والموضوعي المطلق أما الاستثناء عليهما يستوجب التصريح ولا تغني الدلالة أو التأويل دون نص مخصص أو مقيد يرد في الدستور، مما يتطلب من القضاء الدستوري أن يبسط ولايته على حماية

The public rights and freedoms are important constitutional issues; hence, all countries confirm them within the constitutional and legal texts. The principle of equality is considered one of the fundamental principles of the public rights and freedoms; therefore, all authorities must sponsor equality and maintain it, even though it is difficult to achieve equality in absolute terms among all individuals. The constitutional courts use various concepts that affect their rulings, based on their interpretation and determination of the concept of the principle of equality, because there are several understandings of the “principle of equality”.

 A careful reading of the judicial decisions reveals different meanings to the co

God created man with a social nature, that is, man cannot live alone, but there must be a society associated with him. And when God addressed Adam, the first of His creation, he addressed him with the speech of the Muthanna to him and his wife. “This tree, then you will be among the wrongdoers” (Al-Baqara: 35), and thus was the divine discourse for the first human experience on earth. It accommodates a social relationship, which is (the family), husband and wife. And since a person needs to meet, as Ibn Khaldun said: (The human meeting is necessary, and the wise men express this by saying (the human being is of course civil)) (). And as it is known that with the meeting, relations arise from love and hate, cooperation and struggle, a

Every mental action has a clear approach resulting from a sequence of thinking towards the goal to be achieved, and in order that the legal rule - to be developed - finds its acceptance by the highest degree criminal courts, and in order that it is adopted by the legislator, the criminal judge should adopt a certain methodology that matches his work. The developed judge is the one who keeps trying to harmonize the text with the new reality, and by doing this he may oppose the direction of the higher courts, but he convinces them through all the mental procedures and processes to show a “truth” on which the best solutions can be built.

The tax legal system, with its rules relating to imposing and assessing the tax and how to collect it, is one of the issues that the taxpayer is keen to follow-up on and caring about, but the aforementioned system is contested by two conflicting interests, the taxpayer’s interest in the view of a money-cutter and a means of always depriving of his wealth to the tax-imposing authority that It seeks to ensure the regular and steady flow of financial resources to the public treasury, which necessitates the presence of a judicial body entrusted with the task of securing a balance between these two conflicting interests from issues that consider themselves strongly in the tax field. It is one of the oldest human rights and public freedoms,

The use of the concept of (quality), which is purely administrative, and part of the system of competitive activity (private), within the framework (judicial) (public), in a manner that helps achieve the strategic objective of the judiciary, which is to maintain its leading position among the means of dispute settlement, with Upgrading (products) of judgments and fatwas, in order to achieve excellence in its performance, and to ensure the satisfaction of (adversaries) when they resort to him, and not to look for other alternatives, which helps the judicial institution (public) to improve in the provision of (services), and this is achieved by benefiting from The advantages offered by TQM in its concept (private institutions).

Administrative corruption is a concept that includes the abuse of entrusted power for personal benefit. It has become a prominent contemporary problem affecting all government systems around the world. It involves widespread harm and negative impact on progress and development, and is considered a threat at the international level because it impedes development programs and undermines the interests of the public. Administrative corruption threatens modern governments, distorts public policies, causes weaknesses in the oversight system, and affects the distribution of resources.

Islamic law is considered a pioneer in diagnosing this type of problem, as it provides clear solutions to eliminate administrative corruption, as Islamic

      The administration concludes two types of civil and administrative contracts, each of which is subject to its own system, and the administrative contract is characterized by a set of exceptional powers towards the contractor in order to compel him to implement his obligations

       And that administrative contracts require a large financial and technical possibility to implement them, especially contracts that focus on strategic projects, including general contracting contracts

      Which is based on the technical competence and merit of the contractor, and accordingly, delay in the implementation of contractual obligations or negligen