پژوهشنامه حقوق اسلامی
پیاپی 58 (زمستان 1401)

With modernity’s advent, we are witnessing changes in the basis of science and forming a different one from the previous era gradually. The new science is not the complete form of the science of the pre-modern era but it is based on different ontological, epistemological, and anthropological foundations based on a specific perception of nature, men, and God. Montesquieu's theory does not pay attention to the permanent nature of men, their origin, and their true purpose for reaching happiness in the modern approach’s framework. In this framework, men don’t have a permanent and stable nature, but their nature will be created in society. Montesquieu considers the law as one part of the social system and tries to reveal the connection between "law" as a social matter and different social conditions. The most important results of considering law as a social matter in Montesquieu's thought are: analyzing of laws of society based on social conditions, acceptance of causal relations on law, relations of law, and its separation from values and religion. This article tries to make a connection between his social science principles, his basic principles, and his law theory with a methodological approach and studies his law theory based on the foundations of new social science, which is different from traditional science.

In the Constitution of the Islamic Republic of Iran, the mechanism for dealing with emergencies is established in articles 79 and 176, which seems paralleled for establishing legal requirements in their basic view of the mechanism. Because of the existence of paralleled mechanisms in dealing with emergencies and the lack of specific rules and frameworks this leaded to the uncertainty of the decision-making system in emergencies, it is essential to determine the act of these two mechanisms in dealing with emergencies (to implement Constitutions as much as possible); Because a systematic approach to constitutions requires a comprehensive interpretation based on both articles. So, this research has tried to answer the question, "What is the optimal regulation mechanism in emergencies based on the Constitution of the Islamic Republic of Iran" & to present the optimal mechanism in this field, meanwhile the case studying of decision-making on the issue of Covid-19 (as the last appearance of the emergencies in Iran's legal system), it is proposed a four-step optimal mechanism to apply the interpretation of these two principles in the governance system correctly in facing a state of emergency.

The Executive Regulations of Article 219 of the Direct Taxes Law is one of the most important executive regulations of this Law, which explains how the tax organization interacts with taxpayers and how the officers perform their duties. The results of this research, which had carried out descriptively and analytically, indicate that the mentioned regulations have violated the laws and legal principles in many cases. The conflict of the mentioned regulation is more noticeable in the dimension of civil participation; Of course, the difference between the regulation and the regulations is also evident in other parts, including; First, contrary to Article 101 of the Direct Taxes Law, after one year, the said exemption is divided equally between the forced and voluntary partners. Contrary to Article 203 of the Law on Direct Taxes and Tax Procedures, it is allow to serve the documents from a partner to partners who are separate natural persons, and only one recognition sheet is issued. The debated regulation declares the responsibilities of partners in paying the tax debt to be a liability, while in the jurisprudence and legal system of Iran, joint and several liabilities are acceptable only in special cases. Secondly, contrary to Article 54 of the Direct Taxes Law, the head of the Tax Affairs Organization has been permitted to deal with disputes arising from this article. To make the calculation of income and expenses legal, the law of direct taxes declared the tax coefficients obsolete while the mentioned regulation established them without regulation and with a different title. This article deals with the pathology of the above mentioned regulations by the legal principles and standards, and in the end, appropriate suggestions are present.

The General Board of the Supreme Court of the Country invalidated the condition of "excess interest over Central Bank's approvals" in contracts granting banking facilities by issuing unanimous decision No. 794 dated 21/5/2013. Regardless of accepting or not accepting the criticisms of this ruling, this ruling is not controversial about "exchange contracts" whose interest rate is fixes at the time of conclusion, but because of the nature of "Partnership Contracts," it raises an important question. Did it include these contracts or not? In this regard, some experts believe that according to the "jurisprudential foundations" and the "law of interest-free banking operations" the mentioned decision does not include "partnership contracts" because the inclusion of "expected profit" is only to prove the permission of the bank to enter the stage. is the conclusion of these contracts and the rate of "definite profit" in these contracts is determines after the "end of participation and audit"; On the other hand, some others believe that the said decision includes "partnership contracts" as well because what is included under the name of "expected profit" rate in these contracts, in practice, without any change, is the basis for regulating the relations between the bank and the customers. Keywords: banking law, unanimous decision No. 794 of the General Board of the Supreme Court of the country, partnership contracts, exchange contracts, interest rate, approvals of the Jurisprudence Council on Money and Credit of the Central Bank.

According to article 38 of the Civil Code of the Islamic Republic of Iran, the owner has the right to do anything with his property, including land and space; But nowadays, private property rights have been limited by the legislature in many cases for expediency’s observation. This indicates the conflict between article 38 C.C. and the current legislative approach. Therefore, it is necessary to find a way to resolve this conflict. This descriptive-analytical article shows that the application of Article 38 C.C. should be limited according to time, place & the necessity of responding to the growing needs of the society by the principle of no harm and the respecting public interest; However, the observance of justice requires considering the strong jurisprudential and legal evidences of respecting the individuals’ private property on everything that is in a their personal property, as well as the conventional space of that property, and to ensure the opinion of the Guardian Council - which considered the prohibition of possession of valuables items from private property in contrary to Sharia standards – and by referring to articles 9 & 10 of Preservation of National Monuments code which  approved on 08 / 12 / 1309 & considering a share for the land’s owner & paying damages, all sights must be observed & the land’s owner must be satisfied much as possible, in order to prevent the destruction of other people's property . Also, because of various laws which exclude article 38 C.C., it seems that this article needs huge changes.

After realizing the necessity of intergenerational justice, many countries have pursued solutions such as establishing development funds for its realization and the productivity of the next generations from the national wealth. These funds usually pursue long-term goals such as converting national resources into lasting wealth with increasing productivity by granting facilities or directly investing in development projects. The National Development Fund in Iran mainly operates in the form of grant facilities through the conclusion of agency contracts with banks, which has always led to grave challenges, especially regarding the collection of claims for granted resources. Although the agency contract of the National Development Fund with the banks had concluded in the form of additional and inflexible contracts and the fund has tried to reduce the risk of return of its resources to the minimum possible level in the form of the conditions included in a contract, but, it still has problems in collecting claims. It is serious.This article tried to examine the nature of the relationship between the client, the bank, and the National Development Fund in granting facilities and its effects with a descriptive and analytical approach, while explaining the process of granting facilities and explaining its legal ambiguity, especially in the mentioned tripartite relationship. Prove that the current problems of the National Development Fund are caused by the unfair nature of the mentioned relationship and that current contracts cannot cover the contractual risks of the facility. In the end, specific suggestions such as concluding deposit contracts instead of agency in some cases, using the capital market mechanism, modifying the conditions while concluding the agency contract, replacing exchange contracts, especially Istisnaa instead of partnership contracts, and finally complying with credit risk management requirements to improve the current situation, the current unfavorable situation can be sorted out with their help.