جستجوی مقالات مرتبط با کلیدواژه « صلاحیت مکانی » در نشریات گروه « فقه و حقوق »

The personal jurisdiction of the Senegalese Special Court, established in 2013, is limited to Hisson Hobre and his associates, and the African and Senegalese associations have been influenced by other international criminal justice courts in setting up the Statute of the Court. The present article, while analyzing the competencies of the Special Court of Senegal, shows that the method of copying and attaching was used in the statutory writing of this court. The application of this criterion is based on the unity of judicial and legislative practice in the international community in order to attain a degree of vacuum in resolving the legislative branch of the transnational corridor, but this method should not be regarded as a "standpoint" of cases; otherwise, Salary will go. The Statute of the Court, which results from the interaction of domestic and international law, is admirable with this approach.

The establishment of an special tribunal by enacting its statute, in order to try Saddam Hussein and his co-defendants, was the dream of all the victims of former Ba'ath Regime crimes that in December 10, 2003 came true. Studying the jurisdiction and sentences of this tribunal, named Iraqi High Criminal Court, which is the subject-matter of this article, shows that as a result of some limitations in the statute, the tribunal is not authorized to try all the attributed crimes. Furthermore, the statute does not prescribe the payment of the payoffs resulting from the war against Iran. Announcing the death sentence by the Iraqi High Criminal Court and its quick execution, settled all the discussions about the possibility of holding the death penalty by this court but it caused a number of ambiguities about the different aspects of the crimes attributed to Saddam as the most important defendant of the Court. Keywords: Jurisdiction, Sentence, Iraqi High Criminal Court, Saddam, Ba'ath Regime.     Value Added Tax (VAT) and Tax Fairness   Seyed Aziz Masoomi   Taxation has a life as long as the human civilization. Tax has been used as a tool for society development and it is now seen as a fee for residence in developed countries. Human civilization development has resulted in taxation division to various parts among which VAT is attached more importance for its fairness. To reveal the importance of VAT, it should be said that it is now used a tool for fairness in more than 12 countries, 4.000.000.000 persons (70% of the world population) now live in the countries which have VAT. VAT revenue for the government is annually $18 trillions. This paper dealt with VAT nature and then explains it as a toll for tax fairness.