جستجوی مقالات مرتبط با کلیدواژه « Transfer of debt » در نشریات گروه « فقه و حقوق »

The Transfer of debt in the Principles of European Contract Law is a tripartite agreement that may also be concluded between the original debtor and the new debtor. The existence of scattered provisions in Iranian law, especially assuming the formation between the transferor and the transferee, needs to be investigated by the present study with aim to eliminate the shortcomings in the law and with descriptive-analytical method. The results show there is a relationship between the transferor and the transferee in three ways. First, the contract. The transfer of debt, even if it is made between the transferor and the transferee, will lead to the full substitution of new debtor, provided that there is the prior consent of the creditor. In addition, the contract concluded between the transferor and the transferee without the consent of the creditor will lead to the transfer of debt with incomplete substitution of new debtor, like a liability insurance. Second, the existence of debt. Third, the area of responsibility transferred to the transferee. principle is to transfer the debt to the transferee with the same characteristics as the original debtor. However, the liability of debt transferee may increase or decrease, such as a liability insurance.

In Islamic law and Civil Code, the contract of guarantee is considered a possessory contract due to the fact that it is based on the institution of religion and as a result of its possessory effect. However, paying attention to the customary instances of the contract of guarantee, a number of jurists have come to recognize another concept of the contract called customary guarantee with different nature and rules against the idiomatic guarantee. The contract of guarantee in this meaning only makes commitment without transferring the debt to the guarantor and its possession by the guaranteed one. The customary guarantee characterized by the lack of engagement of the guarantor, the lack of need to a fixed debt, the independent commitment of the guarantor is different from the idiomatic guarantee accepted by the Islamic law and the civil code. The present article uses a descriptive-analytical method to examine the customary guarantee as an instance of the general theory of commitments against the idiomatic guarantee which is based on the possession theory. As a result, it can be said that considering the needs of the society and identifying a new concept of the contract of guarantee in the Shi'a jurisprudence, as well as relying on the generalities of the law like the Article 10 of Civil Code, the customary guarantee can be considered valid in the case law too.

Issue of objective or subjective legal nature of shares and partners share was always place of difference for lawyers. Legal provisions in this regard have acted insufficient (poor). This caused the idea of some lawyers is that shares are considered among the subjective And accordingly, Contract transfer them to see for Transfer of debt. The purpose of this study is to disambiguation the nature of shares. Justifying of taxation on shares from the perspective of subjective nature of them is ambiguous. Incoming is taxation source due of business in its economic meaning (arts 17, 34, 119 to 123, 143 and repeated 143 of direct taxes act) that’s the meaning Makes a need to transfer the shares as an independent and integrated property. Studies library and taking notes from the sources, the main basis of this research is. The involvement of the subject of the study with issues such as taxation in the tax authorities has led to field researches by contacting these bodies and taxpayers. As a result; Topics mentioned Ownership interest objective explanation of the relationship between share and shareholder are known. Transfer of due not arising to actual acquire of income. Therefore, taxation on stock is not possible except in the form of a transfer of an objective property.

The written literature of the Shiite jurisprudence shows that some jurisprudential conducts are disputable among scholars of jurisprudence with regard to formidable uses of assignment for various commercial and economical transactions in the contemporary world. The famous scholars of jurisprudence know that assignment is a contract including proposal and acceptance while others consider it as a unilateral right. This article deals with the criteria and criticism of these two points of view and clarifies that assignment meets the capacity of being contract based on transactor's will to be utilized as a proposal and acceptance or unilateral right.

As a result guarantee contract of, obligation transferred from conscience principal into conscience guarantor. In fact this work is adopted to guarantee by imami jurisprudent. It must be understood, transfer conscience is not nature of guarantee contract of, but it effect of absolute contract, obligation principal may have assurance as mortgage, in jurisprudence all those who have commented on this issue, because the guarantee contract of, is performance obligation, Consequently, with the conclusion of the contract of guarantee, assurance principal obligation is separated. Since assurance is security for performance principal obligation, however in civil law, the majority of lawyers, dependency it for principal obligation, since in guarantee contract of, principal obligation is not dissolved, but transferred into conscience guarantor, the assurance is not separated, unless in hereof be conditioned, of course in guarantee joint and several, since by conclusion of guarantee contract of, is joint conscience, this subject don’t plan, and only add for assurance, with considering importance this subject, will study in Iran and French law, finally selected comment will be expression.

In the business world، one of the most important issues is how to provide finance for business enterprises. Factoring as one of the common ways of financing through account receivable is used to finance small and medium enterprises. Financing through factoring occurs in the form of a contract between the seller and the factor، and it is based on transfer of debt. By concluding the aforesaid contract، two groups of people are affected. The first group includes the seller and the factor، that is، as a result of the aforesaid contract، a direct contractual relationship is created between them. Their agreement is the primary element in determining their rights and obligations. The second group includes third parties who have no contractual relationship with the factor and the seller. This group consists of debtor who is directly involved in the execution of the contract and third parties other than the debtor like seller’s creditors and subsequent transferees of the same accounts receivable who not are involved directly.