An analysis of the legal basis for the imposition of tolls by councils and the procedure of the Court of Administrative Justice regarding tolls "Excess permitted density"

Granting legal personality and decision-making authority to local institutions is one of the most important elements of democracy, and "decentralization" has been accepted by various countries as one of the methods of governing with the aim of dismantling power and responding to local needs and concerns. In this regard, the Constitution of the Islamic Republic of Iran has recognized "Islamic Councils" in Article 7 and Chapter 7 of the Constitution and has delegated its duties and powers to the Islamic Consultative Assembly. Accordingly, in accordance with the law on the organization, duties and elections of the Islamic councils of the country and the election of mayors, various duties and powers were foreseen, including the imposition of tolls for these councils. Although tolls were enacted in several other laws, the meaning and scope of councils' authority were never specified. This ambiguity in the legal basis, the concept and scope of tolls and tolls in excess of density as one of the most important examples of tolls approved by the councils, has led to a dual approach of the Court of Administrative Justice in this regard. Therefore, the present article uses the descriptive-analytical method to reach the approach that, firstly, the ruling law in the field of tolls is the VAT law approved in 1387, which has only granted new local tolls to the councils and nothing else. Second, the imposition of tolls "Excess permitted density" by councils is against the law.