The right to transfer the place and a study in the decision of the Court of Administrative Justice including or not including the said tax on industrial, administrative and educational places

The right to transfer the place is one of the facilities of the law taxes and the tax on the transfer of the "right to transfer the place" is one of the most important tax sources. According to the Tax Law: " the assignment of a place is the right to acquire or profession or the right to occupy the place or the rights arising from the commercial position of the place." The tax system considered the transfer of premises for commercial, administrative and industrial use to be subject to this type of tax, but the Court of Administrative Justice, in violation of this approach, included the said tax only in commercial use. In this research, which has been done by descriptive-analytical method, the question has been answered whether places with non-commercial uses are also subject to tax on this resource or not? According to the definition of the right to transfer the place in the tax law and with reference to Article (2) of the Commercial Law and the Law of Landlord-Tenant Relations approved in 1977 and the principle of tax justice, the research achievement is that Due to the good reputation of the business and the commercial position of the place, it may also include places with industrial and office use. In addition, the scope of this right is wider than the right of business or profession or trade.