نشریه دانش حقوق عمومی
سال دهم شماره 3 (پیاپی 33، پاییز 1400)

According to the provisions of Articles 10 and 12 of the Law on Organization and Rules of Procedure of the Court of Administrative Justice approved in 2013, one of the important powers of the Court of Administrative Justice is to handle employment complaints of government employees. In this regard, the General Board of the Court of Administrative Justice, in the position of examining the conflict of lawsuits of the branches of the Court, has issued several opinions regarding the change of employment status. In addition to the branches of the Court, these opinions are also binding on administrative authorities, and in cases of annulment of approvals and regulations, the opinions of the General Assembly are binding on the administration of the party complaining. Therefore, the votes of the General Board of the Court of Administrative Justice create rights and duties for government employees and government agencies and are considered as important sources of employment law. Therefore, considering the importance and position of the General Board of the Administrative Justice Court in the employment law of Iran, revise the opinions of the said board on issues related to the change of employment status and re-examine them in accordance with Article 91 of the Law on the Organization and Procedure of the Administrative Justice Court. The same procedure and in accordance with the rules and regulations seems necessary.

Today, good governance can be considered as an important criterion and measure for evaluating various institutions and power structures in different political systems. In the Iranian political system, the Audit Court, given its legal status and defined goals and mission as a specialized and technical institution overseeing how government revenues and expenditures can play an effective role in achieving good governance, especially good financial governance. The main purpose of this paper is the pathological examination of this institution from the perspective of the possibility of accountability and rule of law in the executive apparatus. In this research, numerous online and library resources in the field of financial review and good governance have been used. The concise result shows that there are several legal and extra-legal gaps in the path of playing the constructive role of the Audit Court in achieving accountability and the rule of law.

"The President must be elected from among religious and political figures who meet the following conditions: Iranian origin, Iranian nationality, managerial capacity and resourcefulness, a good record and trustworthiness and piety, convinced belief in the foundations of the Islamic Republic of Iran and the official religion of the country. One of the challenges that has always existed in connection with this principle is the ambiguity in the exclusive or allegorical nature of the conditions mentioned in this principle, which, as the case may be, affects the limits of ordinary legislative competence in detailing or explaining the conditions of presidential candidates. This article, in a descriptive-analytical format, while examining the limits of the parliament's authority in this field, proved that contrary to the prevailing view, which believes that these conditions are exclusive and consequently the Islamic Consultative Assembly does not have the authority to elaborate or explain the presidential conditions, it is allegorical. Considering the mentioned conditions and consequently considering the parliament competence to identify the general conditions is more in line with the General Policies of the Election and some of the views of the Guardian Council. Moreover, considering the general legislative power of the parliament in Article 71 Constitution, it is possible to explain the specific conditions authorized in Article 115.

Prior to the creation of the constitutional Council, the structure of the French courts was twofold, with some cases being heard in judicial courts and others in administrative courts. Under the Seventh Section of the 1958 Constitution (Articles 56 to 63), a court was established that performed important functions from the constitutional justice (compatibility of the ordinary and organic law with the Constitution) to the electoral justice (adjudication of electoral claims). However, it did not fall into the category of administrative or judicial courts. Although at the beginning the style of writing and structuring the decisions of the council was close to that of the Supreme administrative court, over time it abandoned concision and added reasoning to the decisions. Apart from insisting on a part of the legal doctrine, on the one hand, due to the special function of this institution in maintaining the legal-constitutional order and also supporting fundamental rights and freedoms and on the other hand, democratic control over its performance, the council decided in 2016 to review the writing method and the structure of its decisions, with the aim of further reasoning and better comprehensibility. In this study, by examining the balance of the council in the field of conformity of ordinary legislation with the constitution, we will examine the successes and challenges facing this institution in achieving those goals.

In a legal system, the structure of public rights" is framed in terms of constitutional rights and is considered as the basis of public law. Paragraph 2 of the Article 156 of the Constitution refers to the restoration of public rights as the expression of the missions of the judiciary. Based on the content of the principles of the Constitution, the system of government is obliged to perform its duties in relation to public right in three phases: (1) Recognition and implementation; (2) restitution and fulfillment; (3) restoration and enforcement. Based on the practical procedure of the judicial system of the country, the third task has been assigned to the prosecutor, but despite the goals of the constitution in achieving the protection, compensation, and restoration of public rights, it is not very favorable at present; Therefore, the main issue of this research is why this legal duty of the judiciary is not fulfilled properly and what appropriate measures can be taken to solve this problem. To answer this question, in the present study, the obstacles to the realization of the restoration of public rights are discussed in detail and then the solutions for its desired realization are presented; the most important of which are: ambiguity in the concept and legal interpretations, inadequacies in the law, lack of attention to the issue of separation of supervision and litigation, executive problems and ambiguity in the operational or staffing of the Attorney General. Given the gap in the literature in this area and the importance of restoring public rights, the present study can be a valuable step towards enriching the constitutional rights and strengthening the judicial justice of our country.

In different dimensions, the consolidation of Articles (66) and (72) of the Direct Taxes Act confronts several difficulties, including when property transactions are not considered valid in terms of taxation? and how these transactions may be revoked or rescinded? What is the meaning of revocation in accordance with the decisions issued by the judicial authorities? The problem is that our judicial system acknowledges definite property transactions which, contrary to the Article (48) of the Registration Act, are concluded without drawing up a notarial document, but the tax administration office does not accept this matter according to remarks of the Article (53) of the Direct Taxes Act. Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and an acceptance. This research is based on a descriptive-analytical method and addresses the articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to pass the mentioned problem. Although this perception is true, it has several adverse effects, for example until the date when the notarial document is not made, the seller is legally considered as the landlord and he/she must pay property rental tax. On the other hand, there is no such issue in relation to the assignment of the right to goodwill, because most authors, in particular after the enacting of the Landlord and Tenant act, accept the assignment of the right to goodwill merely through an offer and the acceptance. This research is based on a descriptive-analytical method and it addresses articles (72) and (67), accordingly, some suggestions are provided to the Islamic Consultative Assembly to overcoming the mentioned problem.