13/federal/2020 on 2021-06-08 -The tax is one of the fiscal policy messages that the state can use to encourage the economy, give competitive advantages to some sectors, and supply the state’s general budget with financial revenues, it is a means of distributing wealth, and it is not just a financial burden that is placed on the shoulders of those charged with it. -The seizure decision issued by the Minister based on the powers granted to him by the Income Tax Law is not considered legislation to impose taxes, but rather a procedure focused on individual cases because of their failure to pay the taxes due, the law has drawn ways to appeal, and therefore the appeal is outside the jurisdiction of the Federal Supreme Court.
7 / Federal / 2020 on 2021-06-08 A- (The integrity of the electoral process is the responsibility of all federal authorities by providing them with all constitutional and legal guarantees, including adherence to the dates set for holding national elections, and that this represents the main pillar for gaining the citizen’s confidence in the electoral process). B- (The Independent High Electoral Commission, with its independence and impartiality and in cooperation with the federal authorities, should work for the participation of everyone in the elections by increasing the electoral awareness of citizens and considering this as a national duty for the people to exercise their political rights in accordance with Article (20) of the Constitution). C- (The reform of the political process in Iraq and the achievement of the principle of peaceful transfer of power is achieved through the participation of everyone in the general elections and the prevention of the illegal use of political money in the elections and the prevention of the use of all illegal methods in the elections to influence their results in order to ensure high credibility and clear integrity of the process elections and that this is the duty of the federal authorities and the Independent High Electoral Commission). D - (The duty of the Independent High Electoral Commission is to work to find wide participation in the elections and to consider this a national duty for the people to exercise their rights in accordance with Article (20) of the Constitution). E- (The integrity of the electoral process is everyone's responsibility, and adherence to the deadline for conducting it is a cornerstone for gaining the confidence of the citizen).
26 / Federal / 2020 on 2021-06-08 Requesting the Federal Supreme Court to oblige the Council of Representatives to amend any legal text, falls outside the jurisdiction of the court, as it is considered an interference in the work of the legislative authority and contradicts the principle of separation of powers.
45/federal/2020 on 2021-06-22 Making Iraq one electoral district or multiple districts for the Faili Kurds is a legislative choice that falls within the competencies of the Council of Representatives stipulated in Article 61/1st of the Constitution, and there is nothing in it that contradicts the provisions of the Constitution.
10/federal/2020 on 2021-05-26 The request to oblige the legislative authority or official authorities to grant a certain category pension rights is outside the jurisdiction of the Federal Supreme Court.
4/federal/2020 on 2021-05-26 (When this court examines the competencies of the Federal Supreme Court stipulated in Article (93) of the Constitution of 2005 and Article (4) of the amended Federal Supreme Court Law No. (30) of 2005, the Federal Supreme Court finds that obligating the legislative or executive authority to issue instructions to avoid legislative shortcomings in a specific law that is not within the competencies stipulated in the aforementioned articles, so the plaintiff’s claim is binding to be dismissed from the competent aspect).
3 / Federal / 2020 on 2021-05-26 (When verifying and scrutinizing the lawsuit petition, it was found that it did not include any of the two conditions contained in Article (5) of the Federal Court’s bylaw, as it was filed directly by the plaintiff’s attorney / in addition to his post and signed by his signature (the agent) and that the bylaw in the aforementioned article is clear in its text that the lawsuit must be sent to the Federal Court in a letter signed by the competent minister in person and that the special agency does not fulfill the purposes of that article, also the lawsuit petition did not indicate the existence of an existing dispute between the Ministry of Defense or any of its affiliated entities and another party , as required by Article (5) of the aforementioned, and thus the case is considered not fulfilling the conditions for its acceptance, and then entering into its content, and it is obligatory to be dismissed).
9/federal/2020 on 2021-05-09 The direct action lawsuit brought by natural persons (individuals) or private legal persons before the Federal Court requires the existence of a special interest, which is the known interest and the possible and verified situation, and that the plaintiff submits evidence that actual damage has been caused to him as a result of the contested legislative text, and that it has actual benefit result of the ruling of unconstitutional text or its abolition.
