Main Article Content
The legal element of the crime of smuggling of goods in the text of the law has revealed that it criminalizes the act committed against customs laws and regulations, so that no act can be considered against that unless it exists. Considering the seriousness of this criminal phenomenon and harming the interests of the society, Iraqi and Iranian legislators have recognized the crime of goods smuggling with special legislation by enacting the laws that the legislator wanted to deal with, and examining the characteristics of the legal pillar of goods smuggling, which includes legislation of the crime and the determination of the punishment by the legislator, reducing the authorities of the judges and the usability law for the accused which is necessary and essential. The study disclosed that the criminalization of the smuggling of goods is considered in both countries, and the delegation of authority is also well-thought-out, and on the other hand, the authorities of the judges in the two countries are diverse in the field of goods smuggling. Also, the results exposed that there is no mention of non-retroactivity in the Iraqi Customs Law and the Law on Combating Goods and Currency Smuggling in Iran, and both legislators refer to the Penal Law.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Bin Manzoor, A., 1955. Lasan al-Arab, Vol. 1, Beirut, 1955, p. 781.
Suleiman, Sh. (2017). The criminal contribution to the Algerian crime in the Algerian law, a comparative study, Dar al-Jamaa al-Jadaa Al-Askandriya.
Al-Azzawi, A. (1958). The history of Iraqi taxes from the beginning of Islam to the end of the Ottoman era, Baghdad Trading and Printing Company.
Abbas, S. (1981). Around the police in the fight against terrorism, without publishing house, Baghdad.
Al-Najjar, A. (1968). Foreign trade policy in Iraq in the period after World War II. Baghdad.
Al-Akili, AD 1948. Lectures in al-Quba, Al-Maarif Press, Baghdad.
Sarwar, A. (1960). The Special Penal Code for Fiscal and Monetary Crimes, Al-Nahda Al-Arabiya School, Cairo.
Mansour, A. (2002). Crimes of al-Tharib Al-Kamarki in Iraq. Dar al-Shakhna al-Khaltura al-Aae, 1st floor, Baghdad.
Ibn Ibrahim, AH 2003. Book of Al-Kharaj. 1, Cairo.
Hosni, M. (1975). Description of the Lebanese Penal Code - General Section. Dar al-Naghri, Beirut.
D. Al-Arabi, M. (1953). Principles of public finance and financial legislation. Al-Jaz al-Awal, Kitab al-Awal, Volume 2, Ramsis Press, Alexandria.
D. Al-Janabi, I (1990). Studies in general finance. Ministry of Higher Education and Scientific Discussion, Higher Education Press, Baghdad.
D. Elmatit, A. (1975). Indirect taxes, Shabab al-Jama'i Foundation, Alexandria.
Shaaban, Sh. (2000). Al-Nazriya General Theory of Criminal Crime, Al-Dar University, Beirut.
Najm, M. (2000). Law of Principles of Criminal Courts, No. 9 of 1961, Applicable Provisions and Content, Dar al-Taqwa for publishing and distribution, F 1, Oman.
Al-Saeed, M. (1962). General Provisions in the Penal Code, Dar al-Maarif, Cairo.
Safi, A. (1967). Al-Qaida al-Jina'i, Al-Sharqiyah publishing and distribution, Beirut.
Hasani, M. (1989). Description of the General Penal Code - General section, Dar al-Nahda al-Arabiya, Cairo.
Al-Fadel, M. (1963). General Principles of the Penal Code, Damascus University Press, Syria.
Al-Shawi, S., Barakat, M. (2011). General Principles in the Penal Code, Dar Wael Lalanshar, Oman.
Abu Amer, M. (1981). The Lebanese Penal Code, General Section, Al-Dar Al-Jamaa Charters, Beirut.
Mehdi, A. (1976). Criminal responsibility for economic crimes Al-Qunun Al-Maqaran, Madani Press, Cairo.
Bosqia, A. (2008). Al-Jaraim al-Gummarkiyyah in al-Jeza'i Fathsah, Dar Houma Lallansher, Algeria.
Bosqiyeh, A. (2005). Customs Disputes, Classification of Crimes and Inspections, Follow-up and Punishment, Dar Huma for Printing and Publishing and Distribution, Volume 2.
Mostafa, M. (1979). Economic crimes in the modern law, first part, general provisions and penal procedures, Cairo University Press, Cairo.
D. Rashid, A. (1974). The criminal law, the entry of principles of general theory, Cairo.
Al-Saraj, A. (1992). Description of the Syrian Economic Penal Code, Damascus University Press.
Al-Saeed, K. (2011). Description of the General Provisions in the Penal Code, a comparative study, Dar al-Taqfa for publication and distribution, Oman.
Abdul Basir, A. (2004). The origin of criminal law, a comparative study in Islamic law and Islamic criminal jurisprudence, Dar al-Fekar University, Alexandria.
Behnam, R. (1997). General Theory of Criminal Law, Al-Maarif, Volume 3, Alexandria.
Al-Khoji, A. (2002). Penal Code of the General Section, al-Halabi al-Hawguyya manifestos, Syria.
Khalaf, A., Al-Shawi, S. (2009). The General Principles of the Penal Code, Al-Sunhouri School.
Sarwar, A. (1990). Tax crimes, Dar Al-Nahda Al-Arabiya, Cairo.
Ahmed, A. (2012). Commentary on the Penal Code, General Section, Dar al-Taqfa for Publishing and Distribution, Oman.
Rizvan, M. (1970). Al-Tahrib al-Tahrib al-Qamarki and al-Naqdi Faqha and Qadza, Manuscripts of Alam Al-Kutub, Cairo.
Awad, M. (1999). The general principles of the criminal procedure law, Dar al-Mahbatat al-Jana'i, Alexandria.