عنوان مقاله [English]
Approval of city tolls is one of the duties of city councils. In the matter of tolls belonging to the municipalities, the legislator has either directly assigned the task or delegated the authority to impose it to the city councils. Accordingly, many lawsuits have been heard in the General Assembly of the Court of Administrative Justice with the request to annul the resolutions mentioned, for which different results have been obtained, both annulment and non-annulment.
Possibility of approving this toll tariff, based on the votes of the General Assembly of the Court of Administrative Justice; Part 1 of Article 35 of the Law on the Organization of Islamic Councils of the country approved in 1982 with subsequent amendments and laws such as articles of the Law on Organization, Duties and Elections of Islamic Councils of the country approved in 1375 and the Law on Value Added Tax approved in 1387 and the law of the Fifth Development Plan and ..., Documented. In this article, using analytical-descriptive method, while examining the nature of the fees of business and professional rights of banks and financial and credit institutions and its legal possibility, especially in the case of state-owned institutions, critique the conflicting procedure of the General Board of Administrative Justice in handling cases. Relevant and it is determined that the reasoning bases of this judicial authority can be challenged in this regard.