The Journal of Modern Research on Administrative Law

The Journal of Modern Research on Administrative Law

The nature and effects of the transfer tax and the right to transfer the premises; A comparison with the ruling No. 724 of the Court of Administrative Justice

Document Type : Original Article

Authors
mohammadreza ABBasi 1
Hamidreza salehi 2
1 PhD student in private law, Payame Noor University,
2 Department of Law, Payame Noor University, Tehran, Iran.
10.22034/mral.2024.2015047.1542
Abstract
Abstract: The tax law has divided the types of taxes into two groups; Property tax and income tax. Which type of tax, for example, transfer tax, is placed in which of the mentioned groups, has important legal effects, and legal writers sometimes refer to the mentioned effects in solving some legal issues. In this research, which is described in a descriptive-analytical form, the question has been answered as to which of the types of taxes are the transfer taxes and the right to assign the place. The Court of Administrative Justice and some writers argue that being subject to property transfer tax does not require income, and sometimes even a person may suffer a loss in the sale of his property and property rights, however, he must pay the said taxes. Therefore, the Court of Justice has not considered the transfer tax as an income tax. According to the text of the law and the historical background and according to the similarity of the overhead taxes with the transfer tax and the right to assign the place, it seems that the mentioned taxes are income and the legislator has invented a simple formula to calculate it for the ease of the matter.
Keywords
property tax
income tax
transfer
right to assign premises
general board of the court
Subjects
The Journal of Modern Research on Administrative Law
Volume 7, Issue 22
seventh year, 22th issue, ّSpring 2025
Spring 2025
Pages 432-449

  • Receive Date 04 November 2023
  • Revise Date 14 March 2024
  • Accept Date 16 May 2024