On Sunday, April 5, 2026, the College of Law witnessed the discussion of a PhD thesis by student Maryam Ali Hussein Kazem, titled:

“The Limits of Exception in Iraqi Customs Tax Legislation – A Legal Analytical Study,” held in the discussion hall at the college.

The discussion took place under the supervision of Professor Dr. Qabas Hassan Awad Al-Badrani, and was attended by a specialized scientific committee comprising a distinguished group of professors, including:

Professor Dr. Ahmed Khalaf Hussein,
Assistant Professor Dr. Fadila Abbas Ghaeb,
Assistant Professor Dr. Mohammed Sami Younis,
Assistant Professor Dr. Zainab Munther Jasim,
Assistant Professor Dr. Rifal Hassan Hamid,
in addition to the supervisor.

The thesis addressed the subject of customs tax exceptions in Iraqi legislation, structured across three chapters. The first chapter explored the conceptual, philosophical, and legal framework of the exception. The second chapter examined the legal limits of the exception and the extent to which legislations comply with them. The third chapter was dedicated to outlining the effects of adhering to or exceeding those limits, along with proposing appropriate remedies to regulate them.

The study aimed to analyze the nature of customs tax exceptions, the mechanisms for granting them, and their effects, as well as to clarify their legal limits in a manner that contributes to enhancing transparency and rationalizing these exceptions. Furthermore, it sought to support legislative reform and the implementation of electronic automation in line with the requirements of public finance in Iraq.

The discussion demonstrated an outstanding academic level, reflecting the research effort exerted by the student, and included scholarly interventions that enriched the subject of the study.

At the conclusion of the discussion, the student was awarded a PhD degree after making the required amendments, with wishes for continued success and achievement in her academic career.