Legal value of CPA orders

Abstract

The Coalition Provisional Authority (CPA) was established on April 21، 2003، to manage Iraq's affairs following the political regime change. It based its exercise of powers on United Nations Security Council Resolution 1483 of 2003 and issued numerous orders during its administration to regulate criminal، civil، tax، and commercial aspects. The CPA also amended certain existing laws to align with the prevailing circumstances of that period. After the CPA's mission ended on June 30، 2004، some opinions emerged challenging the constitutionality of the CPA's orders and calling for their removal from the legislative framework due to their alleged violation of constitutional provisions. Despite certain criticisms that can be made regarding the CPA's orders، their removal from the legislative system and the stripping of their legal status would disrupt the legal system، jeopardize acquired rights and legal positions established under those orders، and invalidate all judicial rulings issued by courts formed under them. Moreover، the state would be required to refund tax deductions collected under these orders، imposing financial burdens that the public treasury may not be able to handle. These considerations led the Federal Supreme Court to rule in favor of the constitutionality of the CPA's orders and to affirm their legal status.