The Federal Supreme Court exercises constitutional oversight over contested provisions within the State's General Budget Law by issuing rulings on their constitutionality. In Iraq, the Federal Supreme Court has rendered numerous judicial decisions subsequent to the publication of the General Budget Law, either annulling or responding in accordance with the procedures stipulated in the law. The primary impediments faced by the court pertain to the filing of challenges to deprive individuals, legal entities, and civil society organizations, as per the court's rule of procedures (No. 1/2022). Rather, it is limited to the three federal authorities, independent bodies, the prime minister of the region, entities not affiliated with the ministry, and governors to request the court to rule on the constitutionality of a text or system by sending a request to the court accompanied by a letter signed by the head of these entities regarding the disputed text, provided that it relates to the tasks of those entities and has caused a disagreement in its application within thirty days of the date of its publication, and the court must rule within a period not exceeding thirty days from the date of its registration. This is contradictory to Article (93/3) of the Constitution of the Republic of Iraq for the year 2005 regarding the deprivation of some of the mentioned entities from filing challenges.
Qader et al. (2024) studied this question.