وصف عینی و تشریفاتی معاملات ارز، در حقوق ایران

با اصلاح قانون مبارزه با قاچاق کالا و ارز در سال 1400، تشریفات و محدودیت‏هایی برای معاملات ارز تعیین شد، که افزون بر وصف کیفری (=جرم قاچاق ارز)، بر شکل تراضی و تحقق معاملات ارز نیز موثر است. چنانکه معاملات ارز منحصراً باید با واسطه نهادهای مجاز انجام و در سامانه ارزی ثبت شود. همچنین تسلیم ارز (قبض) در همه معاملات، ضروری است. مقررات پولی و بانکی نیز، که در تنظیم شکل و محتوای مبادلات ارزی حکم قانون را دارد، معاملات خارج از تشریفات را ممنوع شمرده است. هدف از این پژوهش، مطالعه وصف عینی و تشریفاتی معاملات ارز در حقوق ایران، و روش آن، توصیفی- تحلیلی است. نظر به مجموع مقررات، در نظم حقوقی کنونی ایران، باید معاملات ارز را تشریفاتی و عینی دانست. بدین‏سان نه‏تنها قبض شرط صحت معامله است، تشریفات قانونی انجام معامله نیز شرط تحقق آن است و در صورت عدم رعایت، باید معامله را از نظر قانون باطل شمرد. با وجود این، ضمانت اجرای عدم قابلیت استناد، منصفانه‏تر، کارامدتر و سازگارتر با وضع معامله به‏نظر می‏رسد و به دکترین حقوقی، نظام قضایی و تقنینی پیشنهاد می‏شود.

the solemn and real description of currency transactions, in iranian law

in the iranian legal system, transactions involving foreign currencies have consistently been subject to governmental supervision and legislative scrutiny. this is due to the intrinsic relationship between foreign currencies and the value of the national currency, as well as their impact on matters of export and import. a further factor is the desire of the general public to invest in foreign currencies in iran. this is motivated by a desire to maintain the value of their money, which is achieved by purchasing and holding foreign currencies, or by engaging in currency speculation and brokering. so many regulations have been passed regarding currency transactions including: circulars and monetary-banking regulations; acts regarding the terms and conditions of foreign currency transaction; method of currency’s price discovering; competent institutions; maximum volume of permitted exchangeable currencies, etc. the last legislative step regarding currency transactions in iran, is the amendment act of the combating goods and currency smuggling act enacted on 1 january 2022. in these regulations, some requirements and formalities are prescribed for concluding and validating foreign currencies transactions. in the meantime, two legal descriptions of currency transactions are subject of this article: solemn, and real description. so, we should examine that if these legal formalities make the currency transactions as a solemn contract? and moreover, is the delivery, a condition for validity of the currency transactions, and therefore it should be considered as a real contract?the method of this research is library and documentary, and the research approach is descriptive and analytical. materials, includes acts and regulations, as well as legal theories. the technical analysis will also refer to the legal principles and rules, including the general principles of contracts, as well as analogy and induction, and logical interpretation.the research plan will commence with an explanation of the concept of foreign currency and currency transactions. this will be followed by a separate analysis of each objective and formal statutory condition for concluding such a transaction, based on legal regulations and theories, as well as principles and rules. thereafter, the legal description will be discussed, and finally, the research proposal will be presented.the research questions are: what formalities are prescribed in iranian law, and especially in the latest legal amendments, for conducting currency transactions? are the formalities as such a way that currency transactions become a solemn contract? is the delivery a condition for the validity of such transactions and therefore currency transactions should be considered as a real contract? assuming these two descriptions, what are the effects of them? and finally, whether these two works reasonable, acceptable and enforceable in iran’s current legal system or not?it seems that in the current iran’s legal system, and considering the set of foreign currency regulations and especially the recent amendments in the combating goods and currency smuggling act , currency transactions should be considered as both solemn and real contract.