In a significant legal development, the Federal Supreme Court delivered its verdict on Monday, August 7, 2023, concerning the appeal brought forth by the Kurdistan Regional Government regarding the Federal General Budget Law. The court issued its rulings on multiple aspects of the appeal, marking a notable decision in the realm of Iraqi jurisprudence.

The Supreme Judicial Council released an official statement detailing the court's proceedings and decisions. The court, presided over by esteemed judges, deliberated on the case numbered (168/Federal/2023), which was initiated by the plaintiff, the Head of the Kurdistan Regional Government. The plaintiff's contention revolved around specific provisions of Law No. (13) of 2023, which pertains to the Federal General Budget for the fiscal years 2023, 2024, and 2025.

In a crucial aspect of the ruling, the Federal Supreme Court held that certain clauses within the contested law were unconstitutional. Particularly, the court deemed the phrase "(with the approval of the Federal Prime Minister)" stated in Article (11/first) and the phrase "(in case the Parliament cannot make the necessary decision)" stated in Article (13/seventh) to be in violation of the constitution. This verdict carries significant implications for the governance of the budgetary process.

However, the court also dismissed some of the claims made by the plaintiff regarding the constitutionality of various articles within the same law. The court's decision reverberated in its dismissal of the plaintiff's appeals regarding the constitutionality of Articles (2/first/5/b), (11/second), (12/second/a, b, c, d, e), and (13/eighth/b). These articles, which had been contested by the plaintiff, were upheld as constitutional by the court.

In a separate but related case numbered (153/Federal/2023), the court addressed another appeal related to the same Law No. (13) of 2023. In this case, the plaintiff was the Prime Minister, who lodged claims against certain provisions of the budget law. The court's decisions in this case mirrored some aspects of the prior case. It ruled the phrase "(exclusively)" mentioned in Article (2/first/8/j/6), the phrase "(upon his request)" in the last paragraph of Article (16/second), and additional clauses, including Article (20/sixth), Article (28/fourth/a), Article (57/first/j), Article (70/second), and Article (72) to be unconstitutional.

Moreover, the court dismissed the plaintiff's appeals against the constitutionality of Articles (28/fourth/b), (62/fourth), (63/third), (65/second), (71), and (75), delivering a comprehensive ruling in favor of the aforementioned articles.

These Federal Supreme Court decisions hold substantial implications for the implementation and governance of the Federal General Budget, with the court's rulings shedding light on the balance of power and constitutionality within the Iraqi legal framework. The decisions, being final and binding, will significantly influence the trajectory of budgetary processes in Iraq for the fiscal years 2023, 2024, and 2025.