English for Tax Administration 1 Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic @ gmail.com Session 4, 5 Nov 2013
English for Tax Administration 1
Lecturer: Miljen MatijaševićG10, room 6/I, Tue 11:30-12:30
e-mail: [email protected] 4, 5 Nov 2013
1. Revision of the last session
2. Statute Law in Britain
3. Key terms + practice
Today’s session
Revision of the last session
Sources and Varieties of English Law
1. The part of law concerned with the punishment of offences defined as crimes by the law
2. The branch of law concerned with family matters
3. The law of state regulating its domestic affairs4. The part of law concerned with the
constitution or government of the state, or the relationship between the state and citizens
5. The part of law concerned with income and taxes
Complete the definitions for branches/fields of law, part 1
1. The part of law concerned with the punishment of offences defined as crimes by the law CRIMINAL LAW
2. The branch of law concerned with family matters FAMILY LAW
3. The law of state regulating its domestic affairs NATIONAL LAW
4. The part of law concerned with the constitution or government of the state, or the relationship between the state and citizens CONSTITUTIONAL LAW
5. The part of law concerned with income and taxes REVENUE LAW
Complete the definitions for branches/fields of law, part 1
1. The branch of law primarily concerned with the rights and duties of individuals towards each other
2. The part of law consisting of rules which determine how a case is administered by the courts
3. The body of law which deals with the powers of the executive or administrative organs of the state
4. A body of rules that control or affect the rights of states in their relations with each other and of individuals in relation to foreign states
5. The law that determines the rights and duties, used by the courts in making decisions
Complete the definitions for branches/fields of law, part 2
1. The branch of law primarily concerned with the rights and duties of individuals towards each other CIVIL LAW
2. The part of law consisting of rules which determine how a case is administered by the courts PROCEDURAL LAW
3. The body of law which deals with the powers of the executive or administrative organs of the state ADMINISTRATIVE LAW
4. A body of rules that control or affect the rights of states in their relations with each other and of individuals in relation to foreign states INTERNATIONAL LAW
5. The law that determines the rights and duties, used by the courts in making decisions SUBSTANTIVE LAW
Complete the definitions for branches/fields of law, part 2
Revision questions1. Name three principal divisions of law.2. Translate into English:
◦ upravno pravo, radno pravo, ustavno pravo, pravo društava
3. What are the four sources of English law?4. Explain the two meanings of common law!5. Who is subject to EU law and where is it
created?6. What are the origins of common law?7. What about equity?
Statute Law in BritainUnit 3
The British Parliament Legislative Procedure
The GovernmentThe Prime Minister (Premijer)
The Cabinet (Vlada)Government departments (ministarstva)
Civil service (državni službenici)
The Queen
British Government and Parliament
British Government and Parliament
the Cabinet also referred to as Whitehall
British Parliament
The Palace of Westminster
The British ParliamentThe House of Commons
650 MPs
The House of Lords789 members
The Queen
British Government and Parliament
650 Members of Parliament (MPs) salaried
elected in the national election by the people
each MP represents the voters in his constituency
‘first past the post’ electoral system◦ the candidate with the most votes wins and goes to
Parliament, the others lose
The House of Commons
789 members (most of whom – peers) non-salaried (may claim expenses)
appointed by the Queen (at the proposal of the Prime Minister)
Lords Spiritual bishops – 24 (max. 26)
Lords Temporallife peers – 675 (no limit)
hereditary peers – 90 (max. 92)
The House of Lords
The Commons and the Lords
The Commons Searjant at Arms the Mace the Bar of the House the red lines – two sword lengths the Speaker of the House of Commons
The Lords the Throne the Woolsack the Lord Speaker (formerly the Lord Chancellor!)
Some peculiarities
Chooses the government (does not confirm it)
Provides it with money and controls taxation Enacts statute law Supervises the executive Redresses grievances of its constituents
The House of Commons
Gives advice on public policy, representing the British society
Revises legislation passed by the Commons Possibility for persons who have contributed
to the public life of Britain to participate in government
Acts as a constitutional check
The House of Lords
Statute LawSTATUTE LAW = CODIFIED LAW In England originally enacted by the
monarch The role gradually taken over by
Parliament, as its powers grew and the monarch’s powers diminished (notably as a result of the 17th century conflicts between Stuart kings and Parliament)
Statutes as we know them today developed in the 19th century
PARLIAMENT has supreme law-making power
‘No limits’ to its law-making capacity – an act enacted by Parliament which has undergone the proper procedure may not be overturned! (no constitutional court!)
However, in enacting laws, the following must be taken into account: EU law and the European Convention on Human Rights
More on statute law
The courts obliged to apply statute law
They do not have the power to overturn Acts of Parliament
Statute law has precedence over common law: if statute law provides a remedy, it will have supremacy over a common law remedy
Statute law v. common law law
However, in drafting Acts of Parliament, judicial precedents established within common law are taken into account
On the other hand, a court decision can re-interpret a statute and change the way it is applied in future (by setting a precedent)
Statute law v. common law law
This term includes the three components of the legislative apparatus in the UK: the monarch (the Queen), the House of Commons and the House of Lords
An Act of Parliament has to be approved by all three in order to come into force
The Queen’s role in the legislative procedure reduced to formality and ceremony
The Queen in Parliament
At the beginning of each session of Parliament (usually November) and after a General Election, the Queen reads a speech outlining legislative proposals for the coming year
This speech is written by the Prime Minister
The Queen’s role
The other role of the Queen is to give the Royal Assent to a Bill in order for it to become an Act of Parliament, i.e. enter into force
Royal Assent has not been refused since 1707 (today the Queen no longer signs bills with her own hand nor is she even consulted)
today: given automatically by clerks representing the Sovereign, the Queen NOT involved or consulted
The Queen in Parliament
An Act of Parliament starts as a BILL (a legislative proposal)
There are four types of Bills, differing in scope and subject matter:
PUBLIC BILLS
PRIVATE BILLS
also: HYBRID BILLS and PRIVATE MEMBERS’ BILLS
Legislative procedure
PUBLIC BILLS – affect the public at large, proposed by the Government (e.g. Domestic Violence Bill)
PRIVATE BILLS – concern a limited section of the population (Local and Personal Bills), may be initiated by associations and companies
HYBRID BILLS – relate to matters of national importance affecting in particular a local area (e.g. Channel Tunnel Bills)
PRIVATE MEMBERS’ BILLS – introduced by a ‘back-bencher’, provided there is time and luck! Rarely enacted, but may spark a public debate and indirectly affect legislative trends
Legislative procedure
Bills usually originate in the Commons There are normally three readings for each
bill, including a committee stage and a report stage
The procedure starts in the Commons and a largely similar procedure is followed in the Lords
Bills may be returned to the Commons for revision and amendments and the procedure may be repeated
Legislative procedure
The Lords may not reject a Bill, they can only delay its enactment for up to one year
When the final agreement is reached and the final version of the Bill is approved, the Bill is given the Royal Assent, thus becoming an Act of Parliament (statute)
Legislative procedure
Legislative procedure
Key terms
the Cabinetgovernment departments
constituencyMP
peerlife peers
hereditary peersLords TemporalLords Spiritual
the (Lord) Speakerto draft
a billthe monarch - the Sovereign
Royal AssentAct of Parliament
Amendment
There is no constitutional restriction on the subject-matter to be included in the statutes. Nothing prevents the passing of any statute, even one of obviously unreasonable content, provided that it has passed through the proper procedure in the two Houses of Parliament and has been signed by the Queen. Once a statute has been passed, the courts are obliged to follow it in dealing with any cases that may come before them and to which the statute is relevant. They interpret it, and interpretations create precedents, but they cannot find it invalid.
Translate into Croatian
Ne postoje ustavna ograničenja vezano uz temu kojom se može baviti neki zakon. Ništa ne sprečava donošenje bilo kojeg zakona, čak i onog naizgled nerazumnog sadržaja, pod uvjetom da je prošao propisani postupak u oba doma Parlamenta i dobio Kraljičin potpis. Nakon što je neki zakon usvojen, sudovi su ga dužni primjenjivati u slučajevima koji se pred njima pojavljuju te na koje se taj zakon odnosi. Sudovi tumače zakon, a tumačenja postaju presedani. No, sudovi nemaju ovlasti za proglašavanje zakona nevažećim.
Translate into Croatian
Thank you for your attention!