English for Tax Administration 1

1. English for TaxAdministration 1 Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic@gmail.com Session 3, 29 Oct 2013

2. Today’s session • Revision of the last session • Sources and Varieties of EnglishLaw • Keyterms + practice

3. Revision of the last session Separation of Powers – Legal Systems - What is Meant by Law?

4. Revision questions • What do you know about the concept of the separation ofpowers? • Name at least 4 meaningsofthe word ‘law’ • Findsynonyms for: • behaviour • laydown • law-making • a written set ofrules • beinaccordancewith (a law)

5. Revision questions • Who doestheseactions: • enact, enforce, interpret, violate, practiselaw. • Provide Croatianequivalents for thefollowingterms: • impose, neglect, infraction, coercion. • What is the principal differencebetweenthecommonand civil law systems?

6. Translate the following passage Laws are usually enacted by the legislative branch of the government. Once a regulation enters into force, the citizens of that country must conform to it. Any conduct contrary to that regulation is interpreted as an infraction of the regulation and may lead to penalties. These are given by the judiciary or institutions which are responsible for enforcing the regulation.

7. Translation (example) Zakone obično donosi zakonodavna vlast. Kada neki propis stupi na snagu, građani te zemlje moraju ga se pridržavati. Bilo kakvo ponašanje suprotno tome propisu smatra se kršenjem istog i može biti kažnjeno. Kazne određuje sudstvo ili institucije odgovorne za provođenje tog propisa.

8. Sources and Varieties of English Law Unit 2

9. Branches/areasoflaw PRINCIPAL DIVISIONS: internationallaw – national law (also: supranationallaw - EU) publiclaw – privatelaw

10. Branches/areasoflaw PUBLIC LAW – areaoflawinwhichthe state has a directinterest PRIVATE LAW – areaoflawinvolvingprivatecitizens

12. Legal Systems, Branches of Law, Sources of Law family law common law constitutional law criminal law public law administrative law labour law procedural law company law private law civil law substantive law commercial law What are the Croatian terms for the above?

13. Translations family law – obiteljsko pravo constitutional law – ustavno pravo criminal law – kazneno pravo public law – javno pravo administrative law – upravno pravo labour law – radno pravo procedural law – procesno pravo company law – pravo (trgovačkih) društava private law – privatno pravo civil law – građansko pravo/kontinentalno pravo substantive law – materijalno pravo commercial law – trgovačko pravo

14. Legal Systems, Fields of Law, Sources of Law NOTE: civil law – double meaning: • (continental) civil law – legal system • civil law – field of law (as opposed to criminal law) common law – double meaning: • legal system (sustav commonlaw) • a source oflaw (precedentno pravo)

15. England or the UK? • Consider the relationships between the following Great Britain The British Isles Wales England The United Kingdom Ireland Scotland Northern Ireland

16. The British Isles

17. TheStates • The United Kingdom of Great Britain and Northern Ireland • The Republic of Ireland • Great Britain: England, Wales and Scotland • Certain political and legal independence • England and Wales share a common legal system, while Scotland and Northern Ireland have separate legal systems

18. Sources of English Law

19. English Law • COMMON LAW – substantive law and procedural rules created by judicial decisions made in the courts • STATUTE LAW – lawsenactedinParliament (statutes, i.e. ActsofParliament) • EQUITY – a parallelsystem to commonlaw • EU LAW – EU legislation and decisions of the Court ofthe EU applicable in all Member States

20. More on common law • before the Norman Conquest (1066), laws were local and based on custom, administered by feudalcourts, no centralisedsystem • Norman Kings – political and administrative unification • introduced a national legal system and a system of courts • Henry II (1154-89) - the common law system was instituted in its entirety • national legal system based on case law, which developed into judicial precedents – the basis of common law to the present day

21. More on equity • common law system proved rigid in its practices and its remediesoften led to unsatisfactoryresults • dissatisfied litigants turned to the monarch • the monarch forwarded these petitions to the Lord Chancellor (Keeper of the King’s Conscience)

22. More on equity • the Court of Chancery was formed to deal with these petitions • developed into a separate system within English law known as EQUITY, as the Lord Chancellor was not bound by precedents administered by common law courts, but was rather guided by equity, i.e. fairness

23. More on equity • e.g. where common law could only impose a payment of damages, equity had the option to issue an injuction or order specific performance • equity soon established jurisdiction over matters where common law was failing, and as such continued to exist for five centuries

24. More on equity The Supreme Court of Judicature Acts 1873-1875 • reformed the system of courts and brought together the common law courts and the courts of Chancery • the Court of Chancery became the Chancery Division of the High Court of Justice, which it remains until the present time • equity has its own set of precedents • where common law and equity conflict, equityprevails • courtsfused but notthelaw! • litigantscanseek legal and/or equitableremediesfromthe same court

25. More on Statute law ... in the next session!

26. Keyterms branch of law area/field of law source of law common law statute law equity EU law substantive law procedural law precedent (legal) remedy litigant damages injunction specific performance

27. Thank you for your attention!