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 Session2, 22 Oct 2013

2. Today’s session • What is meantbyLaw? • Separation of powers • Legal Systems of the World

3. What is meant by Law? Unit 1

4. Definitions of LAW Try to thinkof a definitionof LAW! Canyouthinkofanysynonyms? Rule Regulation Statute

5. Definitions of LAW From Oxford Advanced Learner’s Dictionary • (U) all the rules established by authority or custom for regulating the behaviour of members of a community or country • (C) any single rule established in this way • (U) a branch of such rules • (U) such rules as a subject of study

6. Definitions of LAW From the law.com dictionary: • any system of regulations to govern the conduct of the people of a community, society or nation, in response to the need for regularity, consistency and justice based upon collective human experience. • a statute, ordinance or regulationenacted by the legislativebranch of a government and signed into law, or in some nations created by decree without any democratic process

7. WhatIsMeantbyLaw? • “rules of conductimposed by a state upon its members and enforced by the courts.” • a norm is a law “if neglector infractionis regularly met, in threat or in fact, by the application of physical force by an individual or group possessing the socially recognized privilege of so acting.” (anthropologicaldefinition)

8. WhatIsMeantbyLaw? • a rule, or anorder, is a lawif “it is externallyguaranteedbytheprobabilitythatcoercion(physical or psychological), to bringaboutconformityor avengeviolation, willbe applied by a staffofpeople holding themselvesspeciallyready for thatpurpose.” (sociologicaldefinitionbyMax Weber)

9. Meaningsof LAW

10. Meanings of LAW • Stealing is against the LAW. • The new LAW on VAT comes into force next month. • Her brother specialises in company LAW. • Jane finished LAW school but she doesn’t practice LAW. • The new car model defies the LAWS of physics. • He has had some problems with the LAW. • Most countries of Europe are continental civil LAW countries. • We will see what the LAW has to say about that!

11. Collocations with LAW • to lay down the law • to enforce the law • to break the law • to interpret the law • to practise law • to violate a law • aninfractionofthelaw • the rule of law

12. Collocations with LAW • to lay down the law – propisivati zakone • to enforce the law – provoditi zakone • to break the law – prekršiti zakon • to interpret the law – tumačiti zakon • to practise law – biti odvjetnik • to violate a law – prekršiti zakon • aninfractionofthelaw – povreda zakona • the rule of law – vladavina prava, pravna država

13. Separation of Powers

14. Separation of powers • What are the powers of each branch? • Which bodies represent the three branches of power in Croatia?

15. Separationofpowers • THE LEGISLATIVE – enacts laws, usually in the hands of parliaments, i.e. the legislature, elected (chosen) by and represents THE PEOPLE • THE EXECUTIVE – proposes laws, implements policies, ‘runs the country’, usually the government and/or the president of a country • THE JUDICIARY – usually independent, the power lies in the system of courts, administers justice, enforces laws The idea is to prevent any branch from having absolute power. Each branch is involved in controlling the work of the other two, although in different ways.

16. Separation of powers (RC) • THE LEGISLATIVE – the Croatian Parliament (Hrvatski Sabor) • THE EXECUTIVE – the Government of the RC (Vlada RH) and other administrative bodies (ministries, agencies, etc.), and the President of the RC • THE JUDICIARY – the Croatian court system: the Supreme Court of the RC (Vrhovni sud RH) and other courts

17. Legal terms • Note thefollowing: • legislation – zakonodavstvo (zakoni npr. jedne države) • the legislative (power) – zakonodavna vlast • thelegislature– zakonodavno tijelo (najčešće parlament) • thejudiciary– sudstvo, sudska vlast • judicial, adj. – sudski, sudački (e.g. judicial office – sudačka dužnost)

18. Legal Systems of the World

19. Legal systems • The three dominant legal systems in the world are:

20. Legal systems ofthe world

21. CIVIL LAW (a.k.a. continental civil law) • inspired by Roman Law and particularly popularized during the Enlightment (18th century) – the first modern codifications in Europe • Characterized by CODIFICATION – an accessible and written collection of laws which apply to all citizens and which judges must enforce

22. CIVIL LAW (a.k.a. continental civil law) • Judges are merely 'the mouth of the law‘ • Laws provide general principles and guidelines to be applied to each particular case. • Main source of law: LEGISLATION

23. CIVIL LAW (example of codified law) II. GENERAL SAFETY REQUIREMENTS FOR PRODUCTS Article 4 (1) A producer shall only place safe products on the market. (2) For the purpose of paragraph 1 of this Article, a product shall be deemed safe: • if it meets all the requirements laid down in the technical regulations pertaining to this product, • when there are no relevant technical regulations, if it meets the requirements of Croatian standards transposing European standards, the list of which is published in the Official Gazette, (3) It shall be prohibited to produce, import, export or place on the market products which are of misleading appearance, and are therefore unsafe for consumers, especially children.

24. COMMON LAW • Developed in England in the 12th century • Law which is not written by elected politicians but rather by judges. • Common law is a collection of court rulings or precedents which must be observed by judges.

25. COMMON LAW • Contrary to civil law, common law does not provide general principles but examples of court rulings in similar cases, which provide the basis for new court decisions. • The starting point of common law is the case, not the general principle. • Main source of law: PRECEDENTS (PREVIOUS COURT RULINGS)

26. RELIGIOUS LAW • Legal system using a religious system or document as a legal source, although the legal methodology varies. • Some religious law systems are more similar to civil law, some to common law. • The main examples are Sharia in Islam, Halakha in Judaism.

27. Legal systems of the world • Legal systems of the modern world are often a combination of two systems. • Religious law usually follows the principles of either civil or common law. • Common law countries have a parallel system of codified laws, supplementing the precedents. • Some countries even have multiple legal systems (e.g. Canada, the USA)

28. Thank you for your attention!