English for Tax Administration 1

Lecturer: Miljen MatijaševićG10, room 6/I, Tue 11:30-12:30

e-mail: miljen.matijasevic@gmail.com

Session 3, 29 Oct 2013

1. Revision of the last session

2. Sources and Varieties of English Law

3. Key terms + practice

Today’s session

Revision of the last session

Separation of Powers – Legal Systems - What is Meant by

Law?

Revision questions

1. What do you know about the concept of the separation of powers?

2. Name at least 4 meanings of the word ‘law’

3. Find synonyms for: ◦ behaviour

◦ lay down

◦ law-making

◦ a written set of rules

◦ be in accordance with (a law)

Revision questions

4. Who does these actions: ◦ enact, enforce, interpret, violate, practise law.

5. Provide Croatian equivalents for the following terms:

◦ impose, neglect, infraction, coercion.

6. What is the principal difference between the common and civil law systems?

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.

Translate the following passage

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.

Translation (example)

Sources and Varieties of English Law

Unit 2

PRINCIPAL DIVISIONS:

international law – national law(also: supranational law - EU)

public law – private law

Branches/areas of law

PUBLIC LAW – area of law in which the state has a direct interest

PRIVATE LAW – area of law involving private citizens

Branches/areas of law

family lawcommon law

constitutional lawcriminal lawpublic law

administrative lawlabour law

procedural lawcompany lawprivate law

civil lawsubstantive lawcommercial law

Legal Systems, Branches of Law, Sources of Law

What are the Croatian terms for the above?

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

Translations

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 common law)◦ a source of law (precedentno pravo)

Legal Systems, Fields of Law, Sources of Law

Consider the relationships between the following

Great BritainThe British Isles

WalesEngland

The United KingdomIreland

ScotlandNorthern Ireland

England or the UK?

The British Isles

1. The United Kingdom of Great Britain and Northern Ireland

2. 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

The States

Sources of English Law

COMM

ON LAW

STATUTE LAW

EQUITY EU LAW

ENGLISH LAW

English Law COMMON LAW – substantive law and

procedural rules created by judicial decisions made in the courts

STATUTE LAW – laws enacted in Parliament (statutes, i.e. Acts of Parliament)

EQUITY – a parallel system to common law EU LAW – EU legislation and decisions of the

Court of the EU applicable in all Member States

before the Norman Conquest (1066), laws were local and

based on custom, administered by feudal courts, no

centralised system

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

More on common law

More on equity• common law system proved rigid in its

practices and its remedies often led to

unsatisfactory results

• dissatisfied litigants turned to the monarch

• the monarch forwarded these petitions to

the Lord Chancellor (Keeper of the King’s

Conscience)

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

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

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, equity prevails courts fused but not the law! litigants can seek legal and/or equitable remedies

from the same court

More on equity

... in the next session!

More on Statute law

Key termsbranch of law

area/field of lawsource of law

common lawstatute law

equityEU law

substantive lawprocedural law

precedent(legal) remedy

litigantdamagesinjunction

specific performance

Thank you for your attention!