English for Tax Administration Study 3

1. English for Tax Administration Study 3 Lecturer: Miljen Matijašević e-mail: miljen.matijasevic@gmail.com G10, room 6, Tue 10:30-11:30 Session 6, 4 Dec 2012

2. Today’s session • Revision of the PreviousSessions • Economic, SocialandCulturalRights

3. REVISION OF THE PREVIOUS SESSIONS

4. Contract • Whatis the definition of contract? • What are the necessary elements of a contract? • What is a counter-offer? Can it make part of a contract? • What is consideration? • Doesacceptanceneed to becommunicated? • Whatare theavailableremedies for a breachofcontract?

5. Torts Derive adjectives from the following nouns: • tort • defamation • libel • slander • enforce • fraud

6. Vocabulary revision (answers) Derive adjectives from the following nouns: • tort tortious • defamation defamatory • libel libellous • slander slanderous • enforce enforceable • fraud fraudulent

7. Vocabulary revision Complete the following sentences with the words from the list. You might have to change the form of the word, add a suffix and/or a prefix.

8. void – injunction – claim – WRONG – damageCOMPENSATION – qualify – sustain – BREACH Parties are considered to have entered into contract if there has been _________ acceptance of the binding offer made by one party. If this criterion has not been met, the contract is considered as _________. If found liable for a tort, the tortfeasor may be made to pay _________, or the court may issue a(n) _________ ordering them to discontinue the tortious activity. The defendant may be ordered to pay _________ for the injury or loss _________ by the _________. A tort is a civil _________, less serious than a crime, committed by one person against another, other than _________ of contract.

9. void – injunction – claim – WRONG – damageCOMPENSATION – qualify – sustain – BREACH Parties are considered to have entered into contract if there has been UNQUALIFIED acceptance of the binding offer made by one party. If this criterion has not been met, the contract is considered as VOID. If found liable for a tort, the tortfeasor may be made to pay DAMAGES, or the court may issue a(n) INJUNCTION ordering them to discontinue the tortious activity. The defendant may be ordered to pay COMPENSATION for the injury or loss SUSTAINED by the CLAIMANT. A tort is a civil WRONG, less serious than a crime, committed by one person against another, other than BREACH of contract.

10. European union - revision TranslateintoCroatian: • Council of Europe • European Council • Council of the European Union • European Communities • Treaty establishing the EU • Foundingtreaty

11. European union - revision • Council of Europe – Vijeće Europe • European Council – Europsko vijeće • Council of the European Union – Vijeće Europske unije • European Communities – Europske zajednice • Treaty establishing the EU – Ugovor o osnivanju EU-a • Foundingtreaty – osnivački ugovor

12. European union - revision TranslateintoCroatian: • Member State • enlargement • accession treaty • language policy • official language • working language

13. European union - revision • Member State – država članica • enlargement – proširenje • accession treaty – ugovor o pristupanju • language policy – jezična politika • official language – službeni jezik • working language – radni jezik

14. European union - revision • kontrolirati prihode i rashoda EU-a • kontrolirati ubiranje poreza • nadgledati tumačenje europskog zakonodavstva • obavljati godišnju reviziju • odobriti proračun EU-a

15. European union - revision • kontrola prihoda i rashoda EU-a – to check EU income and expenditure • kontrola ubiranja poreza – to check tax collection • nadgledati tumačenje europskog zakonodavstva – to supervise the interpretation of EU legislation • obavljati godišnju reviziju – to carry out a yearly (annual) audit • odobriti proračun EU-a – to approve the EU budget

16. European union - revision • opća uprava • rješavati sporove između država članica • sastavljati prijedloge europskog zakonodavstva • uredba • uskladiti nacionalne politike

17. European union - revision • opća uprava – Directorate General • rješavati sporove između država članica – to settle (resolve) disputes between Member States • sastavljati prijedloge europskog zakonodavstva – to draft proposals of EU legislation • uredba – regulation • uskladiti nacionalne politike – to co-ordinate (harmonise) national policies

18. TRANSLATE INTO CROATIAN New powers for national parliaments For the first time, national parliaments willhave a direct input into the European decision-making process. Under the Lisbon Treaty, all proposed EU lawswill have to be sent to national parliaments. Any national parliaments will have eightweeks to argue the case if it feels a proposal isnot appropriate for EU level.

19. TRANSLATE INTO CROATIAN Nove ovlasti nacionalnim parlamentima Po prvi puta nacionalni će parlamenti imati izravnog utjecaja na europski postupak donošenja odluka. Prema Lisabonskom ugovoru svi prijedlozi europskih zakona morat će biti upućeni nacionalnim parlamentima. Bilo koji nacionalni parlament imat će osam tjedana da izloži svoje argumente ukoliko bude smatrao da prijedlog nije prikladan za europsku razinu.

20. TRANSLATE INTO CROATIAN If enough national parliaments object, theproposal can be amended or withdrawn.This early warning system gives national parliamentsan important role in ensuring thatthe EU does not overstep its authority byinvolving itself in matters that can best bedealt with at national, regional or local level.

21. TRANSLATE INTO CROATIAN Ako dovoljan broj nacionalnih parlamenata uloži prigovor, prijedlog se može izmijeniti ili povući. Ovaj sustav ranog upozorenja daje nacionalnim parlamentima važnu ulogu kako bi se osiguralo da EU ne prekorači svoje ovlasti i uključi se u pitanja koja se najbolje mogu riješiti na nacionalnoj, regionalnoj ili lokalnoj razini.

22. Unit 32 Economic, socialandculturalRights

23. Economic, Social and Cultural Rights • Read and translate theArticles 48-52 on page 147.

24. Economic, socialandculturalrights Article 48The right of ownership shall be guaranteed.Ownership shall imply obligations. Holders of the right of ownership and its users shall contribute to the general welfare.A foreign person may exercise the right of ownership under the conditions specified by law.The right of inheritance shall be guaranteed.

25. Economic, socialandculturalrights Article 49Free enterprise and free markets shall form the foundation of the economic system of the Republic of Croatia.The state shall ensure all entrepreneurs equal legal status on the market. The abuse of monopolies, as defined by law, shall be forbidden.The state shall encourage the economic progress and social welfare of its citizens, and care for the economic development of all regions.The rights acquired through the investment of capital shall not be infringed by law or any other legal act.Foreign investors shall be guaranteed free transfer and repatriation of profits and invested capital.

26. Economic, socialandculturalrights Article 50In the interest of the Republic of Croatia, ownership may be restricted or rescinded by law, subject to indemnification equal to the market value of the pertinent property.Free enterprise and property rights may be exceptionally restricted by law for the purposes of protecting the interests and security of the Republic of Croatia, nature and the human environment and human health.

27. Economic, socialandculturalrights Article 51Everyone shall participate in the defrayment of public expenses, in accordance with their economic capability.The tax system shall be based upon the principles of equality and equity.

28. Economic, socialandculturalrights Article 52The sea, seashore, islands, waters, air space, mineral resources, and other natural assets, as well as land, forests, flora and fauna, other components of the natural environment, real estate and items of particular cultural, historical, economic or ecological significance which are specified by law to be of interest to the Republic of Croatia shall enjoy its special protection.The manner in which any assets of interest to the Republic of Croatia may be used and exploited by holders of rights thereto and by their owners, as well as compensation for any restrictions as may be imposed thereon, shall be regulated by law.

29. Thank you for your attention!