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2014年ACCA考试F4公司法与商法第二章总汇4

来源：高顿网校 2014-06-30

　　高顿网校小编为您整理的：F4公司法与商法第二章

　　4 European community law

　　4.1 Forms part of UK law by virtue of European Communities Act 1972

　　Institutions of the Union:

　　(a) European Court of Justice

　　ECJ is the final authority on community law.

　　(b) Council of Ministers

　　The Council is made up of ministers from Members States.

　　The Council together with the Parliament is responsible for the adoption of legislation proposed by the commission.

　　Made up of commissioners from Member States. They propose draft legislation. Also ensure treaty obligations observed can refer cases to ECJ.

　　(d) The European Parliament

　　Made up of directly elected members. It is an advisory and debating body which with the Council of Ministers bring law into effect.

　　Study point: Ensure you can succinctly describe the function of each institution.

　　4.2 Direct applicability and direct effect

　　Community law which is directly applicable in member states comes into force without any act of implementation by members states.

　　Law has direct effect if it confers rights and obligations directly on individuals.

　　4.3 Types of European Law

　　Primary Law: that contained in the Treaties.

　　Secondary Law:

　　(a) Regulations (directly applicable)

　　These are binding and enforceable from the time of their creation. Seek to give effect to Treaty aims. Take effect uniformly through out the EU.

　　Failure to implement a directive within the specified time period, or failure to implement it completely may allow individuals to rely on the directive even though it is not implemented through national legislation. Such action can only be taken against the state or emanation of the state.

　　(b) Directives (not directly applicable)

　　Statements of principles which seek to harmonise EU laws, but left to member states to alter national law so as to achieve these aims within a specified period.

　　(c) Decisions (binding only on recipient states and individuals to whom they are addressed). These are decisions relating to the operation of E.U. laws and policies.

　　4.4 Impact on Parliamentary Sovereignty?

　　(a) Parliamentary sovereignty

　　(i) Parliament is the prime law maker. It can overrule all other sources of law including previous statutes.

　　(ii) Parliament cannot restrict a future parliaments’ ability to change the law.

　　(iii) The courts must apply statute even if they think the law operates unfairly.

　　(b) Conflict between Parliamentary Sovereignty and membership of the EU

　　(i) A directive may require Parliament to change the law.

　　(ii) A regulation may be passed which conflicts with an existing Act of Parliament.

　　(i) The UK is fully represented in all the EU’s institutions.

　　(ii) UK ministers sit on all council meetings and vote on all proposed law.

　　(iii) Ultimately, Parliament could repeal the ECA 1972.

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