Law of Gibraltar
Encyclopedia
The law of Gibraltar
is a combination of common law
and statute
, and is based heavily upon English law
.
The English Law (Application) Act of 1962 stipulates that English common law will apply to Gibraltar unless overridden by Gibraltar law. However, as Gibraltar is a self-governing
British overseas territory
, it maintains its own independent tax status
and its parliament can enact laws independently of the United Kingdom
.
Gibraltar
Gibraltar is a British overseas territory located on the southern end of the Iberian Peninsula at the entrance of the Mediterranean. A peninsula with an area of , it has a northern border with Andalusia, Spain. The Rock of Gibraltar is the major landmark of the region...
is a combination of common law
Common law
Common law is law developed by judges through decisions of courts and similar tribunals rather than through legislative statutes or executive branch action...
and statute
Statute
A statute is a formal written enactment of a legislative authority that governs a state, city, or county. Typically, statutes command or prohibit something, or declare policy. The word is often used to distinguish law made by legislative bodies from case law, decided by courts, and regulations...
, and is based heavily upon English law
English law
English law is the legal system of England and Wales, and is the basis of common law legal systems used in most Commonwealth countries and the United States except Louisiana...
.
The English Law (Application) Act of 1962 stipulates that English common law will apply to Gibraltar unless overridden by Gibraltar law. However, as Gibraltar is a self-governing
Self-governance
Self-governance is an abstract concept that refers to several scales of organization.It may refer to personal conduct or family units but more commonly refers to larger scale activities, i.e., professions, industry bodies, religions and political units , up to and including autonomous regions and...
British overseas territory
British overseas territories
The British Overseas Territories are fourteen territories of the United Kingdom which, although they do not form part of the United Kingdom itself, fall under its jurisdiction. They are remnants of the British Empire that have not acquired independence or have voted to remain British territories...
, it maintains its own independent tax status
Tax law
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.-Major issues:Primary taxation issues facing the governments world over include;* taxes on income and wealth...
and its parliament can enact laws independently of the United Kingdom
United Kingdom
The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
.