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The law of Gibraltar is a combination of common law and statute, and is based heavily upon English law.

The English Law (Application) Act 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.

Constitution

Main article: Constitution of Gibraltar

The Gibraltar Constitution Order 2006 replaced the Gibraltar Constitution Order 1969.

Legislation

The legislature is the Gibraltar Parliament (formerly called the Gibraltar House of Assembly). It replaced the Gibraltar Legislative Council which replaced the Governor-in-Council.

The gazette is the Gibraltar Gazette.[1]

List of legislation

This list is incomplete; you can help by adding missing items. (June 2023)

Ordinances:

Acts of the Gibraltar Legislative Council:

Cases and reports

Collections of law reports include:

Courts and judiciary

Main article: Judiciary of Gibraltar

There is a Court of Appeal for Gibraltar, a Supreme Court of Gibraltar, and a Magistrates' Court. There is a Chief Justice.[4]

Legal practitioners

There is a fused profession. It has two branches, barristers and solicitors. The two branches are not separate, have identical rights of audience, can both be approached directly by clients, and can both be members of firms.[5] The Gibraltar Bar Council[6] replaced[7] the Gibraltar Bar Association (or Bar Association of Gibraltar).[8]

Criminal law

Further information: Capital punishment in Gibraltar

As to the criminal law of Gibraltar generally, see the Crimes Act 2011 (No 2011-23). This Act repealed and replaced the Criminal Offences Act (No 1960-17), the Drugs (Misuse) Act (No 1973-06), the Crimes (Computer Hacking) Act 2009 (No 2009-44), the Dangerous Dogs Act 2003 (No 2003-03), and the Crimes (Indecent Photographs with Children) Act 2009 (No 2009-40).[9]

As to criminal procedure in Gibraltar, see the Criminal Procedure and Evidence Act 2011 (No 2011-24). This Act repealed and replaced the Criminal Procedure Act (No 1961-24) and the Crimes (Vulnerable Witnesses) Act 2009 (No 2009-34).[10]

As to extradition, see the Extradition Act 2018 (No 2018-29) and the Extradition Arrest Warrant Act 2004 (No 2004-04). As to the return of fugitive offenders, see the Fugitive Offenders Act 2002 (No 2002-15).

As to the proceeds of crime, see the Proceeds of Crime Act 2015 (No 2015-22). As to drug traffiking offences, see the Drug Trafficking Offences Act (No 1995-06). As to criminal libel, see Part V of the Defamation Act (No 1960-36).

Taxation

Main article: Taxation in Gibraltar

As to income tax, see the Income Tax Act 2010 (No 2010-21). This Act repealed and replaced the Companies (Taxations and Concessions) Act 1983 (No 1983-13) and the Income Tax Act 1952 (No 1952-11), except section 41A.[11] As to social insurance contributions, see the Social Security (Insurance) Act (No 1955-14). As to stamp duties, see the Stamp Duties Act 2005 (No 2005-73). As to import duty, see Part V of the Imports and Exports Act 1986 (No 1986-21).

As to the implementation of the Convention on Mutual Administrative Assistance in Tax Matters, see the Taxation (Mutual Administrative Assistance) Act 2014 (No 2014-06).

See also

References

  1. ^ Legal Guides. Guide to Law Online: Gibraltar. Library of Congress.
  2. ^ "Gibraltar Law Reports" (1979) 10 The Law Librarian 50 (No 3, December 1979)
  3. ^ The Gibraltar Law Reports 1979. Gibraltar Law Reports, Cardiff Index to Legal Abbreviations.
  4. ^ Justice System. Gibraltar Courts Service.
  5. ^ Gibraltar: Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism, International Monetary Fund, May 2007, p 91. Milton Grundy, Tax Havens: A World Survey, 1999, p 44; Grundy's Tax Havens: A World Survey, 3rd Ed, The Bodley Head, 1974, p 47. "Gibraltar" (1914) 13 Journal of the Society of Comparative Legislation 138. Tolley's Tax Havens, 3rd Ed, 2000, p 221. Soar, "Gibraltar", The New International Directory of Legal Aid, 2002, p 112. Tett and Chadwick, "Bar Association of Gibraltar", Professional Organizations in the Commonwealth, 2nd Ed, 1976, p 406. The Autobiography of D N Pritt, 1965, Part 1, p 158.
  6. ^ Global Forum on Transparency and Exchange of Information for Tax Purposes: Gibraltar 2020 (Second Round), OECD, p 28
  7. ^ About the Bar Council, Gibraltar Bar Council.
  8. ^ Tett and Chadwick, "Bar Association of Gibraltar", Professional Organizations in the Commonwealth, 2nd Ed, 1976, p 406. "Gibraltar", International Directory of Bar Associations, 3rd Ed, 1964. "Notes on the Legal System" in "Gibraltar", Kime's International Law Directory, 1999, p 165.
  9. ^ The Crimes Act 2011, section 599(1)
  10. ^ The Criminal Procedure and Evidence Act 2011, section 699(1)
  11. ^ The Income Tax Act 2010, section 75 and Schedule 9, paragraph 1(1) (as read with section 74)

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