english for tax administration study 3

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ENGLISH FOR TAX ADMINISTRATION STUDY 3 Lecturer: Miljen Matijašević e-mail: [email protected] G10, room 6, Tue 15:30-16:30 Session 4, 28 Oct 2014

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English for Tax Administration Study 3. Lecturer: Miljen Matijašević e-mail: [email protected] G10, room 6, Tue 15:30-16:30 Session 4, 28 Oct 2014. Today’s session. Revision of the previous session Institutions of the European Union. REVISION OF THE PREVIOUS SESSION. - PowerPoint PPT Presentation

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Page 1: English for Tax Administration Study 3

ENGLISH FOR TAX

ADMINISTRATION STUDY 3

Lecturer: Miljen Matijaševiće-mail: [email protected]

G10, room 6, Tue 15:30-16:30

Session 4, 28 Oct 2014

Page 2: English for Tax Administration Study 3

TODAY’S SESSION

1. Revision of the previous session

2. Institutions of the European Union

Page 3: English for Tax Administration Study 3

REVISION OF THE PREVIOUS SESSION

Page 4: English for Tax Administration Study 3

ANSWER THESE QUESTIONS

1. What was the situation in Europe after WW2? What two ideas were proposed at the Hague Congress 1948?

2. How many member states are there in the EU / COE?

3. What do the European Communities include?4. What year was the European Union established?5. What are the three pillars of the EU?6. What do you know about EU language policy?7. What is primary legislation of the EU?8. What about secondary legislation?

Page 5: English for Tax Administration Study 3

TRANSLATE THE FOLLOWING TERMS INTO CROATIAN1. single market2. common agricultural policy3. economic and monetary union4. EU citizenship5. transeuropean traffic networks6. environmental protection7. social policy8. common defense policy9. human trafficking10. bribe and corruption

Page 6: English for Tax Administration Study 3

TRANSLATE THE FOLLOWING TERMS INTO CROATIAN1. jedinstveno tržište2. zajednička poljoprivredna politika3. gospodarska i monetarna unija4. državljanstvo EU5. transeuropske prometne mreže6. zaštita okoliša7. socijalna politika8. zajednička obrambena politika9. trgovanje ljudima10. mito i korupcija

Page 7: English for Tax Administration Study 3

INSTITUTIONS OF THE EUROPEAN

UNION

Page 8: English for Tax Administration Study 3

INSTITUTIONS OF THE EUEuropean Commission

Council of the European UnionEuropean Parliament

European Council

Court of Justice of the European Union

European Court of Auditors

Page 9: English for Tax Administration Study 3

SOME OTHER EU BODIES European Economic and Social

Committee  Committee of the Regions European Investment Bank European Central Bank European Ombudsman Office for Official Publications of the

European Communities European Personnel Selection Office European Administrative School

Page 10: English for Tax Administration Study 3

COUNCIL OF THE EUROPEAN UNION

a.k.a. Council of Ministers represents the interests of the Member

States SEAT: Bruxelles members: 27 national government

ministers sits in 9 configurations, depending on the

topic of discussion presidency of the Council – each MS chairs

for 6 months – rotation (current: Italy)

Page 11: English for Tax Administration Study 3

COUNCIL OF THE EUROPEAN UNIONTHE NINE CONFIGURATIONS: General Affairs and External Relations Economic and Financial Affairs (ECOFIN) Justice and Home Affairs (JHA) Employment, Social Policy, Health and

Consumer Affairs Competitiveness Transport, Telecommunications and Energy Agriculture and Fisheries Environment Education, Youth and Culture

Page 12: English for Tax Administration Study 3

COUNCIL OF THE EUROPEAN UNION

tasks of the Council: passes European legislation (co-decision with

the EP) – proposals of the EC co-ordinates national policies of MS concludes international agreements approves EU budget (shared with EP) common foreign and security policy freedom, security and justice

decisions made by a qualified majority vote (55% of MS representing 65% of EU population)

Page 13: English for Tax Administration Study 3

EUROPEAN PARLIAMENT

represents the interests of EU citizens SEAT: Strasbourg, Bruxelles and

Luxemburg members: 751 Members of the

European Parliament (MEPs) chosen by EU citizens in elections for

the EP elections held every 5 years representation by political groups, not

by MS

Page 14: English for Tax Administration Study 3

EUROPEAN PARLIAMENTPolitical group MEPs

European People’s Party (EPP) 220

Progressive Alliance of Socialists and Democrats (S&D)

191

Alliance of Liberals and Democrats for Europe (ALDE)

67

Greens/European Free Alliance (Greens/EFA) 50

European Conservatives and Reformists Group (ECR)

71

Confederal Group of the European United Left – Nordic Green Left (GUE/NGL)

52

Europe of Freedom and Democracy Group (EFD) 48

Non-attached (NA) 52

TOTAL 751

Page 15: English for Tax Administration Study 3

EUROPEAN PARLIAMENT

tasks of the European Parliament:passes European legislation (co-decision

with the Council)approves EU budget (shared with Council)supervision of other EU institutions

approval of the members of the European Commission

receive reports by the Commission and the Council and can ask them questions

Page 16: English for Tax Administration Study 3

EUROPEAN COMMISSION

represents the interests of the EU SEAT: Bruxelles members: 27 members of the European

Commission; (informally ‘commissioners’) a ‘government’ for the EU – the executive EC: 27 Directorates-General (glavne

uprave) members proposed by national

governments, approved by the Council and the EP

Page 17: English for Tax Administration Study 3

EUROPEAN COMMISSION

tasks of the European Commission:

drafts proposals of EU legislation implements EU policiesenforces European law (‘guardian of the

Treaties’)controls EU budget

Page 18: English for Tax Administration Study 3

EUROPEAN COUNCIL

defines general directions and priorities of the EU

SEAT: Bruxelles members: Heads of States or

Governments of EU Member States headed by the President of the

European Council (Herman Van Rompuy); a.k.a. President of the EU

meets every six months

Page 19: English for Tax Administration Study 3

THE COURT OF JUSTICE OF THE EU supervises the interpretation of EU law,

enforces EU law SEAT: Luxemburg (working language:

French) members: 28 judges

comprises:The European Court of JusticeThe General CourtCivil Service Tribunal

Page 20: English for Tax Administration Study 3

THE COURT OF JUSTICE OF THE EU

jurisdiction:

supervises interpretation and application of EU law by national courts

enforces EU lawsettles disputes between Member States,

EU institutions, businesses and individuals

Page 21: English for Tax Administration Study 3

EUROPEAN COURT OF AUDITORS not an actual court one member from each Member State tasks:

checks EU income and expenditure (EU budget)

checks the collection of EU taxes from citizens and whether they are spent economically, legally and for the intended purpose

investigates the financial statements of any person or organisation handling EU funds

carries out a yearly audit and report to the EP and the Council

Page 22: English for Tax Administration Study 3

VOCABULARY PRACTICE

Page 23: English for Tax Administration Study 3

TRANSLATE INTO CROATIAN

1. Council of Europe2. European Council3. Council of the European Union4. European Communities5. co-decision6. Directorate-General

Page 24: English for Tax Administration Study 3

ANSWERS

1. Council of Europe – Vijeće Europe2. European Council – Europsko vijeće3. Council of the European Union – Vijeće

Europske unije4. European Communities – Europske

zajednice5. co-decision – suodlučivanje6. Directorate-General – glavna uprava

Page 25: English for Tax Administration Study 3

Thank you for your attention!