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ACCA - F4 Corporate and Business Law (GLO): Study Text by BPP Learning Media

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B) Technical standards (eg for quality and safety) should be harmonised. (c) Governments should not discriminate between EU companies in awarding public works contracts. (d) Telecommunications should be subject to greater competition. (e) It should be possible to provide financial services in any country. (f) There should be free movement of capital within the community. (g) Professional qualifications awarded in one member state should be recognised in the others. (h) The EU is taking a co-ordinated stand on matters related to consumer protection.

Most legal systems will have a system of courts that, in its most basic form, resembles the following diagram. However, in most countries, the court system will be more complicated than the one illustrated above. Most countries will have different courts to deal with civil and criminal law, and may also have different courts within those systems to deal with major and minor cases. The number of judges, and the existence of a jury will differ between those courts as well. In the rest of this section we shall use the example of the English court system.

X The government collects no revenue. 3 Embargo An embargo on imports from one particular country is a total ban, ie effectively a zero quota. 4 Hidden export subsidies and import restrictions There has been an enormous range of government subsidies and assistance for exports and deterrents against imports. Some examples are given below. x For exports – export credit guarantees (insurance against bad debts for overseas sales), financial help (such as government grants to the aircraft or shipbuilding industry) and general state assistance x For imports – complex import regulations and documentation, or special safety standards demanded from imported goods and so on.

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