Interpreting Statutes was cited 4 times by the High Court in Momcilovic v The Queen [2011] HCA 34 (8 September 2011)Interpreting Statutes has been written for lawyers and judges who must interpret statutes on a daily basis, as well as for students and scholars who have their own responsibility for the future. This book takes a new approach to statutory interpretation. The authors consider the fundamental importance of context in statutory interpretation across various fields of regulation and explore the problems, which arise from the frequent disjunction between regulatory design and subsequent statutory interpretation. As a result, they bring to the fore fundamental theoretical questions underlying interpretive choice and expand our appreciation of how critical interpretive issues are to the proper functioning of our legal system. The book is divided into two parts. The first covers several areas dealing with fundamental theoretical issues. The second deals with particular areas of the law, such as criminal law or corporate law, addressing the utility and functionality of the general theories from different legal perspectives and illustrating the fact that different interpretive principles may take precedence in different areas of the law. It reveals the complexity of statutory interpretation when applied to actual practice in a particular area of law. Despite this complexity and the unique problems of statutory interpretation within each area of law, some major themes emerge including: the strong influence of constitutional interpretation; tension between common law rights and statutory innovation; questions about the interaction of domestic law with international law; tension between settled judicial principles of interpretation and principles embedded in legislation; issues concerning the interpretation of delegated legislation; and questions about gap filling and discretion in the interpretation of statutes and codes.

This book is a work of outstanding importance for scholars of comparative law and jurisprudence and for lawyers engaged in EC law or other international forms of practice. It reviews, compares and analyses the practice of interpretation in nine countries representing Europe as well as the US and Argentina in common and civil law; it also explores implications for general theories of interpretation and of justification. Its authors, who include Aulis Aarnio, Robert Alexy, Ralf Dreier, Enrique Zuleta-Puceiro, Michel Troper, Christophe Grzegorczyk, Jean-Louis Gardes, Enrico Pattaro, Michele Taruffo, Massimo La Torre, Jerry Wroblewski, Alexsander Peczenik, Gunnar Bergholtz and Zenon Bankowski, as well as editors Robert S. Summers and D. Neil MacCormick, constitute an international team of great distinction; they have worked on this project for over seven years.

Contrary to traditional theories of statutory interpretation, which ground statutes in the original legislative text or intent, legal scholar William Eskridge argues that statutory interpretation changes in response to new political alignments, new interpreters, and new ideologies. It does so, first of all, because it involves richer authoritative texts than does either common law or constitutional interpretation: statutes are often complex and have a detailed legislative history. Second, Congress can, and often does, rewrite statutes when it disagrees with their interpretations; and agencies and courts attend to current as well as historical congressional preferences when they interpret statutes. Third, since statutory interpretation is as much agency-centered as judgecentered and since agency executives see their creativity as more legitimate than judges see theirs, statutory interpretation in the modern regulatory state is particularly dynamic. Eskridge also considers how different normative theories of jurisprudence--liberal, legal process, and antiliberal--inform debates about statutory interpretation. He explores what theory of statutory interpretation--if any--is required by the rule of law or by democratic theory. Finally, he provides an analytical and jurisprudential history of important debates on statutory interpretation.

About the book This book deals with the general rules of Interpretation and topics covered by the four main enactments pertaining to indirect taxes namely Customs, Central Excise, Services Tax and GST. It also covers the general provisions relating to taxation such as classification, valuation and demand pertaining to short recovery and refund of the excess payment. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as rule of stare decisis and exceptions to the rule of stare decisis. Key features Concepts of interpretation of tax statutes lucidly explained Exclusive chapter on: - GST - Service Tax Exhaustive coverage on Natural Justice and theory of precedent Special emphasis on the decisions of the CESTAT on all the topics Comprehensive coverage of cases on: - Levy of Customs, Central Excise, Service tax and GST - Classification of goods and services - Exemptions - Valuation of goods and services - CENVAT Credit/Input Tax Credit - Recovery of Tax dues - Refund/Rebate - Small Scale Exemption

This book reviews the primary rules courts apply to discern a statute's meaning. However, each matter of interpretation before a court presents its own challenges, and there is no unified, systematic approach used in all cases. While schools of statutory interpretation may vary on what factors should be considered, all approaches start (if not necessarily end) with the language and structure of the statute itself. In analyzing a statute's text, courts are guided by the basic principle that a statute should be read as a harmonious whole, with its separate parts being interpreted within their broader statutory context.

Today, statutes make up the bulk of the relevant law heard in federal courts and arguably represent the most important source of American law. The proper means of judicial interpretation of those statutes have been the subject of great attention and dispute over the years. This book provides new insights into the theory and practice of statutory interpretation by courts. Cross offers the first comprehensive analysis of statutory interpretation and includes extensive empirical evidence of Supreme Court practice. He offers a thorough review of the active disputes over the appropriate approaches to statutory interpretations, namely whether courts should rely exclusively on the text or also examine the legislative history. The book then considers the use of these approaches by the justices of the recent Rehnquist Court and the degree to which they were applied by the justices, either sincerely or in pursuit of an ideological agenda.

This book offers the first detailed analysis of, and guide to, the interpretation of international crimes defined in the Rome Statute.

Examples & Explanations for Legislation, Statutory Interpretation, and Election Law, Second Edition is an up-to-date, user-friendly, and clear student-oriented treatise tackling the complex subjects in this field, including statutory interpretation, lobbying, bribery, redistricting, campaign finance law, and voting rights. The Second Edition is suitable for use with courses in Legislation and Regulation, Statutory Interpretation, Election Law, Voting Rights, and Campaign Finance. Written by Richard L. Hasen, one of the leading voices in the field of election law and legislation, no other statutory supplement is as comprehensive, up to date, and full of examples (and answers) to test student knowledge as Examples & Explanations for Legislation, Statutory Interpretation, and Election Law, Second Edition. New to the 2nd Edition: Coverage through the Supreme Court’s June 2019 decisions, including partisan gerrymandering, court deference to agency interpretations, and the litigation over a citizenship question on the 2020 census Updated discussion of textualist methods of statutory interpretation following the death of Justice Scalia and the arrival of Justices Gorsuch and Kavanaugh Consideration of how increased political polarization shapes the legislative process and judicial review of legislation Updated material on campaign finance and voting rights Professors and students will benefit from: Straightforward presentation of often complex statutory and constitutional questions Examples based upon real cases and easy-to-understand explanations The book’s suitability to a variety of courses including: Legislation, Statutory Interpretation, Legislation Regulation, Election Law, Voting Rights, and Campaign Finance