Articulo de referencia

Ley de Derogación de la Ley de Aduanas de 1825

La Ley de Derogación de la Ley de Aduanas de 1825 ( 6 Geo. 4 . c. 105), también conocida como Ley de Derogación de las Leyes de Aduanas de 1825 , Ley de Derogación de Aduanas de...

La Ley de Derogación de la Ley de Aduanas de 1825 ( 6 Geo. 4 . c. 105), también conocida como Ley de Derogación de las Leyes de Aduanas de 1825 , Ley de Derogación de Aduanas de 1825 o Ley de Aduanas de 1825, fue una ley del Parlamento del Reino Unido que derogó varias disposiciones relativas a las aduanas en el Reino Unido desde 1558 hasta 1823.

Fondo

En el Reino Unido, las leyes del Parlamento permanecen vigentes hasta que sean expresamente derogadas. Los Comentarios sobre las Leyes de Inglaterra de Blackstone , publicados a finales del siglo XVIII, plantearon interrogantes sobre el sistema y la estructura del derecho consuetudinario , así como sobre la deficiente redacción y el desorden del ordenamiento jurídico vigente . [ 1 ]

En 1806, la Comisión de Registros Públicos aprobó una resolución solicitando la elaboración de un informe sobre la mejor manera de reducir el volumen del libro de leyes. [ 2 ] Entre 1810 y 1825, se publicó The Statutes of the Realm , que proporcionó por primera vez la recopilación autorizada de leyes. [ 2 ]

A principios del siglo XIX, la legislación aduanera británica , relativa al comercio, la navegación, la importación y exportación de mercancías y la recaudación de impuestos aduaneros, se había vuelto cada vez más compleja y difícil de comprender debido a la gran cantidad de leyes promulgadas a lo largo de los años. Esta complejidad planteaba desafíos tanto para el comercio como para la aplicación de la ley. El preámbulo de la ley reconocía que el sistema existente se había convertido en un impedimento para el comercio y los "fines de la justicia". [ 3 ]

En 1810, los Lores del Tesoro pidieron a Nicholas Jickling que elaborara un Compendio de las Leyes de Aduanas , que se publicó en 1815, con 1375 páginas desde el período más antiguo hasta el año 53 Geo. 3. [ 4 ] Este Compendio se publicó continuamente para mantener actualizado el estado de la ley al final de cada sesión. En 1814, la Comisión de Registros Públicos publicó su 14.º Informe, recomendando la consolidación de la ley estatutaria.

En 1822, se promulgó la Ley de Navegación y Comercio de 1822 ( 3 Geo. 4. c. 43) para fomentar el transporte marítimo y la navegación. La Ley de Derogación de Leyes Relacionadas con la Importación de 1822 ( 3 Geo. 4. c. 41) y la Ley de Derogación de Leyes Relacionadas con la Importación (n.º 2) de 1822 ( 3 Geo. 4. c. 42) se aprobaron simultáneamente para derogar disposiciones relacionadas que fueran inconsistentes u obsoletas.

En 1823, se aprobó la Ley de Aduanas e Impuestos Especiales de 1823 (4 Geo. 4. c. 23), que consolidó las diversas Juntas de Aduanas y también las diversas Juntas de Impuestos Especiales en todo el Reino Unido.

Mediante una carta fechada el 9 de agosto de 1823, el Secretario del Tesoro , John Charles Herries, , solicitó a J. D. Hume, Contralor del Puerto de Londres , que «emprendera la preparación de una ley general, o un conjunto de leyes, para la consolidación de las aduanas del Reino Unido». [ 4 ]

El plan original para la consolidación se describió en una carta fechada el 18 de noviembre de 1824, del Sr. Herries, Secretario del Tesoro, a los Comisionados de Aduanas, proponiendo: [ 4 ] El plan proponía un enfoque de dos vertientes:

  1. Derogación específica: Identificar y enumerar las leyes y partes de leyes específicas que deben derogarse, garantizando su eliminación del ordenamiento jurídico.
  2. Descripción general: Implementación de una cláusula de derogación general para abordar cualquier posible omisión y brindar claridad jurídica.

A pesar de la intención de crear un nuevo código legal que reemplazara todas las leyes aduaneras anteriores, con la declaración de que ninguna ley anterior al nuevo código permanecería vigente, se retiró la cláusula general de derogación, se pospuso la derogación de los actos enumerados por seis meses y se aplazó la plena implementación del nuevo código consolidado a una fecha futura. [ 4 ]

El 15 de abril de 1825, el Comité de Leyes de Consolidación de Aduanas e Impuestos Especiales informó y resolvió que era "conveniente derogar las diversas leyes relativas a las aduanas actualmente en vigor y consolidar las diversas disposiciones contenidas en ellas". [ 5 ]

En 1825, se propusieron once proyectos de ley aduaneros para consolidar, a efectos prácticos, toda la legislación aduanera, derogando las numerosas leyes aduaneras existentes y sustituyéndolas por leyes nuevas y más claras. [ 4 ] Los proyectos de ley simplificaron los aranceles para facilitar la comprensión de los derechos por parte de los comerciantes, revisaron las sanciones por infracciones aduaneras para garantizar una aplicación justa y coherente, e introdujeron procedimientos estandarizados para las declaraciones aduaneras, con el fin de reducir la carga administrativa y aumentar la eficiencia en los puertos.

Paso

El 15 de abril de 1825 se concedió permiso para presentar el proyecto de ley de derogación de las leyes aduaneras ante la Cámara de los Comunes al subsecretario de Estado para la Guerra y las Colonias , Robert Wilmot-Horton , al secretario del Tesoro , John Charles Herries , al ministro de Hacienda , Frederick John Robinson , al fiscal general , John Singleton Copley y al procurador general , Sir Charles Wetherell . [ 5 ] El proyecto de ley tuvo su primera lectura en la Cámara de los Comunes el 22 de abril de 1825, presentado por Robert Wilmot-Horton . [ 5 ] El proyecto de ley tuvo su segunda lectura en la Cámara de los Comunes el 25 de abril de 1825 y fue remitido a un comité de la Cámara en pleno , que se reunió e informó el 30 de abril de 1825, con enmiendas. [ 5 ] El proyecto de ley enmendado tuvo su tercera lectura en la Cámara de los Comunes el 24 de junio de 1825 y fue aprobado sin enmiendas. [ 5 ]

El proyecto de ley enmendado, conocido como el Proyecto de Ley de Derogación de Aduanas, tuvo su primera lectura en la Cámara de los Lores el 27 de junio de 1825. [ 6 ] [ 7 ] El proyecto de ley tuvo su segunda lectura en la Cámara de los Lores el 28 de junio de 1825 y fue remitido a un comité de la Cámara en pleno , que se reunió e informó el 29 de junio de 1825, sin enmiendas. [ 6 ] [ 7 ] El proyecto de ley tuvo su tercera lectura en la Cámara de los Lores el 30 de junio de 1825 y fue aprobado, sin enmiendas. [ 6 ] [ 7 ]

El proyecto de ley recibió la aprobación real el 5 de julio de 1825. [ 5 ] [ 7 ]

Desarrollos posteriores

En 1825 se aprobaron once leyes aduaneras para enmendar y consolidar la legislación aduanera:

La Ley de Aduanas de 1826 ( 7 Geo. 4 . c. 48) revocó la derogación de varias leyes, entre ellas:

En 1827 se promulgó la Ley de Administración de Impuestos Especiales de 1827 ( 7 & 8 Geo. 4 . c. 53), que consolidó las leyes relativas a la recaudación y administración de los aranceles aduaneros.

En 1833, se aprobaron once leyes aduaneras para modificar y consolidar aún más la legislación aduanera:

En 1845 se aprobaron 10 leyes aduaneras para modificar y consolidar aún más la legislación aduanera:

En 1845, se aprobó la Ley de Aduanas (Derogación) de 1845 ( 8 & 9 Vict. c. 84) para derogar 26 disposiciones relacionadas.

En 1853, se promulgó la Ley de Consolidación de Aduanas de 1853 ( 16 & 17 Vict. c. 107) para consolidar la legislación aduanera.

Revocar

La ley completa fue derogada por la sección 1 y el anexo de la Ley de Revisión del Derecho Estatutario de 1873 ( 36 & 37 Vict. c. 91) ya que había caducado . [ 8 ]

Los términos cualificados de la derogación fueron criticados por William Rogers , miembro de la Junta para la Revisión del Derecho Estatutario , y llevaron a que varias leyes fueran derogadas por Leyes de Revisión del Derecho Estatutario posteriores , entre ellas: [ 9 ]

Leyes derogadas

La sección 444 de la ley derogó 443 disposiciones, enumeradas en las secciones 2 a 444 de la ley. [ 17 ] Esta sección incluía excepciones para:

  1. Cualquier derogación de leyes anteriores contenida en las leyes que se derogan y que permanezca en vigor.
  2. Atrasos en derechos o reembolsos que se habían vuelto exigibles con anterioridad a esta ley.
  3. Cualquier sanción o confiscación que se hubiera incurrido en virtud de las leyes anteriores.
  4. Cualquier parte de las leyes derogadas relativas a Irlanda que cree o regule la jurisdicción para el enjuiciamiento de los delitos cometidos allí.

El artículo 445 de la ley estipulaba que la legislación en cuestión podía ser modificada, cambiada o derogada por completo mediante leyes posteriores aprobadas dentro de la misma sesión parlamentaria, lo que proporcionaba flexibilidad para realizar ajustes rápidos si se consideraba necesario. [ 17 ]

For Ireland

See also

Notes

  1. The Acts of Parliament (Commencement) Act 1793.
  2. This act was repealed in full for England and Wales by the Statute Law Revision Act 1863 and for Ireland by the Statute Law (Ireland) Revision Act 1872. The notes for the Statute Law Revision Act 1863 state "Repealed in part expressly, and as to residue virtually, by 6 Geo. 4. c. 105."
  3. The rest of the Act (being the confirmation of 1 Hen. 4. c. 13) was repealed for England and Wales by the Statute Law Revision Act 1863 and for Ireland by the Statute Law (Ireland) Revision Act 1872.
  4. This act was repealed in whole for England and Wales by the Statute Law Revision Act 1863 and for Ireland by the Statute Law (Ireland) Revision Act 1872. The Notes for the Statute Law Revision Act 1863 state "Spent in part. Repealed in part expressly and in other part virtually by 6 Geo. 4. c. 105. Virtually repealed in part by 11 (11 & 12 in Ruffhead's Edition) Will. 3. c. 20. s. 2. (abolishing Aulnage duties). Residue (Gauger of Wines) obsolete or unnecessary."
  5. This act was repealed by Finance (1909-10) Act 1910.
  6. The act was repealed for England and Wales by the Statute Law Revision Act 1863 and for Ireland by the Statute Law (Ireland) Revision Act 1872.
  7. This act was repealed in full by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state "Repealed by 6 Geo. 4. c. 105., but in consequence of the qualifying words applicable to the repeal of this Act, among others, this repeal does not seem total in effect.".
  8. This act repealed in whole by the Statute Law Revision Act 1958.
  9. This act was revived by the Customs Act 1826 (7 Geo. 4 c. 48).
  10. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state "Repealed by 6 Geo. 4. c. 105, but revived as to so much "as imposes any Duty to be paid to His Majesty" by 7 Geo. 4. c. 48. s. 59.; as to this virtually repealed by 8 & 9 Vict. c. 93.; see also 9 & 10 Vict. c. 94, and 16 & 17 Vict. c. 107. [Perpetuated by 4 Geo. 3. c. 15. s. 4.]".
  11. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state "Repealed by 6 Geo. 4. c. 105., but the qualifying words of the repeal seem to restrain it from being total so far as this Act relates to the Excise. So far as not so repealed obsolete or unnecessary. [Perpetuated in part by 43 Geo. 3. c. 157. s. 1; which Act is repealed, with the Qualification mentioned above, by 6 Geo. 4. c. 105.]
  12. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state that this Act was repealed in "qualified terms; the qualification appears to except from repeal s. 2. That section is virtually repealed by 22 Vict. c. 16 ss. 3, 4."
  13. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) states "See 6 Geo. 4. c. 105, which, among the Acts repealed by it, mentions an Act of the Seventh Year of King George the Third to amend 6 Geo. 3. c. 50, and in the margin gives the year and chapter of this Act; but this Act does not amend c. 50; the Act it amends is c. 52. of 6 Geo. 3, and no Act of this Year has been found that does amend c. 50."
  14. This act was revived by the Customs Act 1826 (7 Geo. 4 c. 48).
  15. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state "Repealed by 6 Geo. 4. c. 105, but revived as to so much "as imposes any Duty to be paid to His Majesty" by 7 Geo. 4. c. 48. s. 59.; as to this virtually repealed by 8 & 9 Vict. c. 93.; and see 9 & 10 Vict. c. 94. and 16 & 17 Vict. c. 107."
  16. The whole act was repealed by the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59). The Notes to the Statute Law Revision Act 1867 (30 & 31 Vict. c. 59) state "Repealed by 6 Geo. 4. c. 105.; but, in consequence of the qualified terms of the repeal affecting this and other Acts, s. 6. does not seem included in the repeal. That section is, however, virtually repealed by 7 Geo. 4. c. 53 s. 5."
  17. The whole act was repealed by the Statute Law Revision Act 1871. The Notes to the Statute Law Revision Act 1871 state "Repealed in part by 6 Geo. 4. c. 105. Residue expired."
  18. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms are qualified, though it must, however, be regarded as total with respect to the Act here entered."
  19. The act was made perpetual so far as regards the Allowance on Drawbacks upon Rum shipped as Stores by Duties on Rum, etc. Act 1802 (42 Geo. 3. c. 20).
  20. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms of the repeal are qualified; it must, however, be regarded as extending to the whole of the Act here entered, including s. 4. (Applied by 44 Geo. 3. c. 100. s. 2.) Repealed in part by 31 Geo. 3. c. 24. and 3 Geo. 4. c. 42. ss. 19, 20.)"
  21. This act was repealed in whole by the Statute Law Revision Act 1861. The notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms of the repeal are peculiar; it is, however, to be regarded as total with respect to the Act here cited. (Amended by 26 Geo. 3. c. 77. s. 9.)".
  22. This act was repealed in whole by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms of the repeal are qualified; it is, however, in substance total with respect to the Act here entered. (Repealed in part by 26 Geo. 3. c. 59. s. 64.)"
  23. The whole act was repealed by the Statute Law Revision Act 1871. The Notes to the Statute Law Revision Act 1871 state "Repealed by 6 Geo. 4. c. 105.; but it seems doubtful, owing to the qualified terms of the repeal, whether sect. 3. is included in it. If not it is obsolete."
  24. This act was repealed in whole by the Statute Law Revision Act 1861. The notes to the Statute Law Revision Act 1861 state "Repealed by 6. Geo. 4. c. 105., but the terms of repeal are qualified; it is, however, to be regarded as total with respect to the Act here entered. The unrepealed part of the Act here entered had expired before the repeal by the last-mentioned Act (Repealed in part by 38 Geo. 3. c. 16. s. 1. and 59 Geo. 3. c. 103. s. 2.)"
  25. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo.4. c. 105., but the terms of the repeal are qualified; it is, however, to be regarded as total with respect to the Act here entered. (Applied by 35 Geo. 3. c. 31. s. 2.) Repealed in part by 39 & 40 Geo. 3. c. 80. s. 8. and 4 Geo. 4. c. 14. s. 1.)"
  26. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms of the repeal are qualified; it is, however, to be regarded as total with respect to the Act here entered. (Repealed in part by (54 Geo. 3. c. 78. 57 Geo. 3. c. 88. s. 1. 1 & 2 Geo. 4. c. 81.)"
  27. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105., but the terms of the repeal are qualified; it is, however, to be regarded as total with respect to the Act here entered."
  28. 34 Geo. 3. c. 50 s. 7
  29. The whole act was repealed by the Statute Law Revision Act 1872. The Notes to the Statute Law Revision Act 1872 state "Repealed by 6 Geo. 4. c. 105., but the qualifying terms of the repeal seem to prevent it from being total so far as this Act relates to the Excise. So far as not so repealed, repeal by sequential or repeal by The Statute Law Revision Act, 1867, of Act perpetuated."
  30. The whole act was repealed by the Statute Law Revision Act 1872. The Notes to the Statute Law Revision Act 1872 state "Repealed by 6 Geo. 4. c. 105., but the qualifying terms of the repeal seem to prevent it from being total so far as this Act relates to the Excise. So far as not so repealed, repeal by sequential or repeal by The Statute Law Revision Act, 1867, of Act perpetuated."
  31. The whole act was repealed by the Statute Law Revision Act 1872. The Notes to the Statute Law Revision Act 1872 state "Repealed by 6 Geo. 4. c. 105., but from the qualifying terms of the repeal it may be doubtful whether this Act is wholly repealed. The repeal is, however, regarded as total by the Treasury, see letter from the Treasury to Commissioners of Stamps, dated 24th October 1837. [Affected by 48 Geo. 3. c. 149. s. 46.]"
  32. The whole act was repealed by the Statute Law Revision Act 1872. The Notes to the Statute Law Revision Act 1872 state "Repealed by 6 Geo. 4. c. 105., but from the qualifying words attached to such repeal it may be doubtful whether its operation extends to the whole of this Act. So far as not so repealed it is repealed in general terms by 6 Geo. 4. c. 78."
  33. 1 Geo. 4. c. 11
  34. The whole act was repealed by the Statute Law Revision Act 1872 (No. 2). The Notes to the Statute Law Revision Act 1872 (No. 2) state "Repealed by 6 Geo. 4. c. 105., but see the qualifying terms of the repeal which make it doubtful whether the repeal is total as to this Act, as it relates in words to other duties besides Customs duties, though there are in fact no such other duties to which this Act is applicable."
  35. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105.; but from the qualifying terms of the repeal it may be doubtful whether this Act is wholly repealed. So far as not so repealed it is repealed in general terms by 6 Geo. 4. c. 78. s. 1."
  36. The whole act was repealed by the Statute Law Revision Act 1861. The Notes to the Statute Law Revision Act 1861 state "Repealed by 6 Geo. 4. c. 105. It is conceived that the repeal of the Act here entered is total; but see the terms of the repeal."
  37. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105.; but from the qualifying terms of the repeal it may be doubtful whether this Act is wholly repealed. So far as not so repealed it is repealed by 7 & 8 Geo. 4."
  38. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Spent : This Act is (among others) repealed by 6 Geo. 4. c. 105, but inasmuch as it contains nothing more than a partial repeal for which there is an express saving, the repeal seems a nullity."
  39. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105. but the terms of the repeal are qualified. So far as not so repealed repeal consequential on repeal by The Statute Law Revision Act, 1861, of 56 Geo. 3. c. 54."
  40. This act was revived by the Customs Act 1826 (7 Geo. 4 c. 48).
  41. This act was revived by the Customs Act 1826 (7 Geo. 4 c. 48).
  42. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105, but so much as relates to the Excise revived by 7 Geo. 4. c. 48. s. 59. The Inland Revenue Department, however, say that the Act has not now any operation. See letters from In- land Revenue Office, 3rd March and 10th April 1875."
  43. The whole act was repealed by the Statute Law Revision Act 1873. The Notes to the Statute Law Revision Act 1873 state "Spent. [Repealed by 6 Geo. 4. c. 105., but repeal inoperative in consequence of the saving in s. 3. of the repealing [6 Geo. 4]. c. 105, so far as they repealed any former Acts.]"
  44. This act was revived by the Customs Act 1826 (7 Geo. 4 c. 48).
  45. This act was repealed in whole by the Statute Law Revision Act 1872. The Notes to the Statute Law Revision Act 1872 state "Repealed in part by— 55 Geo. 3. c. 24. s. 1. 55 Geo. 3. c. 183. 57 Geo. 3. c. 86. s. 1. Residue repealed by 6 Geo. 4. c. 105., except perhaps as to Sched. D., but if so repealed as to that schedule the repeal seems to have been modified by 7 Geo. 4. c. 48. s. 32. so as to set up that schedule, which however is now virtually repealed by 24 & 25 Vict. c. 47. s. 21. [Continued by 56 Geo. 3. c. 12. s. 1. Perpetuated in part by 54 Geo. 3. c. 129. ss. 31, 33. Continued in part by 3 Geo. 4. c. 99. s. 1. Incorporated by 4 Geo. 4. c. 72. s. 43.]"
  46. This act was repealed in whole by the Statute Law Revision Act 1872. The notes to the Statute Law Revision Act 1872 state "Repealed by 6 Geo. 4. c. 105., but from the qualifying terms of the repeal it may be doubtful whether this act is wholly repealed. So far as not so repealed, expired."
  47. This act was repealed in whole by the Statute Law Revision Act 1873. The notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105, but see — 6 Geo. 4. c 128. 7 Geo. 4. c. 48. s. 52. So far as not so repealed, virtually repealed by 24 & 25 Vict. c. 47. s. 21. [Duties under, repealed (other duties being substituted) by c. 129). of the same Session, s. 8. Repealed in part by 3 Geo. 4. c. 99. s. 8 (repealed by 5 Geo. 4. c. 65 s. 1]
  48. This act was repealed in whole by the Statute Law Revision Act 1873. The notes to the Statute Law Revision Act 1873 state "Repealed by 6 Geo. 4. c. 105, but the saving for repeals seems to render the repeal of this Act inoperative as it contains only repeals. [Referred to by 3 Geo. 4. c. 41. s. 10]."

References

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