In a country where the doctrine of separation of powers prevails and where there is a mixed system, it is necessary to determine which law is applicable to a particular dispute and how it can be properly interpreted by a court (Ealing Borough Council v Race Relations Boards 1972 AC 342),[20] because there are legal norms in a society, which must be respected (Stock v. Frank Jones Tipton Ltd 1978 ICR 347). [21] With its colonial French and English law imposed during the two successive colonizations of the country and its right to appeal to their Law Lords of the Judicial Committee of the Privy Council in London, England, coupled with a written constitution based on the British Westminster model and other foreign laws (Singapore, Hong Kong, The Mauritian legal system turns out to be an important but relatively unknown system. The Supreme Court of Mauritius is the highest court in the small Republic of Mauritius with its 1.3 million inhabitants, area of 2,040 square kilometers and large exclusive economic zone (EEZ), which can attract foreign investors to invest in a Pacific country. The Mauritian legislator is very active in the very regular adoption of relevant new laws in order to do justice to its socio-economic development, provided that the rights of all individuals are respected in a country with a plethora of courts, legal rules, laws and regulations with competent judges and judges with different actors to maintain peace and order for the good governance of the small island nation. The modern legal system in Mauritius is a fusion of French civil law and common law, while civil and criminal procedures are structured according to British practice. The civil law aspects that govern the Mauritian legal system are: contract law, society, citizenship, property law and civil procedure. [3] The Supreme Court is the supreme court and the lower courts of the Court of Criminal Procedure and the Court of Civil Procedure. The official language of the Supreme Court is English. [4] Both the Intermediate Court and the District Court are courts of first instance with jurisdiction in civil and criminal matters, with the District Court having divisions throughout the country. The Labour Court – also a district court – deals with labour law issues.
Appeals from these lower courts may be heard by the Civil Court of Appeal or the Court of Criminal Appeal. The Privy Council of Great Britain is the court of final appeal. If a person holding a “premium visa” issued by the Economic Development Board works in Mauritius and his income is transferred to Mauritius, such income is deemed to come from Mauritius. The individual is subject to income tax on his deposits in a bank account in Mauritius, unless he has paid tax on these deposits in his home country. However, if a premium visa holder spends money in Mauritius using their foreign credit or debit cards, the amount so spent is deemed not to have been transferred to Mauritius. This amendment will come into force retroactively to November 1, 2020. Starting at 1. As of July 2021, a person who has contributed to a personal pension plan approved by the Financial Services Commission under the Insurance Act is entitled to deduct from their net income for that income year the amount of the contribution or 30,000 MURR, whichever is less. As of July 1, 2021, a person who has made an electronic donation to a charity is entitled to deduct from their net income for that income year the amount donated or Rs 30,000, whichever is less. Companies in Mauritius can be structured into companies, corporations, limited partnerships, trusts and foundations.
The Mauritian Companies Act is contained in the Companies Act 2001 (Companies Act), modelled on its New Zealand counterpart. The Companies Act has been regularly amended by the legislator to follow legislative changes affecting companies domiciled in Mauritius. Companies, often referred to as civil or commercial partnerships in Mauritius, are based on some form of French partnership law and are incorporated under the provisions of the Civil Code or Commercial Code, while Mauritian limited partnerships retain the essential characteristics of British limited partnerships. Trusts, which are generally used for the preservation and management of assets, are based on common law. While trust is a common law concept, foundations introduced in 2012 attract clients working in areas of civil law where they are less familiar with the concept of trust. Some colonial French codes (Mauritian Civil Code[4], Penal Code and Commercial Code) still prevail in Mauritius with some modifications. The common law of the United Kingdom still regulates certain matters, such as the law of evidence,[5] tort and negligence or health and safety law, where an employer must provide a safe workplace for all its employees. The English law of evidence with some traces of common law (i.e. insanity) still applies; However, the Mauritian Legal Evidence Act, including the Police and Evidence Bill (modelled on the UK PACE Act), is being drafted. The English Justice and Trust Act applies to Mauritius and is enshrined in law by the Mauritian Act 2000.
The Trusts Act 2001 is based on English law and procedure, the precedents of the French Court of Cassation (provided that the law and the spirit of the law are the same, so that the Supreme Court of Mauritius can draw inspiration from foreign precedents), the House of Lords and the Judicial Committee of the Privy Council (JCPC, infra); all included in Mauritian judgments. Prior to its independence on 12 March 1968, Mauritius decided to maintain the Judicial Committee of the Privy Council as the court of last and last instance in Mauritius under Article 81 of the 1968 Constitution. The banking sector is essential to the financial services sector and operates in a business-friendly environment. Mauritius has a hybrid legal system and its banking regime imports common law and civil law concepts. Some of the common law laws such as the Banking Act, the Bank of Mauritius Act, the Borrowers Protection Act 2007 and the Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA). Concepts inspired by civil law refer to both the general contractual regime of debt and the assumption of guarantees, whether movable or immovable property. Personal guarantees are also inspired by civil law, and while the concept of fixed and variable fees is borrowed from English law, it is codified in the relevant provisions of the Mauritian Civil Code. On the whole, the interpretation of statutes is a matter of common sense: there is a wide choice between an ordinary meaning and a technical sense (Mansell v. Olins 1975 AC 373;[ 36] Unwin v. Hanson 1891 2 QB 115),[37] a choice between primary and secondary senses and marginal senses (Smart v.
Allan 1963 1 QB 291,[38] and New Berry v. Simmonds 1961 2 QB 345). [39] However, if there are facts that do not require proof (judicial opinion), the presumptions may be invoked to some extent (Masson v. R 1962 MR 124,[40] Rogers v. Comptroller of Customs). [41] Indeed, statutes are worded in such a way that they include a title, a preamble (The Northwhale 1975 QB 589),[42] subheadings (Re Boaler 1915 1 KB 21, 40),[43] headings, sections and subsections, paragraphs and margins, punctuation (Hanlon v. The Law Society 1981 AC 124),[44] even marginal notes (DPP v. Schildkamp)[45] or a number of schedules (Philippe Rogers v. Comptroller of Customs 1994 SCJ 115). [46] The Mauritian legislature enacts laws and the judiciary must interpret them in a country where there is a strong separation of powers between the two. If the laws are not clear, the Mauritian legislator refers to various rules of interpretation borrowed from England (Golden Rule, Mischief Rule or the Literal Rule) and French doctrine (theory of exegesis). They allow the courts to know the real intent of Parliament.