54 Legal Digest of International Fair Trial Rights The right to a  trial before an independent and impartial tribunal established by law is expressly applicable to both criminal and civil proceedings. Whereas the Human Rights Committee has commented that any criminal conviction by a body not constituting a tribunal would be incompatible with Article 14(1) of the ICCPR, it has qualified its approach in the case of civil proceedings by stating that “whenever rights and obligations in a suit at law are determined, this must be done at least at one stage of the proceedings by a tribunal within the meaning of [article 14(1)]” (emphasis added).175 This distinction in approach is not explained by the Committee, but fits with the fact that civil proceedings may involve various different legal frameworks (See also 1.2), such as private law (governing the relationship been individuals and legal persons), administrative law (governing the relationship between individuals and legal persons vis-à-vis the State) and other procedures. Not all of those frameworks involve determinations by a tribunal at all stages, in particular administrative law, which involves decisions by the executive branch of government. The point being made by the Human Rights Committee is that this is not incompatible with the ICCPR, so long as such decisions are capable of review on at least one occasion by a competent, independent and impartial tribunal established by law. The European Court of Human Rights has made the same point with regard, for example, to decisions of tax authorities.176 3.1 Tribunal established by law For the purposes of Article 14 of the ICCPR and Article 6 of the ECHR, criminal and civil proceedings must be conducted by a “tribunal established by law”. This requirement, according to the European Court of Human Rights, embodies the principle of the rule of law inherent in the system of the ECHR and its protocols. A body that has not been set up in accordance with the will of the people, i.e., as expressed through the law, would necessarily lack the legitimacy that is needed in a democratic society for such a body to hear the case of individuals.177 The expression “established by law” is not defined in the ICCPR or the ECHR but includes two key requirements: first, that the judicial system is established and sufficiently regulated by law emanating from Parliament (See also 3.1.1); and, second, that each tribunal is established, in the case of all hearings, in accordance with the legal requirements for its establishment (See also 3.1.2). Consideration also needs to be had to the question of ad hoc or special tribunals (See also 3.1.3) and the fact that there is no right to trial by jury (See also 3.1.4). 3.1.1 Establishment of the judiciary The starting point for the proper establishment of a tribunal is the legislative establishment of a framework for the judiciary. As explained by the European Commission of Human Rights, the object of the requirement that a tribunal be established by law is to create certainty and independence. A legal framework under which the judicial organization is sufficiently regulated by law emanating from Parliament is needed in order to ensure that the organization of the judiciary in a democratic society does not depend on the discretion of the 175 UN Human Rights Committee, CCPR General Comment 32 (2007), para 18. 176 Vastberga Taxi Aktiebolag and Vulic v Sweden [2002] ECHR 621, para 93. 177 Lavents v Latvia [2002] ECHR 786, para 114, available in French only.