De Minimis
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De Minimis
''De minimis'' is a Latin expression meaning "pertaining to minimal things", normally in the terms ''de minimis non curat praetor'' ("The praetor does not concern himself with trifles") or ''de minimis non curat lex'' ("The law does not concern itself with trifles"), a legal doctrine by which a court refuses to consider trifling matters. Queen Christina of Sweden (r. 1633–1654) favoured the similar Latin adage, ''aquila non capit muscās'' (the eagle does not catch flies). The legal history of ''de minimis'' dates back to the 15th century. The general term has come to have a variety of specialised meanings in various contexts as shown below, which indicate that beneath a certain low level a quantity is regarded as trivial, and treated commensurately. Examples of application of the ''de minimis'' rule Taxation Under U.S. tax rules, the ''de minimis'' rule governs the treatment of small amounts of market discount. Under the rule, if a bond is purchased with a small a ...
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0873 - Kaukasus 2014 - Georgien - Batumi (17349857412)
__NOTOC__ Year 873 ( DCCCLXXIII) was a common year starting on Thursday (link will display the full calendar) of the Julian calendar. Events By place Europe * Carloman, son of King Charles the Bald, is hauled before a secular court and condemned to death – for plotting against his father. He is blinded, but avoids imprisonment by escaping to the East Frankish Kingdom, where his uncle, Louis the German, gives him protection. * Al-Andalus: The city of Toledo (modern Spain) rises up for a second time against Umayyad rule, due to ethnic tensions over two years. Britain * The Danish Great Heathen Army, led by the Viking leaders Halfdan and Guthrum, attack Mercia and capture the royal centre at Repton (Derbyshire). The Vikings establish an encampment with a U-shape ditch, on the south bank of the River Trent and spend the winter there.* Abbasid Caliphate * Azugitin, Abbasid caliph Al-Mu'tamid appointed Azugitin as governor of Mosul with deputies. * Muhammad ibn Ali ...
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De Minimis Fringe Benefit
De minimis fringe benefits are low-value perks provided by an employer; ''de minimis'' is legal Latin for "minimal". Perks that are determined to be de minimis fringe benefits may not be accounted or taxed in some jurisdictions as having too small value and too complicated an accounting. United States Definition Under US Internal Revenue Service Code § 132(a)(4), “de minimis fringe” benefits provided by the employer can be excluded from the employee’s gross income. “De minimis fringe” means any property or service the value of which is (after taking into account the frequency with which smaller fringes are provided by the employer to the employer’s employees) so small as to make accounting for it unreasonable or administratively impracticable. As a practical matter, 132(a)(4) is a narrowly defined rule of administrative convenience. Qualification as a de minimis fringe benefit For property or services to qualify as "de minimis fringe" benefits, it must be unusua ...
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Regulation
Regulation is the management of complex systems according to a set of rules and trends. In systems theory, these types of rules exist in various fields of biology and society, but the term has slightly different meanings according to context. For example: * in biology, gene regulation and metabolic regulation allow living organisms to adapt to their environment and maintain homeostasis; * in government, typically regulation means stipulations of the delegated legislation which is drafted by subject-matter experts to enforce primary legislation; * in business, industry self-regulation occurs through self-regulatory organizations and trade associations which allow industries to set and enforce rules with less government involvement; and, * in psychology, self-regulation theory is the study of how individuals regulate their thoughts and behaviors to reach goals. Social Regulation in the social, political, psychological, and economic domains can take many forms: legal restriction ...
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Tort
A tort is a civil wrong that causes a claimant to suffer loss or harm, resulting in legal liability for the person who commits the tortious act. Tort law can be contrasted with criminal law, which deals with criminal wrongs that are punishable by the state. While criminal law aims to punish individuals who commit crimes, tort law aims to compensate individuals who suffer harm as a result of the actions of others. Some wrongful acts, such as assault and battery, can result in both a civil lawsuit and a criminal prosecution in countries where the civil and criminal legal systems are separate. Tort law may also be contrasted with contract law, which provides civil remedies after breach of a duty that arises from a contract. Obligations in both tort and criminal law are more fundamental and are imposed regardless of whether the parties have a contract. While tort law in civil law jurisdictions largely derives from Roman law, common law jurisdictions derive their tort law from cus ...
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Criminalization
Criminalization or criminalisation, in criminology, is "the process by which behaviors and individuals are transformed into crime and criminals". Previously legal acts may be transformed into crimes by legislation or judicial decision. However, there is usually a formal presumption in the rules of statutory interpretation against the retrospective application of laws, and only the use of express words by the legislature may rebut this presumption. The power of judges to make new law and retrospectively criminalise behaviour is also discouraged. In a less overt way, where laws have not been strictly enforced, the acts prohibited by those laws may also undergo ''de facto'' criminalization through more effective or committed legal enforcement. The process of criminalization takes place through societal institutions including schools, the family, and the criminal justice system. The problems There has been some uncertainty as to the nature and extent of the contribution to be made ...
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Harm Principle
The harm principle holds that the actions of individuals should only be limited to prevent harm to other individuals. John Stuart Mill articulated this principle in ''On Liberty'', where he argued that "The only purpose for which power can be rightfully exercised over any member of a civilized community, against his will, is to prevent harm to others." An equivalent was earlier stated in France's ''Declaration of the Rights of Man and of the Citizen'' of 1789 as, "Liberty consists in the freedom to do everything which injures no one else; hence the exercise of the natural rights of each man has no limits except those which assure to the other members of the society the enjoyment of the same rights. These limits can only be determined by law." Definition The belief "that no one should be forcibly prevented from acting in any way he chooses provided his acts are not invasive of the free acts of others" has become one of the basic principles of libertarian politics. In R v Malmo ...
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Criminology
Criminology (from Latin , "accusation", and Ancient Greek , ''-logia'', from λόγος ''logos'' meaning: "word, reason") is the study of crime and deviant behaviour. Criminology is an interdisciplinary field in both the behavioural and social sciences, which draws primarily upon the research of sociologists, political scientists, economists, psychologists, philosophers, psychiatrists, social workers, biologists, social anthropologists, as well as scholars of law. Criminologists are the people working and researching the study of crime and society's response to crime. Some criminologists examine behavioral patterns of possible criminals. Generally, criminologists conduct research and investigations, developing theories and analyzing empirical patterns. The interests of criminologists include the study of nature of crime and criminals, origins of criminal law, etiology of crime, social reaction to crime, and the functioning of law enforcement agencies and the penal insti ...
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Cheshire East Council
Cheshire East Council is the local authority of the Borough of Cheshire East, Cheshire, England. It is a unitary authority, having the powers of a non-metropolitan county and district council combined. It provides a full range of local government services including Council Tax billing, libraries, social services, processing planning applications, waste collection and disposal, and it is a local education authority. The council was first elected on 1 May 2008, a year before coming into its powers on 1 April 2009. After an election in May 2019, no party holds overall control. The civil parish of Sandbach hosts the administrative headquarters for the council. Powers and functions The local authority derives its powers and functions from the Local Government Act 1972 and subsequent legislation. For the purposes of local government, Cheshire East is within a non-metropolitan area of England. As a unitary authority, Cheshire East Council has the powers and functions of both a non-metro ...
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Government Procurement In The European Union
Government procurement or public procurement is undertaken by the public authorities of the European Union (EU) and its member states in order to award contracts for public works and for the purchase of goods and services in accordance with principles derived from the Treaties of the European Union. Such procurement represents 14% of EU GDP ,European CommissionCommunication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Making Public Procurement work in and for Europe COM(2017) 572 final, published 3 October 2017, accessed 20 October 2021 and has been the subject of increasing European regulation since the 1970s because of its importance to the European single market. According to a 2011 study prepared for the European Commission by PwC, London Economics and Ecorys, the UK, France, Spain, Germany, Poland and Italy were together responsible for about 75% of all public procurement in the EU ...
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Treaties Of The European Union
The Treaties of the European Union are a set of international treaties between the European Union (EU) member states which sets out the EU's constitutional basis. They establish the various EU institutions together with their remit, procedures and objectives. The EU can only act within the competences granted to it through these treaties and amendment to the treaties requires the agreement and ratification (according to their national procedures) of every single signatory. Two core functional treaties, the Treaty on European Union (originally signed in Maastricht in 1992, aka The Maastricht Treaty) and the Treaty on the Functioning of the European Union (originally signed in Rome in 1957 as the Treaty establishing the European Economic Community, aka The Treaty of Rome), lay out how the EU operates, and there are a number of satellite treaties which are interconnected with them. The treaties have been repeatedly amended by other treaties over the 65 years since they were first si ...
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Article 101 Of The Treaty On The Functioning Of The European Union
Article often refers to: * Article (grammar), a grammatical element used to indicate definiteness or indefiniteness * Article (publishing), a piece of nonfictional prose that is an independent part of a publication Article may also refer to: Government and law * Article (European Union), articles of treaties of the European Union * Articles of association, the regulations governing a company, used in India, the UK and other countries * Articles of clerkship, the contract accepted to become an articled clerk * Articles of Confederation, the predecessor to the current United States Constitution *Article of Impeachment, a formal document and charge used for impeachment in the United States * Articles of incorporation, for corporations, U.S. equivalent of articles of association * Articles of organization, for limited liability organizations, a U.S. equivalent of articles of association Other uses * Article, an HTML element, delimited by the tags and * Article of clothing, an ite ...
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European Union Competition Law
European competition law is the competition law in use within the European Union. It promotes the maintenance of competition within the European Single Market by regulating anti-competitive conduct by companies to ensure that they do not create cartels and monopolies that would damage the interests of society. European competition law today derives mostly from articles 101 to 109 of the Treaty on the Functioning of the European Union (TFEU), as well as a series of Regulations and Directives. Four main policy areas include: *Cartels, or control of collusion and other anti-competitive practices, under article 101 TFEU. *Market dominance, or preventing the abuse of firms' dominant market positions under article 102 TFEU. *Mergers, control of proposed mergers, acquisitions and joint ventures involving companies that have a certain, defined amount of turnover in the EU, according to the European Union merger law. * State aid, control of direct and indirect aid given by Member St ...
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