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81 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
82 motion
1) предложение (вносимое в парламенте, на конференции и т.п.)2) ходатайство ( в суде)•motion after arraignment — ходатайство, заявленное после предъявления обвинения;
motion for judg(e)ment of acquittal — ходатайство об оправдании;
motion for new trial — ходатайство о пересмотре дела;
motion in arrest of judg(e)ment — 1. ходатайство о приостановлении исполнения судебного решения 2. ходатайство о невынесении вердикта или приговора ввиду дефектов обвинительного акта;
motion in court — ходатайство, заявленное в суде;
to deny a motion — отказать в ходатайстве;
motion to dismiss — 1. ходатайство об отводе 2. ходатайство об отклонении иска или обвинения 3. ходатайство о прекращении дела
motion to dismiss the indictment — ходатайство об отклонении обвинительного акта;
motion to dissolve — 1. предложение о роспуске парламента 2. ходатайство о прекращении дела о столкновении патентных притязаний;
to grant a motion — удовлетворить ходатайство;
to make a motion — выступить с предложением или заявить ходатайство;
motion to quash — ходатайство об отмене, об аннулировании, о признании недействительным;
motion to quash the indictment — ходатайство об аннулировании обвинительного акта; to satisfy a motion удовлетворить ходатайство;
- closure motionmotion to withdraw — ходатайство об отказе ( обвинителя) от обвинения
- composite motion
- delayed motion
- dilatory motion
- guillotine motion
- interlocutory motion
- oral motion
- post-judgement motion
- post-judgment motion
- post-sentence motion
- post-trial motion
- post-verdict motion
- pre-judgement motion
- pre-judgment motion
- pre-sentence motion
- pre-trial motion
- pre-verdict motion
- privileged motion
- renewed motion
- second motion
- substantive motion
- successive motion
- unwritten motion
- written motion
- verbal motion* * *• /law/ ходатайство• /vt/ внести предложение -
83 charge
1) обременение вещи; залоговое право | обременять вещь, обременять залогом2) обязательство; обязанность; ответственность | вменять в обязанность; возлагать обязанность3) предписание; требование; поручение | предписывать; требовать; поручать4) обвинение; пункт обвинения | обвинять5) аргументация в исковом заявлении в опровержение предполагаемых доводов ответчика9) заведывание; руководство; ведение; попечение10) лицо, находящееся на попечении11) цена; расход; начисление; сбор; налог | назначить цену; возлагать расход на кого-л.; начислять; облагать•charge on oath — обвинение под присягой;
charge on the merits — обвинение по существу дела;
charge on trial — обвинение на рассмотрении суда;
to be in charge — находиться под арестом;
to be in charge of — 1. ведать чем-л. ; иметь кого-л. на попечении или что-л. на хранении 2. быть на попечении, находиться на хранении у кого-л.;
to bring a charge — выдвинуть обвинение;
to deny a charge — 1. отрицать, отвергать или опровергать обвинение 2. отказаться от ( предъявленного) обвинения;
to detail a charge — конкретизировать обвинение;
to dismiss a charge — отклонить обвинение;
to drop a charge — отказаться от обвинения;
to face a charge — быть обвинённым, подвергнуться обвинению;
to charge fees — начислять вознаграждение, гонорар;
to file a charge — выдвинуть обвинение;
to charge forward — наложить платёж; взыскать наложенным платежом;
to give smb. in charge — сдать кого-л. полиции, передать в руки полиции;
to give the prisoner in charge to jury — предать обвиняемого суду присяжных;
to have charge of — ведать чем-л.;
to hold charge — поддерживать обвинение;
to charge jointly — обвинять нескольких лиц в совместном совершении преступления;
to charge judicially — обвинять в судебном порядке;
to lay to one's charge — обвинять кого-л. ;
to lead a charge, to levy a charge — поддерживать обвинение;
to make a charge — выдвинуть обвинение;
to charge of a crime — обвинить в совершении преступления;
to probe a charge — рассматривать дело по обвинению; расследовать уголовное дело;
to pursue a charge — поддерживать обвинение;
to pursue similar charges — поддерживать обвинение в совершении аналогичных преступлений;
to search a charge — добиваться обвинения;
to take in charge — арестовать, взять под стражу;
to take charge of — взять на себя ведение ( дел), руководство ( делами);
to take charge of a person — принять на себя обязанность заботиться о ком-л. ;
to charge taxes — облагать налогами;
to charge the jury — напутствовать присяжных;
to charge to grand jury — обвинить перед большим жюри;
- adult chargevulnerable to charge — уязвимый для обвинения;
- affirmative charge
- Allen charge
- alternative charge
- capital charge
- commission charge
- criminal charge
- custom charge
- dropped charge
- duplication charge
- escalated charge
- extra charge
- false charge
- federal charge
- formal charge
- general charge
- government charge
- indictment charge
- initial charge
- interest charges
- judge's charge
- land charge
- law charge
- outstanding charge
- pending charge
- plea-bargained charge
- plea-bargained-away charge
- political charge
- port charges
- postponed charge
- private charge
- public charge
- reasonable charge
- registered charge
- related charge
- rent charge
- salvage charges
- special charge
- state charge
- substantive charge
- sue charges
- technical charge -
84 error
1) ошибка2) "приказ об ошибке" (т.е. о передаче материалов по делу в апелляционный суд для пересмотра вынесенного судебного решения на основании ошибки, допущенной при рассмотрении дела)•- errors and omissions excepted- errors excepted
- error apparent of record
- error causa contrahendi
- error causa
- error coram nobis
- error in accidentia
- error in consensu
- error in essentia
- error in extremis
- error in judgement
- error in personam
- error in rem
- error in substantia
- error in verbis
- error juris
- error of fact
- error of law
- apparent error
- clerical error
- culpable error
- formal error
- harmless error
- invited error
- judicial error
- prejudicial error
- procedural error
- reversible error
- severance error
- substantial error
- substantive error
- trivial error -
85 evidence
1) средство или средства доказывания; доказательство, доказательства; подтверждение; улика | служить доказательством, подтверждать, доказывать2) свидетельское показание, свидетельские показания | свидетельствовать, давать показания3) дача показаний, представление или исследование доказательств ( как стадия судебного процесса); доказывание4) свидетель•admissible in evidence — допустимый в качестве доказательства;
evidence admissible in chief — доказательства или показания, допустимые при главном допросе;
evidence aliunde — внешнее доказательство, лежащее вне документа доказательство;
evidence at law — судебные доказательства;
evidence before trial — показания, данные или доказательства, представленные до начала судебного процесса;
evidence by affidavit — показания в форме аффидевита;
failure to give evidence — непредставление доказательств; невозможность дать показания; отказ от дачи показаний;
evidence for the defence — 1. доказательства защиты 2. показания свидетелей защиты;
evidence for the defendant — доказательства в пользу ответчика, подсудимого;
evidence for the plaintiff — доказательства в пользу истца;
evidence for the prosecution — 1. доказательства обвинения, улики 2. показания свидетелей обвинения;
evidence implicating the accused — доказательства, дающие основание полагать, что преступление совершено обвиняемым;
in evidence — в доказательство, в качестве доказательства;
evidence in corroboration — доказательство в подтверждение других доказательств;
evidence in cross-examination — свидетельские показания или доказательства, полученные при перекрёстном допросе ( стороной свидетеля противной стороны);
evidence in disproof — показания или доказательства в опровержение;
evidence in question — 1. оспариваемое доказательство 2. исследуемое и оцениваемое доказательство;
evidence in rebuttal — доказательство или показание в опровержение;
evidence in support of the opposition — пат. обоснование протеста, мотивированный протест;
evidence in the case — доказательства или показания по делу;
evidence is out — доказательства исчерпаны;
item in evidence — предмет, представленный в качестве доказательства;
evidence material to the case — доказательство, имеющее существенное значение для дела;
evidence on appeal — показания, доказательства по апелляции;
evidence on commission — показания по поручению;
evidence on hearing — доказательство на рассмотрении суда;
evidence on oath — показания под присягой;
on the evidence — на основании данных показаний или представленных доказательств;
evidence par excellence — лучшее доказательство;
piece of evidence — часть доказательственного материала; отдельное доказательство;
evidence relevant to credibility — доказательство, относящиеся к надёжности свидетеля, достоверности его показаний;
evidence relevant to weight — доказательства, относящиеся к убедительности других доказательств;
evidence sufficient to sustain the case — доказательства, достаточные для поддержания ( данной) версии;
to adduce evidence — представить доказательство;
to admit evidence — допустить доказательство;
to admit in evidence — допустить в качестве доказательства;
to appear in evidence — вытекать из представленных доказательств;
to become Commonwealth's [Crown's, government's, King's, People's, Queen's, State's] evidence — стать свидетелем обвинения, перейти на сторону обвинения, дав показания против сообвиняемого;
to call (for) evidence — истребовать доказательства;
to compare evidence — 1. сопоставить доказательства, показания 2. произвести очную ставку;
evidence to contradict — контрдоказательство; контрпоказание;
to develop evidence — представить доказательства;
to exaggerate evidence — преувеличить силу доказательства;
to fabricate evidence — сфабриковать доказательства;
to give evidence — 1. давать показания 2. представить доказательства;
to give in evidence — представить в качестве доказательства;
to give evidence under compulsion — давать показания по принуждению;
to introduce evidence — представить доказательства;
to introduce in evidence — представить в качестве доказательства;
to lead evidence — 1. заслушивать, отбирать показания 2. принимать доказательства;
evidence to meet — доказательство в поддержку, поддерживающее доказательство;
to offer evidence — представить доказательства;
to offer in evidence — представить в качестве доказательства;
to prepare evidence — 1. сфабриковать доказательства 2. подготовиться к даче показаний;
to prepare false evidence — сфабриковать ложные доказательства;
to produce evidence — представить доказательства;
to put in evidence — представить в качестве доказательства;
to read into evidence — зачитывать текст в доказательство правильности или неправильности его содержания;
evidence to rebut — доказательство в опровержение, опровергающее доказательство;
to receive evidence — 1. получить, отобрать показания 2. принять доказательства;
to receive in evidence — принять в качестве доказательства;
to review evidence — рассмотреть или пересмотреть доказательства;
to search for evidence — искать доказательства;
to sift evidence — тщательно исследовать, анализировать доказательства или показания;
to suppress evidence — скрыть доказательства;
to take evidence — 1. отобрать показания 2. принять доказательства;
to tender evidence — представить доказательства;
to tender in evidence — представить в качестве доказательства;
evidence to the contrary — доказательство противного;
to weigh evidence — оценить доказательства;
to withhold evidence — воздержаться, отказаться от дачи показаний или от представления доказательств;
- evidence of arrestevidence wrongfully obtained — доказательства, показания, полученные с нарушением закона
- evidence of blood grouping tests
- evidence of character
- evidence of confession
- evidence of credibility
- evidence of crime
- evidence of debt
- evidence of disposition
- evidence of fact
- evidence of guilt
- evidence of identification
- evidence of identity
- evidence of indebtedness
- evidence of opportunity
- evidence of practice
- evidence of reputation
- evidence of title
- acceptable evidence
- actual evidence
- additional evidence
- adduced evidence
- adequate evidence
- adminicular evidence
- admissible evidence
- admitted evidence
- adversary evidence
- affirmative evidence
- affirmative rebuttal evidence
- after-discovered evidence
- ample evidence
- ascertaining evidence
- autoptical evidence
- auxiliary evidence
- available evidence
- ballistics evidence
- ballistic evidence
- best evidence
- better evidence
- biological evidence
- casual evidence
- character evidence
- character-witness evidence
- circumstantial evidence
- civil evidence
- clear evidence
- closed evidence
- cogent evidence
- collateral evidence
- Commonwealth's evidence
- competent evidence
- completing evidence
- conclusive evidence
- concocted evidence
- concomittant evidence
- confirmatory evidence
- conflicting evidence
- consistent evidence
- contradicting evidence
- contrary evidence
- contributing evidence
- controverted evidence
- controvertible evidence
- convincing evidence
- copy evidence
- corroborated evidence
- corroborating evidence
- counteracting evidence
- counter evidence
- credible evidence
- criminal evidence
- criminating evidence
- Crown's evidence
- culpatory evidence
- cumulative evidence
- damaging evidence
- damning evidence
- decisive evidence
- demeanor evidence
- demonstrative evidence
- derivative evidence
- direct evidence
- disproving evidence
- doctored evidence
- documentary evidence
- empirical evidence
- entered evidence
- exact evidence
- excluded evidence
- exculpatory evidence
- expert evidence
- expert opinion evidence
- explaining evidence
- external evidence
- extrajudicial evidence
- extraneous evidence
- extrinsic evidence
- fabricated evidence
- false evidence
- final evidence
- fingerprint evidence
- firm evidence
- first hand evidence
- footprint evidence
- foundation evidence
- fragmentary evidence
- fresh evidence
- further evidence
- government's evidence
- habit evidence
- hard evidence
- hearsay evidence
- higher evidence
- identification evidence
- identifying evidence
- illegally obtained evidence
- illustrative evidence
- immaterial evidence
- immunized evidence
- impeaching evidence
- implicating evidence
- impugned evidence
- inadequate evidence
- inadmissible evidence
- incompetent evidence
- inconclusive evidence
- inconsistent evidence
- incontroverted evidence
- incontrovertible evidence
- incriminating evidence
- inculpatory evidence
- independent evidence
- indicative evidence
- indirect evidence
- indispensable evidence
- indubitable evidence
- inferential evidence
- inferior evidence
- insufficient evidence
- insufficient evidence for the defence
- internal evidence
- introduced evidence
- irrefutable evidence
- irrelevant evidence
- judicial evidence
- King's evidence
- legal evidence
- legally obtained evidence
- legitimate evidence
- manufactured evidence
- material evidence
- mathematical evidence
- moral evidence
- negative evidence
- negative rebuttal evidence
- newly-discovered evidence
- nonexculpatory evidence
- notarial evidence
- obtainable evidence
- obtained evidence
- offered evidence
- official evidence
- opinion evidence
- opinion evidence of character
- opposing evidence
- oral evidence
- original evidence
- out-of-court evidence
- overwhelming evidence
- parol evidence
- partial evidence
- pedigree evidence
- People's evidence
- perjured evidence
- persuasive evidence
- physical evidence
- police evidence
- positive evidence
- possible evidence
- preappointed evidence
- predominant evidence
- preferable evidence
- prejudicial evidence
- presuming evidence
- presumptive evidence
- prevailing evidence
- prima facie evidence
- primary evidence
- probable evidence
- proffered evidence
- proper evidence
- prosecution evidence
- prospectant evidence
- proving evidence
- pure expert opinion evidence
- Queen's evidence
- radar evidence of speed
- radar evidence
- real evidence
- reasonable evidence
- rebuttal evidence
- rebutted evidence
- rebutting evidence
- receivable evidence
- received evidence
- recognized evidence
- recollection evidence
- record evidence
- recorded evidence
- record evidence of title
- related evidence
- relevant evidence
- repelling evidence
- reputation evidence of character
- requisite evidence
- retrospectant evidence
- routine practice evidence
- satisfactory evidence
- scientific evidence
- secondary evidence
- second hand evidence
- shaken evidence
- significant evidence
- similar evidence
- slimmer evidence
- slim evidence
- solid evidence
- spoken evidence
- state's evidence
- strengthening evidence
- strong evidence
- stronger evidence
- strongest available evidence
- substantial evidence
- substantive evidence
- substitutionary evidence
- sufficient evidence
- supplementary evidence
- supporting evidence
- suspect evidence
- sworn evidence
- tainted evidence
- tendered evidence
- testimonial evidence
- trace evidence
- traditionary evidence
- uncontradicted evidence
- uncorroborated evidence
- unfavourable evidence
- unshaken evidence
- unsworn evidence
- untainted evidence
- verbal evidence
- visible evidence
- visual evidence
- vital evidence
- volunteer evidence
- weak evidence
- weaker evidence
- wiretap information evidence
- wiretap evidence
- written evidence
- evidence of criminality
- confirming evidence
- corroborative evidence
- explanatory evidence
- intrinsic evidence
- prime evidence -
86 jurisdiction
1) отправление правосудия; юрисдикция2) подсудность; подведомственность; подследственность5) орган власти•jurisdiction in personam — юрисдикция в отношении лиц; личная подсудность;
jurisdiction in rem — предметная подсудность;
out of jurisdiction — вне юрисдикции;
jurisdiction ratione personae — юрисдикция в отношении лиц;
to acquire jurisdiction — принять на себя юрисдикцию, признать себя компетентным рассматривать дело;
to come within the jurisdiction — подпадать под юрисдикцию;
to exercise jurisdiction — осуществлять юрисдикцию;
- adjacent jurisdictionto fall within the jurisdiction — подпадать под юрисдикцию, относиться к юрисдикции;
- adjudicatory jurisdiction
- admiralty jurisdiction
- advisory jurisdiction
- ambulatory jurisdiction
- ancillary jurisdiction
- appellate jurisdiction
- auxiliary jurisdiction
- British-influenced jurisdiction
- civil jurisdiction
- coastal jurisdiction
- common law jurisdiction
- competent jurisdiction
- concurrent jurisdiction
- constitutional jurisdiction
- consular jurisdiction
- contentious jurisdiction
- contestable jurisdiction
- contested jurisdiction
- co-ordinate jurisdiction
- court jurisdiction
- criminal jurisdiction
- demanding jurisdiction
- dependent jurisdiction
- discretionary jurisdiction
- domestic jurisdiction
- dual jurisdiction
- due jurisdiction
- ecclesiastical jurisdiction
- effective jurisdiction
- elective jurisdiction
- enforcement jurisdiction
- equity jurisdiction
- exclusive jurisdiction
- extraterritorial jurisdiction
- federal jurisdiction
- foreign jurisdiction
- general jurisdiction
- general trial jurisdiction
- governmental jurisdiction
- improper jurisdiction
- incidental jurisdiction
- investigative jurisdiction
- judicial jurisdiction
- legislative jurisdiction
- local jurisdiction
- maritime jurisdiction
- matrimonial jurisdiction
- neighbouring jurisdiction
- obligatory jurisdiction
- original jurisdiction
- overlapping jurisdiction
- penal jurisdiction
- personal jurisdiction
- plenary jurisdiction
- prescriptive jurisdiction
- prize jurisdiction
- probate jurisdiction
- proper jurisdiction
- prorogated jurisdiction
- prosecutive jurisdiction
- protective jurisdiction
- questioned jurisdiction
- regulating jurisdiction
- removal jurisdiction
- residual jurisdiction
- special jurisdiction
- split jurisdiction
- state jurisdiction
- subject-matter jurisdiction
- substantive jurisdiction
- summary jurisdiction
- supervisory jurisdiction
- supplementary jurisdiction
- territorial jurisdiction
- transfer jurisdiction
- trial jurisdiction
- undue jurisdiction
- voluntary jurisdiction
- writ jurisdiction
- prosecutorial jurisdiction
- specialized jurisdiction -
87 question
1) вопрос; опрос; допрос; следствие | спрашивать; опрашивать; допрашивать2) возражение; сомнение | подвергать сомнению•question at issue — спорный между сторонами вопрос;
question for the jury — вопрос, подлежащий рассмотрению и решению присяжными;
question for the jury upon the evidence — вопрос, подлежащий решению присяжными по рассмотрении ими представленных доказательств;
to question abusively — 1. допрашивать с использованием законной процедуры в незаконных целях 2. допрашивать оскорбительным для допрашиваемого образом;
to question closely — вести подробный допрос;
- question of factquestion to the defence — вопрос к защите;
- question of law
- admissible question
- catch question
- collateral question
- congressional question
- federal question
- federal constitutional question
- fishing question
- hypothetical question
- improper question
- inadmissible question
- incriminating question
- irrelevant question
- judicial question
- jury question
- justiciable question
- lawful question
- legal question
- legislative question
- oppressive question
- parliamentary question
- political question
- preliminary question
- previous question
- procedural question
- relevant question
- substantive question
- suggestive question
- technical legal question
- threshold question -
88 right
1) право ( обычно в субъективном смысле); правопритязание2) правомерный; правый; справедливый; правильный; надлежащий6) компенсировать что-л., возмещать ( убытки)•as of right — по праву, по неотъемлему праву;
right at law — право по закону, юридическое право ( подлежащее судебной защите);
right in action — право требования; имущество в требованиях; право, могущее быть основанием для иска;
right in gross — право, "привязанное к личности", персональное право (право пользования чужой землёй, принадлежащее данному лицу персонально, а не производно от владения);
in one's own right — по собственному праву;
right in personam — право обязательственного характера, обязательственное право; относительное право;
right in rem — право вещного характера, вещное право; абсолютное право;
of right — по праву, в силу принадлежащего права;
right to a flag — право на (морской) флаг;
right to attend — право присутствовать (в зале судебного заседания, на заседании палаты законодательного органа и т.д.);
to right a wrong — восстановить справедливость; компенсировать вред;
right to be confronted with witness — амер. право конфронтации ( право обвиняемого на очную ставку со свидетелями обвинения);
right to begin — право начать прения сторон, право первого обращения к суду;
right to counsel — право пользоваться помощью адвоката;
right to education — право на образование;
right to fly a maritime flag — право плавания под морским флагом;
right to jury trial — право на рассмотрение дела судом присяжных;
right to keep and bear arms — право граждан хранить и носить оружие ( поправка II к конституции США);
right to maintenance in old age — право на материальное обеспечение в старости;
right to privacy — см. right of privacy;
right to recover — 1. право на виндикацию 2. право на взыскание убытков;
right to rest and leisure — право на отдых;
right to retain counsel — право нанять адвоката;
right to self-determination — право на самоопределение;
right to social insurance — право на социальное обеспечение;
to right the oppressed — защищать права угнетённых;
right to the patent — право на патент;
right without remedy — право, не обеспеченное судебной защитой;
right of representation and performance — право на публичное исполнение (пьесы, музыкального произведения)
- right of access to courtspre-grant right to a reasonable royalty — право на получение роялти в разумных размерах за нарушение патентных притязаний выложенной заявки до выдачи патента
- right of action
- right of angary
- right of approach
- right of appropriation
- right of assembly
- right of asylum
- right of audience
- right of blood
- right of chapel
- right of choice
- right of common
- right of confrontation
- right of conscience
- right of contribution
- right of counsel
- right of court
- right of defence
- right of dower
- right of eminent domain
- right of enjoyment
- right of entry
- right of escheat
- right of establishment
- right of first refusal
- right of fishery
- right of flooding land
- right of free access
- right of hot pursuit
- right of innocent passage
- rights of legal person
- right of navigation
- right of ownership
- right of passage
- right of patent
- rights of person
- right of personal security
- right of petition
- right of place
- right of possession
- right of pre-emption
- right of primogeniture
- right of priority
- right of prior use
- right of privacy
- right of property
- right of publicity
- right of recourse
- right of redemption
- right of regress
- right of relief
- right of reply
- right of representation
- right of retention
- right of sanctuary
- right of search
- right of settlement
- right of suit
- right of survivorship
- right of taking game
- rights of the public
- right of transit
- right of trial by jury
- right of visit
- right of visit and search
- right of way
- absolute right
- accommodation right
- accrued right
- accused courtroom rights
- administrator's right of retainer
- allied rights
- apparent right
- author's right
- bare right
- base right
- basic rights
- belligerent rights
- beneficial right
- best right
- capitulary right
- celebrity right
- civic rights
- common right
- confrontation right
- conjugal rights
- constitutional rights
- contractual right
- contract right
- customary right
- defeasible right
- derivative right
- dower right
- electoral rights
- enacted right
- equal rights
- equitable right
- exclusive right
- exercisable right
- expectant right
- extrinsic rights
- former right
- full right
- fundamental rights
- future right
- general right
- good right
- grandfather rights
- homestead right
- human rights
- impaired right
- implicit right
- imprescriptible right
- inalienable right
- incidental right
- incorporeal right
- indefeasible right
- individual rights
- indubitable right
- inherent right
- intangible property right
- inter-spousal rights
- intervening right
- intrinsic rights
- junior right
- justiciable right
- legal right
- litigious right
- manorial right
- march-in right
- marital rights
- mere right
- neighbouring rights
- non-property right
- original right
- patent right
- performer's rights
- performing right
- play right
- political rights
- possessive right
- precarious right
- preemption right
- preferential right
- prerogative right
- prescribed right
- prescriptive right
- presumed right
- pretended right
- previous right
- primary rights
- priority right
- prior right
- privacy right
- private rights
- procedural rights
- property right
- property rights on separation
- proprietary right
- public rights
- publishing rights
- real right
- reciprocal rights and obligations
- reserved rights of the States
- reversionary right
- riparian right
- senior right
- serial right
- shop right
- sole right
- sovereign right
- specific right
- sporting rights
- sporting right
- stage right
- states' rights
- statute-barred right
- statutory right
- stipulated right
- subpublication rights
- subrogation right
- substantial rights
- substantive rights
- undivided right
- usufructary right
- valid right
- vested rights
- voting right
- widow right
- generic right
- implied right
- naked right
- preemptive right
- presumptive right
- civil rights -
89 issue
1. n1) спорный вопрос; предмет обсуждения, спора, разногласий- put smth. to the issue2) исход, результат (чего-л.)- bring smth. to a successful issue3) выпуск, издание; номер, экземпляр (газеты, журнала и т.п.)•2. v1) выдавать (что-л.)2) выпускать, издавать (бюллетень и т.п.) -
90 negotiation
n часто plпереговоры, обсуждение условий; ведение переговоров- bring smb. into negotiations- enter into negotiations with smb. for smth. -
91 provision
n1) положение, условие (договора, закона и т.п.); постановление2) снабжение, обеспечение• -
92 dispute
1. n диспут, дискуссия, дебаты2. n спор; пререкания, ссораlabour dispute — трудовой конфликт ; конфликт между рабочими и предпринимателями
settle dispute — урегулировать спор; урегулировать конфликт
arbitrable dispute — спор, разрешимый в третейском суде
industrial dispute — трудовой конфликт, трудовой спор
3. n спорный вопросthe three hour sit-down resolved none of the substantive disputes between them — трёхчасовая встреча не разрешила ни одного из существенных вопросов, по которым они расходятся
4. v обсуждать, дискутировать; принимать участие в диспутеpast dispute — вне сомнения; бесспорно
beyond dispute — вне сомнения; бесспорно
without dispute — вне сомнения; бесспорно
5. v спорить, пререкаться6. v ставить под сомнение, оспаривать; сомневаться7. v выступать против, сопротивляться с оружием в руках8. v бороться за, добиватьсяСинонимический ряд:1. argument (noun) altercation; argument; argumentation; bickering; contention; hurrah; passage; question; rumpus; variance2. conflict (noun) conflict; controversy; dissension; feud; strife3. debate (noun) debate; discussion; polemic4. quarrel (noun) beef; brabble; brannigan; brawl; clash; difficulty; disagreement; dust; dustup; embroilment; falling-out; fight; fracas; fuss; hassle; imbroglio; knock-down-and-drag-out; miff; quarrel; rhubarb; row; ruckus; run-in; set-to; spat; squabble; squall; tiff; unpleasantness; words; wrangle5. deny (verb) contradict; controvert; deny; gainsay; impugn; oppose6. discuss (verb) agitate; canvass; debate; discept; discuss; moot; oppugn; pro and con; thrash out; toss around7. quarrel (verb) argue; argufy; bicker; brawl; contend; hassle; quarrel; quibble; spar; spat; squabble; tiff; wrangle8. question (verb) challenge; doubt; mistrust; question9. resist (verb) buck; combat; contest; duel; fight; repel; resist; traverse; withstandАнтонимический ряд:agree; agreement; allow; amity; concede; concession; concur; concurrence; forego; harmony; unity; waive -
93 motion
1. n ходthe gentle rolling motion of the ship made me feel sleepy — мягкое покачивание корабля убаюкивало меня
2. n телодвижение; жестan exercise in three motions — упражнение, состоящее из трёх движений
to make a motion — сделать знак, поманить
3. n муз. движение, ведение, голосоведение4. n побуждение5. n предложениеto put the motion to vote, to vote on a motion — поставить предложение на голосование
6. n юр. ходатайствоmotion in court — ходатайство, заявленное в суде
7. n действие8. n отхождение кала, стул, испражнение9. n обыкн. кал10. n спец. механизм11. n марионетка12. n представление марионеток13. v показать жестом, знаком14. v уст. внести предложениеСинонимический ряд:1. action (noun) action; course; direction; gesticulation; gesture; indication; move; sign; signal; stir; stirring2. flux (noun) flux; mobility; motility; movement3. proposal (noun) proposal; recommendation; submission; suggestion4. gesture (verb) beckon; call; flag; gesticulate; gesture; move; prompt; sign; signal; signalize; wave5. suggestion (verb) consideration; plan; proposition; suggestionАнтонимический ряд:halt; lull; quiescence; quiet; rest; stasis; stillness; stoppage -
94 real
1. n филос. действительность2. n нечто реальное, конкретное, вещественное; предмет, вещьreal loss — реальный, фактический ущерб
3. a действительный, реальный; действительно существующийa real oasis, not a mirage — это настоящий оазис, а не мираж
type real — тип "реальное"
4. a настоящий, натуральный5. a настоящий, истинный, подлинный6. a эмоц. -усил. сущий, отъявленный7. a неподдельный, непритворный8. a простой, искренний9. a эк. реальный10. a юр. эк. недвижимыйreal estate — недвижимое имущество, недвижимость
11. a филос. действительно существующий; реальный12. a филос. существенный, относящийся к сущностиreal law — совокупность правовых норм, относящихся к недвижимости
13. a филос. истинный, абсолютныйreal beauty — истинная красота, идеал красоты
14. a филос. самосуществующий15. a филос. юр. вещный16. a филос. мат. вещественный; действительныйreal address — реальный адрес; действительный адрес
17. adv прост. преим. амер. эмоц. -усил. очень, крайне, чрезвычайно18. n ист. реалСинонимический ряд:1. authentic (adj.) authentic; blown-in-the-bottle; bona fide; good; indubitable; original; pukka; questionless; right; simon-pure; sure-enough; undoubted; undubitable; unquestionable; veritable; very2. genuine (adj.) actual; factual; genuine; heartfelt; heart-whole; hearty; honest; indisputable; sincere; solid; true; unaffected; undeniable; undesigning; undissembled; unfabled; unfeigned; valid; veridical3. material (adj.) concrete; corporal; existent; incarnate; material; palpable; physical; substantial; substantive; tangibleАнтонимический ряд:assumed; counterfeit; deceptive; erroneous; fake; fallacious; false; fancied; fantastic; feigned; fictitious; fraudulent; hypothetical; imitation; insincere; intangible -
95 tax
[tæks]accrued tax накопившаяся задолженность по выплате налогов achieve a tax saving добиваться экономии за счет уменьшения налоговых платежей ad valorem tax налог на стоимость additional income tax дополнительный подоходный налог additional tax дополнительный налог additional value for tax purposes добавленная стоимость для налогообложения advance corporation tax (ACT) авансовый налог с корпорации advance tax предварительное определение судебных издержек after tax после удержания налога airport tax налог с пассажиров, отбывающих за границу из данного аэропорта allowance against tax налоговая льгота alternative minimum tax (AMT) минимальный альтернативный налог amusement tax налог на развлечения (на билеты в кино, театры и т.п.) amusement tax налог на развлечения attract income tax взимать подоходный налог basic rate income tax базисная ставка подоходного налога basic rate of tax базисная налоговая ставка beverage tax налог на продажу напитков business tax налог на предпринимателя business tax налог на предприятие business tax налог на торгово-промышленное предприятие calculated income tax вычисленный подоходный налог capital gains tax налог на доход от прироста капитала capital gains tax налог на доходы от прироста капитала capital gains tax налог на увеличение рыночной стоимости капитала capital gains tax on shares налог на доход от прироста капитала от акций capital tax налог на капитал capital transfer tax налог на перевод капитала capital yields tax налог на доход от капитала car tax налог на автомобиль carbon dioxide tax налог на выбросы в атмосферу диоксида углерода charge tax облагать налогом charter tax чартерный налог church tax церковный налог city tax муниципальный налог climate improvement tax налог на выбросы в атмосферу диоксида углерода commercial earnings tax налог на доходы от торговли commercial enterprise subject to value-added tax торговое предприятие, облагаемое налогом на добавленную стоимость community tax местный налог company tax налог на доходы компании company tax налог с доходов компании consumption tax налог на потребление consumption tax налог потребления contingent tax скрытый налог corporate income tax налог с доходов корпорации corporate income tax подоходный налог корпорации corporate profits tax налог на прибыли корпорации corporate tax налог с доходов компаний или корпораций corporate tax налог с доходов корпорации corporation tax налог на корпорацию county tax муниципальный налог coupon tax купонный налог current tax on wealth действующий налог на имущество death tax налог на наследство deduct tax удерживать налоги deferred income tax налог на доход будущего периода deferred tax отсроченный налог delinquent tax неуплаченный налог development tax налог на строительство direct tax прямой налог tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги dividend tax налог на дивиденды due tax причитающийся налог emergency tax чрезвычайный налог entrance tax вступительный налог equalization tax уравнительный налог equalizing tax равномерное распределение налогов estate tax налог на наследство estate tax налог на передачу имущества по наследству excise tax акциз excise tax акцизный налог excise tax акцизный сбор expenditure tax налог на расходы extraordinary tax особый налог federal tax федеральный налог final tax окончательный размер налога flat-rate tax налог, взимаемый по единой ставке flat-rate tax пропорциональный налог for tax purposes в целях налогообложения for tax reasons по причинам налогообложения franchise tax налог на монопольные права и привилегии full-year tax сумма налогов за год general consumption tax налог на все виды потребления gift tax налог на дарение gift tax налог на дарения (США) graduated income tax прогрессивный подоходный налог graduated tax прогрессивный налог head tax налог. подушный налог heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям hidden tax налог. скрытый налог hydrocarbon tax налог. налог за выбросы углеводородов в окружающую среду I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение impose a tax облагать налогом income tax подоходный налог individual income tax персональный подоходный налог industrial tax промышленный налог inheritance tax налог на наследство initial car tax регистрационный налог на автомобиль inland revenue tax государственный налог input tax налог на производственные затраты input value-added tax налог на добавленную стоимость insurance tax налог на страхование interest equalization tax уравнительный налог на доход от процентов internal revenue tax налог на внутренние доходы investment income tax подоходный налог на капиталовложения investment tax налог на капиталовложения tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени land tax земельный налог land tax налог на земельную собственность land transfer tax налог на перевод за границу платежей за землю land value tax налог на стоимость земельных участков levy a tax облагать налогом single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом local income tax местный подоходный налог local income tax муниципальный подоходный налог local property tax местный налог на недвижимое имущество local property tax местный поимущественный налог local tax местный налог local tax муниципальный налог lump sum tax аккордный налог lump sum tax налог на совокупную сумму доходов motor vehicle tax налог на автомобиль multistage tax многоступенчатый налог municipal tax муниципальный налог national income tax государственный подоходный налог national tax государственный налог national tax федеральный налог negative income tax отрицательный подоходный налог (лица с доходом ниже установленного уровня и имеющие семью освобождаются от налога и пучают финансовую помощь от налоговой системы) negative income tax отрицательный подоходный налог net wealth tax налог на имущество, исключая долги net worth tax налог на собственность nonpersonal tax налог на недвижимое имущество nonrecurring tax единовременный налог nonrefundable purchase tax невозмещаемый налог на покупки heavy tax большой, обременительный налог; nuisance tax амер. небольшой налог, выплачиваемый по частям output tax налог на объем производства overall tax effect эффект полного налогообложения overpaid tax переплаченный налог pay-as-you-earn tax налог, взимаемый по мере поступления доходов pay-as-you-earn tax (PAYE tax) подоходный налог, автоматически вычитаемый из заработной платы payroll tax налог на заработную плату penalty tax пеня personal income tax личный подоходный налог personal property tax личный поимущественный налог personal property tax налог на личное имущество personal tax личный подоходный налог personal tax налог на движимое имущество personal tax подушный налог petrol tax налог на нефть petroleum revenue tax (PRT) налог на доход от продажи нефти poll tax подушный налог price excluding tax цена без учета налога profits tax налог на прибыли progressive tax прогрессивный налог property transfer tax налог на передачу правового титула proportional tax пропорциональный налог provisional tax временная налоговая ставка raw materials tax налог на сырье real estate tax налог на недвижимость registration tax сбор за регистрацию regressive tax регрессивный налог relief from tax освобождение от уплаты налога relief from tax скидка с налога remit tax освобождать от уплаты налога residual tax остаточный налог retail sales tax налог с розничного оборота retained tax удержанный налог sales tax налог на доходы от продаж sales tax налог на продажи sales tax налог с оборота sales tax торговый сбор seamen's income tax подоходный налог с моряков seamen's tax налогообложение моряков single tax единый земельный налог; to levy a tax (on smb., smth.) облагать (кого-л., что-л.) налогом single tax единый налог specific tax индивидуально определенный налог specific tax специальный налог state tax государственный налог substantive tax law материальное налоговое законодательство succession tax налог на наследуемую недвижимость supplementary tax дополнительный налог surplus tax чрезмерный налог tax взимать членские взносы tax делать выговор, отчитывать (кого-л.); обвинять, осуждать (with) tax назначать цену tax (государственный) налог; пошлина; сбор; direct (indirect) taxes прямые (косвенные) налоги tax налог tax напряжение, бремя, испытание; it is a great tax on my time это требует от меня слишком много времени tax облагать налогом; таксировать tax облагать налогом tax облагать пошлиной tax обложение tax юр. определять размер убытков (штрафа и т. п.); определять размер судебных издержек tax пошлина tax размер счета tax сбор tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? tax таксировать, определять размер (о судебных издержках) tax членские взносы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня tax in arrears просрочка уплаты налога tax on capital налог на капитал tax on capital accretion налог на прирост стоимости капитала tax on corporate net wealth налог на нетто-активы корпорации tax on distributions налог на оптовую торговлю tax on energy налог на электроэнергию tax on funds налог на капитал tax on income подоходный налог tax on income from capital налог на доход с капитала tax on industry налог на промышленное производство tax on land value increment налог на прирост стоимости земли tax on personal net wealth налог на личные нетто-активы tax on real rate of return налог на реальную ставку прибыли tax on the conveyance of property налог на передачу права собственности tax on the transfer of property налог на передачу права собственности tax on unearned income налог на непроизводственный доход tax on unearned income налог на нетрудовой доход tax on unearned income налог на рентный доход tax on value added налог на добавленную стоимость tax on wealth налог на имущество tax on yield of pension scheme assets налог на доход от капитала, вложенного в фонд пенсионного обеспечения I cannot tax my memory не могу вспомнить; to tax (smb.'s) patience испытывать (чье-л.) терпение trade tax налог на торговую деятельность trade tax торговый налог transfer tax налог на передачу собственности turnover excluding tax налог с учетом оборота turnover including tax налог без учета оборота turnover tax налог с оборота undistributed profit tax налог на нераспределенную прибыль unearned income tax налог на рентный доход value added tax налог на добавленную стоимость vehicle tax налог на автотранспортные средства wage bill tax налог на фонд заработной платы wage tax налог на заработную плату wealth tax налог на имущество tax амер. разг. спрашивать, назначать цену; what will you tax me? сколько это будет (мне) стоить? windfall profits tax налог на непредвиденную прибыль withholding tax налог на процентный доход и дивиденды, выплачиваемые нерезидентам withholding tax налог путем вычетов withholding tax налог с суммы дивидендов, распределяемых среди держателей акций withholding tax подоходный налог, взимаемый путем регулярных вычетов из заработной платы tax чрезмерно напрягать, подвергать испытанию; утомлять; the work taxes my powers эта работа слишком тяжела для меня
См. также в других словарях:
substantive law — n: law that creates or defines rights, duties, obligations, and causes of action that can be enforced by law compare adjective law, procedural law ◇ There are restrictions on applying new substantive law (as statutory or case law) retroactively.… … Law dictionary
Substantive law — is the statutory or written law that governs rights and obligations of those who are subject to it. Substantive law defines the legal relationship of people with other people or between them and the state. Substantive law stands in contrast to… … Wikipedia
substantive law — ➔ law * * * substantive law UK US noun [U] LAW ► the part of the law that deals with the rights and duties of people, organizations, etc. rather than the part that deals with legal processes → Compare PROCEDURAL LAW(Cf. ↑procedural law … Financial and business terms
substantive law — That part of the law which creates, defines, and regulates rights, as distinguished from the part which prescribes the remedies and the procedure for the enforcement of rights. Hardie v Bryson (DC Mo) 44 F Supp 67; Mix v Board of County Comrs. 18 … Ballentine's law dictionary
substantive law — That part of law which creates, defines, and regulates rights and duties of parties, as opposed to adjective, procedural, or remedial law, which prescribes method of enforcing the rights or obtaining redress for their invasion. Allen v. Fisher,… … Black's law dictionary
substantive law — noun The statutory or written law that governs rights and obligations of those who are subject to it. Ant: procedural law, adjective law … Wiktionary
substantive law — droit applicable au fond (франц.) = Sachrecht (нем.) = материальное право, регулирующее правоотношение. Обычно сопоставляется с процессуальным правом (procedural law). Если стороны сами не избрали материальное право внешнеэкономической сделки,… … Glossary of international commercial arbitration
substantive law — central fundamentals of law, basic of the primary legislation … English contemporary dictionary
substantive law — noun : a branch of law that prescribes the rights, duties, and obligations of persons to one another as to their conduct or property and that determines when a cause of action for damages or other relief has arisen … Useful english dictionary
substantive — sub·stan·tive / səb stən tiv/ adj 1: of or relating to a matter of substance as opposed to form or procedure a substantive issue the substantive instructions to the jury was dismissed on procedural and substantive grounds compare procedural … Law dictionary
substantive right — n: a right arising from substantive law Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary