Nov 19, 2001 14:31
22 yrs ago
19 viewers *
German term

Regelbeispiel

German to English Law/Patents Law: Taxation & Customs tax
This appears in the formula for determining whether a company is a tax loss under the German Income Tax Act (EStG). I'd also like suggestions for a translation of "Grundtatbestand" in this context:

"Liegt Modellhaftigkeit vor? --> ja, ***1. Regelbeispiel***: Ist die Rendite nach Steuern doppelt so hoch, wie vor Steuern? --> nein, 2. ***Regelbeispiel***: Werden steuerliche Vorteile werbemäßig hervorgehoben? --> nein, ***Grundtatbestand***: Übersteigt der Steuervorteil das eingesetzte Eigenkapital?"

Thanks!

Proposed translations

5 hrs
Selected

definitional element / basic facts of a case

Regelbeispiel is actually a term predominantly used in criminal law where it is used to determine the measure of a penalty ("Regelbeispiele sind benannte besonders schwere Fälle, die zur gesetzlichen Vermutung eines besonders schweren Falles führen" Creifelds, Rechtswörterbuch), meaning that if the legal elements of an offence (Tatbestand) are present, it will be presumed that this offence has been committed. Therefore, Regelbeispiele fulfill two roles: they are legal elements of an offence and they determine the measure of punishment.

Anyway, without getting to much into the nitty gritty of criminal law, this term is evidently also used in other areas, i.e tax law, where its seems to describe the definitional elements [constituent facts / operative facts] of a legal provision that will lead to a specific legal consequence.

Example: Definitional element "Rendite nach Steuern doppelt so hoch wie nach Steuern?" - Yes/No - then ... (ensuing legal consequence).

Now, these Regelbeispiele are all variations on the Grundtatbestand, i.e. the "basic facts of a case" or "basic legal elements that lead to a specific legal consequence".

I hope I haven't confused you too much with my excursion into criminal law, but I feel this was necessary to explain the background.
Something went wrong...
4 KudoZ points awarded for this answer.
32 mins

standard case

The literal translation would be regular example, but in the context of the income tax act algorithm it refers to a standard case. Grundtatbestand would be initial findings
Something went wrong...
4 hrs

Grundtatbestand = basic elements

In this context I might even consider "bottom line."
I am not sure whether standard case or standard is example is best.
Something went wrong...
4 hrs

For example:

meaning "example relative to the category" of question asked

Grundtatbestand = simply "Evidence"

"Basic evidence" does not sound right
Something went wrong...
5 hrs

basic operative facts = Grundtatbestand

I've given the Grundtatbestand a bit more thought coz I wasn't too happy with my previous suggestion (Tatbestand and its ususal translation into English being primarily based on criminal law). I suggest "basic operative facts" in analogy to "operative event":
"Zeitpunkt,zu dem der Tatbestand eintritt [1]
date of the operative event [1]
Definition: the date at which the economic purpose of the operation has been attained,as defined in CAP legislation [VE1]"
"anspruchsbegründender Tatbestand der Interventionsmaßnahmen = operative event for intervention operations".

I prefer "facts" to "event", as event suggests some kind of dynamic relationship, whereas what we are dealing with here is a static determination of facts (or elements of facts) in a legal provision that constitutes the Grundtatbestand.
Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search