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Regelbeispiel

English translation: definitional element / basic facts of a case

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14:31 Nov 19, 2001
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs / tax
German term or phrase: Regelbeispiel
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!
Lee Penya
Local time: 20:49
English translation:definitional element / basic facts of a case
Explanation:
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.
Selected response from:

Beate Lutzebaeck
New Zealand
Local time: 15:49
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5standard caseDietrich Herrmann, MD, PhD, MBA
4basic operative facts = GrundtatbestandBeate Lutzebaeck
4definitional element / basic facts of a caseBeate Lutzebaeck
4For example:gangels
4Grundtatbestand = basic elements
Dr. Fred Thomson


  

Answers


32 mins   confidence: Answerer confidence 5/5
standard case


Explanation:
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


Dietrich Herrmann, MD, PhD, MBA
Germany
Local time: 03:49
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Grundtatbestand = basic elements


Explanation:
In this context I might even consider "bottom line."
I am not sure whether standard case or standard is example is best.

Dr. Fred Thomson
United States
Local time: 19:49
Native speaker of: English
PRO pts in category: 43
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
For example:


Explanation:
meaning "example relative to the category" of question asked

Grundtatbestand = simply "Evidence"

"Basic evidence" does not sound right

gangels
Local time: 19:49
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 85
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
definitional element / basic facts of a case


Explanation:
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.


    Dietl/Lorenz
    Prof. exp. as German/NZ lawyer
Beate Lutzebaeck
New Zealand
Local time: 15:49
Specializes in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 28
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
basic operative facts = Grundtatbestand


Explanation:
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.



    Reference: http://eurodic.ip.lu:8086//cgi-bin/edicbin/expert.pl
Beate Lutzebaeck
New Zealand
Local time: 15:49
Specializes in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 28
Login to enter a peer comment (or grade)




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