juridical act
Civil law. A lawful volitional act intended to have legal consequences. Cf. abstract juridical act.
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abstract juridical act
Civil law. A juridical act whose validity may be independent of the existence or lawfulness of the underlying cause. • In some systems, examples include negotiable instruments, debt remission, debt ac-knowledgment, and the novation of an obligation. See juridical act.
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juridical link
juridical link. A legal relationship between members of a group, such as those in a potential class action, sufficient to make a single suit more efficient or effective than multiple suits. — Also termed juridical relationship. [Cases: Federal Civil Procedure 164; Parties 35.13. C.J.S. Parties §§ 31, 34.]
rescissio
rescissio (ri-sis[h]-ee-oh). [Latin] Civil law. Annulment or voidance of a juridical act; rescission. Pl. rescissiones.
fruit
fruit. 1. The produce or product of something (as of land or property). 2. Civil law. Income or goods derived or produced from property without a diminution of the property’s inherent value. civil fruit. Civil law. Revenue derived from a thing by operation of law or by reason of a juridical act, such as lease
civil fruit
Civil law. Revenue derived from a thing by operation of law or by reason of a juridical act, such as lease or interest payments, or certain corporate distributions. La. Civ. Code art. 551. See FRUCTUS CIVILES.
causation
causation (kaw-zay-sh[schwa]n). 1. The causing or producing of an effect (the plaintiff must prove causa-tion). 2. CAUSALITY. “Here is the key to the juridical treatment of the problems of causation. We pick out the cause which in our judgment ought to be treated as the dominant one with reference, not merely to the event itself,
taxation
taxation. 1. The imposition or assessment of a tax; the means by which the state obtains the revenue required for its activities. [Cases: Internal Revenue 3001–3007; Taxation 1. C.J.S. Internal Revenue §§ 2, 4; Taxation §§ 1–3, 5–6.] double taxation. 1. The imposition of two taxes on the same property during the same period and