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The Licence en droit is the French national diploma for undergraduate legal education. Universities in France award it after three years of study. The Licence allows its holders to give legal advice .
Under United States tax law, a personal exemption is an amount that a resident taxpayer is entitled to claim as a tax deduction against personal income in calculating taxable income and consequently federal income tax. In 2017, the personal exemption amount was $4,050, though the exemption is subject to phase-out limitations.
Even if terms included in a contract are deemed to be exclusion or exemption clauses, various jurisdictions have enacted statutory controls, to limit their effect. Under the Australian Consumer Law , section 64 limits exclusion clauses from rendering them from being ineffective against the guarantees of the same act.
Exemption may refer to: . Tax exemption, which allows a certain amount of income or other value to be legally excluded to avoid or reduce taxation; Exemption (Catholic canon law), an exemption in the Roman Catholic Church, that is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank
à la short for (ellipsis of) à la manière de; in the manner of/in the style of [1]à la carte lit. "on the card, i.e. menu". In restaurants it refers to ordering individual dishes from the menu rather than a fixed-price meal.
A military exemption is an official legal provision that exempts individuals or groups of people from compulsory military service or from certain military duties. Depending on the country and its laws, military exemptions may be granted for various reasons, such as medical reasons, religious beliefs, conscientious objection, family responsibilities, or educational pursuits.
A participation exemption will typically provide that certain types of dividends are not taxed in the hands of shareholders. In addition, many participation exemption regimes provide that capital gains on shares are not taxed as long as a specified proportion of the company's share capital is held for a specified period.
The Four Corners Rule is a legal doctrine that courts use to determine the meaning of a written instrument such as a contract, will, or deed as represented solely by its textual content. The doctrine states that where there is an ambiguity of terms, the Court must rely on the written instrument solely and cannot consider extraneous evidence.