| 释义 |
de minimis, adv. and n. orig. and chiefly Law.
Brit. |ˌdeɪ ˈmɪnɪmiːs|, U.S. |ˌdə ˈmɪnəmɪs|, |ˌdeɪ ˈmɪnəmɪs|
[Short for post-classical Latin de minimis non curat lex (1661 as de minimus non curat lex, where minimus is irregular), lit. ‘the law does not concern itself with petty matters’ > prep. + minimis, ablative plural of minimum minimum n. + nōn not (see non- prefix) + curat, 3rd singular present indicative of cūrāre cure v.1 + lēx law (see legal adj.).]
A. adv. On the basis of the principle that trivial matters may be disregarded; without attention to that which is deemed insignificant. In later use also: to a negligible degree.
1792Lawyer's & Magistrate's Mag. 2 391 The law, proceeding upon the idea de minimis, requires the property stolen to be of the value of twelve pence. 1832Times 4 Feb. 1/6 It was easy enough to imagine a case where such a proposition..might hold; but to legislate as was said de minimis, had never yet been considered wise. 1905Science 21 Apr. 616 Any residual quantity remaining [in the water], be it ever so small, is objectionable. The argument de minimis is in my opinion wholly fallacious. 1960Amer. Jrnl. Internat. Law 54 170 It will not avail to argue, as it were de minimis, that the foreign sovereign can at least acquire the local imperium when he purchases only so much of the local land as is requisite for his own general public purposes. 2005R. Russo Attribution Profits to Permanent Establishm. ii. 344 The ‘stop-loss’ regulation it contains leads to the non-resident company being taxed de minimis on its profits.
B. n. That which is regarded as so insignificant as to be unworthy of attention; a defined limit or threshold based on this. Also: the principle that trivial matters may be disregarded.
1835Law Rep. King's Bench (Lexis) 31 Jan. These lops and shrouds may, perhaps, be considered as among the de minimis. 1880N. Amer. Rev. Mar. 238 Nor can an income-tax which exempts $2,000 of income be defended under any rule or doctrine of de minimis. 1921Times 3 Nov. 4/4 It was possible that it might be treated as a matter of de minimis. 1997Accountancy Apr. 120/1 Firms governed by IBCMR are allowed to retain interest earned on clients' money below a set de minimis. 2001C. M. von Quitzow State Meas. distorting Free Competition in EC x. 232 De minimis seems to be the only remaining instrument to deal with the problem concerning State measures distorting free competition in the common market.
C. adj. Of, designating, or based on the principle of de minimis. Also: so insignificant as to be unworthy of attention; negligible.
1946Reno (Nevada) Evening Gaz. (Electronic text) 25 Dec. We do not, of course, preclude the application of a ‘de minimis’ rule where the minimum walking time is such as to be negligible. 1981Antiquaries Jrnl. 61 i. 2 Apart from this reprieve, which is de minimis in the wider field, you will doubtless agree that the tale is a sorry one. 1995M. J. Trebilcock & R. Howse Regulation of Internat. Trade vi. 133 Article 11.9 also contains a de minimis provision which requires an investigation to be terminated if the amount of a subsidy is less than one percent ad valorem. 2006Wall St. Jrnl. 24 July c4/5 We're talking about less than 1% of the world's equity markets being affected by the Mideast conflict... It's de minimis. |