Inka 2 KT 2.5.

to obtain tax advantage

maksusoodustust saama. To pay less tax than usual. Tax laws often provide persons with an opportunity to reduce their tax liability when certain eligibility requirements are satisfied. 

to transpose

üle võtma. To incorporate a directive from a supranational body, such as the European Union, into the national laws of a member country.

tax liability

maksukohustus. The total amount you owe to federal, state, or local governments OR the legal obligation of a person to pay taxes owed to government authorities.

economic reality

majanduslik sisu. The true nature of a transaction.

valid commercial reasons

reaalsed ärilised põhjused. A reason that is legitimate, justifiable, and related to a business's profit, goals, or operations, such as increasing revenue, cutting costs, or adapting to market changes.

Cognitive immaturity

Adolescents may not have fully developed the mental skills and abilities that are characteristic of adults.(Kognitiivne ebaküpsus)

Recidivism

Reoffending after punishment, a central argument in youth sentencing debates.(Retsidiivsus)

Juvenile Transfer

When a minor is transferred from juvenile court to adult criminal court.(Alaealiste üleviimine)

Rehabilitation

the action of restoring someone to normal life through training and therapy after imprisonment(Rehabiliteerimine, taasühiskonnastamine)

Retribution

punishment inflicted on someone as vengeance for a wrong or criminal act.(Kättemaks)

Inadmissible evidence

lubamatu tõend
Evidence, the court is not allowed to use when deciding a case.

Constitutional protection

põhiseaduslik kaitse
Legal safeguards of individual rights that the constitution guarantees and the government must respect.

Procedural safeguard

menetuslik tagatis
Protections built into legal or administrative procedures to ensure fairness.

Self-incrimination

enese vastu ütluste andmine
Providing information or evidence that shows you committed a crime or could be guilty of one.

Voluntary confession

vabatahtlik tunnistus

A statement in which a person admits to committing a crime of their own free will, without being forced, coerced, or promised a benefit.

For-profit prison

(eravangla) private companies own and operate the prisons and charge the government to house inmates.

Solitary confinement

(kartserikaristus) the practice of isolating people in closed cells for 22-24 hours a day, virtually free of human contact, for periods of time ranging from days to decades.

Principle of normality

(normaalsusprintsiip) The punishment is the restriction of liberty, during the serving of a sentence, life inside will resemble life outside as much as possible.

Three-strikes law

(kolme rikkumise seadus) requires a person who is convicted of an offense and who has one or two other previous serious convictions to serve a mandatory life sentence in prison.

Preventive detention

(karistusjärgne kinnipidamine) the imprisonment of a person with the aim of preventing them from committing further offences or of maintaining public order.

Capital punishment

the execution of an offender sentenced to death after being convicted of a criminal offense by a court of law.

Execution

the act of carrying out death sentence.

Abolitionist movements

groups or campaigns that work to end the use of the death penalty.

Moratorium

a temporary suspension of executions or of the use of the death penalty, usually declared by a government.

Deterrence

the crime prevention effects of the threat of punishment

Political repression

The use of laws, force, or intimidation by a government to silence opposition, restrict freedoms, or control the population.

Influence peddling

the use of power or influence on someone else’s behalf in return for money or favours (mõjuvõimuga kauplemine)

Inadmissible evidence

evidence that is unable to be accepted in court (lubamatu tõend)

Interrogation

formal questioning of a suspect by law enforcement (ülekuulamine)

Illicit agreement

a corrupt arrangement whereby one party offers an undue advantage in exchange for the use of influence, authority, or discretion in violation of legal or ethical duties (ebaõiguskokkulepe)

Aggregate punishment

punishment combining two or more separate punishments into one unified sanction (liitkaristus)

Perpetrator

Kuriteo toimepanija

Atrocity

Julm tegu / jõhkrus

Massacre

Veresaun

Civilian Victims

Tsiviilohvrid

Command Responsibility

Ülemate vastutus

Human dignity

inherent worth of each person; state must respect individuals as ends in themselves, inimväärikus

Legislative competence

The constitutional power / jurisdictionof legislature to pass certain laws, õigusloome pädevus

Proportionality principle

Principle that state measures must benecessary and least intrusive, Proportsionaalsus

Objectification of persons

Legal-philosophical idea of usinghumans as mere tools/objects, objektina käsitamine

Last resort

when no other effective measures are possible, Viimane abinõu

Autonomy

the right or condition of self-government

Bailiff

Officer who executes writs and processes and carries out distraints and arrests. (modern)

Sovereign

a supreme ruler, especially a monarch.

Charter

a written grant by the sovereign or legislative power of a country, by which a body such as a city, company, or university is founded or its rights and privileges defined.

Magistrate

a civil officer who administers the law, especially one who conducts a court that deals with minor offences and holds preliminary hearings for more serious ones. (modern)

Prohibition

action of forbidding something by law (alcohol)

Temperance

abstinence from alcoholic drinks

Enabling legislation

law that enables an entity to take certain actions

Speakeasy

illicit liquor shop or drinking club

Federalism

system of government where the same territory is controlled by two levels of government (federal and state)

Freedom of speech

Sõnavabadus, The right to express one’s opinions and ideas without fear of government censorship or legal penalty

Public space

Avalik ruum, A physical or virtual are accessible to everyone, where people can gather, communicate, or express opinions.

Legitimate

Õiguspärane, something that is lawful, acceptable, or justified according to rules, laws, or moral standards.

Synchronous

Samaaegne, occurring at the same time; real-time communication, such as live online chats or video calls.

Incitement to hatred

Vihakõne õhutamine, Speech or expression that encourages hostility, discrimination, or violence against a person or group based on protected characteristics.