2) repudiation
[英][ri,pju:di'eiʃən] [美][rɪ,pjudɪ'eʃən]
拒绝履行
1.
Until the concept of "positive infringement of creditor’s right" was claimed,repudiation was accepted as a form of positive infringement of creditor’s right by theory and practice of judicial for the first time.
大陆法系自罗马法以来,拒绝履行一直未被纳入债务不履行的体系之中,直到"积极侵害债权"概念的提出,拒绝履行作为积极侵害债权的一种形态才首次被学说和司法实践所承认。
2.
Generally speaking, anticipatory breach of contract of Anglo-American Law is a good way to treat repudiation or frustration of contract before the deadline for performance.
一般认为,对于履行期到来之前拒绝履行合同或不能履行的,英美法上的预期违约制度较为理想,但这一问题在大陆法上仍然可以通过其固有的框架来解决,那就是拒绝履行和不安抗辩权制度。
3.
Repudiation had not been included in the system of non-performance since Roman law of civil legal system until the concept of“positive infringement of creditor’s right”was claimed, repudiation was accept as a form of povitive infringement of creditor’s right by theory and practice of judicial for the first time.
大陆法系自罗马法以来,拒绝履行一直未被纳入债务不履行的体系之中,直到“积极侵害债权”概念的提出,拒绝履行作为积极侵害债权的一种形态才首次被学说和司法实践所承认。
3) refusal to fulfill
拒绝履行
1.
The system of refusal to fulfill in the Continental system corresponds to the prospective contract breakage system in the British and US system.
大陆法系的拒绝履行制度和履行抗辩权制度与英美法系的预期违约制度相对应,二者之间存在着实质的一致,因而完全可以将现行相关规定纳入大陆法系相应制度之中。
2.
In the Continental law, refusal to fulfill and right of unstable pleadings have the similar functions.
在英美法系用期前违约制度进行合同期前救济,而在大陆法系与之相关的拒绝履行和不安抗辩权制度也具有合同期前救济的功能。
5) performance obligation
履行义务的债务
补充资料：纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利
纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利：任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。――――《中华人民共和国税收征收管理法实施细则》第3条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条