- Any form of immunity from taxation or other obligation to the state. Exemptions could be temporary or permanent. From the 14th century, permanent exemptions like exkousseia (q.v.) were granted by the emperor (q.v.) with increasing frequency to merchants, monasteries, and individuals. This practice was a factor in the decline of the Byzantine state.
Historical Dictionary of Byzantium . John H. Rosser .
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exemption — [ ɛgzɑ̃psjɔ̃ ] n. f. • 1411; lat. exemptio → exempt 1 ♦ Dispense (d une charge, d un service commun). Exemption du service militaire (⇒ réforme) . Exemption d impôts, de taxes. ⇒ exonération, franchise. Exemption d obligations. ⇒ décharge.… … Encyclopédie Universelle
exemption — ex·emp·tion /ig zemp shən/ n 1: the act of exempting or state of being exempt 2: one that exempts or is exempted: as a: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also… … Law dictionary
Exemption — • The whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank, and the placing of the person or body thus released under the control of the authority… … Catholic encyclopedia
Exemption — Ex*emp tion, n. [L. exemptio a removing: cf. F. exemption exemption.] The act of exempting; the state of being exempt; freedom from any charge, burden, evil, etc., to which others are subject; immunity; privilege; as, exemption of certain… … The Collaborative International Dictionary of English
exemption — exemption, immunity are comparable when meaning the act or fact of freeing or the state of being free or freed from something burdensome, disagreeable, or painful. Exemption is more restricted in its meaning, for it applies usually to a release… … New Dictionary of Synonyms
exemption — Exemption, Immunitas. L immunité et exemption qu on a merité par le moyen des services qu on a fait à la republique, Vacatio rerum gestarum. Avoir exemption, Habere immunitatem. Donner exemption d aucune charge, Dare immunitatem alicuius muneris … Thresor de la langue françoyse
exemption — Exemption. s. f. v. (Le P se prononce.) Droit, grace, privilege qui exempte, immunité. Exemption de tailles, de toutes charges publiques. on luy a donné un arrest d exemption, accordé une exemption … Dictionnaire de l'Académie française
exemption — [eg zemp′shən, igzemp′shən] n. [ME exempcioun < OFr exemption < L exemptio] 1. an exempting or being exempted; freedom or release from a liability, obligation, etc.; immunity 2. a) the exempting from an individual s taxable income of a… … English World dictionary
exemption — late 14c., from O.Fr. exemption, exencion or directly from L. exemptionem (nom. exemptio) a taking out, removing, noun of action from pp. stem of eximere (see EXEMPT (Cf. exempt)) … Etymology dictionary
exemption — A state or federal statute which shields certain property from the claims of unsecured creditors (SA Bankruptcy.com) Property that the Bankruptcy Code or applicable state law permits a debtor to keep from creditors. (BankruptcyAction.com)… … Glossary of Bankruptcy
exemption — [n] freedom from a responsibility absolution, discharge, dispensation, exception, exoneration, immunity, impunity, privilege, release; concepts 652,685,691 Ant. account ability, answerability, liability, responsibility … New thesaurus