Русско-англо-русский юридический словарь

Mitigating Circumstances Information about the defendant that does not justify or excuse a criminal act or civil wrong, but that may reduce the defendant's degree of culpability. In criminal law, juries consider mitigating circumstances when deciding whether to impose the death sentence in a capital case, and judges may consider them when selecting a sentence. In civil cases, mitigating circumstances may reduce the amount of damages awarded to the plaintiff. (Nolo's Plain-English Law Dictionary)

A contract, lease, share, or other right is said to be “onerous” when the obligations attaching to it counter-balance or exceed the advantage to be derived from it, either absolutely or with reference to the particular possessor. Sweet. As used in the civil law and in the systems derived from it, (French, Scotch, Spanish, Mexican) the term also means based upon, supported by, or relating to a good and valuable consideration, i.e. one which imposes a burden or charge in return for the benefit conferred. (Black's Law Dictionary)

Taxable income refers to the base upon which an income tax system imposes tax. Generally, it includes some or all items of income and is reduced by expenses and other deductions. (Wikipedia)

"There is a totally different legal culture in Europe and the US and I accept this, but it's not possible for the American culture to impose itself on the European culture," said Dr Weichert. (BBC News)