Binding Ruling

/ˈbaɪndɪŋ ˈruːlɪŋ/

Definitions

  1. (n.) A decision issued by an authorized legal or administrative body that must be followed by the parties involved, establishing enforceable rights or obligations.
    The tax authority issued a binding ruling clarifying the applicable regulations for the transaction.

Forms

  • binding ruling
  • binding rulings

Commentary

Binding rulings are often used to provide certainty in regulatory or tax matters; drafters should specify the issuing authority and scope of binding effect to avoid ambiguity.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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