Maxim 3.2.5
Names are changeable, but things remain the same.
Nomina sunt mutabilia, res autem immobiles.
Source: 6 Co. 66
Difficulty 1/5 — Foundational
Explanation
A thing retains its identity regardless of the label placed upon it. Renaming a tax a "fee" does not change its nature.
Where this applies
- The government renames a tax as a 'fee' but it is still a tax.
- A penalty is relabeled as a 'contribution' but its nature does not change.
Legal domains
See also
Cite this maxim
NeCede Max. 3.2.5 — Names are changeable, but things remain the same. — 6 Co. 66 (Nomina sunt mutabilia, res autem immobiles.)
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