disallowed statement
[dɪsəˈlaʊd ˈsteɪtmənt]
nounpl: disallowed statements
declaração rejeitada / afirmação não permitida
1. A statement or declaration that has been rejected, prohibited, or deemed inadmissible by an authority, court, or governing body
The witness's disallowed statement could not be used as evidence in the trial.
A declaração rejeitada da testemunha não pôde ser usada como prova no julgamento.
2. In accounting or finance, a statement or claim that has been denied or not accepted for official purposes
The tax auditor marked the deduction as a disallowed statement in the financial report.
O auditor fiscal marcou a dedução como uma afirmação não permitida no relatório financeiro.
3. In legal proceedings, testimony or assertions that a judge has ruled inadmissible
The disallowed statement regarding the defendant's character was struck from the record.
A afirmação não permitida sobre o caráter do réu foi removida dos autos.
The term 'disallowed statement' is commonly used in Brazilian legal proceedings and tax audits. In Brazil, judges frequently disallow statements that violate procedural rules or lack proper foundation. In accounting contexts, the term is standard when tax authorities reject claimed deductions. This contrasts with English-speaking countries where similar concepts may be expressed through 'objection sustained' in courtroom settings.
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