| 单词 | Personal service |
| 释义 | 個人服務/個人送達 1. In contract law, a service which requires the personal participation of the service provider. A contract requiring the personal service of a party may be discharged by frustration by the death or physical incapability or incapability in a business sense of performing the contract. Thus, where the proposed contract is to be one of ‘personal service’, so that death of that party after acceptance would lead to discharge of the contract by frustration, the death of either party before acceptance will probably terminate the offer automatically: Halsbury’s Laws of Hong Kong, Vol 7, Contract [115.043], [115.265]. Furthermore, as in most cases it is difficult to compel parties to maintain a personal relationship with each other, such contracts are not generally enforceable by an order for specific performance: Warren v Mendy [1989] 3 All ER 103, 1 WLR 853 (CA). 2. In taxation law, a service provided by professionals such as barristers, doctors, and dentists, in contrast to accountants, solicitors, and other professionals who provide professional services as a ‘business’. Taxpayers carrying on a business have to return their income on an accruals basis, while taxpayers providing personal services can use the cash basis of returning income. See also Frustrating event; Specific performance. 1. 在合同法下，由某人履行責任或提供勞力給另一人。一份要求個人服務的合約，可因合約的一方死亡、身體上沒有能力、或從商業的角度是沒有能力履行該合約，以致合約受挫失效而解除。因此，當建議中的合約是一份「個人服務」合約，合約的一方在承約後死亡，合約便因受挫失效而解除，而合約的任何一方在承約前死亡，很可能會自動終止要約： Halsbury’s Laws of Hong Kong, 第7冊，合約，第[115.043]及[115.265]段。此外，由於在大多數的情況下是較難強迫合約各方維持個人關係，該等合約一般不會以強制履行令來強制執行：Warren v Mendy [1989] All ER 103, [1989] 1 WLR 853 （英國上訴法院）, [1989] ICR 525, [1989] IRLR 210, (1989) 133 SJ 1261。 2. 在稅務法下，由專業人士如訴訟律師、醫生及牙醫履行責任或提供勞力或意見，與此相對的是會計師、事務律師及其他專業人士所提供的專業服務作為「生意」。經營生意的納稅人須按累算申報收入，而提供個人服務的納稅人則可按現金申報收入。 3. 一種送達給個人的形式，如個人送達傳票或通知。另看Frustrating event; Specific performance。 |
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