What does the term "de minimis" refer to?

The term "de minimis" refers to issues or matters that are considered too trivial or minor to be taken into account in a legal context. The principle behind "de minimis" is that the law does not concern itself with small or insignificant issues, allowing for a focus on more substantial legal matters. This concept can apply in various fields, including law and taxation, where certain minor violations or small amounts of liability may be overlooked to avoid burdening the legal system with inconsequential issues.

In contrast, the other choices suggest more significant or complex legal principles that do not align with the meaning of "de minimis."