Download or read book Cooperative edilizie written by Giannino Cascardo and published by IPSOA. This book was released on 2010-11-05 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume affronta con taglio operativo la disciplina fiscale, contabile e civilistica delle cooperative edilizie, e costituisce un valido supporto per i professionisti e per coloro che operano nel settore. La struttura dell’opera segue l’ordine consequenziale della vita di una cooperativa; si parte dall’analisi della sua costituzione, con particolare attenzione: alla scelta della tipologia (a proprietà divisa o indivisa) alla figura del socio che nelle cooperative edilizie assume una posizione specifica ai finanziamenti per poi passare all’esame degli aspetti legati alla sua gestione, soffermandosi su: programma costruttivo libri e registri contabili, fiscali e sociali gestione finanziaria chiusura di un lotto vigilanza fase liquidatoria agevolazioni Tutta la trattazione è supportata da schemi, raffronti tra le diverse tipologie di cooperative e tracce di compilazione di verbali. Completa il volume una ricca Appendice che raccoglie i principali interventi normativi, di prassi e giurisprudenza in materia.

Download or read book Succession Law Practice and Society in Europe across the Centuries written by Maria Gigliola di Renzo Villata and published by Springer. This book was released on 2018-03-19 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a broad overview of succession law, encompassing aspects of family law, testamentary law and legal history. It examines society and legal practice in Europe from the Middle Ages to the present from both a legal and a sociological perspective. The contributing authors investigate various aspects of succession law that have not yet been thoroughly examined by legal historians, and in doing so they not only add to our knowledge of past succession law but also provide a valuable key to interpreting and understanding current European succession law. Readers can explore such issues as the importance of a father’s permission to marry in relation to disinheritance, as well as inheritance transactions and private, dynastic and cross-border successions. Further themes addressed by the expert contributors include women’s inheritance rights, the laws of succession for the prince in legal consulting, and succession in the Rota Romana’s jurisprudence.

Download or read book Comparative Succession Law written by Kenneth Reid and published by OUP Oxford. This book was released on 2015-08-27 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intestate Succession is the second volume in the Comparative Succession Law series which examines the principles of succession law from a comparative and historical perspective. This volume discusses the rules which apply where a person dies either without leaving a valid will, or leaving a will which fails to dispose of all of the person's assets. Among the questions considered are the following: What is the nature of the rules for the disposal of the deceased's assets? Are they mechanical or is there an element of discretion? Are particular types of property dealt with in particular ways? Is there entitlement to individual assets (as opposed to money)? Do the rules operate in a parentelic system or a system of some other kind? Are spouses treated more favourably than children? What provision is made for extra-marital children, for adopted children, for step-children? Does cohabitation give rise to entitlement? How are same-sex couples treated? Broader questions also arise of a historical and comparative nature. Where, for example, do the rules in intestate succession come from in particular legal systems? Have they been influenced by the rules in other countries? How are the rules explained and how are they justified? To what extent have they changed over time? What are the long-term trends? And finally, are the rules satisfactory, and is there pressure for their reform? As in the first volume, this book will focus on Europe and on countries which have been influenced by the European experience such as Australia, New Zealand, South Africa, the United States of America, Quebec, and the countries of Latin America. Further chapters are devoted to Islamic Law and Nordic law. Opening with a discussion on Roman law and concluding with an assessment of the overall development of the law in the countries surveyed, this book will provide a wider reflection on the nature and purpose of the law of intestate succession.

Download or read book Gifts written by Richard Hyland and published by Oxford University Press. This book was released on 2009-06-05 with total page 731 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gifts: A Study in Comparative Law is the first broad-based study of the law governing the giving and revocation of gifts ever attempted. Gift-giving is everywhere governed by social and customary norms before it encounters the law and the giving of gifts takes place largely outside of the marketplace. As a result of these two characteristics, the law of gifts provides an optimal lens through which to examine how different legal systems engage with social practice. The law of gifts is well-developed both in the civil and the common laws. Richard Hyland's study provides an excellent view of the ways in which different civil and common law jurisdictions confront common issues. The legal systems discussed include principally, in the common law, those of Great Britain, the United States, and India, and, in the civil law, the private law systems of Belgium and France, Germany, Italy, and Spain. Professor Hyland also serves a critique of the dominant method in the field, which is a form of functionalism based on what is called the praesumptio similitudinis, namely the axiom that, once legal doctrine is stripped away, developed legal systems tend to reach similar practical results. His study demonstrates, to the contrary, that legal systems actually differ, not only in their approach and conceptual structure, but just as much in the results.

Download or read book Comparative Succession Law written by Kenneth G C Reid and published by Oxford University Press. This book was released on 2020-10-09 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: This third volume in a series on Comparative Succession Law concerns the entitlement of family members to override the provisions of a deceased person's will to obtain money or assets (or more money or assets) from the person's estate. Some countries, notably those in the civil law tradition (such as France or Germany), confer a pre-ordained share of the deceased's estate or of its value on certain members of the deceased's family, and especially on the deceased's children and spouse. Other countries, notably those in the common law tradition (such as England, Canada, or Australia), leave the matter to the discretion of the court, the amount awarded depending primarily on financial need. Whichever form it takes, mandatory family provision is both a protection against disinheritance and also, therefore, a restriction on testamentary freedom. The volume focuses on Europe and on countries influenced by the European experience. In addition to detailed treatment of the law in Austria, England and Wales, France, Germany, Hungary, Italy, the Netherlands, Norway, Poland, Scotland, and Spain, the book also has chapters on Australia and New Zealand, South Africa, the United States, Canada, the countries of Latin America, and the People's Republic of China. Some other countries are covered more briefly, and there is a separate chapter on Islamic law. The book opens with accounts of Roman law and of the law in medieval and early-modern Europe, and it concludes with a comparative assessment of the law as it is today in the countries and legal traditions surveyed in this volume.

Download or read book The Law of Succession written by Miriam Anderson and published by Editorial CSIC - CSIC Press. This book was released on 2011 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface Contents Abbreviations i Authors i part i Harmonization of Succession Law in Europe: The Current Debate chapter 1 Need and Opportunity of Convergence in European Succession Laws Walter Pintens chapter 2 Testamentary Freedom or Forced Heirship? Balancing Party Autonomy and the Protection of Family Members Andrea Bonomi part ii New Trends in Catalan Succession Law chapter 3 Between Tradition and Modernisation: A General Overview of the Catalan Succession Law Reform Esther Arroyo Amayuelas - Miriam Anderson chapter 4 Testamentary Freedom and Its Limits Esteve Bosch Capdevila chapter 5 Freedom of Testation, Compulsory Share and Disinheritance Based on Lack of Family Relationship Antoni Vaquer Aloy chapter 6 Freedom of Testation Versus Freedom to Enter Into Succession Agreements and Transaction Costs Susana Navas Navarro part iii National Perspectives on the Law of Succession in the 21st Century chapter 7 Freedom of Testation in England and Wales Roger Kerridge chapter 8 Law of Succession and Testamentary Freedom in Germany A. Röthel chapter 9 The Law of Succession in Hungary Zoltán Csehi chapter 10 Freedom of Testation in Italy Andrea Fusaro chapter 11 Acquisition of Property by Succession in Dutch Law. Tradition between Autonomy and Solidarity in a Changing Society J. Michael Milo chapter 12 The Norwegian Approach to Forced Share, the Surviving Spouse's Position and Irrevocable Wills Peter Hambro chapter 13 Restraints on Freedom of Testation in Scottish Succession Law Eric Clive chapter 14 Freedom of Testation in Slovenia Suzana Kraljić chapter 15 Freedom of Testation, Legal Inheritance Rights and Public Order under Spanish Law Sergio Cámara Lapuente.

Download or read book Internationale Statistische Rundschau written by Corrado Gini and published by . This book was released on 1920 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rivista internazionale di statistica. Revue internationale de statistique. International journal of statistics ...

Download or read book Passing Wealth on Death written by Alexandra Braun and published by Bloomsbury Publishing. This book was released on 2016-07-28 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions. Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.

Download or read book The Characterization of Provisions Protecting Forced Heirs Against Lifetime Dispositions written by Raphael de Barros Fritz and published by Mohr Siebeck. This book was released on 2023-07-07 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Normally, forced heirship is primarily associated with a restraint of the decedent's testamentary freedom of disposition. Nevertheless, to effectively protect the forced heirs, forced heirship systems usually also contain various mechanisms to restrain the decedent's lifetime freedom of disposition. Scholars and courts have been debating the proper characterization of these mechanisms in conflicts of laws for decades. Raphael de Barros Fritz addresses the many open questions surrounding this issue by analysing the characterization of forced heirship mechanisms in the laws of Louisiana and Germany.

Download or read book The EU Succession Regulation written by Alfonso-Luis Calvo Caravaca and published by Cambridge University Press. This book was released on 2016-10-20 with total page 1476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Succession Regulation is a landmark in the field of EU private international law. It unifies the conflicts of laws, jurisdiction and recognition of foreign judgments and some other legal instruments in the field of succession and wills. This volume provides an article-by-article commentary on the individual provisions of the Regulation, introduced by an overview of its general framework and underlying principles. As a reference tool for the Regulation, this book is intended to promote a high standard of interpretation and application. With contributions from leading scholars in the field, it uses a comparative approach in its analysis to enrich the academic debate and highlight the problems likely to arise in the practical application of the Regulation.

Download or read book Codice Per Lo Regno Delle Due Sicilie 2 Ed Ufficiale written by and published by . This book was released on 1819 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Vatican City Investment and Business Guide Volume 1 Strategic and Practical Information written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vatican City Investment and Business Guide - Strategic and Practical Information

Download or read book Italy Taxation Laws and Regulations Handbook Volume 1 Corporate Taxation Strategic Information and Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2017-12 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The posthumously published collection Hermit in Paris draws together an array of Italo Calvino’s autobiographical writings that provide an illuminating and unexpectedly intimate portrait of one of the postwar era’s most inventive and fascinating writers. In these pages, Calvino recounts his experiences in Italy’s antifascist resistance, pays homage to his influences, traces the evolution of his literary style, and, in one of the book’s most humorous and entertaining sections, provides a wry commentary on his travels in the United States in 1959 and 1960.

Download or read book Italian taxation of inheritances and trusts written by Paolo Scarioni and published by EGEA spa. This book was released on 2013-01-18T00:00:00+01:00 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book outlines in the first part the main aspects of italian inheritance tax legislation and, namely, its territorial scope of application, the issues concerning the taxable estate – such as the valuation of assets, the deductibility of liabilities and the available exemptions – the applicable tax rates and, finally, the essential features of the procedural aspects. The analysis is carried out making a constant reference to the principles stated by the European Court of Justice that, since 2003 with the Barbier case, has been dealing with inheritance tax provisions paying attention to their consistency with the fundamental freedoms guaranteed by the eU treaty. In the second part of the book the analysis is shifted to the “state of the art” of the italian legislation regarding the taxation of trusts, focusing first on the recognition of trusts for income tax purposes and their tax residence and, subsequently, on the tax treatment of the income derived by the trust and of the distributions to the beneficiaries. At last, the application of the inheritance and gift tax is examined.

Download or read book Living Studying and Working in Italy written by Travis Neighbor Ward and published by Holt Paperbacks. This book was released on 2014-04-08 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: All the information you could possibly need for your time in Italy, whether a week or a decade, in a completely updated and revised edition So, you want to move to Italy for six months but you don't speak the language well. How do you look for a job? Your heart is set on buying a farmhouse in Tuscany. What are the legal pitfalls to avoid? You'd like to study in Rome, but your college doesn't have a program. Which schools should you apply to? With all-new information on the Internet and on the effect of the conversion to the euro, this essential companion guide to Italy features - hundreds of addresses and Internet sites, from real estate agencies to job banks - details on visas, banking, taxes, and residency permits - freelance, seasonal, part-time, and full-time employment options - more than two hundred language schools, American colleges, and Italian universities Written by Travis Neighbor Ward and Monica Larner, two seasoned expatriates, Living, Studying, and Working in Italy is packed with candid insider's tips and practical, up-to-date information for travelers of any age.

Download or read book The Tyranny of Democracy written by Clifton Thornton and published by Austin Macauley Publishers. This book was released on 2022-09-30 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book traces the historical rise of democracy throughout the world and how the proletariat over time have come to dominate it, leading to ever increasing demands for social welfare spending by democratic governments and the accompanying imposts of taxation to pay for it all. The result being that the bourgeoisie are slowly being financially destroyed (in the same manner that the aristocracy was politically destroyed) by the democratic experiment. The book explains how progressive taxation regimes are the tools to achieve this destruction and how inherently unfair, unjust and brutally tyrannical it is to the wealthy.

Download or read book EU Cross Border Succession Law written by Bariatti, Stefania and published by Edward Elgar Publishing. This book was released on 2022-06-10 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: With cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes. Studying cross-border successions in the context of estate planning and in the opening and liquidation of a succession, it examines the specificities of the European Certificate of Succession, contextualising it within its interface with the national laws and practice of EU Member States.