Suchergebnisse

Mortgage lending is accompanied not only by the risk of default but also by the risk of deterioration, loss of value or reduction in the value of immovable property collateral. One of the main internationally recommended methods to determine whether the parameters of the mortgaged object, the value, the conditions of its maintenance and operation, the operating requirements are in line with the conditions originally laid down in the mortgage contract is Monitoring. The author, analysing the practices of commercial banks, proposes concrete tools to improve the Monitoring mechanism of mortgaged real estate in the conditions of Moldova. This mechanism is recognized as an important tool for credit risk management but is currently not well defined in the national regulations and mortgage policies of credit institutions.

The immovable property taxes have a long tradition in the modern tax system, as well in the Hungarian regulation. They are now an important revenues of the Hungarian municipalities,but this taxation is now primarily an area-based system. First of all, the traditions of the property taxation and the current regulation on property taxes will be reviewedby the article. A tax system of a modern democracy which is based on the rule of law requires the high quality of the tax administration. Therefore in the second part of the article the quality of the Hungarian tax system and the quality of the local taxation will be reviewed. In the third part of the article the main problems and the failed reform attempts of the Hungarian property taxation and the barriers to the implementation of the ad valorem system will be reviewed. Finally, the main findings of the review will be summarized. ; Podatki od nieruchomości mają długą tradycję w nowoczesnych systemach podatkowych, w tym także w przepisach węgierskich. Stanowią istotne źródło dochodów dla węgierskich gmin, jednakże obecnie system opodatkowania opiera się przede wszystkim na wielkości powierzchni. Po pierwsze, w artykule omówiono tradycyjne rozwiązania z obszaru opodatkowania nieruchomości oraz obecne regulacje w zakresie podatków od nieruchomości. System podatkowy nowoczesnej demokracji, oparty na rządach prawa, wymaga obecności wysokiej jakości administracji podatkowej. Dlatego też w drugiej części artykułu odniesiono się do jakości węgierskiego systemu podatkowego oraz opodatkowania na poziomie lokalnym. Trzecia część artykułu została poświęcona najważniejszym problemom oraz nieudanym próbom zreformowania węgierskiego systemu opodatkowania nieruchomości, a także barierom, stojącym na drodze do wdrożenia katastralnego systemu podatkowego.

Maģistra darba galvenais izstrādes mērķis ir radīt visaptverošu ainu par nekustamo īpašumu Latvijā, it īpaši, izpētīt nekustama īpašuma iegūšanas īpatnības, lai norādītu uz Latvijas Republikas Civillikuma esošajiem robiem, attiecībā uz nekustama īpašuma labticīgas iegūšanas institūta neesību, un piedāvāt šīs problēmas iespējamos risinājuma variantus, kuri ir izstrādāti vadoties no tā, kā attiecīgais jautājums tiek regulēs Vācijas Federatīvās Republikas un Krievijas Federācijas civiltiesībās, ņemot vērā Latvijas civiltiesību īpatnības. Lai sasniegtu izvirzītos mērķus, autore centās atrisināt sekojošus uzdevumus: 1)noskaidrot Latvijas Republikas Civillikuma nepilnības; 2)izpētīt nekustamā īpašuma iegūšanas noteikumus un kārtību; 3)rastu izpratni par to, kas tad īsti ir labticīga nekustamā īpašuma iegūšana un kādu ieguvēju var nosaukt par labticīgu; 4)noskaidrot labticīga ieguvēja aizsardzības principa būtību; 5)norādīt uz problēmām praksē, kas rodas ar labticības pierādīšanu un nekustama īpašuma izprasīšanu vindikācijas prasības ceļā. Pētot attiecīgo tematu, autorei izdevās norādīt uz būtiskākiem likumdošanas trūkumiem un robiem, kā arī piedāvāt iespējamos likumdošanas grozīšanas variantus. ; The aims of this master work is creation of the particular sight about the real estate in Latvia, especially study and discover major features of acquisition of the real estate establishment of breach anent of good faith acquisition of the real estate, and also defence of rights for good faith acquirer in the Civil law of Latvian Republic and suggestion of possible solution of respective problem, which is developed on the basis of adjusting of this question in a legislation such countries as Federal Republic of Germany and Russian Federation to take into account the individuality of the legal adjusting of Latvia. Consummation at foregoing aims, author made an effort decide next tasks: 1) to uncover the gaps of the Civil law of Latvian Republic; 2) to find aot the features of order and regulations of acquisition of the real iestate; 3) to definē a concept and scopes of good faith aquisition of the real iestate and possible circle of persons that can behave to good faith acquirer; 4) to specify the value of principle of defence of good faith acquirer; 5) to discovere possibilities of obtaining demanding back the property by vindication lawsuit. In the process of investigation thes theme, authoress succeeded to draw attention to substantial legislative blanks, and similary to offer possible variants of current now legislation modification.

A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Angola and Nigeria - in terms of their domestic tax legislation, a non-resident will not be subject to capital gains tax in the respective country where the property is situated regardless of the value of the shares that is attributable to immovable property. In certain countries - such as Mozambique, Namibia, Tanzania and Zimbabwe - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held regardless of the value of the shares that is attributable to immovable property, unless a DTA provides otherwise. In certain other countries - such as Botswana, Ghana, Lesotho and South Africa - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held, however this will depend in general on the percentage of the value of shares that is attributable to immovable property, unless a DTA provides otherwise. Certain countries domestic tax legislation have specific provisions regulating how this percentage is determined. A DTA may provide relief to taxpayers who are subject to capital gains tax in both their resident country and the source country, on the disposal of an interest in immovable property held in the source country. In terms of domestic tax legislation, where the non-resident is liable to pay capital gains tax in the source country, the non-resident will in general have to comply with the withholding tax and filing obligations of that country where applicable.

Mode of access: Internet. ; Vols. for 1942 issued by the Illinois Railroad and Property Tax Division; 1943-64 by the Illinois Property Tax Division; 1965- by the Illinois Division of Local Government Affairs and Property Taxes; by the Office of Financial Affairs of the Illinois Dept. of Local Government.

ABSTRACTAn equitable gender distribution of property ownership may be enhanced or limited by family law, individual knowledge of the law, and social norms. South America's laws of equal inheritance by sex and birth order and equal distribution of property upon divorce provide the basis of a gender‐equitable distribution of property ownership. This report of a qualitative case study exploring the gendered knowledge of immovable property laws and the practice of patterns of property ownership in central Colombia provides insights into the gap between law and practice caused by lack of information, social norms, gendered access to legal titles, a complex legal system and high transaction costs. It argues for greater attention to titling, legal procedures, legal education and legal advice to secure effective immovable property ownership for women.

AbstractThis article critically examines the role of the Immovable Property Commission, established in 2005 by the 'Turkish Republic of Northern Cyprus' under pressure from the European Court of Human Rights, to redress losses sustained by Greek Cypriots who fled south when the island was partitioned in the mid-1970s. While the Commission has been a modest success, proceedings have been lengthy, its decisions lack transparency, there have been difficulties with restitution and exchange, and the payment of compensation has often been delayed. Corporate ownership and encumbrances, such as mortgages, have also proved problematic. But, whether it contributes negatively or positively to full resolution of the Cyprus problem, or makes no contribution at all, remains to be seen.