Trust Laws In The Czech Republic And Hungary

Both Czech and Hungarian trusts celebrate their 10th anniversary in 2024. These modern structures were introduced in response to the limitations of earlier succession-planning mechanisms and, together with other legal instruments, provided new tools for wealth management, estate planning and asset protection, which have reshaped the estate-planning environment. Trust Laws in the Czech Republic and Hungary explores the issues and challenges encountered when introducing common law trust concepts into civil law legal systems. It also reviews the legal and practical aspects of trusts in these two - quite different - jurisdictions, and the book is divided into two parts which deal separately with Czech and Hungarian solutions. Authored by well-known experts in this field, chapters cover the basics of the structures, providing a broad overview of key points including: the legal and regulatory formalities; trustees: their duties and responsibilities; beneficiaries; taxation; and the practical uses of trusts for estate planning and asset protection. This title provides the only systematic review of Czech and Hungarian trust laws in English. It is an invaluable reference work to help lawyers and other private client advisers structure their clients' wealth. Additionally, professional trustees involved in the administration of Czech and Hungarian trusts, as well as accountants and tax advisers dealing with the tax treatment of trusts in the CEE region, will find this to be an indispensable guide.

Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of property in the Czech Republic deals with the issues related to rights and interests in all kinds of property and assets-immovable, movable, and personal property; how property rights are acquired; fiduciary mechanisms; and security considerations. Lawyers who handle transnational disputes and other matters concerning property will appreciate the explanation of specific terminology, application, and procedure. An introduction outlining the essential legal, cultural, and historical considerations affecting property is followed by a discussion of the various types of property. Further analysis describes how and to what extent legal subjects can have or obtain rights and interests in each type. The coverage includes tangible and intangible property, varying degrees of interest, and the various ways in which property is transferred, including the ramifications of appropriation, expropriation, and insolvency. Facts are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. The book includes ample references to doctrine and cases, as well as to relevant international treaties and conventions. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for any practitioner faced with a property-related matter. Lawyers representing parties with interests in the Czech Republic will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative property law.

This book contains a collection of peer reviewed papers presented at the ninth biennial Modern Studies in Property Law conference held at the University of Southampton in March 2012. It is the 7th volume to be published under the name of the conference. The conference and its published proceedings have become an established forum for property lawyers from around the world to showcase current research in the discipline. This collection reflects both the breadth of modern research in property law and its international dimensions. Incorporating a keynote address by Lord Walker of Gestingthorpe, retired Justice of the Supreme Court, on 'The Saga of Strasbourg and Social Housing,' a number of chapters reveal the bourgeoning influence of human rights in property law. Other contributions illustrate an enduring need to question and explore fundamental concepts of the subject alongside new and emerging areas of study. Collectively the chapters demonstrate the importance and relevance of property research in addressing a wide range of contemporary issues.

The fourth edition features fully updated chapters plus new chapters on Jersey foundations, Quebec, Hong Kong, Singapore, Israel, what it means to be a fiduciary, Islamic (waqf) trusts, and trusts in relation to divorce, among others. The new edition, produced in association with STEP.

This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.

Transitional justice is the way societies that have experienced civil conflict or authoritarian rule and widespread violations of human rights deal with the experience. With its roots in law, transitional justice as an area of study crosses various fields in the social sciences. This book is written with this multi- and inter-disciplinary dynamic of the field in mind. The book presents the broad scope of transitional justice studies through a focus on the theory, mechanisms and debates in the area, covering such topics as: The origin, context and development of transitional justice Victims, victimology and transitional justice Prosecutions for abuses and gross violations of human rights Truth commissions Transitional justice and local justice Gender, political economy and transitional justice Apology, reconciliation and the politics of memory Offering a discussion of the impact and outcomes of transitional justice, this approach provides valuable insight for those who seek both an introduction alongside relatively advanced engagement with the subject. Transitional Justice: Theories, Mechanisms and Debates is an important text for postgraduate and advanced undergraduate students who take courses in transitional justice, human rights and criminal law, as well as a systematic reference text for researchers.

How do transitional democracies deal with officials who have been tainted by complicity with prior governments? Should they be excluded or should they be incorporated into the new system? In Lustration and Transitional Justice, Roman David examines major institutional innovations that developed in Central Europe following the collapse of communist regimes. While the Czech Republic approved a lustration (vetting) law based on the traditional method of dismissals, Hungary and Poland devised alternative models that granted their tainted officials a second chance in exchange for truth. David classifies personnel systems as exclusive, inclusive, and reconciliatory; they are based on dismissal, exposure, and confession, respectively, and they represent three major classes of transitional justice. David argues that in addition to their immediate purposes, personnel systems carry symbolic meanings that help explain their origin and shape their effects. In their effort to purify public life, personnel systems send different ideological messages that affect trust in government and the social standing of former adversaries. Exclusive systems may establish trust at the expense of reconciliation, while inclusive and reconciliatory systems may promote both trust and reconciliation. In spite of its importance, the topic of inherited personnel has received only limited attention in research on transitional justice and democratization. Lustration and Transitional Justice is the first attempt to fill this gap. Combining insights from cultural sociology and political psychology with the analysis of original experiments, historical surveys, parliamentary debates, and interviews, the book shows how perceptions of tainted personnel affected the origin of lustration systems and how dismissal, exposure, and confession affected trust in government, reconciliation, and collective memory.

A comprehensive guide to the competition regimes of China, Hong Kong and Taiwan.