EU cross-border succession law

著者

• Bariatti, Stefania
• Viarengo, Ilaria
• Villata, Francesca Clara

書誌事項

EU cross-border succession law

edited by Stefania Bariatti, Ilaria Viarengo, Francesca C. Villata

（Elgar European law and practice）

Edward Elgar, c2022

• : cased

注記

Includes bibliographical references and index

内容説明・目次

内容説明

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. Key Features: Practical analysis of the provisions of the EU Succession Regulation Consideration of issues at the intersection between cross-border successions and taxation Analysis of the specificities of the European Certificate of Succession and its interface with national laws Study of cross-border successions in the context of both estate planning and the opening and liquidation of a succession Contextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member States A comprehensive study of EU cross-border succession law with global reach, this book is an invaluable source of reference and guidance for practitioners specialising in estate planning, family law and property law, including judges, notaries, tax specialists and lawyers. Scholars of European succession law and conflict of laws will also find this book's critical analysis an instrumental tool in their research.

目次

Contents: Preface xxii List of abbreviations xxiv PART I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION 1 Definition of succession 2 Peter Kindler 2 Succession and family law 5 Anna Reis 3 Succession and trust 33 Daniele Muritano 4 Succession and property rights 49 Zeno Crespi Reghizzi 5 Succession and company law 72 David Paulus 6 The EU succession regulation and third countries 88 Stefania Bariatti PART II DETERMINING THE APPLICABLE LAW UNDER THE EU SUCCESSION REGULATION 7 The law applicable to the succession: Objective connecting factors 101 Peter Kindler 8 The notion of habitual residence in Recitals 23 and 24 115 Michael Kranzle 9 Applicable law: choice of law 133 Ilaria Viarengo 10 Renvoi 152 Luigi Fumagalli 11 States with more than one legal system 168 Alegria Borras 12 The scope of applicable law and problems of commorientes and estates without heirs 184 Daniele Muritano 13 Acceptance and waiver of the succession 190 Daniele Muritano 14 The exceptions to the application of the lex successionis 202 Francesca C. Villata PART III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION 15 Jurisdiction in succession matters: General rules and choice of court 221 Ilaria Queirolo PART IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION 16 Recognition and enforcement of foreign decisions in cross-border succession matters 246 Francesco Pesce and Stefano Dominelli 17 Authentic instruments and court settlements 285 Giulia Vallar PART V THE EUROPEAN CERTIFICATE OF SUCCESSION 18 The European certificate of succession: creation, purpose, contents, and effects 308 Carlo Alberto Marcoz 19 The European certificate of succession: issuance procedure 327 Carlo Alberto Marcoz 20 The European certificate of succession: Redress procedure and suspension of the effects of the certificate 345 Carlo Alberto Marcoz PART VI CROSS-BORDER SUCCESSIONS AND TAXATION 21 Cross-border issues related to inheritance tax from the EU perspective 351 Raul-Angelo Papotti and Sonia Velasco 22 Tax aspects of cross-border successions: Notarial problems 357 Daniele Muritano PART VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THE NATIONAL LAWS ON CROSS-BORDER SUCCESSION 23 The impact of the EU succession regulation on Belgian law 366 Elise Goossens 24 Private international law of succession England and Wales 382 Richard Frimston and Andrew Godfrey 25 The French cross-border succession law 408 Cyril Nourissat 26 The implementation of the EU succession regulation in Germany: A concise assessment of the 'international succession law procedure act (ISLPA)' 414 Peter Kindler 27 Private international law of succession - Italy 427 Giulio Peroni 28 Private international law of succession - Northern Ireland 444 Michael Graham 29 Private international law of succession - Scotland 451 Paul Beaumont and Jayne Holliday 30 Changes in Spanish law as a consequence of the EU succession regulation 471 Lorenzo Prats Albentosa and Isidoro Calvo Vidal 31 Remarks on the impact of the EU succession regulation on Swiss-EU successions 478 Gian Paolo Romano 32 Effects of the EU succession regulation on wills and successions connected with the United States 510 Cristina M. Mariottini Index

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詳細情報

• NII書誌ID(NCID): BC15587590
• ISBN:
  • 9781785365294
• LCCN: 2022934523
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cheltenham
• ページ数/冊数: xliv, 530 p.
• 大きさ: 25 cm
• 分類:
  • DC23 : 346.24052
• 件名:
  • LCSH : Inheritance and succession -- European Union countries
  • LCSH : Conflict of laws -- Inheritance and succession -- European Union countries
• 親書誌ID:
  • BB2065299X