İnsanlık tarihinin bilinen en eski yargılama yollarından birisi tahkimdir. Eskiden beri olan bu yargılama sistemi modern hukukta da önemini korumaktadır. Tahkim taraflar arasında doğmuş veya ...doğabilecek uyuşmazlıkların devlet yargısı dışında hakem kurulu adında taraflarca seçilen özel kişi veya kişilerce çözülmesidir. Tahkim sonucunda alınan karar kesin hükümdür. Bu sebeple tahkime gidilebilmesi için geçerli bir tahkim sözleşmesi gereklidir. Geçerli bir tahkim sözleşmesi olabilmesi için belli başlı unsurların sözleşmede bulunması gerekmektedir. Tahkim sözleşmesinin geçerliliği için gerekli unsurlardan birisi de tahkime elverişli bir konunun bulunmasıdır. Her hukuk sistemi tahkime elverişlilik kavramını farklı değerlendirmiştir. Türk hukuku ise taraf iradesine dayanmayan ve taşınmaz aynına ilişkin uyuşmazlıkların tahkime elverişli olmadığını kabul etmiştir. Bu çalışmamızda öncelikle tahkimin ne anlama geldiği ve tahkim sözleşmesinin unsurları ele alınmaktadır. Ardından Türk Hukukundaki tahkime elverişlilik kavramı açıklanmaktadır. Bu açıklamalardan sonra gelişmiş ülkelerdeki tahkime elverişlilik kavramı incelenmektedir. Son olarak, taşınmaz aynına ilişkin uyuşmazlıkların tahkimde görülmesinin Türk Hukuku açısından sonuçları ve taşınmaz aynına ilişkin uyuşmazlıkların tahkimde görülebilmesi gerektiğinin nedenleri üzerinde durulmaktadır.
Arbitration is one of the oldest known ways of trial in human history. This judicial system, which has been in existence for a long time, is still important in modern law. Arbitration is the resolution of disputes that may arise between the parties or may arise by a special person or persons selected by the parties in the name of arbitration board, except for the state judiciary. The decision taken as a result of the arbitration is final. A valid arbitration agreement is required for arbitration. In order to be a valid arbitration agreement, certain elements must be included in the agreement. One of the necessary elements for the validity of the arbitration agreement is the existence of an arbitrable matter. Each legal system has evaluated the concept of arbitrability appropriately. Turkish law, on the other hand, accepted that the disputes related to the same immovable property which are not based on the will of the parties are not suitable for arbitration. In this study, first of all, the meaning of arbitration and the elements of the arbitration agreement are discussed. Then, the concept of arbitrability in Turkish Law is explained. After these explanations, the concept of arbitrability in developed countries is examined. Finally, the results of the Turkish Law in terms of the arbitration of disputes regarding the same immovable property and the reasons why disputes related to the same immovable property should be seen in the arbitration are emphasized.
The purpose of the article is to study the historical and theoretical foundations of levying the tax on immovable property other than a land plot, to develop proposals for eliminating gaps in ...legislation and to expand the scientific basis for studying the above tax. Methodology. The study is based on the analysis of tax legislation in the field of levying tax on immovable property other than a land plot. The article outlines the historical stages of formation and development of taxation of immovable property other than a land plot. This paper analyses the current changes in legislation and establishes that the adjustments to legal regulation have affected the provisions of the list of objects and tax rates, the tax period, and the mechanism of forming a tax decision-notification. It is found that the formation of a scientific basis for the study of taxation other than land is relevant. Recent research in the field of real estate taxation is reviewed and analysed. The main doctrines and scientific positions are presented, and the analysis of domestic legislation is carried out. The imperfection of tax legislation is substantiated. The authors analyse the conceptual framework of the Tax Code of Ukraine. It is also determined that the term "tax collection" is an independent and highly specialised term, which means a set of actions of controlling authorities in the field of tax collection on real estate other than a land plot. A detailed analysis of real estate objects that are not subject to the tax under study was carried out. The research reveals abuses by taxpayers in determining the tax base for real estate objects for which the ownership is not registered. It is proposed to amend the list of taxable real estate owned by spouses in joint ownership. Positive changes in tax legislation under martial law are outlined. The difficulty of effective collection of tax on immovable property other than a land plot is substantiated. Results. In the course of the study of the theoretical foundations of taxation of immovable property other than a land plot, the authors concludes that the legislative framework for taxation has gone through its historical path and continues to evolve. Over the period of validity of the TC of Ukraine, Article 266 has undergone numerous changes, both positive and negative, however, this indicates that the legislator is looking for the best ways to ensure the quality of the tax under study. The article reveals discrepancies in the categorical apparatus of the Tax Code of Ukraine, the legislator uses the terms "administration" and "collection". This paper considers it appropriate to use the concept of levying tax on real property other than a land plot. The authors substantiate the imperfection of legal provisions regulating the collection of tax other than land, which contributes to the abuse of taxpayers. A positive novelty of the legislation is the inclusion of those objects that are not subject to taxation that are destroyed, damaged (requiring major repairs) and destroyed during the period of hostilities. Practical implications. The article provides proposals according to which amendments to the TC of Ukraine will facilitate more efficient collection of tax on immovable property other than land plots. Value/originality. The article provides proposals for amendments to the TC of Ukraine in terms of taxpayers' obligations, clarification of the preferential category of the tax base and jointly owned property.
Establishing a road servitude is one of the ways of ensuring access to immovable properties, which are not connected to a common use road, thus ensuring complex improvement and development of ...reachability provided for in the Sustainable Development Strategy of Latvia until 2030 (Latvija2030). The graphical representation of a servitude territory is a legally binding document necessary for the corroboration and registration of the road servitude right. The purpose of the study is to reflect, as a result of studying the development and practical application of the legal framework for the content and form of the graphical representation of a servitude territory, the problems and peculiarities involved to draw conclusions and to provide conceptual solutions to the problems identified. Research methods used are general scientific – descriptive, analytical, formally dogmatic, modelling and legal interpretation – grammatical, systemic and teleological. The study has revealed problems in the development and practical application of a graphical representation of a servitude territory due to the lack of a legal framework to ensure a uniform procedure and principles for the development of content and form.
For decades, the Belgian personal income tax distinguished between income from foreign and domestic immovable property. Whereas for foreign immovable property the tax base attended to reflect real ...market values, income from domestic immovable property was determined on a lump sum basis, deducted from a market value of the immovable property in 1975 and subsequently indexed. As the lump sum estimation was substantially lower, the tax base for domestic immovable property income was reduced and hence investing in foreign immovable property was discouraged. Although already a decade ago the European Commission addressed Belgium on this distinction, it still took three convicting judgments of the European Court of Justice, before Belgium changed its legislation. Instead of leaving aside its outdated historical and heavily criticized lump sum estimation of domestic immovable property, the Belgian tax legislator opted to extend this regime and installed a similar historical evaluation for foreign immovable property referring to 1975. The new regime was installed as of tax year 2021. The following article describes the Belgian approach, explains why it was chosen and criticizes remaining issues and difficulties.
A usucapião é uma forma de aquisição originária da propriedade pela posse mansa e pacífica e por tempo ininterrupto e prolongado que, inicialmente, era obtida apenas pela via judicial. Com o advento ...do Código de Processo Civil (Lei nº 13.105, de 16 de março de 2015), a usucapião pela via extrajudicial ganhou destaque no meio jurídico, contudo, observa-se que a Fazenda Pública não a vem usando. Levando-se em consideração esse contexto, no presente artigo, levanta-se a seguinte questão de pesquisa: em que medida a Fazenda Pública pode se valer da usucapião extrajudicial para obter o domínio de um bem imóvel? Assim, a partir dessa questão, objetiva-se verificar em que medida a usucapião pode ou não ser utilizada pela Fazenda Pública via extrajudicialmente, tendo em vista a obtenção do domínio sobre bem imóvel. Parte-se da hipótese de que, muito embora no artigo 1.071 do Código de Processo Civil de 2015 não se tenha tratado das garantias e prerrogativas processuais da Fazenda Pública, ao se analisá-lo numa perspectiva mais ampla, intratextual, ou seja, levando-se em consideração a totalidade do texto normativo em que se encontra inserido o referido artigo, torna-se compreensível que prerrogativas, a exemplo do prazo em dobro (art. 183 do Código de Processo Civil de 2015), devem ser mantidas nos casos de usucapião (judicial e extrajudicial) em que haja a participação do ente público. O trabalho é desenvolvido por meio da abordagem qualitativa, associada aos métodos descritivo e exploratório, adotando-se, ainda, as técnicas de levantamento de dados bibliográfica e jurisprudencial. Ainda para se atingir o objetivo, analisa-se um caso concreto julgado pela Corregedoria Geral de Justiça do estado de Pernambuco, a fim de se verificar o seu posicionamento acerca da usucapião extrajudicial oferecida pela Fazenda Pública, assim como o entendimento dos Tribunais de Justiça e do Instituto de Registro Imobiliário do Brasil (IRIB) acerca da legitimidade ativa e da possibilidade jurídica de o ente público ajuizar ação de usucapião. Uma das teorias de base refletidas neste estudo é a teoria do “livre trânsito de técnicas” em favor dos entes públicos nos casos envolvendo usucapião. O estudo revela que é possível que a Fazenda Pública se valha do instrumento da usucapião extrajudicial para resolver imbróglio jurídico vinculado ao direito de propriedade sobre bem imóvel, evitando-se, assim, que ela tenha que ajuizar uma ação de usucapião judicial (o que poderia ocasionar o entupimento das vias judiciais), tendo em vista poupar recursos e promover segurança jurídica.
Property valuation is an important part of an efficient Land Administration System (LAS). To conduct fair and correct assessments, accessing accurate and up-to-date information for each property unit ...is vital. A collaborative research initiative has proposed an international Valuation Information Model Package that extends the ISO 19152:2012 Land Administration Domain Model (LADM) for specifying the semantics of valuation registries maintained by public authorities. The aim of this paper is to assess the possibility of using existing authoritative land and other public registries data as a basis of mass property valuation for public purposes. The results indicate that some of the required data already exists but is divided across different key registers. As a step towards implementation, identified attributes and parties were modelled using UML use case and class diagrams to explore possible data integration. By applying the proposed real property classification and valuation indicators, the Croatian property valuation system prototype for public purposes can be developed.
•Effective mass valuation information system for public purposes can be based on existing authoritative land administration data.•Use of valuation indicators in a distributed environment allows the development of a cost-effective information system.•Valuation by means of authoritative data and based on clearly defined valuation assumptions would raise the transparency level.
In the commented judgment, the court found that if the subject of the Companys activity, according to the information contained in the National Court Register (KRS), includes solely the conduct of ...economic activity, then the entire immovable property, regardless of whether it is used for economic activity, is linked with economic activity and should be taxed at the highest rates. By the same token, the WSA in Bialystok did not take into account the argumentation of the applicant who, in order to avoid the highest rates of immovable property tax on the acquired building, invoked the judgment of the Constitutional Tribunal of 24 February 2021, SK 39/19.
The purpose of the article is to consider the possibility of acquiring a separate ownership right to an undivided premise or a part of previously divided premise through adverse possession ...(usucaption). This subject demands a fresh perspective, given the consistent unified stance of both the judiciary and legal scholars, who have traditionally considered such adverse possession as inadmissible. The examination gains particular significance in light of the approaching 30th anniversary of the enactment of the Act of 24 June 1994 on the ownership of premises, as this may result in an increase in litigation related to adverse possession claims concerning entire premises or their parts. Contrary to the long-standing established position of both jurisprudence and legal doctrine, the article demonstrates that acquiring separate ownership rights to previously undivided premises, as well as to parts of previously divided premises (such as rooms, auxiliary spaces, or ancillary facilities), is indeed feasible through usucaption. In both cases, compliance with the requirement of independence as defined in Art. 2 sec. 2 of the Act on the ownership of premises is crucial since only independent premises may be the subject of separate ownership. The argument presented in the article strongly advocate for the possibility of providing legal protection to possessors of undivided premises or parts of divided premises and for regularizing long-standing factual situations that do not align with the current legal status, which is the fundamental essence of adverse possession.
The question as to whether the buyer of immovable property should still be able to receive the ownership of the property in case the seller goes bankrupt prior to conveyance, has sparked academic ...debate in many jurisdictions. In the context of immovable property, many scholars feel it is justified to provide additional protective measures in favour of the buyer and hence provide buyers with some sort of proprietary interest, prior to conveyance. But exactly which circumstances justify these protective measures under current law? And what is the most desirable way to protect the buyer in terms of scope of application and effect? This article will answer these questions on the basis of a newly-developed theoretical framework.
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