Property Rights
Recovery of Real Estate Tax Arrears in the Slovak Republic
Real estate tax; tax arrears; municipal finance; tax enforcement; local taxation; bailiffs
In the paper, the authors deal with selected methods of recovery of arrears of real estate tax as one of the most important local taxes in Slovakia, which municipalities, as their administrators, are authorized to impose and collect within their territory. The recovery of real estate tax arrears is an important tool for municipalities that serves to obtain missing funds that belong to these municipalities due to the collection of tax imposed by law and to cover gaps in their local budgets. In the paper, the authors give their attention specifically to two ways to recover real estate tax arrears, namely the recovery of arrears conducted by municipalities being tax administrators in tax enforcement proceedings and recovery of arrears in enforcement proceedings conducted by bailiffs.
CAKOCI, KARIN – LAZORÍKOVÁ, ELENA
Adaptation of Rights in Rem According to the EU Regulation on Matrimonial Property Regimes
Adaptation; adaptation of rights in rem; matrimonial property regimes; matrimonial property regulation; succession regulation
In June 2016 the Regulation (EU) 2016/1103 implementing enhanced cooperation in the area of jurisdiction, applicable law and the recognition and enforcement of decisions in matters of matrimonial property regimes has been adopted. According to its Preamble, the Regulation should not affect the limited number of rights in rem (the numerus clausus principle) known in the national law of the particular Member State. Nevertheless, the spouses should be allowed to enjoy in another Member State the rights which have been created or transferred to them as a result of the matrimonial property regime. Therefore, Article 29 of the Regulation provides for the adaptation of an unknown property right to the closest equivalent right under the law of that other Member State. The aim of this contribution is to describe the concept of adaptation and analyse how adaptation of rights in rem can be used in the context of matrimonial property regimes.
ZAVADILOVÁ, LUCIE
Issues of Selling Movables Placed in a Public Warehouse by Auctions
Public warehousing; warehouse warrants; judicial enforcement; auction sales; property rights; creditor protection
The article examines the legal status of goods deposited in public warehouses during enforcement and auction proceedings. It analyses the separation of ownership and possession, the role of warehouse warrants, creditor protection, and the distinction between judicial and warehouse auctions under Hungarian law.
NÉMETH, GABRIELLA
Characteristics of property rights in international law
Protection of property rights, universal international instruments, fundamental right restriction, compensation
The paper deals with the protection of property rights as a fundamental human right. I present the system of international legal protection of property rights through the major international conventions and in the community of the European Union. The instruments of property protection are also analysed. The second half of the paper deals with compensation for damage to property, including the specific rules of compensation. I conclude with a related case law. paper deals with the protection of property rights as a fundamental human right.
SZABÓ, ÉVA
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