The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will...

Our goal is to differentiate between the legal regime of the limited partnership and that of the unlimited company, by drawing a comparison between civil and special settlement in terms of the following criteria: definition, contributions, capital divisions, the Articles of Association,...

The state liability in the Greek legal order is objective. That means that it does not depend on the fault of the state organ. Nevertheless, in the field of medical fault, in order to seek compensation, you have to prove that the doctor has acted improperly, that he has violated the standards of...

The English version of this document can be found at: 'http://ssrn.com/abstract=930439' http://ssrn.com/abstract=930439La versione italiana di questo articolo può essere trovata in: 'http://ssrn.com/abstract=951889' http://ssrn.com/abstract=951889A versão em português deste artigo pode ser...

The collection features both legal instruments and comments by high profile academics, judges and high officials from several EU Member States. In addition to some basic legal acts such as Brussels I and the Lugano Convention, the areas and topics covered include, for instance, commercial law,...

Nach dem Grundsatz «pacta sunt servanda» ermöglichen Verträge den Beteiligten das Vertrauen in den Bestand eines Leistungsversprechens. Die Zivilgerichte können jedoch in der Praxis pflichtgemäßes und vertragswidriges Verhalten nicht fehlerfrei unterscheiden. Unter Zuhilfenahme des...