European Union law has an increasing impact on the development of Member States' taxation powers. This is particularly evident in the case of sub-central entities, such as the Autonomous Communities. These limits are themselves in a process of transformation, so it is not always easy to know in...

Fiscal Decentralization Reforms and Local Government Efficiency: An Introduction -- Fiscal Decentralization in Bulgaria -- Fiscal Decentralization in the Czech Republic -- The Fiscal Decentralization in Hungary -- The Fiscal Decentralization in Poland -- The Fiscal Decentralization in Romania --...

Amendments to the Louisiana Civil Code revived the potential for a testament to utilize the fidei commissum de residuo, while maintaining that the distinct fidei commissum is still prohibited. However, the Civil Code is silent as to the composition of the residual interest resulting from...