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Reception of the 'Limited liability company (GmbH)'
  • Language: en
  • Pages: 285

Reception of the 'Limited liability company (GmbH)'

  • Categories: Law
  • Type: Book
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  • Published: 2023-12-04
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  • Publisher: Böhlau Wien

The limited liability company (GmbH) was created by the German legislature in 1892 as a company form without any historical forerunners or suggestions from comparative law. It brought about a readjustment of the relationship between the chance of profit and the liability risk. However, criticism from the jurisprudence that had not been included in the quick legislative process was also heard from the start. As early as 1892, Levin Goldschmidt expressed concern that the GmbH would replace 'principally more solid forms of company'. However, this criticism did not prevent the company form of the GmbH from being adopted in numerous European countries, or at least seriously considering its reception.

Fair taxes or budget revenues at any price?
  • Language: en
  • Pages: 341

Fair taxes or budget revenues at any price?

  • Categories: Law
  • Type: Book
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  • Published: 2022-05-16
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  • Publisher: Böhlau Wien

The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget...

Commercial Law in Southeastern Europe
  • Language: en
  • Pages: 135

Commercial Law in Southeastern Europe

  • Categories: Law
  • Type: Book
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  • Published: 2022-04-11
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  • Publisher: Böhlau Wien

In late Ottoman South-Eastern Europe, traditional Ottoman law, court systems and court personnel on the one hand, and ultra-modern French and German/Austrian law on the other, clashed. Thus, more than ever before, this region lay on the "tectonic boundary" of several legal continental shelves. This location makes South Eastern Europe a laboratory in which elements from different legal cultures coexist, mutually influence each other and merge with each other: A legal space characterised by plurality and hybridity, which due to these characteristics ultimately appears more modern than the - at least supposedly - homogeneous legal areas on the individual legal continental shelves.

Commercial Law in Southeastern Europe
  • Language: en

Commercial Law in Southeastern Europe

  • Categories: Law

In late Ottoman South-Eastern Europe, traditional Ottoman law, court systems and court personnel on the one hand, and ultra-modern French and German/Austrian law on the other, clashed. Thus, more than ever before, this region lay on the "tectonic boundary" of several legal continental shelves. This location makes South Eastern Europe a laboratory in which elements from different legal cultures coexist, mutually influence each other and merge with each other: A legal space characterised by plurality and hybridity, which due to these characteristics ultimately appears more modern than the - at least supposedly - homogeneous legal areas on the individual legal continental shelves.

Rechtskultur 8
  • Language: de
  • Pages: 290

Rechtskultur 8

  • Categories: Law

Over the past decade, the problem of popular justice has been the subject of a major historiographic renewal. In particular, the conferences at Trento (2012) and Regensburg (2015) advanced on many fronts in our understanding not only of the multiplicity of fields covered by the concept of popular justice but also of the historical processes that conditioned the transformation, the emergence or the extinction of its various forms, from the late 18th century to the present day. With the affirmation of nation-states, this led to the legitimization and institutionalization of the exercise of justice by the ́people ́under the close control of government. The people's jury is probably the judici...

Pandemic Poland
  • Language: en
  • Pages: 264

Pandemic Poland

  • Categories: Law
  • Type: Book
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  • Published: 2021-10-11
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  • Publisher: Böhlau Wien

Poland has been in a phase of change since 2015. The constitutional system of the Third Republic is being restructured. The Judiciary, media, schools and universities are the main focus of attention. This restructure is being celebrated by the government as a renewal of the Polish state, but is being branded by the opposition as the destruction of the Polish Republic in favour of an illiberal democracy. In this already very difficult situation, Poland was confronted with the major challenges posed by a pandemic. What effects will the crisis have on the restructuring of the constitutional system? At present, it seems that the pandemic is acting as a catalyst for those changes. This book aims to provide an informed commentary on those developments and what they mean for the Third Polish Republic.

Privilege and Property
  • Language: en
  • Pages: 438

Privilege and Property

  • Categories: Law

What can and can't be copied is a matter of law, but also of aesthetics, culture, and economics. The act of copying, and the creation and transaction of rights relating to it, evokes fundamental notions of communication and censorship, of authorship and ownership - of privilege and property. This volume conceives a new history of copyright law that has its roots in a wide range of norms and practices. The essays reach back to the very material world of craftsmanship and mechanical inventions of Renaissance Italy where, in 1469, the German master printer Johannes of Speyer obtained a five-year exclusive privilege to print in Venice and its dominions. Along the intellectual journey that follow...

Understanding the Sources of Early Modern and Modern Commercial Law
  • Language: en
  • Pages: 417

Understanding the Sources of Early Modern and Modern Commercial Law

  • Categories: Law
  • Type: Book
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  • Published: 2018-03-15
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  • Publisher: BRILL

The contributions of Understanding the Sources of Early Modern and Modern Commercial Law show an excellent assemblage of sources which historians of commercial law use. Besides normative sources, others are often needed to complement them.

The Characterization of Provisions Protecting Forced Heirs Against Lifetime Dispositions
  • Language: en
  • Pages: 451

The Characterization of Provisions Protecting Forced Heirs Against Lifetime Dispositions

  • Categories: Law
  • Type: Book
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  • Published: 2023-07-07
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  • Publisher: Mohr Siebeck

Normally, forced heirship is primarily associated with a restraint of the decedent's testamentary freedom of disposition. Nevertheless, to effectively protect the forced heirs, forced heirship systems usually also contain various mechanisms to restrain the decedent's lifetime freedom of disposition. Scholars and courts have been debating the proper characterization of these mechanisms in conflicts of laws for decades. Raphael de Barros Fritz addresses the many open questions surrounding this issue by analysing the characterization of forced heirship mechanisms in the laws of Louisiana and Germany.

Léon Duguit and the Social Obligation Norm of Property
  • Language: en
  • Pages: 419

Léon Duguit and the Social Obligation Norm of Property

  • Categories: Law

This book demonstrates the importance of Léon Duguit for property theory in both the civil and common law world. It translates into English for the first time ever Duguit’s seminal lecture on property, the sixth of a series given in 1911 in Buenos Aires. It also collects essays from the leading experts on the social function of property in major civil and common law jurisdictions internationally. The book explores the importance that the notion of the social function of property has come to have not only in France but in the entire civil law tradition, and also considers the wide – if un-attributed and seldom regarded – influence in the common law tradition and theory of property.