The Heterogeneous Diversity of the Real Estate Transfer Tax in the EU

2017 ◽  
pp. 247-255
Author(s):  
Petra Jánošíková ◽  
Radka MacGregor Pelikánová
Keyword(s):  
Real Estate ◽  
The Real ◽  
The Real Estate ◽  
The Eu ◽  
Transfer Tax

Kritische Analyse der Besteuerung indirekter Grundstücksübertragungen

2020 ◽  
Author(s):  
Birthe Sommer
Keyword(s):  
Real Estate ◽  
Tax Law ◽  
Current Debate ◽  
Legal Certainty ◽  
The Real ◽  
The Real Estate ◽  
Legal Standards ◽  
Application Analysis ◽  
Detailed Application ◽  
Transfer Tax

Due to constantly increasing tax burdens and numerous successive legal adjustments, the real estate transfer tax is becoming increasingly relevant. While demands for legal reform in this respect are becoming louder, the goal of this thesis is to find a consistent, coherent and comprehensible new design for share deal regulations in the context of the real estate transfer tax. Based on a wide variety of case constellations, the study conducts a detailed application analysis of the legal standards for share deals (§ 1, paras. 2a, 3 and 3a of the GrEStG, Germany’s law on the aforementioned tax) de lege lata, followed by an analysis of various alternative proposals in this respect and their eventual implementation. The evaluations are based on a comprehensive catalogue of criteria, including economic effectiveness, planning and legal certainty, and systematic coherence. The study concludes by considering both their incorporation into the real estate transfer tax law and consistency within the overall system of German tax law. Due to the study’s diverse analytical perspectives, its results provide information and new impetus for the current debate on share deals.

scholarly journals Immigrant and Urban Re-Generation

2017 ◽  
Vol 11 (2) ◽  
pp. 124
Author(s):  
Bianca Petrella ◽  
Claudia de Biase
Keyword(s):  
Real Estate ◽  
Case Studies ◽  
Urban Design ◽  
Urban Community ◽  
Social Rights ◽  
The Real ◽  
The Real Estate ◽  
The City ◽  
Italian Territory ◽  
The Eu

This study has started from the knowledge of the juridical-normative frame regulating the foreigners’ social rights in EU and in Italy and from the reading of directives, programs and documents produced from the EU and from the Region Campania. After this, the study has moved toward the tab of around fifty national and international case studies related to the activity of inclusion and of integration of the immigrated ones. From the comparative reading of the case studies, some immediately transferable strengths have been individualized. Then, we compared the cases studies with the European, Italian and regional Program; the next step has been the examination of the weight of the population immigrated in Italy and in the Region Campania and of its burden in the variation and formation of the real estate. In this way we have had useful "suggestions" for the elaboration of Urban Plans able to support the construction of the inter-cultural city and urban community (Consiglio d’Europa, 2003). In fact, in conclusion, the paper proposes an urban design in the city of Castel Volturno, which is one of four municipalities, along with Mondragone, Sessa Aurunca and Cellole, that belongs to the Domitian coast (Caserta). Since the nineties, the migrants who arrived on Italian territory recognized in the Domitian coast a new attraction center. This immigrant’s presence has led a change in the morphology of settlement. They live in a small town where there is social, urban and environmental decay.

scholarly journals GLOBAL FACTORS THAT AFFECT THE REAL ESTATE MARKETS IN THE EU / GLOBALIZACIJOS PROCESŲ ĮTAKA EUROPOS SĄJUNGOS NEKILNOJAMOJO TURTO RINKOMS

2016 ◽  
Vol 8 (2) ◽  
pp. 221-229
Author(s):  
Povilas Švogžlys ◽  
Eugenijus Chlivickas
Keyword(s):  
Real Estate ◽  
Real Estate Market ◽  
The European Union ◽  
Real Estate Markets ◽  
The Real ◽  
The Real Estate ◽  
The Real Estate Market ◽  
Current Events ◽  
Main Factors ◽  
The Eu

The place, neighbourhood, infrastructure, and apartment plan are the main factors which have an influence on price for the buyers, sellers, investors, or brokers participating in the buying and selling processes of real estate. Participants of the process forget frequently that there are more crucial factors which can affect not only the prices of property, but the prices of real estate in the whole region as well in the future. The article uses benchmarking and discuss the main external factors which affect the real estate market in the European Union, the current events and the proposals are presented and the specific conclusions are identified. Pirkėjai, pardavėjai, investuotojai ar tarpininkai, dalyvaujantys nekilnojamojo turto pirkimo-pardavimo procesuose, esminiais faktoriais, veikiančiais kainą, dažniausiai laiko vietą, kaimynystę, infrastruktūrą bei buto planą. Dažnas proceso dalyvis užmiršta, jog yra nemažai esminių veiksnių, kurie ateityje gali nulemti ne tik būsto, bet ir viso regiono nekilnojamojo turto kainas. Straipsnyje pasitelkiant lyginamąją analizę yra aptariami pagrindiniai nekilnojamojo turto rinką visoje Europos Sąjungoje veikiantys išoriniai faktoriai, šių dienų aktualijos, pateikiami siūlymai bei iškeliamos konkrečios išvados.

Sign in / Sign up

Export Citation Format

Share Document