Estate Duty on Life Assurances and Annuities

1962 ◽  
Vol 28 ◽  
pp. 323-376
Author(s):  
H. A. A. Williamson
Keyword(s):  
The Other ◽  
Absolute Benefit ◽  
Married Women's Property Acts ◽  
The Absolute ◽  
The Law

SynopsisThe paper is concerned mainly with the incidence of estate duty on life assurances and annuities under sub-sections 2 (1) (c) and 2 (1) (d) of the Finance Act 1894. The effect of changes in the law introduced by section 34 of the Finance Act 1959 are examined by reference to two trust policies effected under the Married Women's Property Acts, one a policy for the absolute benefit of the wife of the life assured and the other a policy also for the benefit of the wife but with the trust falling should she predecease her husband. Where the assessment falls under sub-section 2 (1) (c) the treatment of life policies now follows the same lines as gifts of other types of property and the requirements to obtain limitation or exemption from duty are considered in detail.The paper goes on to review the incidence of estate duty on joint life and last survivor annuities according to the manner in which the contract is written.Finally some examples are given of the effect on estate duty of dealings with policies by beneficiaries in terms of section 34 of the Finance Act 1959.

The World after the End of the World

2017 ◽  
Vol 39 (2) ◽  
pp. 265-276 ◽  
Author(s):  
Kas Saghafi
Keyword(s):  
The Other ◽  
The World ◽  
History Of ◽  
The Absolute ◽  
End Of The World

In several late texts, Derrida meditated on Paul Celan's poem ‘Grosse, Glühende Wölbung’, in which the departure of the world is announced. Delving into the ‘origin’ and ‘history’ of the ‘conception’ of the world, this paper suggests that, for Derrida, the end of the world is determined by and from death—the death of the other. The death of the other marks, each and every time, the absolute end of the world.

Dukungan Legislatif Dalam RUU KUHP Untuk Pemberantasan Korupsi: Pro dan Kontra Tindak Pidana Korupsi dalam RUU KUHPDukungan Legislatif Dalam RUU KUHP Untuk Pemberantasan Korupsi: Pro dan Kontra Tindak Pidana Korupsi dalam RUU KUHP

Jurnal Hukum ◽  
2016 ◽  
Vol 31 (2) ◽  
pp. 1721
Author(s):  
Muhammad Aziz Syamsuddin
Keyword(s):  
United Nations ◽  
Criminal Code ◽  
The Other ◽  
Deterrent Effect ◽  
United Nations Convention ◽  
Legislative Support ◽  
The Law ◽  
Shared Commitment ◽  
Crime Of Corruption

AbstractThe spirit of the eradication of corruption is running continually. Various efforts or strategies were arranged to sharpen the power of corruptions’ eradication. One of the strategies is legislation support or comprehend and effective legislation. It was proved by the enactment of Law No. 28 of 1999 on State Implementation of Clean and Free from Corruption, Collusion and Nepotism and also Law No. 31 of 1999 as amended by Law No. 20 of 2001 on Corruption Eradication. The other related legislation such as Law No. 30 of 2002 on Corruption Eradication Commission and the Law 8 of 2010 on the Prevention and Eradication of Money Laundering.  Those Supporting legislations show that there is a shared commitment to eradicate corruption. Indonesia has also ratified the UNCAC (United Nations Convention against Corruption) by Law No. 7 of 2006 on the UN Convention (United Nations) Anti-Corruption. Support legislation is expected to provide a deterrent effect for offenders and protecting the rights of citizens has a whole. Keywords: Legislative Support, Criminal Code Draft, Eradication, Crime of Corruption, Pros and Cons    AbstrakSemangat pemberantasan tindak pidana korupsi terus bergulir. Berbagai upaya atau strategi dibangun untuk mempertajam kekuatan pemberantasan korupsi. Salah satunya adalah dengan dukungan legislasi atau peraturan perundang-undangan yang komprehensif dan efektif. Dibuktikan dengan lahirnya Undang-Undang No. 28 Tahun 1999 tentang Penyelenggaraan Negara yang Bersih dan Bebas dari Korupsi, Kolusi, dan Nepotisme dan Undang-Undang No. 31 Tahun 1999 sebagaimana diubah dengan Undang-Undang No. 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi. Adapun undang-undang terkait lainnya seperti UU No. 30 Tahun 2002 tentang Komisi Pemberantasan Tindak Pidana Korupsi dan UU No. 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. Dukungan legislasi tersebut menunjukkan adanya komitmen bersama untuk memberantas tindak pidana korupsi. Indonesia juga  telah meratifikasi UNCAC (United Nations Convention Against Corruption) dengan UU No. 7 Tahun 2006 tentang Konvensi PBB (Perserikatan Bangsa-Bangsa) Anti Korupsi. Dukungan legislasi ini diharapkan memberikan efek jera bagi pelaku sekaligus melindungi hak-hak warga negara secara keseluruhan. Kata Kunci: Dukungan Legislatif, RUU KUHP, Pemberantasan, Tindak Pidana Korupsi, Pro dan Kontra

Moderne Ikonen

2009 ◽  
Vol 54 (2) ◽  
pp. 123-143
Author(s):  
Bernadette Collenberg-Plotnikov
Keyword(s):  
Mass Culture ◽  
Visual Experience ◽  
Modern Art ◽  
The Other ◽  
Recent Discussion ◽  
Christian Church ◽  
Other Hand ◽  
The Absolute ◽  
Modern Mass

›Ikonen‹ sind heute nicht mehr nur die Ikonen der christlichen Kirche, sondern vor allem die Ikonen der modernen Massenkultur. Beide Arten von Ikonen werden in der neueren Kunstreflexion aufgegriffen: Kunst gilt entweder, verstanden als Erbin der religiösen Ikone, als Phänomen, das Absolutes in singulärer Weise anschaulich er- fahrbar macht. Oder aber die Kunst gilt umgekehrt lediglich als Klasse in der Welt der säkularen Ikonen. Demgegenüber wird im Beitrag erstens die These vertretenwerden, daß die neuere Kunst sowohl Aspekte transzendenter als auch immanenter Ikonen umfaßt. Zugleich ist es aber, so die zweite These, für unser Kunstverständnis charakteristisch, ein theoretisches Kontrastverhältnis zwischen Kunst und Ikone an- zunehmen. Dieses gründet auf einer spezifischen Reflexivität der Kunst, durch die sie sich von der Ikone beiderlei Art kategorial unterscheidet. Today, the word ›icon‹ usually no longer refers to the icons of the Christian church, but to the icons of the modern mass-culture. Both sorts of icons play a key-role in the recent discussion about art: Either art is supposed to be a descendant of the religious icon, a phenomenon that gives us a singular visual experience of the Absolute. On the other hand, art is supposed to be just one class among others in the wide world of the secular icons. In contrast to these two positions this essay contends that modern art comprehends aspects of transcendent as well as of immanent icons. Furthermore, it argues that at the same time it is characteristic for our notion of art to suppose a contrast between art and icon. This contrast is based on a specific reflectivity of art, which marks a categorical difference between art and both sorts of icons.

Genital Call and Genitals on Trial: by Giegold & Weiß (nGbK, 2014)

Screen Bodies ◽  
2016 ◽  
Vol 1 (2) ◽  
pp. 87-91
Author(s):  
Karen Fiss
Keyword(s):  
Sexual Assault ◽  
Male Student ◽  
The Other ◽  
Columbia University ◽  
The Law ◽  
Affirmative Consent

In California, where I live, an affirmative consent law was recently passed: often referred to as the “yes means yes” standard for sexual assault, it is now required of all colleges receiving state funds. Supporters of the law argue that campus rapists can no longer be exonerated because their victims did not resist or were incapacitated by fear, shame, or intoxication. On the other side of the country, a student at Columbia University became an icon in this ongoing legal struggle by carrying her mattress around with her everywhere, including to her graduation, as a sign of protest against the university’s refusal to expel the male student who raped her.

Law’s Contradictions

2018 ◽  
Author(s):  
Nimer Sultany
Keyword(s):  
The Other ◽  
Political Actors ◽  
Political Conflicts ◽  
Other Hand ◽  
The Law ◽  
The One

This chapter analyzes concrete Egyptian and Tunisian cases that showcase the interplay between continuity and rupture. These cases illustrate the lack of a systemic relation between law and revolution. On the one hand, the judiciary that interprets and applies the law is part of the very social and political conflicts it is supposed to resolve. On the other hand, the law is incoherent and there are often resources within the legal materials to play it both ways. Thus, the different forces at work use both continuity and rupture to advance their positions. Furthermore, legitimacy discourse mediates the contradictions between law and revolution in the experience of different legal and political actors. This mediation serves an ideological role because it presupposes a binary dichotomy between continuity and rupture, papers over law’s incoherence by reducing it to a singular voice, and reduces revolution to an event rather than a process.

scholarly journals Creation of Technical Conditions for Use or Infringement – The Meanders of the Warehouse Keeper’s Liability in Light of CJEU Judgment C-567/18 Coty Germany

2021 ◽  
Vol 52 (3) ◽  
pp. 265-282
Author(s):  
Krystyna Szczepanowska-Kozłowska
Keyword(s):  
Property Rights ◽  
Point Of View ◽  
Literal Meaning ◽  
Property Right ◽  
Third Party ◽  
Property Law ◽  
Industrial Property ◽  
The Absolute ◽  
The Law ◽  
Trademark Use

AbstractOne form of industrial property right infringement is stocking for the purpose of offering or marketing. This form of infringement appears both in EU legal acts on trademarks or designs, as well as in national regulations, including those concerning patents. What is specific to stocking when compared to other activities comprising the stipulated exclusivity of the holder of industrial property rights is the fact that the literal meaning of “stocking” does not explain whether the infringing party or the warehouse keeper is the entity that places the goods in storage. The structure of industrial property rights as absolute rights would theoretically permit the view that the law is violated by both the entity that accepts the goods for storage and the entity that places such goods in storage. To determine if there is an infringement, it must be established what the goods being stocked are further intended for. It is not without significance that the finding of an infringement of industrial property rights does not depend on fault or awareness. From the point of view of the industrial property law regime, it is difficult to find arguments against this understanding of infringement by stocking. Since the offeror of goods infringing industrial property rights may be held liable even if the goods have not yet been manufactured, it is conceivable that the entity accepting such goods for stocking is also liable. This interpretation of the concept of stocking would certainly correspond to the absolute nature of liability for infringement.In a recent judgment the CJEU confirmed that the warehouse keeper who, on behalf of a third party, stores goods which infringe trademark rights only creates the technical conditions for trademark use by this third party provided that the warehouse keeper is not aware of that infringement. The CJEU also confirmed that only the person who decides about the purpose of storing the goods can be treated as an infringer. However, the CJEU did not respond to the question regarding whether the warehouse keeper could be treated as an infringer if it pursues the aims of storing the goods at the request of the entity that put the goods into storage.

scholarly journals Description of a new barometer, recently fixed up in the apart­ments of the Royal Society; with remarks on the mode hitherto pursued at various periods, and an account of that which is now adopted, for correcting the observed height of the mercury in the society’s barometer

1843 ◽  
Vol 4 ◽  
pp. 1-3
Keyword(s):  
Royal Society ◽  
The Other ◽  
Chemical Effect ◽  
The Absolute ◽  
The One ◽  
And Control ◽  
Usual Scale

The barometer, here alluded to, may in some measure be consi­dered as two separate and independent barometers, inasmuch as it is formed of two distinct tubes dipping into one and the same cistern of mercury. One of these tubes is made of flint glass, and the other of crown glass, with a view to ascertain whether, at the end of any given period, the one may have had any greater chemical effect on the mercury than the other, and thus affected the results. A brass rod, to which the scale is attached, passes through the framework, between the two tubes, and is thus common to both : one end of which is furnished with a fine agate point, which, by means of a rack and pinion moving the whole rod, may be brought just to touch the surface of the mercury in the cistern, the slightest contact with which is immediately discernible; and the other end of which bears the usual scale of inches, tenths, &c.; and there is a separate vernier for each tube. A small thermometer, the bulb of which dips into the mercury in the cistern, is inserted at the bottom : and an eye­piece is also there fixed, so that the agate point can be viewed with more distinctness and accuracy. The whole instrument is made to turn round in azimuth, in order to verify the perpendicularity of the tubes and the scale. It is evident that there are many advantages attending this mode of construction, which are not to be found in the barometers as usu­ally formed for general use in this country. The absolute heights are more correctly and more satisfactorily determined ; and the per­manency of true action is more effectually noticed and secured. For, every part is under the inspection and control of the observer; and any derangement or imperfection in either of the tubes is imme­diately detected on comparison with the other. And, considering the care that has been taken in filling the tubes, and setting off the scale, it may justly be considered as a standard barometer . The pre­sent volume of the Philosophical Transactions will contain the first register of the observations that have been made with this instru­ment.

Insider Trading in Israel and England, Part II

1972 ◽  
Vol 7 (3) ◽  
pp. 373-410
Author(s):  
Aharon Yoran
Keyword(s):  
Insider Trading ◽  
The Other ◽  
Fiduciary Duties ◽  
The Law ◽  
The One

It is submitted that even if the hapless outsider cannot bring an action for damages because of the existing state of the law regarding fiduciary duties and breach of statutory duties, he still has an equitable remedy of rescission of the contract based on quasi-contractual principles. The crime of fraud, under secs. 13 and 54, respectively, would be made the basis of setting the contract (of sale or purchase) aside. To support this proposition we shall explore the quasi-contractual principles which enable one contracting party, the victim of a crime committed by the other party in entering the contract, to defeat this contract.In Browning v. Morris, in an oft-quoted statement by Lord Mansfield, the following principle was declared: But, where contracts or transactions are prohibited by positive statutes, for protecting one set of men from another set of men; the one, from their situation and condition, being liable to be oppressed or imposed upon by the other; there, the parties are not in pan delicto; and in furtherance of these statutes, the person injured, after the transaction is finished and completed, may bring an action and defeat the contract.

Preventive Confinement of Dangerous Offenders

2004 ◽  
Vol 32 (1) ◽  
pp. 56-72 ◽  
Author(s):  
Stephen J. Morse
Keyword(s):  
Legal Theory ◽  
The Other ◽  
Legal Issue ◽  
Central Theme ◽  
Sexual Predators ◽  
Dangerous Offenders ◽  
New Form ◽  
The Law ◽  
The One ◽  
Constitutional Regime

How to respond justly to the dangers persistent violent offenders present is a vexing moral and legal issue. On the one hand, we wish to reduce predation; on the other, we want to treat predators fairly. The central theme of this paper is that it is difficult to achieve both goals without compromising one of them, and that both are being seriously undermined. I begin by explaining the legal theory, doctrine and practice governing dangerous offenders (DO) and demonstrate that the law leaves a gap in the ability to confine them. Next I explore the means by which the law has overtly or covertly sought to fill the gap. Many of these measures, especially the new form of civil commitment for sexual predators, dangerously conflate moral and medical categories. I conclude that pure preventive detention is more common than we usually assume, but that this practice violates fundamental assumptions concerning liberty under the American constitutional regime.

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