scholarly journals Intangible Assets and Goodwill Valuation in the European Union

2019 ◽  
Vol 5 (3) ◽  
pp. 25-30
Author(s):  
Vladimír Kulil
Keyword(s):  
European Union ◽  
Best Practices ◽  
Subject Matter ◽  
Intangible Assets ◽  
The European Union ◽  
Design Quality ◽  
Special Effects ◽  
Valuation Process ◽  
The Subject

European valuation standards TEGoVA have conception for valuation of intangible assets and they formed to conform to International valuation standards (IVS) also to reach worldwide consensus in best practices in valuation process. The process of valuation of intangible influences was also surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and overall in the Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject matter of this paper is a proposal for a method of valuation of intangible effects that will impact assets prices. It deals with proposed procedures for valuation of intangible assets. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, and conflict groups of inhabitants in or near the property, location, provenience and other.

Special Influences Affecting the Price of Real Estate / Zvláštní Vlivy Působící Na Cenu Nemovitostí

2012 ◽  
Vol 12 (2) ◽  
pp. 86-94 ◽  
Author(s):  
Vladimír Kulil
Keyword(s):  
Real Estate ◽  
Subject Matter ◽  
Intangible Assets ◽  
Design Quality ◽  
Special Effects ◽  
The Subject ◽  
The Difference ◽  
Real Estate Prices

Abstract The subject matter of this thesis is a proposal for a method of valuation of special effects that may have impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual and material value of such property without coefficients of merchantability.

Goodwill and Special Influences Affecting the Value of Real Estate

2014 ◽  
Vol 1020 ◽  
pp. 760-764
Author(s):  
Vladimír Kulil
Keyword(s):  
Real Estate ◽  
Subject Matter ◽  
Intangible Assets ◽  
Market Value ◽  
Design Quality ◽  
Special Effects ◽  
The Subject ◽  
The Difference ◽  
Real Estate Prices

The subject matter of this thesis is a proposal for a method of valuation of special effects that will impact real estate prices. It deals with proposed procedures for valuation of intangible assets (goodwill), and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, location and other. The value of special effects can be calculated as the difference between market value and the material value of such property without coefficients of merchantability.

Obywatele Unii Europejskiej – wyborcy Parlamentu Europejskiego – parlamentu ponadnarodowego

2016 ◽  
Vol 14 (3) ◽  
pp. 147-162
Author(s):  
Stefan Marek Grochalski
Keyword(s):  
European Union ◽  
Subject Matter ◽  
European Parliament ◽  
Legal Regulations ◽  
The European Union ◽  
Democratic State ◽  
The Subject ◽  
Direct Elections

Parliament – an institution of a democratic state – a member of the Union – is not only an authority but also, as in the case of the European Union, the only directly and universally elected representative body of the European Union. The article presents questions related to the essence of parliament and that of a supranational parliament which are vital while dealing with the subject matter. It proves that the growth of the European Parliament’s powers was the direct reason for departing from the system of delegating representatives to the Parliament for the benefit of direct elections. It presents direct and universal elections to the European Parliament in the context of presenting legal regulations applicable in this respect. It describes a new legal category – citizenship of the European Union – primarily in terms of active and passive suffrage to the European Parliament, as a political entitlement of a citizen of the European Union.

Part V Judicial Review before the Court of Justice of the European Union, 2 Direct Actions and Judicial Review before the Union Courts

2016 ◽  
Author(s):  
Kreuschitz Viktor ◽  
Nehl Hanns Peter
Keyword(s):  
European Union ◽  
European Commission ◽  
Judicial Review ◽  
Subject Matter ◽  
State Aid ◽  
Access To Justice ◽  
The European Union ◽  
Court Of Justice ◽  
The Subject

This chapter addresses access to justice in the context of centralized enforcement of EU State aid law and judicial review before the Union courts. The subject matter of litigation is State aid measures adopted in particular by the European Commission as the main supervisory body in this field pursuant to Article 108 TFEU. The term ‘access to justice’ is meant to comprise both the various conditions of standing for bringing direct actions against such measures before the General Court (GC), which essentially comprise actions for annulment (Article 263 TFEU), actions for failure to act (Article 265 TFEU), and actions for damages (Article 268 in combination with Article 340(2) TFEU). The chapter also looks at the nature and the types of acts that are possibly subject to judicial review before the GC.

Part I General and Introductory, 4 Subject-Matter Scope: Civil and Commercial Matters

2017 ◽  
Author(s):  
Hartley Trevor C
Keyword(s):  
European Union ◽  
Subject Matter ◽  
Hague Convention ◽  
Case Law ◽  
The European Union ◽  
Court Of Justice ◽  
The Subject ◽  
The Hague ◽  
The Hague Convention ◽  
Civil Matter

This chapter discusses the ‘subject-matter scope’ of Brussels 2012, Lugano 2007, and the Hague Convention. ‘Subject-matter scope’ refers to the scope covered by a measure as regards its subject matter, that is to say the branches and areas of the law to which it applies. For the three legal instruments under consideration, the relevant provisions are contained in Article 1 of Brussels 2012 and Lugano, and Articles 1 and 2 of Hague. A review of case law shows that the distinction between a civil matter and public matter is far from straightforward. There is a significant grey area in which the Court of Justice of the European Union could legitimately go either way.

Introduction

2016 ◽  
Author(s):  
Michael Schillig
Keyword(s):  
United States ◽  
European Union ◽  
Subject Matter ◽  
The United States ◽  
The European Union ◽  
Too Big To Fail ◽  
Reform Legislation ◽  
Conceptual Clarity ◽  
The Subject ◽  
Corporate Insolvency

The Introduction provides a brief summary of the background for the reform legislation on recovery and resolution in the European Union and in the United States, with a particular focus on the ‘too-big-to-fail’ problem. It gives an overview of the content of the Bank Recovery and Resolution Directive, the Single Resolution Mechanisms for the eurozone, and the Orderly Liquidation Authority under the Dodd–Frank Act. It further seeks to provide some terminological and conceptual clarity as regards the subject matter of the book, notably with a view to delineating supervision, resolution, and corporate insolvency. The structure of the book is summarized in outline.

scholarly journals Subject Matter Specialization of European Union Jurisdiction in the Preliminary Rulings Procedure

2019 ◽  
Vol 20 (8) ◽  
pp. 1214-1231
Author(s):  
Matthias Jacobs ◽  
Matthias Münder ◽  
Barbara Richter
Keyword(s):  
European Union ◽  
Subject Matter ◽  
Judicial System ◽  
European Court Of Justice ◽  
The European Union ◽  
Court Of Justice ◽  
European Court

AbstractOver the years, judgments by the European Court of Justice (“ECJ”) have been—sometimes heavily—criticized. While the recent reforms to the EU’s judicial system have addressed the high caseload of the General Court of the European Union (“GC”), the perceived lack of quality of the ECJ’s judgments in preliminary rulings procedures remains an issue. This Article will outline in what way these judgments are criticized and try to examine the root causes of the criticism. It goes on to argue that subject matter specialization is an adequate answer to this criticism and examines how subject matter specialization can be introduced into the European Union (“EU”) judicial system.

Impact of the Lisbon Treaty on Fighting Cybercrime in the EU

2010 ◽  
Vol 11 (3) ◽  
Author(s):  
Marco Gercke
Keyword(s):  
European Union ◽  
Subject Matter ◽  
Lisbon Treaty ◽  
The European Union ◽  
Intergovernmental Cooperation ◽  
The Subject ◽  
The Eu

AbstractDuring the last decade, the European Union has developed several legal instruments addressing relevant aspects of Cybercrime. Cybercrime is in most cases transnational in nature underlining the importance of harmonisation. A solid mandate for the development of legal instruments outside the intergovernmental cooperation was missing. This article first of all provides an overview of approaches so far (II.) as they remain relevant. This highlights the variety of harmonisation approaches and unveils the previous strategies to deal with the subject matter on an EU level. After this the article will point out the changes caused by the successful ratification of theLisbonTreaty and give an outlook on the potential developments in this field (III.).

EMU Reform

2020 ◽  
Author(s):  
Paul Craig ◽  
Menelaos Markakis
Keyword(s):  
European Union ◽  
Monetary Union ◽  
Subject Matter ◽  
Considerable Importance ◽  
Economic And Monetary Union ◽  
The European Union ◽  
Temporal Dimension ◽  
The Subject ◽  
High Level ◽  
Over Time

Discourse concerning Economic and Monetary Union (EMU) reform is complex. This is in part because of the inherent complexity of the subject matter, and in part because the outcome, whatsoever that might be, will not be determined purely by economics. The European Union (EU) is quintessentially the art of the possible, and politics is of considerable importance in determining the parameters in this respect. There is, moreover, a temporal dimension to discussion of EMU reform, which in this context signifies the fact that the likely direction of change emerges over time, with successive high-level reports operating incrementally to lay the groundwork for change. Thus, the key staging posts for the next stage of EMU reform include the Four Presidents’ Report, the Five Presidents’ Report, the Commission’s Reflection Paper, and its 2017 Roadmap for completion of EMU.

Part II Jurisdiction, 12 Exclusive Jurisdiction

2017 ◽  
Author(s):  
Hartley Trevor C
Keyword(s):  
European Union ◽  
Intellectual Property ◽  
Subject Matter ◽  
The European Union ◽  
Exclusive Jurisdiction ◽  
Property Companies ◽  
The Will ◽  
The Subject

The special feature of exclusive jurisdiction is that it has two aspects: not only does it confer jurisdiction on the specified court, but it also deprives all other courts of the jurisdiction they might otherwise have had. It may arise because of the intrinsic importance of the subject-matter for the country concerned, or it may be the result of the choice of the parties. The latter is the case with regard to choice-of-court agreements. This chapter considers the situations in which Brussels 2012 and Lugano 2007 lay down rules of exclusive jurisdiction that apply irrespective of the will of the parties. The relevant provisions are contained in Brussels 2012, Article 24 and Lugano 2007, Article 22. They apply even if neither party is domiciled in the European Union (or Lugano area). This chapter covers immovable property, companies and other legal persons, public registers, intellectual property, and enforcement of judgments.

Sign in / Sign up

Export Citation Format

Share Document