scholarly journals A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 8 ◽  
Author(s):  
Fabrizio Battisti ◽  
Orazio Campo ◽  
Fabiana Forte

According to Italian legislation for a particular type of real property—lands/areas subject to buildability, but not yet currently buildable—there is a problem related to their “qualification”, or whether or not they must be considered buildable for the purposes of their recurrent taxation. These potentially buildable (POBU) areas, that were previously zoned as “agricultural”, have been rezoned as “general urban planning instruments/regulations” (the General Urban Development Plans or variances, which regulate land governance), whose approval path has yet to be concluded. Their value—the taxable base underpinning their taxation—clearly depends on their qualification (whether or not they are considered buildable). This has produced, in recent years, several disputes between owners and local governments; the law did not give univocal solutions: Today (2019), there is a conflict of case law in relation to considering these areas as being building areas, as it is not clear what estimating procedures should be used. This article is thus based on the assumption that responding to the problems connected with taxing POBU areas must be considered separately from (overcoming, in this way, conflicting case law) the “virtual” qualification of agricultural or buildable area, but must instead, and more simply, be considered as the actual condition it is found in (likelihood of having building potential in the future), and therefore its limitations (present at the time of taxation) and the time necessary for the building to actually be built and not just “potential”. The approach proposed in this article thus offers a solution to the problem that has been raised, by modifying the current de jure approach (defining the moment when the building right is manifested) towards an assessment/appraisal approach (defining the value of the potentially buildable (POBU) area, in relation to its actual conditions). To implement this approach, a methodology—proposing an upgrade of the traditional analytic procedure for the assessment of transformation value has been structured in a way such that consideration may be made of the components characterizing the potentially buildable areas by means of appropriate assessment parameters that go towards forming these areas’ value: These are the market value discount rate of the POBU area in relation to the uncertainty and risk of reaching effective and concrete buildability, and the estimated time needed to complete the procedural path for making the area actually buildable.

2021 ◽  
Vol 15 (2) ◽  
pp. 225-246
Author(s):  
Terezie Smejkalová ◽  
Tereza Novotná

Some of the recent network citation analyses that in continental legal settings have suggested that the most cited decisions (in terms of network citation analysis those with the highest indegree, or authority score) tend to be related to procedural issues, or issues of a more general nature, capable of being referred to in a more varied situations. While it may seem intuitive that decisions with the highest indegree centrality or authority score would settle issues of a more general nature, hence making them more widely applicable to various kinds of subsequent cases, we were wondering, whether this trend would be noticeable in less exposed decisions. To this end, we have conducted a case study within the boundaries of the Czech legal system. We have chosen five decisions containing a chosen keyword based on their indegree centrality in a corpus of Czech apex courts’ decisions. Subsequently, we have constructed eleven strings of decisions (connected to one another by a citation) leading to these five decisions, again paying attention to their indegree. We theorize that the decisions with higher indegree centrality as well as decisions with higher authority score will be cited in situations seeking a case-law argument for either procedural issue, or an issue of a more general nature, or an issue of principle, while the decisions with low indegree centrality or low authority score will be cited for their substantive law merit. This paper seeks to demonstrate how the network analysis in combination with a qualitative approach may serve as a useful approach in further exploring this hypothesis. We show that the actual citation environment in Czech legal setting might be more complex than this hypothesis suggests, but that this methodological approach may be further useful in exploring the normative nature of judicial decisions in non-precedential legal settings.


2019 ◽  
Vol 11 (1) ◽  
pp. 69-92
Author(s):  
Stefano Montaldo

The article addresses the implementation of Framework Decision 2008/909/JHA on the transfer of prisoners in the European Union (EU) and discusses its advances and shortcomings from a twofold perspective: the general features and objectives underpinning the Framework Decision and how these theoretical premises have been put into practice by domestic authorities. First, the article discusses the state of the art of the implementation of this mechanism in Italy and provides relevant data. Second, it addresses the main strategies enacted in Italy by the judiciary, the legislature and the executive power to maximise the impact of the national implementing laws. The analysis demonstrates that these efforts are mainly intended to dispose of unwanted EU citizens and to cope with prison overcrowding, thereby marking a clear departure from the rationale of the Framework Decision. Third, the article focuses on the recurring challenges regarding horizontal cooperation between domestic judicial authorities, with a specific focus on the division of competences between the issuing and the executing authorities in light of the EU and the Italian case law. The article supports the view that the Italian case study can represent a test bed for future quantitative and qualitative improvements in the implementation of this Framework Decision at the EU level.


2014 ◽  
Vol 695 ◽  
pp. 24-27
Author(s):  
Sami Mustafa M.E. Ahmed ◽  
Noor Amila Wan Abdullah Zawawi ◽  
Zulkipli B. Ghazali

Improvement of construction industry will contribute to the economy of Malaysia because it is one of the five sectors used to calculate the national GDP. This fact is encouraging the Construction Industry Development Board (CIDB) of Malaysia to prepare many development plans like Roadmap 2003-2010, CIMP 2006-2015, and Roadmap 2011-2015. Adoption of the Industrialized Building System (IBS) is the step stone for all these plans. CIDB has created an indicator to assess the degree on industrialization for applied building system; IBS score. Furthermore, CIDB has specified the minimum values of this score for the building projects of government and private sector. This paper discusses the effects of adjusting these values on the structural design of an office building. The CIDB method of calculating the IBS score, the moment distribution method of structural analysis and BS8110 code of design will be used to analyze the selected case study.


Agronomy ◽  
2021 ◽  
Vol 11 (10) ◽  
pp. 1926
Author(s):  
Lucia Halbherr ◽  
Harro Maat ◽  
Tiffany Talsma ◽  
Ronald Hutjes

The interconnectedness between climate change and development has generated an increasing interest amongst development organisations to integrate adaptation into government rural development plans in a way that effectively increases resilience at a local level. However, the nature of climate change resilience is widely debated in the literature, and there is a knowledge gap regarding the best way to address adaptation at the interface with development objectives as part of mainstreaming. This paper aims to address this knowledge gap via a case study of a community-based, Climate-Smart Agriculture (CSA) project in Vietnam. A case study approach was applied with fieldwork at one project site, complemented by semi-structured interviews with government stakeholders, key experts, and project leaders of related projects. The analysis identifies five key factors that enhance rural resilience in a smallholder agricultural context: (i) engaging local governments as partners, (ii) considering broader landscape issues such as markets, (iii) providing farmers with support to facilitate adoption of CSA practices, (iv) fostering community capacity building, and (v) promoting adaptive management and scenario planning to deal with uncertainty. The paper concludes that resilience is multidimensional and not solely in line with any one of the approaches dominant in the literature.


2015 ◽  
Vol 811 ◽  
pp. 373-377
Author(s):  
Fabio de Felice ◽  
Antonella Petrillo ◽  
Federico Zomparelli

The Railway transport system is experimenting a deep transformation nowadays. The continuous technological evolution and the raising the standard of living of the population have led today to an increase in the volume of rail traffic, both referred to the passenger and freight transport. Despite railways being a statistically safe form of transportation (due to guidance per rails, professional drivers, etc.) rail accidents may still happen. Safety in railway infrastructure must be understood as the safe performance of their functions by the main components. From this perspective it denotes a growing interest in the issue of safety in railway tunnels. In particular, the analysis of the structural aspects of reliability and maintenance goes to correlate safety analysis. The papers aims to ensure a proper level of safety in railway tunnels, through the adoption of measures of prevention and protection finalized at the reduction of critical situations. In the present study a rigorous methodological approach is proposed for a “typical” Italian railway tunnel.


2020 ◽  
Vol 11 (3) ◽  
pp. 21-32
Author(s):  
Faiqua Tahjiba

Objectives: The aim of this study was to investigate the actual condition of the students of University of Rajshahi (RU) regarding drug abuse and addiction. Using case study method the research was conducted with four objectives: (a) to find out how respondents began drug abuse; (b) to discover the causes of their drug addiction; (c) to understand the process of their drug abuse; and (d) to find out the economic, social and health effects of drug abuse. Methods: Case study method was used in this research. Through snowball sampling 18 drug- addicted students of RU were selected as respondents. In-depth interview with a schedule was used to collect data from the respondents in January 2019. Results: Findings of the study show that the causes of drug addiction included curiosity, frustration, friends’ request, neglect from family and friends etc. The drugs which they usually abused were Yaba, Phensydyle, Ganja (Weed), Chuani etc. Their average monthly expenditure for collecting drugs was in between Taka 8,000-10,000. They collected those drugs from rickshaw pullers at different points within the campus and from Mizaner Mor, Budhpara slum and other places outside the campus. The respondents opined that drugs were available if sufficient money could be spent. The respondents had senior and junior fellow students and local boys as companions while taking drugs. Most of them faced physical problems after taking drugs, and some of them tried to get rid of this curse of drug addiction. Conclusion: The findings of this research show that the rate of drug addiction among the students of RU was quite alarming. Therefore, all stakeholders including the students, guardians, teachers, university authority, the law makers and law enforcing agencies, researchers, civil society, NGO’s and the state must come forward together to combat this formidable foe.


2017 ◽  
Vol 26 (1) ◽  
pp. 87-102
Author(s):  
Alys Moody

Beckett's famous claim that his writing seeks to ‘work on the nerves of the audience, not the intellect’ points to the centrality of affect in his work. But while his writing's affective quality is widely acknowledged by readers of his work, its refusal of intellect has made it difficult to take fully into account in scholarly work on Beckett. Taking Beckett's 1967 short prose text Ping as a case study, this essay is an attempt to take the affective qualities of Beckett's writing seriously and to consider the implications of his affectively dense writing for his texts’ relationship to history. I argue that Ping's affect emerges from the rhythms of its prose, producing a highly ‘speakable’ text in which affect precedes interpretation. In Ping, however, this affective rhythmic patterning is portrayed as mechanical, the product of the machinic ‘ping’ that punctuates the text and the text's own mechanical rhythms, demanding the active involvement of the reader. The essay concludes by arguing that Ping's mechanised affect is a specifically historical feeling. Arising from a specifically twentieth-century anxiety about technology's tendency to evacuate ‘natural’ emotion in favour of inhuman affect, it participates in a tradition of affectively resonant but curiously blank or indifferent performances of cyborg embodiment. Read in this historical light, Ping's implication of the reader in the production of its mechanised affect grants it, from our contemporary perspective, an archival quality. At the same time, it asks us to broaden the way in which we understand the Beckettian text's relationship to history, pointing to the existence of a more complex and recursive relationship between literature, its historical moment, and our contemporary moment of reading. Such a post-archival historicism sees texts as generated by but not bound to their historical moments of composition, and understands the moment of reception as an integral, if shifting, part of the text's history.


2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.


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