“De facto” single real estate complex as an object of taxation in the context of corporate property tax of

The problem of qualification of property became urgent in 2019, when corporate property tax was levied on movable property. Tax authorities began to reclassify movable property into immovable property, using the terms and constructions of civil legislation. This article examines such legal constructs as a single real estate complex, and its impact upon taxation of corporate property. Special attention given to the following questions: 1. What objects can be incorporated into a single real estate complex? 2. Whether the range of objects united by a single technological network can be recognized as a single real estate complex, if the right to ownership is not registered as for a single immovable object in the uniform state register? Based on the analysis of the actual arbitration cases, it is concluded that the concept of a single real estate complex was completely revised by the tax authorities, and then by the courts, violating the goals pursued by the legislator, who tried to encourage corporations to renovate fixed assets, intentionally excluding movable property as the object of taxation in the context of corporate property tax. The author concludes that the interpretation of the terms of civil legislation proposed by tax authorities and established in case law led to unfeasibility of the goals set for the legislator, as well as to violation of the fundamental tax principles.

When an Immovable Object Meets an Irresistible Force

In a period in which much conventional wisdom about American politics has been thrown into question two essential facts remain: the public popularity of the US military remains high relative to any other US institution and the level of partisan polarization continues to climb. Recent crises in US civil-military relations suggest it unlikely that both of these facts can continue to simultaneously be true. This essay therefore introduces the concept of affective polarization to the study of civil-military relations. When a population is affectively polarized, multiple social identities reinforce a disdain within a group for members outside of it. In the contemporary United States, these social identities have coalesced within political parties. While the US military may not be interested in affective polarization, affective polarization is definitely interested in the US military. This essay lays out how, as it continues to evolve into an exercise in fiscal rather than social mobilization, the US military may grow more prone, like most other national institutions, to being swallowed.

Aircraft Mortgage in Indonesia: Alternative Object of Material Guarantee as a Debt Settlement

In the development of material law in Indonesia, it is known both registered objects and unregistered objects that by analogy, registered objects are categorized as immovable objects. In Indonesia, aircraft are being classified as a registered object that can be guaranteed in the form of the mortgage as a debt settlement. Along with the development of law and society, the mortgage regulations are only mentioned briefly in the Indonesian Law of Fiduciary and the Law of Notary Position which state that an aircraft can be guaranteed in the form of a mortgage. However, until recently, any particular regulations regarding aircraft mortgage in Indonesia are not yet available. This research is a normative study that uses historical, statute, and comparison approaches. The problems examined in this study: firstly, how the mortgage as a material guarantee institution in Indonesia is being regulated. Secondly, does the mortgage institution have the potential as an alternative object of material guarantee for aircraft? The result of the study shows that the regulations on aircraft mortgage in Indonesia still refer to the ones in the Indonesian Civil Code. Meanwhile, the institution that has the potential as an alternative object of material guarantee for aircraft is in the form of mortgage because an airplane is a registered object which is analogous to an immovable object. It can be concluded, therefore, that there is a weakness in aircraft mortgage stipulation in Indonesia which may create legal uncertainty and weaken the position of the creditor. Therefore, along with the development of the community and the existence of legal certainty, it is necessary to make an aircraft mortgage law immediately.

Distribution of Inheritance Based on The Principle of Justice According to National Law

Inheritance is an object that has been given by an heir in the form of a moving or immovable object. Distribution of inheritance often causes inheritance disputes between parties who receive an inheritance. The assets and inheritance that are disputed sometimes give harm to parties outside the heirs. The system and rules governing inheritance are very necessary for a country known for its diverse customs, one of which is Indonesia. This study aims to investigate the principle of justice in distributing inheritance based on the compilation of Islamic law (KHI). The method used in this study is library research using various literature and legislation. The results of the study show that the distribution of inheritance among the parties has not referred to the national legal system but is still based on a legal system agreed upon by the parties. They have the right and can use and choose which law to use for their inheritance. Existing laws will always provide and accommodate various forms of taste and justice created in the lives of the general public and in that case, are the same age as an inheritance under various systems and laws and that are truly trusted by the heirs.

Assessing Damage to Archaeological Heritage in Criminal and Administrative Proceedings

The economic assessment of damage to movable and immovable objects considered part of archaeological heritage is a matter of increasing interest, both at the legal level and in terms of government management. The primary reason for this interest is the urgent need to agree on a sound and reliable approach to economically quantifying not so much the cultural value of the damage caused as the civil liability for having caused it in those cases in which it was produced by a harmful human act. Assessment methods require a broad consensus to be considered reliable. The lack of consideration given to this matter has only made the absence of such a consensus more acute. This paper offers a mainly Spanish case-based analysis of the most common valuation methods for both movable and immovable archaeological objects. With regard to movable objects, it examines the problems involved in both the exclusive use of an object’s market price as its cultural value and the lack of justification for the chosen valuation system, concluding that current methods are insufficient. This insufficiency, also perceived by the authors of the expert reports used in the analyzed proceedings, has been dealt with arbitrarily. With regard to immovable object, it concludes that the systems currently used to assess the damage to sites are likewise insufficient, despite having been legally acknowledged in some cases. This paper will thus examine the methods used in environmental assessments—whose parallels with archaeological heritage are clear—and proposes that they be adapted for this purpose.