Search results for "TRIM"
showing 10 items of 1942 documents
Taxation of the family with children in charge
2020
[EN] The family institution is fundamental in every society. The family formed within the marriage or couple in fact deserves the economic and social protection on the part of the public Powers. The present study deals with the taxation that surrounds these institutions when there are minors in their charge. Their taxation will be analyzed within the personal income tax and the application of personal and family circumstances to them. First, the taxation of Large Families will be studied since they have the largest number of minors under their protection, then families made up of married couples and couples in fact who have minors in their care and, finally, we will address taxation in the …
Discriminación indirecta por pertenencia a minoría nacional : denegación de prestación de viudedad en el caso de matrimonio celebrado según el rito g…
2021
The commented sentence rejects that the Muñoz Díaz doctrine is applicable to all cases of gypsy marriage. In addition, it considers that the denial of effects to the union celebrated according to said rite is not discriminatory. This conclusion is discussed, understanding that the analysis of the singularities of the gypsy people must lead to the conclusion of the existence of indirect discrimination.
Public policy as grounds for refusal of recognition and enforcement under regulation 2016/1103 and regulation 2016/1104
2021
El orden público es una de las instituciones más conocidas e importantes del Derecho internacional privado. Puede encontrarse como motivo de denegación de reconocimiento y ejecución en varios Reglamentos europeos, entre otros en el Reglamento (UE) 2016/1103 del Consejo, de 24 de junio de 2016, por el que se establece una cooperación reforzada en el ámbito de la competencia, la ley aplicable y el reconocimiento y la ejecución de las resoluciones en materia de regímenes económico matrimoniales, y en el Reglamento (UE) 2016/1104 del Consejo, de 24 de junio de 2016, por el que se establece una cooperación reforzada en el ámbito de la competencia, la ley aplicable y el reconocimiento y la ejecuc…
Financial assets and patrimonial issues in international families
2021
: The paper deals with patrimonial issues in International families and with the European Regulations 1103 and 1104/ 2016 together with regulation 650/2012. The paper particularly focuses on financial assets: Bank Account; Share of Investments Funds; Life Insurance; Virtual assets like criptovalutes; real estate wealth. This perspective implies the need to find the rule governing the succession or the families? patrimonial issues, also taking into account the different rules in the different states concerned of the contracts that govern the circulation of such goods.
Matrimonio y Constitución: Su interpretación evolutiva, desde la igualdad y la libertad
2019
Se defiende en este trabajo la posibilidad de una interpretación evolutiva de la Constitución, más allá de su letra, pero siempre en renovación de su espíritu. Como así se ha observado en las últimas reformas legislativas habidas en las leyes sobre matrimonio In general, the author defends the possibility of an evolutionary interpretation of the constitution, beyond its letter, but always renewing its spirit. As it has been observed in the last legislative reforms in the marriage laws.
Different approaches to marriage downgrading : from an anti-elusive measure to an antidiscriminatory claim
2021
The essay focuses on the different mechanisms of marriage downgrading. Given the principle of ?cross-border continuity? of statuses, limits to this continuity are sometimes admitted and they are placed through downgrading mechanisms. That can occour in the case of same-sex marriages transcription in a Member State which does not allow such marriages, but which does allow samesex registered partnerships. Downgrading mechanism has an anti-elusive function, but it is not without problems in terms of discrimination on the grounds of sexual orientation. A different approach is taken in the case of an opposite-sex couple requesting the downgrading of their marriage, celebrated before the Member S…
Il danno da perdita del rapporto parentale nella giurisprudenza italiana
2018
Il presente lavoro si occupa di uno dei più controversi e complessi temi della responsabilità civile in Italia, ossia quello concernente la risarcibilità dei danni non patrimoniali sofferti per la perdita di un parente. Nonostante l?assenza di una specifica disposizione nel codice civile italiano, la Corte di Cassazione ha stabilito che questi danni possono essere liquidati, ma solo se sussistono condizioni ben precise, determinate dallo stesso Supremo Collegio
Italian assisted negotiation: an additional tool to settle matrimonial property regime cases
2021
The assisted negotiation procedure highlighted the need to distinguish the various forms of justice in view to obtaining decisions that can effectively satisfy the interests of the family. In fact the agreements who discipline the family conflicts attributes a central role to the will of the couple in the collaborative search for suitable solutions for the management of the crisis of the emotional bond.
Getting married or entering into a partnership : the patrimonial issues of choice in french law
2021
In French law, there are only two models of couples between which a choice is really possible to organize their patrimonial relationships: partnership or marriage. But, if the couple intends to organize a transfer of assets between companions both during the union and in case of death, it is definitely marriage that offers more possibilities than partnership. Often, young French couples, who do not wish to marry, either not at the begining of their relationship or not at all, have the idea that, if marriage organizes a legal protection of the couple, the partners have the possibility to provide conventionally equivalent protection. In fact, this idea is wrong.
Pre-marital and pre-unional financial agreements and their circulation in the context of the new EU regulations 2016/1103 and 2016/1104
2021
Regulations (EU) 2016/1103 and 2016/1104 provide spouses and partners with the possibility to conclude agreements for the organization of their property regime but do not detail their content and structure. Moreover, while the possibility to conclude those agreements even prior to the marriage or the conclusion of a registered partnership is a valuable innovation in comparison with other European Regulations in family matters, some choices made by the European legislator on applicable law will likely be source of inconveniences. Furthermore, as for their recognition and enforcement in the participating Member States ? which will be based on the same rules enacted for decisions, authentic in…