Beginsel en begrip van verdeling

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Beginsel en begrip van verdeling

Type: Doctoral Thesis
Title: Beginsel en begrip van verdeling
Author: Sikkema, T.H.
Journal Title: Meijers-reeks
Issue Date: 2018-11-22
Keywords: Apportionment
Legal apportionment
Community of property
Acquisition by virtue of apportionment
Abstract: According to art. 3:166(1) of the Dutch Civil Code (DCC) a community of property is present when one or more assets (property rights) belong to two or more co-proprietors jointly. A community will cease to exist when this criterion is no longer met. Termination of a community can take place in various ways. One of these ways to terminate refers to termination via apportionment. With effect from 1 January 1992, the legislature provided for the legal arrangement of apportionment in the law. The legal concept of apportionment has since been regulated in art. 3:182 DCC. Knowing whether or not a legal act should be classified as apportionment is of significant importance for civil as well as for tax law. In this study the focus is on the legal act of apportionment as defined by civil law. In addition, the study exclusively involves apportionment by mutual agreement. The overall aim of this study is to provide an evaluation of the legislative frameworks concerning apportionment as a juridical act according to Dutch civil law, by examining in particular the content and scope of apportionment based on art. 3:182 DCC.
Promotor: Supervisor: Huijgen W.G., Sonneveldt F.
Faculty: Faculty of Law
University: Leiden University
Uri: urn:isbn:9789493019973

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application/pdf Title pages_Contents_Abbreviations 82.34Kb View/Open
application/pdf Chapter 1 94.53Kb View/Open
application/pdf Chapter 2 118.1Kb View/Open
application/pdf Chapter 3 111.8Kb View/Open
application/pdf Chapter 4 141.9Kb View/Open
application/pdf Chapter 5 110.0Kb View/Open
application/pdf Chapter 6 157.7Kb View/Open
application/pdf Chapter 7 145.0Kb View/Open
application/pdf Chapter 8 116.9Kb View/Open
application/pdf Chapter 9 93.00Kb View/Open
application/pdf Chapter 10 81.83Kb View/Open
application/pdf Summary in English 80.92Kb View/Open
application/pdf List of publications_Appendices_Curriculum Vitae 120.8Kb View/Open
application/pdf Propositions 66.35Kb View/Open

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