Dissertations / Theses on the topic 'Law for valuating real estate'

This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theoretical part deals with quoting a market price of real estate. I have focused on quoting market prices for the needs of banks to grant loans and credits. Valuating, which has been described in the theoretical part, has been applied on some concrete real estate from 2008 and 2009. The aim of the practical part is to investigate the hypothesis that administrative prices are at the same level with market prices. Based on the generalised results of the investigation from years 2008 and 2009, I have tried to describe some possible development of the prices.

En fastighetstransaktion är inte bara en av de största ekonomiska handlingar en person företar sig under sin livstid utan även en komplex process, varför lagen med tiden har velat reglera processen. En av de viktiga anledningarna till att området behöver utforskas djupare är för att öka förståelsen för riskerna som de involverade parterna löper. Det är framförallt innehållet i köpekontraktet och tolkningen av detta som orsakar flest problem idag. Och här är fastighetsmäklarens kontraktsskapande och rådgivande roll avgörande för utformningen avavtal och dess innebörd. Återgångsklausuler är förmodligen de villkor i avtalet som orsakatflest tvister, framförallt besiktningsklausuler, vilket även utgör uppsatsens centrala del. Syftetär att jämföra och analysera olika besiktningsklausulers utformning för att kunna redogöra förproblematiken kring formulering av dessa och vad som är viktigt att ta hänsyn till vidutformningen av klausulerna. Uppsatsen visar att det finns flera faktorer som är avgörande för villkorens giltighet, exempelvis en begäran om återgång måste finnas med samt tidsfrist för begäran om återgång. Slutsatsen är att det är av stor vikt att mäklaren inte förlitar sig påschablonartade standardklausuler utan anpassar villkoren till varje enskilt fall.
A real estate transaction is not only one of the largest financial transaction a personundertakes in their lifetime but at the same time a complex process, which is why thelegislator over time has wanted to regulate the process. One of the important reasons that thesubject needs to be explored more deeply is to increase understanding of the risks incurred by the contracting parties. It is above all the content of the purchase contract and interpretation of this that cause the most problems today. Here, the real estate agent’s contract drafting and advisory role is crucial for the design of the agreement and its implications. Contingency clauses are probably the conditions in the contract that cause the largest number of disputes, especially inspection clauses, which also constitute the essay's central part. The aim is to compare and analyze different inspection clauses design to account for the problem of formulation of these and what is important to take into account in the design of the clauses. The paper shows that there are several factors that are crucial for the validity of the clauses, for example a request for return must be included and the time limit of the request for return. The conclusion is that it is of paramount importance that the broker does not trust blindly in standard clauses, but rather adapts them to the case at hand.

Real Estate law is the body of rules and regulations with legal codes that concern ownership, development and transactions. Real Estate has grown to be one of the main contributors to the nation's financial system. For decades, the housing market has been such an integral part of the economy. Unfortunately, in the beginning of the twenty-first century lax regulatory oversight led the nation to an economic collapse. Indeed, federal, state and local governments have become heavily involved in solving the downward spiral in the economy. This research focuses on the mortgage crisis in order to show how Real Estate law can in fact, restore the economy when the government has a balance between regulations and market discipline. The intent of this thesis was to study the occurrence of the mortgage crisis, the regulatory authorities and the legal effects of the housing market. Through the analysis of case law and statutes, data, previous recessions, and economic indicators, this thesis examines the key factors in our legal system that should drive reform in our economy. Results suggested that greater efforts to a regulatory structure generate a secure financial system. Thus, the purpose of this thesis is not only to solve our current mortgage crisis but also to mitigate or prevent future crises.
B.A. and B.S.
Bachelors
Health and Public Affairs
Legal Studies

The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pressure) and the impact of relevant case law from the European Court of Justice. It then presented in-depth case studies of three member states: France (example of a well-established REIT regime), Bulgaria (a new accession state) and Spain (a recent REIT regime). The research found an emerging common understanding between member states’ REIT regimes, offering the prospect of a European harmonised REIT form distinguishable from the US model. It also found negative approaches to direct taxation in cross-border situations, and member state concerns about loss of sovereignty and tax base, which should be recognised within any harmonised direct tax regime. The research can claim to be the first comparative analysis of MS REIT regimes to address a common understanding, and thus is relevant to practitioners and academics in the fields of European law and international taxation. It has potential to contribute towards an improved common direct taxation approach and the harmonisation of European REITs within the wider processes of Europeanization. The research was limited to REIT regimes in EU member states, and further research could analyse relevant member state tax regimes outside the 'common understanding' REIT model, and further explores issues of loss of sovereignty and tax base in member states.

This is a dissertation about urban systems; within this broad subject I tackle three issues, one that focuses on an observed inter-city relationship and two that focus on an intra-city phenomenon. In Chapter II I adapt a model of random emergence of economic opportunities from the firm growth literature to the urban dynamics situation and present several predictions for urban system dynamics. One of these predictions is that the older the city the larger and more diversified it is going to be on average, which I proceed to verify empirically using two distinct datasets. In Chapter III I analyze the Residential Real Estate Bubble that took place in Miami-Dade County from 1999 to 2006. I adopt a Spatial-Economic model developed for the Paris Bubble episode of 1984-1993 and formulate an innovative test of the results in terms of speculative intensity on the basis of proxies of investor activity available in my dataset. My results support the idea that the best or more expensive areas are also where the greatest speculative activity takes place and where the rapid increase in prices begins. The most significant departure from previous studies that emerges in my results is the absence of a wider gap between high priced areas and low priced areas in the peak year. I develop a measure of dispersion in value among areas and contrast the Miami-Dade and Paris episodes. In Chapter IV I analyze the impact on tax equity of a Florida tax-limiting legislation known as Save Our Homes. I first compare homesteaded and non-homesteaded properties, and second, look within the subset of homesteaded properties. I find that non- homesteaded properties increase their share of taxes paid relative to homesteaded properties during an up market, but that this is reversed during a down market. For the subset of homesteaded properties I find that the impact on tax equity of SOH will depend on differential growth rates among higher and lower valued homes, but during times of rapid home price appreciation, in a scenario of no differential growth rates in property values, SOH increases progressivity relative to the prior system.

In the present article, the authors analyze the issues related to the Property Taxation on venues that have urban habilitation and/or buildingprojects.In order to accomplish that, the authors examine the basis of the right to build, describe the stages of the constructive administrative procedure as regulated in Law 29090 and, finally, comment on the recent precedent of the Tax Court whichregards the matter.
En el presente artículo, los autores analizan la problemática del Impuesto Predial respecto de predios que cuentan con proyectos de habilitación urbana y/o edificación. Para ello, los autores examinan el fundamento del derecho a construir, describen las etapas del procedimiento administrativo constructivo regulado en la Ley 29090 y, finalmente, comentan el reciente precedente del Tribunal Fiscal al respecto.

Ropeways and cable cars are a means of transportation in the air, which is best known for transporting goods and people across natural obstacles such as lakes, mountains and valleys. Ropeways are tightly associated with alpine areas, but in recent years, a new use has emerged for ropeways. Ropeways have evolved into a personal transport in urban environments and are used to bind together neighborhoods that are separated by urban obstacles such as highways, railways and ports. Urban ropeways have been highlighted both as a way to make efficient use of land space and as an ecologically sustainable transport. Urban cableways are common in South America but has also increased in popularity in Europe. Today we can find urban ropeways in cities such as London, Coblenz and Ankara, and now urban ropeways are also planned for in Sweden. The municipality of Sollentuna and the city of Gothenburg are investigating the possibility of integrating urban ropeway in the public transport system. In conjunction with a new transport system in the air in urban environments, many real estate legal issues that need to be addressed. The aim of the master thesis was to investigate the possible and appropriate approach to acquire rights to the air space in urban environments for ropeways. The study has been carried out as a legal study which has its basis in a groundwork study. In addition to this a supplementary interviews with experts in the field, case studies, studies of cadastral documents and case studies of the planned ropeways in Sweden were conducted. A comparison has been made with other types of ropeways which already exists in Sweden, and with other types of public transport in Sweden. This thesis has been able to show that the three-dimensional property is possible for some urban ropeways. The study shows that there is no special legislation is possible to apply to urban ropeways, but that the Expropriation Act and the Real Property Act are applicable. Easements and three-dimensional spaces are shown to be appropriate rights to the aerial space for ropeways, and there is the possibility of forcible land acquisition. Finally, the thesis gives suggestions on how land access for urban ropeways (and other transport systems in the air) should be done continuously.
Linbanor är ett transportmedel i luften som är mest känt för att kunna transportera gods och människor över hinder som sjöar, berg och dalar. Linbanor är tätt förknippat med alpina områden, men under de senaste åren har ett nytt användningsområde växt fram för linbanor. Linbanor har utvecklats till ett persontransportmedel i urbana miljöer och använts för att binda ihop stadsdelar som skiljs åt av urbana hinder såsom motorvägar, järnvägar och hamnar. Urbana linbanor har lyfts fram som ett sätt att effektivt utnyttja markutrymmet och som ett ekologiskt hållbart transportsystem. Urbana linbanor finns till stor del i Sydamerika, men har ökat i popularitet även i Europa. Idag finns urbana linbanor i städer såsom London, Koblenz och Ankara och nu planeras även urbana linbanor i Sverige. Sollentuna kommun och Göteborgs stad utreder möjligheten att integrera urbana linbanor i kollektivtrafiken. I samband med att ett nytt transportsystem kan komma att använda luftutrymmet i urbana miljöer uppstår många fastighetsrättsliga frågor som behöver besvaras. Det här arbetet syftar till att utreda möjliga och lämpliga tillvägagångssätt för att få nyttja luftutrymmet i urbana miljöer för linbanor. Examensarbetet har genomförts som en rättsdogmatisk studie med empiriskt rättshistoriska och rättssociologiska inslag som har sin grund i en förarbetesstudie. Utöver förarbetesstudien har kompletterande intervjuer med sakkunniga inom området, rättsfallsstudier, förrättningsaktsstudier samt fallstudier av planerade linbanor i Sverige genomförts. En jämförelse har gjorts med linbanor för andra ändamål samt andra kollektivtrafikslag i Sverige. Examensarbetet har kunnat visa på att tredimensionell fastighetsbildning är möjligt för vissa urbana linbanor. Studien visar på att det inte finns någon speciallagstiftning som är möjlig att tillämpa på urbana linbanor, men att expropriationslagen och fastighetsbildningslagen är tillämpliga. De rättighetsupplåtelser som är möjliga att tillskapa är servitut och tredimensionella utrymmen, och det finns möjlighet till tvångsvisa markförvärv. Slutligen ger examensarbetet förslag på hur markåtkomst för urbana linbanor (och andra transportsystem i luften) bör ske fortsättningsvis.

The period of high inflation during the late 1970s and early 1980s forced lenders to reconsider their methods of financing commercial real estate projects. During this period, lenders began experimenting with various new forms of mortgage documentation designed to support innovative financing techniques. Many of the innovative techniques developed included a participation feature whereby the lender, in addition to earning a fixed rate of interest, also participated in either the income from a project or the increased value in its equity, or both. As a result of instituting these techniques, both lenders and developers expanded their view of what a commercial mortgage entails. It is unlikely that lenders will return to viewing their role as that of simple renters of money. Since the law of mortgages in Canada has not been sufficiently flexible to adequately accommodate these innovative techniques, there is a need for reform of the law of commercial mortgages. In this paper, the writer will review the current commercial lending practices and discuss the advantages and disadvantages of the most commonly used forms of participation financing. The conclusion will set out a proposal for the reform of the law of commercial mortgages. Central to its recommendations will be the concept that the commercial mortgage should be regarded as a contract for a debt and not as a conveyance of an interest in property. This concept will allow the commercial lender and borrower the contractual freedom to enter into the bargain that best reflects their financing intentions without being hampered by the historical incidents of a common law mortgage.
Law, Peter A. Allard School of
Graduate

Even in the days of an ever closer European union, Europe contains no less than four different legal cultures with respect to real estate conveyances: the Latin-German notary system, the deregulated Dutch notary system, the lawyer/solicitor system, and the Scandinavian licensed real estate broker system. The latter is of particular interest in that Scandinavian brokers play a far larger role in real estate transactions than their European counterparts.This paper examines and compares the Swedish real estate broker and the Latin notary. The Swedish broker is required by law to act as an impartial intermediary, to provide counseling to both parties, and to assist in drawing up all contracts and other documents necessary for the transaction at hand. To that end, the broker must be active and observant of the particular needs of the parties to the present transaction, always striving to enable them to reach equitable and practical agreements so as to prevent future disputes. In other words, the broker is required to tailor the transaction to fit the needs of the buyer and seller.The Latin notary profession prevails in large parts of the world, particularly the Latin-German parts of continental Europe, and Latin America. While there are divergences in the notarial laws of all countries, the similarities are greater still, and it is correct to speak of a single profession throughout all these countries. The notary carries out several important functions, the nexus of which is the authentication of legal documents. In the preparation of these documents, the notary is required to provide impartial counseling in order to tailor the transaction at hand to fit the will and needs of the parties. To uphold the integra fama of the profession, and to safeguard the proper performance of the notarial functions, lawgivers in all countries emphasize the importance of impartiality and integrity. There are national divergences as to the specific rules of conduct related to impartiality, particularly those concerning what activities are considered incompatible with the notariat, but they rest on common principles. Most importantly, not only must the publica fides be honored, it must be seen in the eyes of the public to be honored. The organization and regulation of the notary profession raises important economic issues, particularly with regard to competition/monopoly and market failures. The discussion of the regulation or deregulation of the notariat is by no means settled. Comparing the two professions, it is striking to see the enormous similarities in the legal frameworks and their respective rationales. Two common features are of particular interest. Firstly, both the Swedish broker and the Latin notary are required to assist the contracting parties in the contract phase, drawing up any necessary documents and counseling the parties as to the implications of the transaction. In that respect, both professions function as tailors to the transaction. Secondly, both the broker and the notary are required to act impartially and independently – impartially visavi the contracting parties, and independently in order to preserve the public faith in the independence and integrity of the professions.The similarities can be summarized as a function on the real estate market: impartial counseling and contract-engineering. This function exists alongside other functions, such as the brokers’ traditional matchmaking, or the registration of property rights. This functional approach may prove very useful in all kinds of analyses of the real estate market, whether of political, legal, or economic nature. For instance, with respect to the merits and/or necessity of the Swedish impartiality rule, those wishing to amend the law and introduce a system of overtly partial brokers acting solely on behalf of their principal have to face the question of what is to become of counseling for the principal’s counterpart. Should the counterpart be forced to choose between hiring their own legal counsel or make do without? Further, those wishing to contest the mandatory notarial intervention in real estate transactions have to face the same question: what is to happen to impartial counseling, given not only to the client but also to the client’s counterpart? Both instances illustrate the common feature shared by the two examined professions: impartial contract-engineering and counseling. To complete the picture and cover the whole arena of real estate transactions, the next logical step is therefore to compare and analyze different systems for registration of property rights. Doing so will hopefully achieve a tool for examining the real estate market that will prove useful indeed, particularly in future discussions concerning European harmonization.

Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, September, 2020
Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, September, 2020
Cataloged from student-submitted PDF of thesis.
Includes bibliographical references (pages 98-102).
In May 2019, New York City (under Mayor Bill De Blasio) enacted its own version of the Green New Deal called the Climate Mobilization Act, a local law to amend its charter and administrative code to achieve certain reductions in greenhouse gas emissions by 2050. The Act comprises a series of ten bills passed by the New York City Council including a tax on paper bags, a green roof mandate, and a process to close oil and gas plants around the city, amongst others. One major portion of this Act is a bill to limit greenhouse gas emissions, caps, on tens of thousands of buildings in the City. This mandate, called Local Law 97 (LL97), is the first of its kind in any large city in the world. This thesis focuses specifically on LL97, which limits carbon emissions on buildings over 25,000 square feet on real estate product types such as, commercial office spaces, healthcare facilities, residential co-ops, condos, and rental apartment buildings. It examines the characteristics and impacts of the law on real estate owners, as well as the city. It diagnoses how owners are responding to the law and where improvements can be made as this model becomes replicated globally through industry surveys. Since its approval in the Spring of 2019, a number of cities have expressed interest in promulgating similar regulations, though little research analysis has been undertaken to fully evaluate the implications of LL97, whether or not the policy falls short of our goals, or if it's even achievable. It finds and later recommends, that amendments to the law, such as carbon credit portfolio trading, the incorporation of additional asset types, and green leases, amongst others, can help to achieve Local Law 97 goals with enhanced success and mitigated burdens on New York City real estate owners.
by Kristopher Stephen Steele.
M.C.P.
S.M. in Real Estate Development
M.C.P. Massachusetts Institute of Technology, Department of Urban Studies and Planning
S.M.inRealEstateDevelopment Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate

The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.

Mäklarbranschen har varit omskriven i media de senaste åren och förra året presenterades det nya lagförslaget på en ny fastighetsmäklarlag. I dag finns det ingen lag som reglerar mäklarens skyldighet att uppvisa budgivningslista efter avslutad budgivning. Dock säger det nya lagförslaget: ”En fastighetsmäklare ska vara skyldig att dokumentera budgivningsprocessen och att överlämna dokumentationen till köparen och säljaren när överlåtelseavtalet är slutet, den ska också syfta till att hindra mäklaren att presentera luftbud och därigenom pressa upp priset.” Syftet med uppsatsen är att ta reda på om lagförslaget kommer att resultera i tryggare budgivningar. Vi vill även ta reda på hur mäklarna ställer sig till budgivningsförfarandet i den nya lagen samt om deras förtroende kommer att stiga hos presumtiva köpare. Avslutningsvis vill vi även ta reda på om köparnas syn på budgivningar kommer att förändras med den nya lagen. Vi har arbetet med artiklar, studerat lagtext, utredningar, remissvar, mailkontakter samt genomfört djupintervjuer med fastighetsmäklare, köpare och en jurist. Mottagandet av den nya mäklarlagen är positivt från nästan alla håll. Man tror på ökat förtroende och en tryggare budgivning i samband med denna lagändring. Vår åsikt är att köparnas syn på budgivningar i framtiden kommer att förändras när de känner en ökad säkerhet med kommande lagstiftning.

The real estate industry have been well publicized in the media the recent years and last year a new draft law of the new real estate agent law were presented. Today there is now law governing the broker’s obligation to present the bidding list upon completion of bidding. However, the new draft law says: ”The broker should be obligated to document the bidding process and when the agreement is met, give the information to the seller and buyer, it should also aim to prevent the broker to present fake bids and thereby push up the price.” The purpose with this essay is to find out if the new law will result in safer auctions. We also want to find out how the real estate agents’ attitude to the bidding procedure in the new and if their trust will rise in potential buyers. Finally, we also want to find out whether the new law will change the buyers’ view on the bidding process. We have been working with articles, studied the text, inquiries, responses, email contacts, and conducted interviews with real estate agents, buyers and a lawyer. The reception of the new law is positive from almost all quarters. Due to the legislative change the, belief is that the trust will rise. The buyers’ view of the bidding process in the future will change when they feel greater safety in future legislation.

Den svenska fastighetsmarknaden är attraktiv. På senare år har branschen upplevt stora framgångar, samt lyckats leverera goda resultat. Det är något som både främjats till följd av vårt överlag låga ränteläge, samt då branschen kännetecknats av en god lönsamhet. Det har även speglats av antalet avslutade fastighetsaffärer, som år efter år resulterat i nya transaktionsrekord. Bara under 2016 bytte fastigheter till ett värde om ca 200 miljarder kronor ägare.  Majoriteten av de transaktioner som sker bolag emellan sker i form av en fastighetspaketering. Orsakerna till detta är flera, men den mest avgörande är de speciella skatteregler som går att utnyttja vid detta avyttringsförfarande.  Möjligheterna till att paketera fastigheter har funnits sedan 2003. Genom införandet av nya regler gällande överlåtelser av s.k. näringsbetingade andelar, skapade man även en möjlighet att ta ut en skattefri kapitalvinst vid överlåtelse av andelstypen. Reglerna var aldrig specifikt riktade mot fastighetsöverlåtelser, utan skulle kunna användas för överlåtelser av alla typer av tillgångar. Dock visade sig reglerna speciellt fördelaktiga för tillgångar med lång avskrivningstid, varav fastigheter är en av dessa.  Genom att ett bolag som avser att avyttra en fastighet gör det i form av en paketering innebär således att man kan undgå att skatta på den kapitalvinst som avyttringen resulterar i. Förfarandet det sker genom kan se ut på flertalet olika sätt, varav detta arbete undersökt den vanligaste formen. Att en majoritet av alla kommersiella fastighetsägare använder sig av avyttringsmetoden innebär, förutom skattefördelar för dem, även kostnader. Dock uppstår majoriteten för samhället i form av stora statliga skattebortfall.  I juni 2015 tillsatte regeringen en utredning som kom att benämnas som paketeringsutredningen. Utredningen syftade främst till att kartlägga den skattemässiga situationen för bolag inom fastighetsbranschen, samt undersöka huruvida fastighetsbranschen kunde anses vara skattemässigt gynnad eller ej. Man avsåg även att undersöka huruvida fastighetspaketeringar har använts som ett verktyg för skatteplanering. Utredningens resultat presenterades den 30 mars 2017.  Detta examensarbete har undersökt hur förändringarna kan komma att slå mot den svenska fastighetsmarknaden och dess aktörer. Arbetet har även syftat till att klarlägga hur paketeringarna i dagsläget sker, samt hur de kommer påverkas om förslagen leder till författningsändringar. Detta genom att både genomföra en djupgående litteraturanalys, samt flertalet intervjuer.  De förslag som presenterats har än så länge bidragit till oro, ovisshet och en ökad misstro. Kritiken från fastighetsbranschen har varit enorm, och vissa som intervjuats har antytt att aktörer på marknaden finner det svårt att veta hur man ska agera. Man har även angett att utredningen innehåller flertalet brister, och att man inte samordnat den med andra kommande förändringar. Flertalet aktörer har även ansett det som mycket upprörande att vissa av förslagen förväntas bidra till höjda bokostnader och ett minskat bostadsbyggande.       Betänkandet är för tillfället (juni 2017) ute på remiss. Svaren ska ha inkommit den 14 augusti, och därefter återstår det att se hur man fortskrider. Utifrån de slutsatser arbetet resulterat i kommer förslagen aldrig antas i sin nuvarande form, men det råder fortfarande en viss ovisshet kring detta. Frågan som avgör bör dock grundas i huruvida man vågar riskera fastighetsmarknadens attraktivitet, och i viss mån då även den finansiella stabiliteten.  Den ovisshet som i nuläget råder på marknaden, samtidigt som transaktionsvolymerna är på rekordnivåer, är ingenting vi klarar av långsiktigt. Inte om vi samtidigt strävar efter en välmående marknad. Aktörer på fastighetsmarknaden har all rätt att vara oroliga. Vi står inför en tid av förändring, dock är det omöjligt att förutspå hur den kommer se ut eller slå. Dock kan vi vara säkra på att marknaden kommer se annorlunda ut än den vi ser idag.
The Swedish real estate market is attractive. In recent years, the industry has experienced great success as well as managed to deliver good results. This is both a consequence of the generally low interest rates, and the fact that the industry is characterized by good profitability. Its attractiveness can also be confirmed by the number of completed property transactions, which seems to set new records year after year. Just in 2016, properties of a value of 200 billion kronor changed owners.  The majority of the transactions between Swedish companies are in form of a property packaging, in which the property is placed within a holding company. There are several reasons for this choice of method, even though the most decisive one is due to taxation purposes. The packaging procedure can be done in several different ways, from which this master thesis has examined the most common one. The possibility to use this divestment method has existed since 2003. This year new tax legislation was introduced, which allowed for capital gains on shares that were held for business purposes to be tax exempt. This made it possible for any company, which intended to transfer a certain property and did this in form of packaging, to automatically avoid taxing the capital gain the transfer resulted in. The legislation was never solely intended for real estate transactions, yet the legislator whished to ease the transaction of any kind of asset. However, the legislation proved to be particularly beneficial for assets with a long depreciation period, of which real estate is one of these. The fact that a majority of all commercial property owners make use of this method results in, besides the tax benefits for them, also costs. However aren’t these anything they will be affected by directly, but will instead arise for society in the form of state tax losses.  In June 2015 the Swedish government appointed an inquiry, which was referred to as the “packaging inquiry”. Its primary aim was to map the tax situation for companies in the real estate industry, as well as investigating whether the real estate industry could be considered tax-benefit or not. The government also had a plan for the investigators to examine whether real estate packaging has been used as a tool for tax planning. The results from the inquiry were presented on March 30, 2017.  This master’s thesis has, based on the inquiry’s results, investigated how upcoming measures may affect the Swedish real estate market and its actors. It has also aimed at clarifying how real estate packaging is currently taking place, and how the method will be affected if the proposed measures will lead to constitutional changes. This by conducting an in-depth literature analysis and several interviews.  The measures presented have so far only contributed to concern, uncertainty and an increased distrust. The criticism from the real estate industry has been huge, and according to interviewees does many market actors find it hard to know how to act in response to the possible upcoming changes. Some has also claimed that the inquiry has been conducted in a faulty way and thus contains several deficiencies. Similarly has some stated that it hasn’t been coordinated with the forthcoming interest rate deduction rules. Criticism has also been received regarding the fact that some of the proposals may imply increased housing costs and a decline in housing construction. This has been seen as very worrying.  The report that the inquiry resulted in is currently (May 2017) submitted for comment. The answers must be submitted no later than August 14, and thereafter it remains to be seen how to proceed. Based on the conclusions this thesis has resulted in, the proposed measures will never be implemented in their present form. However is there still some uncertainty about this. Anyhow, the question that should determine how it all ends should mainly be based on whether or not the government dares to risk the attractiveness of the Swedish real estate market, and to some extent also the financial stability.  The uncertainty that currently characterizes the market, while the transaction volumes are at record levels, is nothing we can manage in the long term. Not if we, at the same time, want to maintain a prosperous market. Change may in the long run be inevitable, but it’s important to remember that it should be implemented correctly and observe the interests of all involved parties. Actors in the real estate market have every right to be worried. We face a time of change, but it’s impossible to predict how it will end. However, we can be sure of that the market will definitely look different from how it is today.

Vi har i denna uppsats försökt belysa och diskutera problematiken med traditionskravet för industrin. Genom en rättsdogmatisk undersökning har vi sökt finna svar på frågorna: vilken effekt har traditionsprincipen för den tunga industrin i dagens samhälle, uppfyller traditionskravet fortfarande de bakomliggande syftena, vilka realistiska alternativ finns det till detta sakrättsliga moment och är det önskvärt att avskaffa traditionsprincipen till förmån för något annat sakrättsligt moment vid köp inom tung industri? Under rubriken

2. Borgenärsskydd genom separationsrätt görs en beskrivning av sakrättsmomenten tradition, avtal och registrering och vilka områden dessa reglerar idag. I 3. Typfall försöker vi genom fyra olika scenarion åskådliggöra och diskutera problemen traditionskravet för med sig för industrin. Till sist argumenterar vi för och emot de olika sakrättsmomenten under 4. Analys.

Vi kom fram till att traditionskravet inte är det mest lämpliga sakrättsmomentet vid omsättningsköp och säkerhetsöverlåtelse. Vid till exempel tillverkningsavtal är traditionskravet omöjligt att upprätthålla. Traditionsmomentet borde istället bli underordnat avtalet vid omsättningsköp och registreringsförfarandet vid säkerhetsöverlåtelser. Inom konsumentköp tillämpas redan avtalet som sakrättsmoment, detta till viss del på grund av den tidigare okunskapen hos konsumenter att tradition var det som gällde för skydd mot säljarens borgenärer. Denna okunskap verkar även finnas hos näringsidkare vilket starkt talar för en övergång till avtal som sakrättsmoment vid omsättningsköp. Registreringsförfarandet måste moderniseras då det nuvarande förfarandet är otidsenligt och innehåller många onödiga formkrav. Vi ger förslag i uppsatsen på hur en modernisering kan se ut, till exempel kan Internet begagnas. Ett modernt registreringsförfarande ger dessutom bra publicitet och borde således användas vid säkerhetsöverlåtelser då detta är eftersträvansvärt för dessa transaktioner.

The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property. A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors. In this thesis it will also be argued that the legal situation is inconsequent. The reason for the inconsistency is that a restriction which stipulates a pre-emption right in a conveyance of real property for consideration is not legally binding. A pre-emption right and a transfer restriction mean the same thing for the acquirer. Both conditions limit the acquirer´s right to transfer the property.

Fastighetsmäklaren har att rätta sig efter fastighetsmäklarlag (1995:400) då han utför sitt arbete. I 12 § fastighetsmäklarlagen står det att fastighetsmäklaren i allt skall iaktta god fastighetsmäklarsed och att mäklaren därvid skall se till både säljarens och köparens intresse. Regleringen innebär att mäklaren i alla situationer har att rätta sig efter god mäklarsed. Fastighetsmäklarlagen är en konsumentfrämjande lag vilket bör innebära att konsumenter genom att läsa lagtexten kan få en klar bild över vilka skyldigheter en mäklare har. Formuleringen i 12 § fastighetsmäklarlagen påvisar närmast innebörden att mäklaren alltid är skyldig att se till båda parternas intressen samtidigt som han därutöver följer god fastighetsmäklarsed i övrigt.

De situationer som i lagtext finns nämnda kring fastighetsmäklarens uppdrag får ses som mäklarens centrala skyldigheter. Bland annat finns det reglering om fastighetsmäklarens; skyldighet att inte bedriva annan förtroenderubbande verksamhet (14 §), rådgivnings- och upplysningsplikt (18 §), ombudsförbud (15 §) m.m. I alla fallen kan mäklarens centrala skyldigheter utvidgas eller inskränkas av vad som följer av god fastighetsmäklarsed.

Fastighetsmäklarens roll som en opartisk mellanman skiljer sig från övriga mellanmän som endast behöver se till sin uppdragsgivares intressen. Mäklarens ersättning utgår i regel en-dast då en förmedling kommer till stånd och då i form av provision. Fastighetsmäklaren har således ett starkt egenintresse av att få fastigheten såld samt att få ett så högt pris på fastigheten som möjligt. Det anses av god mäklarsed accepterat att mäklaren i prisfrågan får se till endast säljarens intresse och således även få sina egna intressen uppfyllda. Mäklaren måste dock i övrigt se till båda parternas intressen vilket innebär att han bland annat måste upplysa köparen om omständigheter som kan tänkas vara av intresse för honom. Mäklarens professionella agerande ställs på sin spets då han får en möjlighet att dra egen ekonomisk vinning genom att påverka prisfrågan, då mäklaren kan undanhålla eller lämna felaktig in-formation till en köpare som kan innebära att priset på fastigheten sjunker. Exempelvis kan mäklaren vid budgivningen lämna simulerade bud, eller berätta att det finns fler spekulanter på en fastighet än vad som verkligen är fallet. Således blir de spekulanter som verkligen är intresserade av att köpa fastigheten mer benägna att höja sina egna bud. Då det inte ställs några krav på att fastighetsmäklaren redovisar för köparen hur budgivningen gått till finns det inga konkreta bevis mot att mäklaren agerat ohederligt. Risken för att bli upptäckt är så gott som obefintlig och det blir mäklarens samvete och professionalitet som avgör huruvi-da han väljer att agera. Att simulera och lämna felaktiga uppgifter är självklart inte förenligt med god fastighetsmäklarsed och det är därför viktigt att mäklare som bryter mot god fas-tighetsmäklarsed straffas.

Att fastighetsmäklaren skall vara en opartisk mellanman, samtidigt som hans ersättning är beroende av hur hög köpeskilling som erläggs, ställer höga krav på honom. Att han i prisfrågan får frångå den opartiska mellanmansrollen följer av god fastighetsmäklarsed och går inte utläsa av lagtext. Det bör göras klarare att mäklarens skyldighet att se till både säljarens och köparens intressen begränsas av god fastighetsmäklarsed då fastighetsmäklarlagen är en konsumentfrämjande lag. Konsumenter bör inte förvirras genom vaga hänvisningar och formuleringar. Att mäklaren trots allt även i fortsättningen bör inneha en opartisk mellanmansroll får anses som klart, då det annars skulle krävas att köparen skaffar ett eget ombud som ser till köparens intressen. Att det är säljaren som ensam ersätter mäklaren motiverar att mäklaren endast ser till säljarens intresse i prisfrågan då det annars inte skulle finnas några större ambitioner av mäklaren att försöka få ett så bra bud som möjligt på fastigheten. Säljarens intresse av att anlita en fastighetsmäklare torde i så fall försvinna då mäklaren inte skulle garantera att ett högre pris erhålls än om säljaren själv skött förmedlingen.

The estate agent has to follow the rules for estate agents in Fastighetsmäklarlag (1995:400) when he performs his work. The 12 § direct that the estate agent has to follow good customs in all his work, and he has to fulfil both the vendor and the purchasers interests. The legislation states that the estate agent, in all situations, has to take good customs into account. This means that the estate agent does not have to take both parties interests into consideration in questions concerning the price and is allowed to act only in the favour of the vendor.

Fastighetsmäklarlagen is a legislation which promotes the consumers interests, which should mean that consumers can get a clear image of the legislation by reading the words of the Act. The wording of the 12 § gives the reader the impression that the estate agent always is obliged to look into both parties interests, and in addition to that, follow good customs. The estate agent´s main obligations are directed in the legislation, but all the obligations can be restricted or increased depending on what follows from good customs.

The estate agent is in general compensated by commission only when a property is sold. It is therefore in the estate agent’s own interest to sell the property for as much as possible. In situations concerning the price it is acceptable by good custom that the estate agent, only has to look into the vendor’s best interest, and therefore the estate agent also gets his own interests fulfilled. The professional acting by the estate agent can be doubted as he has the opportunity to receive a bigger compensation by influencing the price, since the estate agent can withhold or leave incorrect information to the purchaser, which can conduct the price to decrease. For example the estate agent can in the bidding situation present feign bids or act like there is more prospective buyers for the property than there really is. Thus the prospective buyers, which really are interested in buying the property, become more demanded to raise their bids.

Since there is no requirements that demand the estate agent to present information for the purchaser about how the bidding has proceeded it is difficult to prove that the estate agent has acted against good customs. The risk to be discovered is almost non-existent and instead it is the estate agent’s own conscience and professionalism that decides how he choose to act. To present feign bids and incorrect information is obviously not appropriate by good customs and it is therefore important that those estate agents which act against good customs are punished.

The estate agents are expected to put both parties interests first, at the same time as their compensation depend on the purchase price, this put high demands on the estate agent’s acting. By the wordings of the regulation in fastighetsmäklarlagen, it is not possible to make the conclusion that the estate agent does not have to take the purchaser’s interest into con-sideration in situations concerning the price. It has to be more obvious that the estate agent’s duty to take both parties interests into consideration is depending on good customs, since fastighetsmäklarlagen is a legislation that promotes consumers. Consumers shall not be confused by unclear references and expressions.

The estate agent should continue to fulfil both parties interest; otherwise it would be necessary for the purchaser to engage his own agent, who can fulfil his interests. Since it is the vendor alone that compensates the estate agent, it is justified that the estate agent only takes the vendor’s interests into consideration, in questions concerning the price.

This paper defends Israel's expropriation of property under the Absentee Property Law within the state’s pre-1967 borders on constitutional grounds, but holds that the Law’s increased use in the region of East Jerusalem is invalid under Israel's constitutional scheme. This distinction turns upon the state’s application of the Law for necessary purposes. I hold that Israel’s justification for breaching human rights explicitly protected must be based on the state’s need to preserve its foundational ideology and national purpose in times of extra-normal circumstances. Israel may act undemocratically only to the extent imperative to preserve the Jewish nation and the existence of the Jewish state for generations to come.

Magistro baigiamajame darbe analizuojami nekilnojamojo turto apmokestinimo ypatumai Lietuvos Respublikoje, Čekijos Respublikoje, Ispanijos Karalystėje, Armėnijos Respublikoje bei Kazachstano Respublikoje. Didžiausią dėmesį skiriame Lietuvos Respublikos nekilnojamojo turto mokesčio įstatymo, priimto 2005 m. birželio 7 d., įsigaliojusio nuo 2006 m. sausio 1 d. ir sukėlusio daug prieštaringų vertinimų, analizei.
In this Master thesis the greatest attention is paid to the Law on Immovable property tax of the Republic of Lithuania, which has been valid since the 1st of January in 2006. According to this Law, the Real Estate, owned by Individuals and used for commercial purposes was taxed for the first time. Wondering if it was useful and socially correct for the Legislator to enact such the Law, which caused a lot of endless and contradictories discussions, we objectively analyse different opinions of Lawyers, Economists, other Specialists and Politicians, related to this problematic topic, also declaring our position on the same question. Further in the thesis it is dealt with separate elements of the Real Estate tax: such as object, tax payers, rates, privileges and etc. Also discussing problems related to the taxable value of Real Estate. At the end of the first chapter, it is analysed the perspectives of this tax, discussing the idea of Universal Taxation of Real Estate in the Republic of Lithuania. In the beginning of the second chapter it is studied the EU politics on the direct taxation (which includes the taxation on Real Estate). Furthermore, in the second and third chapters it is analysed peculiarities of Real Estate tax in the Czech Republic, Spain, Armenia and Kazakhstan. At the end of this Master thesis, we present conclusions and model some suggestions how to make this Law on Immovable property more effective in the Republic of Lithuania.

Behavioral economics is widely recognized as a rising field in economics, one whose discoveries and implications are not yet completed or understood. At the same time, economic theory plays an enormous role in our governmental and legal system. In particular, the Coase Theorem and its implications have affected nearly every area in the field of law and economics. This paper proposes a experimental test of Coasean bargaining in situations using two competitive players whose payoffs depend on minimizing their costs of mitigating the externality. A rational player’s action can be predicted ahead of time, and the rationality of the game’s outcome can be objectively measured. If behavioral effects found in consumer goods situations by other experimenters carry over to competitive business situations, then a substantial review of law regarding such situations is in order.

Magistriniame darbe kalbama apie nekilnojamojo daikto išreikalavimą iš sąžiningo įgijėjo. Aptariamos sąžiningo įgijėjo ir nekilnojamojo daikto sampratos. Kalbant apie sąžiningo įgijėjo sampratą, išsamiau, remiantis tiek teisinės literatūros, tiek teisminės praktikos analize, aptariamas sąžiningumo vertinimas bei supratimas. Tai pat darbe paliečiamas sąžiningo įgijėjo ir savininko atribojimas. Nekilnojamojo daikto sąvoka, kaip nesukelianti didelių teisinių diskusijų išreikalavimo iš sąžiningo įgijėjo kontekste, aptariama tik trumpai. Daugiausia dėmesio šiame darbe skiriama situacijų, kada nekilnojamasis turtas gali būti išreikalautas iš sąžiningo įgijėjo, analizei. Plačiausiai iš jų aptariamos išreikalavimo galimybės, kai nekilnojamasis daiktas įgytas neatlygintinai, varžytinėse ar nusikaltimo (įvykdyto perleidžiant nekilnojamąjį daiktą asmens, nesančio savininku) pasekoje. Taip pat trumpai aptariamos ir kitos situacijos, kai nekilnojamasis daiktas, gali būti išreikalautas iš sąžiningo įgijėjo. Darbe aprašomi nekilnojamojo daikto išreikalavimo būdai ir pasekmės, daugiau dėmesio skiriant vindikacijai, trumpai aptariant restituciją (kaip galimą varžytinių negaliojimo pasekmę). Autorė taip pat pateikia naują požiūrį į nekilnojamojo daikto išreikalavimą ir jo pasekmes iš sąžiningo įgijėjo. Dėl darbo apimties reikalavimų, magistriniame darbe buvo išsamiausiai aptariamos tik Lietuvos nekilnojamojo daikto išreikalavimo praktinės bei teorinės problemos, nesigilinant į užsienio šalių... [toliau žr. visą tekstą]
Master work refers to exaction of the real estate property from innocent acquirer. The perceptions of the innocent purchaser and immovable object were discussed. Analyzing the concept of innocent purchaser in more detail and in accordance with both the legal literature and case law analysis, the evaluation of fairness and understanding were made. This work also touched a division between innocent purchaser and owner. The concept of real estate object as issue that do not create a major legal debates in the context of exaction from the innocent purchaser were discussed only briefly. This master work focuses on analysis of situations in which real estate property may be exacted from the innocent acquirer. The possibilities of exacting real estate property which acquired free of charge, during competitive bidding or in crime (if a transfer of real estate property were made by person other than the owner) were most widely discussed. The situations where the real estate property may be exacted from just acquirer are also briefly discussed. The master work describes the methods and consequences of exacting real estate property by putting more emphasis to vindication and briefly discussing restitution (as a possible consequence of invalid competitive bidding). The author also provides a new approach to the exaction of real estate property from a just acquirer and its consequences. On the scope of work requirements, the master work had comprehensively discussed only practical and... [to full text]

Vad är avkastning? Trots att de flesta är bekanta med ordet är det ett svårdefinierat begrepp.

Avkastning kan även definieras på olika sätt i olika sammanhang. Detta kan illustreras med hjälp av ett exempel i form av en investering i en andel i ett aktiebolag. Bolagets vinst kan komma aktieägarna till del på två sätt, dels i form av utdelning, dels i form av att aktien ökar i värde. Ett snävt synsätt på avkastning skulle omfatta endast utdelningen, medan ett vidare begrepp inkluderar värdeökningen.

Normalt tänker man sig att avkastningen av viss egendom tillfaller egendomens ägare, och att denne är fri att förfoga över densamma. Fråga uppkommer dock om vem som har rätt till avkastningen i en rad olika situationer, såsom vid panträtt, köp, återtaganderätt. Rätten till avkastning i de olika fallen har behandlats på olika sätt av lagstiftaren. Denna uppsats behandlar hur rätten till avkastning från ett visst förmögenhetsobjekt har reglerats i svensk rätt, med utgångspunkt i en rad olika rättsförhållanden.

Inledningsvis behandlas begreppet avkastning med utgångspunkt i ekonomisk litteratur. För att avgöra vad som kan anses utgöra avkastning studerar, och diskuterar, författaren även vilka funktioner möjligheten till avkastning fyller. Därefter integreras det ekonomiska perspektivet med juridiska aspekter, i syfte att klargöra vilka inkomster som, i juridiskt hänseende, behandlas som avkastning. Författaren diskuterar härvid även samspelet mellan det ekonomiska livet och juridiken.

Efter begreppsdiskussionen behandlas hur rätten till avkastning regleras i de olika rättsförhållandena köp, panträtt, retentionsrätt samt återtaganderätt. Utifrån regleringens innehåll och de aspekter på avkastning som framkommit tidigare i uppsatsen, diskuterar författaren huruvida en enhetlig tanke står att finna bakom valet av reglering. Därefter utreds vilka intressen som bör beaktas vid bedömningen av rätten till avkastning, i de fall där lagstiftning saknas. Slutligen gör författaren en avvägning mellan dessa intressen i några rättsförhållanden för vilka lagstiftning angående rätten till avkastning saknas.

This essay investigates the integral linkages between Gothic spaces and Gothic masculinities in three texts: Horace Walpole’s The Castle of Otranto (1764), Jane Austen’s Pride and Prejudice (1813), and Emily Brontë’s Wuthering Heights (1847). At the core of this examination is architecture, or more specifically, the physical constructions and built environments that comprise a man’s property. I explore how a man uses his property to construct, legitimize, and perform his identity. In the Female Gothic, the home is a place of anxiety for women, where patriarchal dominance and violence reign to constrain female agency. I argue that the home is also an anxiety-ridden space for men, who are similarly tyrannized by a force they have limited power to fight against: legality. The issue of legally legitimized property ownership as a means of defining masculine selfhood in these texts lead men to extreme, and arguably unnatural, resorts to cling to their coveted status as autonomous property holders and virile men. In short, I aim to define a specifically Gothic masculinity. Yet, by using Pride and Prejudice, I will argue that this Gothic masculinity is not limited to Gothic texts.

The Irish Hills Natural Reserve Conservation Plan is a unique component of the Cityof San Luis Obispo’s green belt that provides a number of hiking and mountain bikingtrails within a short distance from the downtown core as well as ensures that valuablehabitat be preserved into the future. As the subject of my thesis project, IHNR presented the opportunity to pursue an aspect of city planning that can often be over-looked and, conservation planning. Conservation planning is an important element of the planning profession in that it incorporates such elements into the future growth of cities. With proper planning it is possible to foresee future development patterns and thus be able to designate and protect high value natural resource areas as open space, in order to preserve and protect their resources. In addition to setting the guidelines for preserving and protecting the natural resources and important habitats of Irish Hills, the conservation plan has a secondary effect of ensuring the future health of the surrounding habitats.

Cílem diplomové práce je přehledné srovnání právních úprav daně nemovitostí ve vybraných státech EU. Jedná se o rozsáhlejší práci s 86-ti stranami vlastního textu. Kromě úvodu a závěru má práce tři kapitoly: I. Česká právní úprava, II. Německá právní úprava, III. Daň z nemovitostí ve vybraných státech EU. První dvě kapitoly podrobně popisují právní úpravy v České republice a Spolkové republice Německo. Třetí kapitola obsahuje přehlednou tabulku srovnání daně z nemovitostí celkem 15-ti vyspělých evropských ekonomik, kdy u každého státu je popsáno označení daně, předmět/subjekt daně, je zde uveden základ pro vyměření daně, sazby a výpočet daně a v neposlední řadě je uvedeno komu přísluší daňová pravomoc. Práce je zakončena podrobným závěrem, který shrnuje českou a německou právní úpravu, zejména obsahuje část analyzující odlišné prvky zdanění nemovitostí, z kterých jsou vyzdvihnuty možné inspirace pro českou legislativu. Práce obsahuje přehled použité literatury a to jak české tak i zahraniční.

Expropriation är ett betydelsefullt verktyg för att lösa markåtkomstfrågan i syfte att tillgodose samhällsutveckling på allmän nivå. Bestämmelserna kring åtgärden återfinns i expropriationslagen (1972:719), ExL. I ExL anges processen för ianspråktagandet, för vilka ändamål expropriation får ske och regler om vilken ersättning som ska utgå. I Sverige är äganderätten till viss del skyddad med bestämmelser i både regeringsformen (1974:152), RF, och art. 1 i tilläggsprotokollet till konventionen om skydd för de mänskliga rättigheterna och de grundläggande friheterna. Det framkommer bland annat att expropriation enbart får ske för ett i samhället angeläget allmänt intresse.  Den här uppsatsen har haft för avsikt att besvara frågor kring hur ofta expropriationsärenden löses i domstol under en viss period om 15 år och för vilka ändamål dessa gäller. Uppsatsen ämnar även att undersöka om det går att se några trender i resultatet över tid samt jämföra resultatet med äldre statistik på området. Vidare har en allmän frågeställning kring expropriation och dess motiv varit en närvarade sak att ifrågasätta då åtgärden är något av ett kontroversiellt ämne i samhället. Till hjälp har doktrin inom markjuridiskt område, lagtext, förarbeten och praxis studerats. Den större delen av arbetet har avsett arkivstudier och insamling av beslutsunderlag från staten, myndigheter och kommuner. Samtliga källor och underlag har bidragit till den sammanställning som har besvarat och fullföljt uppsatsens syfte.  De slutsatser som kunnat dras är att antalet expropriationsärenden som tagits upp i domstol under perioden som undersökningen avsåg var få. Jämfört med vad äldre utredningar av liknande frågeställning har angett följer uppsatsens resultat den generella nedåtgående trenden som kan observeras. Det ändamål som domstolsärenden främst har gällt är tätbebyggelse, som över tiden också varit det mest vanligt förekommande. Anledningen till det resultat vi har funnit är att i de allra flesta fall löses expropriationsärenden före domstolens inblandning genom frivilliga överenskommelser. Det går också att konstatera att det finns alternativ lagstiftning att tillgripa i många av de situationer som återfinns bland de uppräknade ändamålen som expropriation kan sökas för, och som premieras före exproprinella åtgärder. Trots att antalet expropriationsärenden är få, fyller åtgärden ändå en viktig funktion för samhället i stort. Expropriation som en sista utväg gynnar effektiv hantering av samhällets resurser samtidigt som det för den enskilde individen skapar förutsättningar för trygga investeringar i fastigheter.
Expropriation, or compulsary purchase, is a meaningful tool when in need to solve land access for a public purpose in our society. The legislation of expropriation is in the swedish law Expropriationslagen (1972:719), ExL. ExL regulates the process for access, for what use and which compensation should be paid. The ownership of property rights are in Sweden partly protected by both The Constitution of Sweden (1974:152), RF, and art. 1 Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms. It appears, among else within these terms, that expropriation can only be used entirely alone for a matter of a pressing public interest.  The aim of this thesis is to answer questions about how often during a period of 15 years an expropriation case is being settled in court, for what purposes, and if there are any similarities over time or in comparison to eldery statistics in the field. A general question about the motives for exproprinational use has been a pressing topic to handle since expropriation itself is a controversial element in our society. Doctrine in the land legal field, legislation, legislative work and praxis has all been used to answer this thesis questions. The main part of the work has been dedicated to archive studies and collecting informed decisions from the swedish government, authorities and local municipal authorities. Our result constitutes a combining of all of the sources, which have answered and fulfilled the aim of this thesis.  The conclusion that has been drawn from our results is that expropriation cases solved in court during the chosen period of time were few. In comparison to what eldery investigations in the matter had shown, the own observed result is following the same declining trend. The foremost occuring use of expropriation was for urban agglomeration development, which is also in line with the previous statistics. The reason behind our findings is that most expropriation cases are, before involving the juridical system, able to reach a non-compulsory settlement. It is also possible to state that there are alternative legislation to resort for many situations among the possible usages of expropriation, that are to premier before use of expropriation measures. Even though the usage of expropriation has been limited to a small number of occasions, the existence of the action fills an important social function in our society. Expropriation as a final resort for land access favors both effective handling of resources and creates safe property investments for the individual.

Ideally, land use policies correct for negative externalities. However, the barriers they impose on individuals and communities have serious implications. Existing studies on this topic focus on singular, specific areas because land regulation is determined at the local level and varies extensively across the nation. Furthermore, current housing literature focuses on the “norm” of single family housing. This ignores the changing attitudes toward different types of dwellings. My study examines local regulatory environments across the nation by using Gyourko et al. 2008’s Wharton Residential Land Use Regulation Index, which develops a comparative scale for the otherwise impossibly varied regulatory environments. I also use micro data from the American Community Survey to see individual housing choices. Then, with a custom-made dataset from these two sources, I use empirical regression analysis to study the effects of land use regulation on people’s housing decisions, specifically the choice between a single-family house and a multi-family apartment complex. My results show that more restrictive regulation makes a person more likely to rent their home as well as occupy a multi-family apartment complex as opposed to a single-family home.

Det vanligaste sättet att organisera filantropisk verksamhet i Sverige är genom stiftelser. Enligt stiftelselagen räknas stiftelser som juridiska personer, och är därför generellt sett skyldiga att betala inkomstskatt. De kan dock på olika sätt bliskattebefriade om de bedriver en verksamhet som främjar ett kvalificerat allmännyttigt ändamål. Just stiftelsers ändamål är därför intressant ur skatterättslig synpunkt.  Syftet med studien är att beskriva och fastställa gällande rätt i 7 kap. IL avseende hur stiftelser som främjar det allmännyttiga ändamålet Omsorg om barn och ungdom ska inkomstbeskattas, samt vilka rekvisit som ska vara uppfyllda för att ändamålet ska anses främjat. Därtill följer att redogöra för hur stiftelser som bedriver sådan allmännyttig verksamhet i specifikt fastigheter i enlighet med 7 kap. 21 § IL ska inkomstbeskattas på den inkomst som följer av verksamheten i fastigheten, och därmed även fastställa vilken skatte- och avgiftsplikt som gäller för fastigheten enligt 3 kap. 4 § FTL. Studien har genomförts med hjälp av en rättsdogmatisk metod vilket traditionellt sett betyder att man fastställer gällande rätt. De allmänt accepterade rättskällorna har studerats i enlighet med rättskälleläran. Kravet för att det allmännyttiga ändamålet ska vara uppfyllt är att det måste handla om specifikt omsorg, och inte endast någon typ av barn- och ungdomsverksamhet.Stiftelser som inom ramarna för ändamålskravet främjar det kvalificerade allmännyttiga ändamålet omsorg om barn och ungdom, och även uppfyller kraven i verksamhetskravet och fullföljdskravet enligt 7 kap. 4-6 §§ IL, kan om de till övervägande del använder en viss fastighet i verksamheten bli undantagna från skatte- och avgiftsplikt på fastigheten i form av vanlig fastighetstaxering enligt 3 kap. 4 § FTL, och därmed även bli undantagna från skattskyldighet på den inkomst som kommer från fastigheten enligt 7 kap. 21 § IL.

The aim of this diploma thesis is to analyse development in arranging of the real estate transactions in the Czech Republic after 1989 and describe contemporary condition. Contemporary condition was analysed as unsatisfactory. There does not exist any law that would regulate real estate market, neither is there a duty to proof a professional training or ability for the business. Real estate agencies do not have a good reputation in the Czech Republic and with many citizens they are unfavourable. As a reaction upon contemporary unsatisfactory situation, the Economic Bureau of the Czech Chamber of Deputies elected an operative group that is supposed to maintain a survey of the contemporary situation in the real estate market and suggest possible solutions. This work aims also to analyse the suggested solutions and to supply solutions that would be missing.

Förmögenhetsrättens allmänna del består av två delar, sakrätten och obligationsrätten. Denna allmänna del hanterar problem som är gemensamma för olika typer av avtal. Problemen som uppstår berör ofta både krav på betalning och krav på egendom varför det är av vikt att se till både obligationsrätten och sakrätten.

Den typ av avtal som utreds i uppsatsen är depositionsavtal, vilka är föga reglerade i lagtext. Handelsbalken, där deponering delvis är reglerat, kan upplevas som svårförståelig för gemene man eftersom texten inte förändrats sedan sjuttonhundratalet. Deponering av gods förekom dock redan på den tiden och på grund av det är lagtexten fortfarande fullt tillämpningsbar. I en deponeringssituation deponerar deponenten godset hos depositarien, som har till uppgift att förvara och vårda godset enligt avtal parterna emellan. Deponenten är fortfarande ägare av godset och kan därmed när som helst tillämpa sin vindikationsrätt, det vill säga hämta ut godset. Enligt lag har dock depositarien retentionsrätt i godset, vilket innebär en rätt att hålla inne godset till dess att betalning erhållits för depositariens nödvändiga kostnader.

Lämnar depositarien godset vidare till tredje man uppstår en kontraktskedja i vilken parterna har olika anspråk och skyldigheter mot varandra. Lämnar depositarien ifrån sig godset utan deponentens vetskap föreligger det ett kontraktsbrott. Tredje man besitter då deponentens gods trots att det inte föreligger något avtal parterna emellan. Deponenten har en möjlighet att tillämpa vindikationsrätten direkt mot tredje man. Tredje man har dock haft utlägg för nödiga kostnader och har därmed en fordran på depositarien. Fordran leder till att tredje man har retentionsrätt i godset. Retentionsrätten, en obligationsrättslig rättighet, är i scenariot starkare än den sakrättsliga vindikationsrätten. Följden blir att deponenten inte kan få ut godset förrän tredje man ersatts för nödvändiga kostnader.

 

 

 

Problematiken har utökats då lagen avtalas bort och standardavtal istället tillämpas. I standardavtalet NSAB 2000 regleras det att tredje man har panträtt istället för retentionsrätt i godset. Panträtt är en mycket starkare säkerhetsrätt än retentionsrätt eftersom panträtt ger realisationsrätt. Rätt att hålla inne annans gods har därmed övergått till en rätt att sälja annans gods.

Problem som uppstår i kontraktskedjor, där rättigheter ställs mot varandra och det föreligger anspråk och skyldigheter mot olika parter, behöver utredas. Ett annat problem är att handelsbalken, vilken reglerar området, är ålderdomlig och svår att tillämpa. Handelsbalken har fått en sekundär betydelse då den avtalas bort och området istället regleras genom standardavtal.

A formação territorial do Brasil foi marcada por duas grandes características: a grande extensão das propriedades e a indefinição quanto aos seus limites. Se em um primeiro momento a sua aquisição se dava por concessões feitas pela Coroa Portuguesa, ou pela simples ocupação, com o passar do tempo também surgiram vendas entre os próprios particulares. Com estas características, uma questão inevitável surge já no final do século XIX na doutrina e jurisprudência brasileiras: havendo divergência entre a área tratada e a efetivamente apurada, a quem cabe a responsabilidade? O primeiro problema é o do direito aplicável: Ordenações ou Direito Subsidiário? E, neste último caso, qual seria o direito? Os Códigos Civis de 1916 e de 2002 trouxeram em seu bojo artigos tratando especificamente da questão. Contudo, permaneceram dúvidas, em especial quanto à natureza da proteção concedida às partes chave de todo o sistema. O presente trabalho pretende demonstrar, com base em subsídios históricos, que a solução tradicionalmente adotada a cisão das vendas entre ad corpus e ad mensuram é inadequada, propondo um outro modo, resgatado do passado, de se compreender o tema.
The territorial evolution of Brazil is regarded by two important characteristics: the great extension of the land properties, and the unclear definition of its limits. At first, the acquisition of land occurred by concession of the Portuguese monarchy or simply by the territorial occupation. Later on, there would be a land trade between commoners. By the end of the nineteenth century, the characteristics of the land occupation bring about an unavoidable question to the legal thinkers and court decisions: who should be responsible in case of divergence between the contracted dimensions and the found dimensions ? The first problem regards the applicable law. Portuguese \"Ordenações do Reino\" or the \"Direito Subsidiário\"? And, on the latter case, what would be the solution? The Brazilian civil codes of 1916 and 2002 brought within articles regarding the question. Nevertheless, there is still uncertainty, especially concerning the nature of the legal protection given to the parts - the key of the whole system. The aim of the present work is to demonstrate that, based on the historical facts, the solution traditionally adopted - the division of the purchasing agreements, between ad corpus and ad mensuram selling - is inappropriate. In addition, the work proposes a distinctive way of understanding the topic, based on the past.

This research will focus on the influence of legislation (as indicated in this research) on the investment decision in residential income-producing property. Assumptions, as recorded in the hypothesis of this study, indicate that the legislation had a changing influence on the investment decision in residential income-producing property in comparison to the time period prior to the promulgation of the legislation. The research methodology will be based on a comparative analysis of the current legislation and the proposed Draft Amendment Bill. This analysis will be tested by means of a case study analysis incorporating a phenomenological study based on written data. The problems, sub-problems and hypothesis will be addressed and tested in this research in conjunction with the prescribed research methodology. This research is concluded by means of a synopsis and recommendations.

Atualmente, verifica-se um momento de grande reflexão dos aplicadores do Direito Tributário, em decorrência do impacto trazido pelos novos métodos e critérios contábeis aplicados à apuração do lucro societário das empresas no Brasil. A aplicação dos princípios contábeis geralmente aceitos passou a estabelecer novos paradigmas para o reconhecimento e mensuração do lucro, influenciando a forma de interpretar a legislação tributária. Esse contexto ganha grande relevância no que tange à apuração e tributação da renda no setor imobiliário. Isto porque esse setor da economia é cuidadosamente regulamentado, do ponto de vista contábil, tanto pela legislação societária quanto pela fiscal. Com efeito, o presente estudo analisa a delimitação da competência constitucional para tributação da renda pela União, sobretudo os limites oferecidos pelos princípios constitucionais tributários. Também se analisam as definições de renda pelo CTN e os critérios de definição do momento de realização. Ocorre que a definição do fato gerador do imposto de renda muitas vezes se vale de conceitos previstos em outras áreas do Direito, especialmente no Direito Privado. Dessa forma, são analisados os conceitos estabelecidos pelo Direito Contábil Societário, pois são fundamentais para a quantificação da matéria tributável. Após o estabelecimento da base teórica para a tributação da renda, passa-se à análise dos principais aspectos jurídicos das operações imobiliárias (negócios que envolvem a exploração econômica, direta ou indireta, da propriedade imobiliária). Essa primeira análise é necessária para se estabelecerem os parâmetros adequados para o reconhecimento e a mensuração da renda, intrinsecamente relacionada à transferência de riscos e benefícios. Um segundo passo importante, para a apuração da renda do setor imobiliário, corresponde à análise dos principais métodos e critérios contábeis estabelecidos pela legislação societária, pois esse é o parâmetro inicial para a apuração do montante a ser tributado. Por fim, analisam-se a coerência e a adequação das regras de tributação da renda no setor imobiliário, para as pessoas físicas e as pessoas jurídicas. Também serão abordados os regimes específicos de tributação previstos na legislação brasileira.
In recent years, tax law practitioners have been forced to rethink due to the impact of new accounting methods and criteria applied to the calculation of corporate profits in Brazil. The application of generally accepted accounting principles has established new parameters for the recognition and measurement of profits, thereby influencing the interpretation of tax law. This ontext has acquired great relevance regarding the calculation and taxation of income in the real estate sector. This is due to the fact that this economic sector is carefully regulated from an accounting standpoint, as much by corporate law as by tax law. Indeed, this work analyzes the limits of the constitutional authority for Federal taxation of income, especially as regards the bounds set out by constitutional principles of taxation. It also analyses the Brazilian National Tax Code (CTN) definition of income, as well as the definition of the moment when income is realized. It happens that the definition of the tax-triggering event for income tax often relies on concepts derived from other areas of law, especially privet law. Therefore, the concepts established by corporate accounting law are analyzed here, as they are fundamental concepts for the quantification of the tax bases. After establishing the theoretical basis for income taxation, the main legal aspects of real estate transactions are analyzed (those involving direct or indirect real estate economic exploration). This first analysis is necessary in order to establish the appropriate parameters for the recognition and measurement of income, intrinsically related to the transfer of risks and benefits. A second important step for the calculation of income in the real estate sector corresponds to the analysis of the main accounting methods and criteria established by corporate law, as this is the initial parameter for the calculation of the tax basis. Finally, this work analyzes the coherence and proportion of the income taxation rules in the real estate sector, for individuals and corporations. The special tax regimes established by Brazilian law will also be addressed.

Lors d’une opération immobilière de construction, deux ensembles de règles, qui sont le droit de la construction et le droit de la consommation, viennent se superposer pour apporter un certain niveau de protection lorsque l’acquéreur ou le maître de l’ouvrage est un consommateur ou un non-professionnel. Corrélativement, ils génèrent de nombreuses obligations mises à la charge des professionnels. Ce projet de recherche a donc pour finalité de réaliser, d’une part, un état des lieux des différentes problématiques de protection nées de l’application cumulative de ces deux branches du droit et, d’autre part, de proposer des solutions de règlement en cas de « conflit ». En effet, si les conséquences positives d’une telle combinaison sont indéniables, cette étude ne serait pas complète si l’on n’envisageait également les effets pervers que cette double protection peuvent engendrer dans la pratique au regard de l’économie du contrat, du secteur du bâtiment et de l’esprit qui anime le droit de la construction de manière plus générale. L’objectif poursuivi étant de rendre le droit plus efficace pour sécuriser, autant que possible, l’opération de construction, pour l’ensemble des acteurs du secteur : tant professionnels, pour qu’ils prennent la mesure de leurs responsabilités et obligations (entrepreneurs, promoteurs, architectes, banquiers, notaires…) que pour le « consommateur immobilier » : accédant ou maître d’ouvrage, qui doit pouvoir avoir une vision, la plus claire possible, des contrats qui lui sont soumis afin que sonconsentement soit réellement éclairé
In a building construction operation, two sets of rules, which are construction law and consumer law,are superimposed to bring a level of protection to the consumer purchaser of real estate. Correlatively,they generate many obligations for the professionals. The objective of this research project is thereforeon the one hand to provide an inventory of the various protection issues arising from the cumulativeapplication of these two branches of law and, on the other hand, to propose settlement solutions in caseof "conflict". Although the positive consequences of such a combination are undeniable, this studywould not be complete if one did not also take into account the perverse effects which this dualprotection may entail in practice with regard to the economy of the contract, the building sector and thespirit of construction law in a more general way. The aim is to make law more effective in order tosecure, as far as possible, the construction operation for all the players in the sector: for professionals totake stock of their responsibilities and obligations (entrepreneurs, promoters, architects, bankers,solicitors …), than for the "real estate consumer", who must be able to have a clearer view of thecontracts submitted to him so that his consent might be truly informed

No Direito Romano, a proteção da propriedade e a prova de sua titularidade era realizada através de ações, face à inexistência de um sistema de Registro de Imóveis. O direito de propriedade era extremamente individualista e patrimonialista. Com o feudalismo, a diferença entre o privado e o público começa a esmorecer. Surgem as codificações, na crença de que o Código seria um feixe infalível de hipóteses jurídicas que traria segurança jurídica. Com o tempo, o dogma da completude se tornou uma utopia. A descodificação é consequência direta. A Constituição Federal passa a regular os direitos inerentes à justiça, segurança, liberdade, igualdade, propriedade e herança, que antes estavam no Código Civil. A constitucionalização do direito privado surge com uma nova proposta de interpretações sistemáticas das leis, sempre à luz da Constituição. A propriedade sofre as influências de uma Constituição Federal mais voltada para o social, que impõe ao proprietário o atendimento à função social da propriedade. O atendimento à função social da propriedade também se dá pelo atendimento da legislação ambiental, naquilo que se denominou de função sócio-ambiental da propriedade. O Registro de Imóveis é instituído no Brasil e passa a gerar publicidade, autenticidade, segurança e eficácia dos atos jurídicos, transformando-se no sistema guardião da propriedade dos imóveis. O meio ambiente ecologicamente equilibrado e a sadia qualidade de vida passam a ser direitos fundamentais do cidadão e sua defesa e proteção cabe ao Poder Público e à coletividade. Após o Código de Defesa do Consumidor, o bem ambiental passou a ter natureza difusa, transindividual e pertencente à coletividade, fazendo do Poder Público seu mero gestor. Hodiernamente, na pós-modernidade, a informação é sinônimo de poder. A publicização de direitos é uma tendência da pós-modernidade. O direito ambiental tem, no Registro de Imóveis, um aliado na prevenção de litígios e na proteção ambiental. Os institutos de direito ambiental, que visam proteger o meio ambiente, tais como as unidades de conservação, necessitam da publicidade que o Registro de Imóveis oportuniza, através da averbação das restrições ambientais na matrícula do imóvel, para obter a publicidade e a segurança jurídica necessárias e prevenir o uso nocivo da propriedade. O Registro de Imóveis assume uma nova dimensão, como um instrumento de proteção ambiental.
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In Roman law the protection of property and evidence of its ownership was achieved through actions in the absence of a system of Property Registry. The right of ownership was highly individualistic and patrimonial. In feudalism the difference between private and public begins to falter. Encodings arise in the belief that the Code would be a beam infallible legal assumptions that would bring legal certainty. Over time the doctrine of completeness has become a utopia. The decoding is a direct consequence. The Federal Constitution is to regulate the rights inherent in justice, security, freedom, equality, property and inheritance that were previously in the Civil Code. The constitutionalization of private law emerges with a new proposal for a systematic interpretation of the law where the light of the Constitution. The property suffers the effects of a Federal Constitution more focused on the social, which requires the owner to attendance the social function of property. The attendance to the social function of property is also given for the care of environmental legislation, in what was termed the socio-environmental function of property. The Property Registry is hereby established in Brazil and comes to generating publicity, authenticity, safety and efficacy of legal acts, becoming the guardian system of ownership of property. The ecologically balanced and healthy quality of life become the rights of the citizen and his defense and protection rests with the Government and the community. After the Code of Consumer Protection, the environmental goods started to have diffuse nature, transindividual belonging to the community, making the Government its mere manager. In our times, in postmodernity, the information is synonymous with power. The publicity of rights is a tendency of post-modernity. Environmental law has, in the Property Registry, an ally in preventing disputes and environmental protection. The institutes of environmental law meant to protect the environment, such as conservation areas, they need the publicity the Property Registry provides an opportunity through the registration of environmental restrictions on registration of property, to get publicity and legal certainty and prevent harmful use of property. The Property Registry assumes a new dimension, as an instrument of environmental protection.

The theoretical part of thesis on "Real Estate Tax in the Czech Republic" is dedicated to defining the individual components of this tax and legislative amendment pursuant to the Act No. 338/1992 Collection of real estate tax. The practical part of thesis is focused on comparing this tax to the applicable regulations of the Slovak Republic and define the main differences.

Hong Kong is considered to be the most economically free country in the world, but also has the highest amount of income inequality of any developed country. The Hong Kong government is able to sustain laissez faire policies due to its monopoly on land supply. Maintaining high property values allows the government to maximize revenue from property tax, which acts as a hidden tax. A major contributor to income inequality is the formation of oligopolies in Hong Kong that creates an anticompetitive environment. The interests of the government and oligarchs are aligned as both obtain significant portions of revenue from the property sector. As globalization makes Hong Kong even more vulnerable to external shocks, the government faces the challenges of increasing competition, diversifying its revenue streams, and closing the income gap while standing by its principles in order maintain regional competitiveness as an international business hub.

I skrivande stund föreligger viss oklarhet vad gäller fastighetmäklarlagens (2011:666) tillämpningsområde. I ett avgörande från Svea hovrätt[1] har problematiken kring huruvida fastighetsmäklarlagens bestämmelser är tillämpliga på kommersiella fastighetsförmedlingar konkretiserats. Frågeställningen har varit föremål för diskussion i motiven till fastighetsmäklarlagen, och efter hovrättens avgörande gett upphov till livlig debatt. Lagutskottet har i förarbetena till lagen framhållit att det inte kan betraktas såsom rimligt att man, i samband med en fastighetsförmedling vid en inkråmsaffär, ska vara tvungen att anlita både en företags- och en fastighetsmäklare eller att valet av överlåtelseform[2] ska tillmätas någon betydelse. Regeringen var av samma åsikt som Lagutskottet, men påpekade att det i praktiken ändå oftast anlitas advokater vid förmedlingar av denna typ. Någon särreglering av kommersiell fastighetsförmedling var därför inte på tal, enligt regeringen. Hovrätten valde i domskälen till förevarande mål att tillmäta det “värdejämförandebedömningskriterium”, vilket återfinns i förarbetena till fastighetsmäklarlagen, betydelse. Detta kriterium har av två förespråkare från Mäklarsamfundet kritiserats och domen är, enligt dem, att anse såsom “rättpolitiskt olämplig”. Vi har i analysen intagit ståndpunkten att domen inte är självklar, men att den går att anse som korrekt, vilket även en i uppsatsen omnämnd doktorand i mäklarrätt ansett, ur ett rättskälleperspektiv. Genomgående har vi eftersträvat att, i uppsatsen, utreda vilket tillämpningsområde fastighetsmäklarlagen har. Beroende på målets utgång i Högsta domstolen, vilket förväntas komma tidigast under sommaren 2015, kan det komma att stå klart huruvida en jurist är behörig att förmedla inkråm med tillhörande fastighet. Rättsläget är tillsvidare oklart med anledning av de i analysen, enligt oss, möjliga tolkningsförfaranden, vilka finns att tillgå vid fastställandet av gällande rätt. För att bemöta problematiken på detta område har vi resonerat kring vilken utformning lagen bör ha, för att i framtiden tillvarata de intressen som är i behov av en lagreglering. Sammantaget har vi, trots allt, ansett en avreglering av kommersiell fastighetsförmedling såsom bäst lämpad.   [1]Mål nr B 4377-14. [2]Härvid åsyftas andels- eller inkråmsaffär.
At the time of writing there is some ambiguity in terms of the Estate Agents Act´s (SFS 2011:666) scope. In a ruling by the Svea Court of Appeal[1] the problem of whether the real estate brokerage Act's provisions apply to commercial real estate agencies has materialized. The issue has been discussed in the preamble to the Estate Agents Act, and raised to a lively debate after the decision in the Court of Appeal. Committee on Civil Law has stated in the legislative history of the Act that it can not be regarded as reasonable that one, in an asset deal, is forced to hire both a business and a real estate agent or that the choice of the transfer form, share or asset deal, will attract some importance. The Government was of the same opinion as the Committee on Civil Law, but pointed out that in practice lawyers in offices, of this type, are often hired. No special regulation of commercial real estate was deemed necessary according to the Government. In the foundations of the decisions of the present case, the Court of Appeal decided to measure the "dividing line criterium” importance. The criterium is found in the legislative history of the Estate Agents Act and has been criticized by two proponents from the Association of Swedish Real Estate Agents. The judgment is according to the proponents considered as "inappropriate according to a legal source perspective". In the analysis we have taken the standpoint, that the judgment is not obvious but that it can be regarded as correct. A standpoint also shared with a graduate student in brokerage right, mentioned below.  Throughout this essay we have endeavored to explore which scope the Estate Agents Act has. Depending on the outcome of the case in the Supreme Court, which is expected at the earliest in summer 2015, it may come to be clear whether a lawyer is authorized to convey property associated with assets. The legal position is also, according to us, unclear because of the in the analysis possible interpretation procedures, which are available in the determination of the applicable law. In order to address the problems in this area we have discussed which design the Estate Agents Act should have, in order to ensure the interests which in the future are in need of legal regulation. After all we have considered the deregulation to be the best suited. [1]Objective no. B 4377-14.

Skydd mot en överlåtares/pantsättares borgenärer kräver att ett sakrättsligt moment skall ha genomförts. Två av de vanligaste momenten är tradition och denuntiation. Trots att båda dessa moment har en lång historia och vidsträckt tillämpning, är deras innebörd inte helt klar. Det har, i såväl praxis som doktrin, länge varit oklart om det, för att momenten skall anses genomförda, skall ställas krav på att förvärvaren erhåller rådighet över den överlåtna/pantsatta egendomen eller om det räcker med att överlåtarens/pantsättarens rådighet avskärs. Frågan är viktig, eftersom parter som handlar med varandra måste veta vilka åtgärder de skall företa för att undgå att den förvärvade egendom tas i anspråk av överlåtarens/pantsättarens exekutionsborgenärer. Oavsett om kravet för sakrättsligt skydd är beroende av förvärvarens erhållna rådighet eller av överlåtarens/pantsättarens avskurna dito uppkommer problem i situationer, i vilka åtgärder för att uppfylla kraven är svåra att företa. Exempel på sådana situationer är rättshandlande mellan olika konstellationer av närstående parter. För att öka förståelsen för hur sakrättsligt skydd uppkommer är det av intresse att kartlägga vilka syften som föranlett utformningen av de befintliga sakrättsmomenten. Ett identifierat syfte kan ge ledning i frågan om vad som bör krävas för att sakrättsligt skydd skall uppstå. Åtgärderna som företas skall helt enkelt leda till ett uppfyllande av de bakomliggande syftena. I denna framställning har de nuvarande kraven på sakrättsligt moment, både vad gäller närståendetransaktioner och övriga transaktioner, sökts genom analys av praxis. Vilka syften som ligger bakom momenten har identifierats genom förarbeten, praxis och litteratur. En analys har genomförts av hur väl kraven, som ställs på momenten, svarar mot syftena bakom momenten och vissa förslag till förändringar har lagts fram för de situationer som vi anser föranleder problem. Slutsatserna av denna studie är att de krav som ställs på momenten på ett relativt bra sätt uppfyller de syften som vi identifierat som de bakomliggande till momenten. Kraven på rådighetsavskärande upprätthålls hårt även vid närståendetransaktioner, vilket leder till att sakrättsligt giltiga transaktioner kan vara nästintill omöjliga att uppnå i vissa situationer. Syftet bakom momenten har ansetts viktigare än möjligheten att i dessa fall företa sakrättsligt skyddade transaktioner.

Parcelling was a land divison institution that was used intensively in Sweden during the years 1827-1928. The parcelling consisted of one person selling a certain, decided piece of land to another. The deal was sealed with a simple contract. Whilst the seller was a member of the villages commonities and his land was assigned a quantity in the village, and he was bound to pay tax responding to that quantity, the sold parcel was not. In order not to reduce the land owners taxability, the buyer was therefore required to pay an annual fee to the seller. This fee was to be approved by the county administration, and the buyer also had to apply for Title Deed to have the transfer approved. These approvals were for a long time the only points of control toward parcelling. Involvement of a land surveyor was not a required part of the parcelling process until year 1918. Parcelling was terminated in 1928, but the parcels created before then are independent real estate units just like any other. This means that they sometimes are affected by land regulations and surveys just like any other real estate. When investigating the contents of these parcels the contract, past claims and other factors shall be used, to search out the initial purpose of the transfer. The contract that seller and buyer signed is the main source of evidence. Unfortunately, the contracts do not always answer the questions that may arise over time. Maps were not always made, and even when they were, they might have disappeared over time or simply be unspecific. What then remains are past claims and other circumstances to provide clues about what the purpose may once have been. The questions that arise when a parcel is to be investigated often concern its borders, wether water was included, fishing rights as well as other rights and commonities. The issue of water for these parcels has been particularly contentious. Legal practice has concluded that there are no presumptions, although such have been suggested and sometimes applied. There are however a number of scenarios where water and fishing in principle can be considered to have been part of the transfer.
Denna rapport redovisar ett examensarbete som syftat till att genom en litteraturstudie kart-lägga ett äldre jorddelningsinstitut, jordavsöndring. Jordavsöndring var ett jorddelningsinstitut, som fanns i svensk lagstiftning åren 1827-1928. Innan dess förekom också jorddelning som liknade jordavsöndring, men det var i allmänhet förbjudet att dela jord eftersom staten var beroende av skatteintäkter från jordägarna. Jordavsöndring gick, något generaliserat, till så att en person genom ett avtal sålde ett bestämt markområde till en annan. Med detta markområde – avsöndringslägenheten, jordavsöndring-en, avsöndringslotten – följde inte något mantal i byn och heller ingen skattskyldighet. För att inte minska skattekraften i stamfastigheten var köparen skyldig att betala en årlig avgift till säljaren. Den här avgiften skulle godkännas av länsstyrelsen, och köparen skulle söka lagfart för att få överlåtelsen godkänd. Dessa godkännanden var länge den enda kontrollen som gjordes vid avsöndring. Lantmätares inblandning blev inte en nödvändig del i avsöndringsprocessen för-rän år 1918. Jordavsöndringsinstitutet togs bort 1928, men fastigheter som avsöndrats innan dess är själv-ständiga fastigheter som alla andra. Det innebär att de blir berörda av lantmäteriförrättningar precis som alla andra fastigheter ibland blir. Vid bestämning av gränser till en avsöndrad fastighet ska överlåtelsehandlingar, innehav, och andra omständigheter användas för att söka syftet med avsöndringen. Det avtal som säljare och köpare tecknade är den viktigaste beviskällan när man ska utreda vad som ingår i en av-söndrad fastighet. Tyvärr erbjuder avtalen inte alltid svar på de frågor som kan uppstå med tiden. Kartor har inte alltid upprättats, och även när de har upprättats så är de inte alltid till hjälp. Kvar står sedan innehav och andra omständigheter att ge ledtrådar om vad syftet en gång kan ha varit. De frågetecken som uppstår när en avsöndring ska utredas rör ofta gränser, vattenområden och rätt till fiske samt rättigheter och samfälligheter. Frågan om vattenområdens tillhörighet för avsöndringar har varit särskilt omtvistad. Praxis har utvecklats till att det inte finns någon presumtionsregel, även om det har varit på förslag och i perioder har tillämpats. Det finns ett antal typfall där vatten och fiske principiellt kan anses ha ingått vid avsöndring.