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Journal articles on the topic 'Valuation of immovable property'

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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1

Çağdaş, V., A. Kara, P. van Oosterom, et al. "AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-2/W1 (October 5, 2016): 145–54. http://dx.doi.org/10.5194/isprs-annals-iv-2-w1-145-2016.

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A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation da

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2

Korytárová, J., and V. Hromádka. "Assessment of the flood damages on the real estate property in the Czech Republic area." Agricultural Economics (Zemědělská ekonomika) 56, No. 7 (2010): 317–24. http://dx.doi.org/10.17221/56/2010-agricecon.

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The problem of floods can be solved by investment activities in the form of the flood protection measures or by the potential liquidation of damages after the flood. In the frame of the solved grant projects, there was developed the basic methodology for the losses on the immovable property in the territory assessment and consequently the database of input data for its use. The output of the described methodology enables the comparison of the potential losses on immovable property with the investment costs for the flood protection measures. In order to be able to estimate the occurred losses,

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3

Kalandadze, Levan. "The Issues of Real Estate Valuation in the Process of Privatization." Baltic Journal of Real Estate Economics and Construction Management 5, no. 1 (2017): 201–8. http://dx.doi.org/10.1515/bjreecm-2017-0015.

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Abstract The process of privatization in our country was characterized and unfortunately is still characterized by very important difficulties. The purpose of the research is to analyze the issues of real estate valuation in the process of privatization. In Georgia, the privatization process began after dissolution of the Soviet system. It should be noted that the process of privatization is of particular importance in terms of activation of investment activities in the country. In this regard, privatization can be considered one of the essential and most important incentives for attracting in

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4

YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.

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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted. It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (

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5

Štucere, Sandra, and Gunita Mazūre. "Development of Immovable Property Tax in Latvia." Proceedings of the Latvia University of Agriculture 28, no. 1 (2013): 48–59. http://dx.doi.org/10.2478/v10236-012-0015-0.

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Abstract Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax. The research aim was to analyse the development of immovable property tax and the course o

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6

Vladimirovna Efimova, Olga, Olga Sergeevna Smaginа, Renata Romanovna Lenkovskaya, Alla Andreevna Neznamova, and Maria Aleksandrovna Volkova. "Peculiarities of a Land Plot Legal Status as an Item of Immovable Property." International Journal of Engineering & Technology 7, no. 4.38 (2018): 140. http://dx.doi.org/10.14419/ijet.v7i4.38.24340.

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The article reviews attributes of immovable things, a land plot in particular, as a special form of an immovable thing. The authors have analyzed conceptual documents and legal precedents allowing identifying various items of immovable property and correlating them with each other. The article identifies gaps in the land legislation and civil legislation related to incomplete definitions and lack of clearly determined attributes of immovable things. The article reflects the latest changes in legislation characterizing a judicial attribute of any immovable property. Based on the identified attr

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7

Nestoliy, Vyacheslav G. "REAL LEGACY TO IMMOVABLE PROPERTY." Notary 6 (August 27, 2020): 33–37. http://dx.doi.org/10.18572/1813-1204-2020-6-33-37.

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8

Spesivtsev, Denis. "The problems of recognition of property right on not accepted for operation immovable property as judicial way of protection of investor’s subjective civil rights and interests." Slovo of the National School of Judges of Ukraine, no. 3(32) (December 18, 2020): 94–102. http://dx.doi.org/10.37566/2707-6849-2020-3(32)-8.

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The article contains the results of author’s idea of an order of usage such way of protection of investor’s subjective civil rights on immovable property (an investment object) and his interests in it as recognition of property right. Nowadays the usage of such protecting way linked to two main problems. The first problem is an object of protection. At the moment of sue the investor has no property right on appropriate immovable thing that makes it impossible to protect it with above-mentioned way. The second problem is a widespread approach according to which the investor has a right to claim

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9

Andrlík, Břetislav, Martina Halamová, and Lucie Formanová. "The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic." DANUBE 12, no. 1 (2021): 61–76. http://dx.doi.org/10.2478/danb-2021-0005.

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Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the

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10

Strelnikov, P. A. "Protection of the property rights of legal entities to real estate: mandatory methods." Russian justice 3 (March 25, 2021): 8–11. http://dx.doi.org/10.18572/0131-6761-2021-3-8-11.

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This article reveals the features of obligatory ways of protection of the rights of privacy to immovable property of legal entities from the perspective of the established judicial practice. The importance of this problem is conditioned by the basic nature of the property right as the basis of property turnover in the state and legal guarantees of protection of rights, freedoms and legal interests of legal entities to immovable property, among which the judicial procedure of protection of rights of legal entities is one of the ways of not prohibited and practiced. The purpose of this article i

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11

Mazurek-Chwiejczak, Małgorzata. "Immovable property taxation in OECD countries." Ekonomiczne Problemy Usług 118 (2015): 237–52. http://dx.doi.org/10.18276/epu.2015.118-17.

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12

Syufa'at, Syufa'at. "WAKAF HAK CIPTA." Jurnal Penelitian Agama 18, no. 1 (2017): 115–31. http://dx.doi.org/10.24090/jpa.v18i1.2017.pp115-131.

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Abstract : Waqf is one of the recommended forms of philanthropy (mandub) in Islam, because the reward of waqf will always flow even though wakif has died. In the modern era, waqf is no longer interpreted by giving immovable property such as land and buildings , but movable property can be used as a waqf object. One of the objects of immovable property is intellectual property rights which is copyright. With the existence of waqf copyright no longer obligate for the giver of waqf to have immovable property as treasure to be represented but other object which have economic value and social also

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13

ZOLOTAREVA, Alla Efratovna, Svetlana Jurievna STARODUMOVA, Alla Andreevna NEZNAMOVA, Renata Romanovna LENKOVSKAYA, and Maria Alexandrovna VOLKOVA. "Land Plots as a Variety of Immovable Things." Journal of Advanced Research in Law and Economics 8, no. 7 (2018): 2308. http://dx.doi.org/10.14505//jarle.v8.7(29).32.

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The article deals with attributes of immovable things, land plots in particular, as a special variety of an immovable thing. We have analyzed legal precedents, which allowed identifying various items of immovable property and relate them to each other. In our research, we used general scientific and law-specific methods of cognition: historical legal, formal legal, comparative legal, etc. We have found gaps in the land legislation and civil legislation related to incomplete definitions and lack of clearly described attributes of immovable things. We have accounted for the latest legislat

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14

Cliver, E. Blaine, and Frank G. Matero. "Standards for Conservation of Immovable Cultural Property." Journal of the American Institute for Conservation 32, no. 2 (1993): 208. http://dx.doi.org/10.2307/3179711.

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15

Janoušková, Jana, and Šárka Sobotovičová. "Arrears on the tax on immovable property." Český finanční a účetní časopis 2017, no. 1 (2017): 41–52. http://dx.doi.org/10.18267/j.cfuc.491.

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16

Adams, Andrew, and Piers Venmore‐Rowland. "Property share valuation." Journal of Valuation 8, no. 2 (1990): 127–42. http://dx.doi.org/10.1108/eum0000000003279.

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17

Radvan, Michal, and Sandra Papavasilevská. "Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?" Public Governance, Administration and Finances Law Review 5, no. 2 (2020): 45–57. http://dx.doi.org/10.53116/pgaflr.2020.2.4.

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The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a

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18

Siroky, J., J. Krajcova, and J. Hakalova. "The taxation of agricultural land with the use of multi-criteria analysis." Agricultural Economics (Zemědělská ekonomika) 62, No. 5 (2016): 197–204. http://dx.doi.org/10.17221/183/2015-agricecon.

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The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calcu

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19

Novoselova, L. A., and E. S. Grin. "Principles of State Registration of Intellectual Property and Means of Individualization." Lex Russica, no. 7 (July 31, 2019): 9–19. http://dx.doi.org/10.17803/1729-5920.2019.152.7.009-019.

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Commercialization of results of intellectual activity and introduction of rights to intellectual property into civil law transactions have revealed serious legal problems, including those related to the existing system of state registration of intellectual property. However, the nature of such registration, its characteristics and the principles underlying it are not given sufficient attention in the juridical literature.State registration of results of intellectual activity and means of individualization has its own specificity. As a rule, the prevailing view in the academic literature is tha

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20

Norregaard, John. "Taxing Immovable Property Revenue Potential and Implementation Challenges." IMF Working Papers 13, no. 129 (2013): 1. http://dx.doi.org/10.5089/9781484369050.001.

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21

Kuzovic, Dusko, and Nedeljko Stojnic. "Reduction of seismic risk for immovable cultural property." Facta universitatis - series: Architecture and Civil Engineering 13, no. 2 (2015): 181–94. http://dx.doi.org/10.2298/fuace1502181k.

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The existing legislation for determining the seismic design parameters, which is used in Serbia, is defined by the "Code on technical norms for construction of buildings in seismic areas" ("Sl. List SFRJ" no. 31/81), and its amendments and amendments to ("Sl. List SFRJ" no. 49/82, 29/83, 21/88 and 52/90), as well as Code on technical standards for remediation, strengthening and reconstruction of building structures damaged in earthquakes and for reconstruction and revitalization of building structures ("Sl .List SFRY", no. 52/85) etc. The above mentioned normatives are related to the seismic r

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22

Ashurovа, Nargiza. "Legal Criteria For Determining Real Estate." American Journal of Political Science Law and Criminology 03, no. 02 (2021): 100–104. http://dx.doi.org/10.37547/tajpslc/volume03issue02-14.

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This article critically analyses legislative acts concerning the legal regime of real estate of the Republic of Uzbekistan and reviews the improvement of the legal status of real estate. In particular, on the basis of the legal characteristic of immovable property, peculiar aspects of the stay (finding) of immovable property in civil circulation, the priority areas of development of the Civil Code of the Republic of Uzbekistan are moving forward (hereinafter referred to as the Civil Code).

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23

Ashurova, Nargiza. "Improvement of the rules of civil law governing immovable property as objects of civil relations." Общество и инновации 1, no. 3 (2021): 82–97. http://dx.doi.org/10.47689/2181-1415-vol1-iss3-pp82-97.

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This article critically analyses legislative acts concerning the legal regime of real estate of the Republic of Uzbekistan and reviews the improvement of the legal status of real estate. In particular, on the basis of the legal characteristic of immovable property, peculiar aspects of the stay (finding) of immovable property in civil circulation, the priority areas of development of the Civil Code of the Republic of Uzbekistan are moving forward (hereinafter referred to as the Civil Code).

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24

Andrlík, Břetislav, and Lucie Formanová. "Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 6 (2014): 1213–20. http://dx.doi.org/10.11118/actaun201462061213.

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This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies.

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25

Agapov, A. B. "Public Procedures for the State and Municipal Property Regulation." Lex Russica 1, no. 1 (2020): 9–27. http://dx.doi.org/10.17803/1729-5920.2020.158.1.009-027.

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The paper investigates the features of government control over public property based on hierarchical subordination of the participants of the property regulation.The paper deals with the property prerogatives of federal ministries, federal services and federal agencies based on the powers of the owner of items of federal immovable and movable property transferred to the competence of federal unitary and state enterprises under the authority of economic management and operational management. The author justifies the public dominance of the powers to use and dispose of property assigned to the c

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26

Lorenz, David, and Thomas Lützkendorf. "Sustainability and property valuation." Journal of Property Investment & Finance 29, no. 6 (2011): 644–76. http://dx.doi.org/10.1108/14635781111171797.

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27

Chang, Jow‐Ran, Mao‐Wei Hung, and Feng‐Tse Tsai. "Valuation of intellectual property." Journal of Intellectual Capital 6, no. 3 (2005): 339–56. http://dx.doi.org/10.1108/14691930510611094.

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28

Atkins, Thomas L., Louise M. McCarthy, and J. H. Albert. "Property insurance valuation issues." Perspectives in Healthcare Risk Management 9, no. 1 (2009): 5–8. http://dx.doi.org/10.1002/jhrm.5600090104.

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29

Filatova, Uliana, Nina Semeryanova, and Eugene Vasilev. "Technological and engineering equipment as an object of civil rights: intersectoral aspect." E3S Web of Conferences 91 (2019): 08064. http://dx.doi.org/10.1051/e3sconf/20199108064.

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The article considers the main issues of determining technological and engineering equipment as objects of civil rights from the point of view of classifying this category as movable and immovable property. The urgency of the problem of technological and engineering equipment from the point of view of civil turnover is the misinterpretation and assignment of geotechnical objects to the category of movable (immovable) property, which causes a number of problems in practice, leading to unreasonable taxation or unreasonable exclusion of the categories in question as a taxable object.

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30

MARTYNIUK, Nataliia. "Administrative procedure for provision of public services on state registration of property rights on real estate: stages and contents." Economics. Finances. Law, no. 10/1 (October 26, 2020): 9–12. http://dx.doi.org/10.37634/efp.2020.10(1).2.

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The paper is devoted to the coverage of the category of administrative procedure for the provision of public services for state registration of real rights to immovable property. The categories «stage», «administrative procedure for the provision of public services» and «stages of the administrative procedure for the provision of public services» are compared. A description of the stages of the procedure for providing public services for state registration of real property rights is given. It is emphasized that the administrative procedure for state registration of real property rights has con

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Mohammadi, Shaban, Fatemeh Zahmati, and Ali Mohammadi. "Audit of movable and immovable property foreigners in Iran." International Journal of Accounting and Economics Studies 3, no. 1 (2015): 25. http://dx.doi.org/10.14419/ijaes.v3i1.4238.

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32

Çağdaş, V., and E. Stubkjær. "Core immovable property vocabulary for European linked land administration." Survey Review 47, no. 340 (2014): 49–60. http://dx.doi.org/10.1179/1752270614y.0000000093.

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33

ROSTOVTSEVA, K. A. "PUBLIC, COMMON, PRIVATE IN PROPERTY LAW: A COMPARATIVE RESEARCH STUDY." Civil Law Review 20, no. 4 (2020): 242–85. http://dx.doi.org/10.24031/1992-2043-2020-20-4-242-285.

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This article is devoted to a comparative research study of public immovable things in various legal systems. The word “private” in the title of the article refers to the investigation of interaction between private and public legal institutions. The conceptual problem that formed the research background is the answer to the question: what are all those immovable things that exist at the junction of public and private law? The author was inspired by a sociological study conducted in one of the Russian cities. The illusory ideas of the citizens were significantly far from reality: the things the

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34

JANOUŠKOVÁ, Jana, and Šárka SOBOTOVIČOVÁ. "IMMOVABLE PROPERTY TAX IN THE CZECH REPUBLIC AS AN INSTRUMENT OF FISCAL DECENTRALIZATION." Technological and Economic Development of Economy 22, no. 6 (2016): 767–82. http://dx.doi.org/10.3846/20294913.2016.1236355.

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The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim of the research is to find out the municipalities’ attitude towards the possibility of increasing immovable property tax revenues through a coefficient and how this option is used by municipalities. In the article, there is a description of the immovable property tax development in the Czech Republic

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35

Bellman, Lina, and Peter Öhman. "Authorised property appraisers’ perceptions of commercial property valuation." Journal of Property Investment & Finance 34, no. 3 (2016): 225–48. http://dx.doi.org/10.1108/jpif-08-2015-0061.

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Purpose – The purpose of this paper is to describe and analyze the thought patterns of authorized property appraisers (APAs) when valuing commercial properties, and draw conclusions about their collective thinking in terms of content, complexity, and homogeneity. Design/methodology/approach – A standard set of value-adding factors and bipolar constructs was included in a grid form used for data collection. The repertory grid technique and principal component analysis were used to map and analyze the thought patterns of nearly half of the APAs in Sweden. Findings – Analysis of the mean grid for

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36

Rodríguez Temiño, Ignacio. "Assessing Damage to Archaeological Heritage in Criminal and Administrative Proceedings." Heritage 2, no. 1 (2019): 408–34. http://dx.doi.org/10.3390/heritage2010029.

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The economic assessment of damage to movable and immovable objects considered part of archaeological heritage is a matter of increasing interest, both at the legal level and in terms of government management. The primary reason for this interest is the urgent need to agree on a sound and reliable approach to economically quantifying not so much the cultural value of the damage caused as the civil liability for having caused it in those cases in which it was produced by a harmful human act. Assessment methods require a broad consensus to be considered reliable. The lack of consideration given t

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37

Asnis, A. Ya, M. A. Ivanova, and Sh N. Khaziev. "Forensic Valuation of Intellectual Property." Theory and Practice of Forensic Science 14, no. 3 (2019): 40–45. http://dx.doi.org/10.30764/1819-2785-2019-14-3-40-45.

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Valuation of objects of intellectual property can be important when considering civil disputes, criminal cases of copyright and related rights infringements, criminal bankruptcies, cases of administrative offenses (violations of copyright and related rights, inventor’s and patent rights). At present, there is no generally accepted and accessible methodology of forensic valuation of intellectual property items.The main aspects of the forensic valuation of intellectual property are reviewed. It is shown that when assessing the value of intellectual property special knowledge should be applied in

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38

Meszek, Wieslaw. "Uncertainty phenomenon in property valuation." International Journal of Management and Decision Making 8, no. 5/6 (2007): 575. http://dx.doi.org/10.1504/ijmdm.2007.013419.

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39

Skarzyński, Andrzej. "RESIDUAL METHOD OF PROPERTY VALUATION." Technological and Economic Development of Economy 12, no. 3 (2006): 253–56. http://dx.doi.org/10.3846/13928619.2006.9637749.

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In the paper the residual method as one of the methods used for property valuation by mixed approach is presented. The paper contains the description of the most often used applications of the residual method and two examples of the practical usage of this method. The first example relates to the valuation of a family house being built for the purpose of obtaining a mortage loan to complete construction work. The second example concerns the valuation of an office building considered for purchasing by a potential buyer. The paper ends with the conclusions concerning the conditions of property v

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40

French, Nick, and Niall Sloane. "Property valuation in the UK." Journal of Property Investment & Finance 36, no. 4 (2018): 397–406. http://dx.doi.org/10.1108/jpif-04-2018-0024.

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Purpose The purpose of this paper is to comment upon the on-going debate about the preferred use of implicit models of valuation vs their explicit counterparts. The last few decades have seen changing complexities in UK leasing structures, and there is a suggestion that the implicit models are incapable of dealing with these complexities. This paper looks to address the issues and concerns with implicit models. Design/methodology/approach This education briefing is an overview of the pros and cons of both models and collates comments from industry to give an indication of the use of each model

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French, Nick. "The valuation of specialised property." Journal of Property Investment & Finance 22, no. 6 (2004): 533–41. http://dx.doi.org/10.1108/14635780410569506.

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42

Diaz III, Julian, and J. Andrew Hansz. "SPECIAL ISSUE ON PROPERTY VALUATION." International Journal of Strategic Property Management 14, no. 1 (2010): 1. http://dx.doi.org/10.3846/ijspm.2010.01.

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43

Tymoshchyk, L. "Property Valuation in the Property Management System: Analysis of Conceptual Problems." Modern Economics 24, no. 1 (2020): 194–99. http://dx.doi.org/10.31521/modecon.v24(2020)-31.

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Introduction. Today, significant property assets in the form of real estate and land are in the possession of Ukraine. To make a profit from property requires an effective management system, an important tool of which is the assessment of property value. Purpose. The main purpose of the article is to consider the obstacles to the development of property valuation as one of the tools of property management. The article also explores the peculiarities of the development of Ukrainian legislation in the field of property valuation and management, presents general recommendations for the developmen

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44

Matero, Frank G. "The Conservation of Immovable Cultural Property: Ethical and Practical Dilemmas." Journal of the American Institute for Conservation 32, no. 1 (1993): 15. http://dx.doi.org/10.2307/3179648.

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45

Doronina, Nataliya, Natalya Semilyutina, and Madina Tsirina. "Conflict Issues of Immovable Property Turnover in Russia and Abroad." Legal Concept, no. 1 (April 2019): 148–56. http://dx.doi.org/10.15688/lc.jvolsu.2019.1.21.

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46

Yanjinkhorloo Dambadarjaa. "The Some Challenging Issues in Immovable Property Law of Mongolia." Ilkam Real Estate Law Review ll, no. 16 (2018): 63–76. http://dx.doi.org/10.35148/ilsire.2018..16.63.

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47

Andriopoulou, Eirini, Eleni Kanavitsa, and Chrysa Leventi. "The distributional impact of recurrent immovable property taxation in Greece." Public Sector Economics 44, no. 4 (2020): 505–28. http://dx.doi.org/10.3326/pse.44.4.4.

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Spiesivtsev, D. S. "SUBJECTIVE CIVIL RIGHT ON IMMOVABLE PROPERTY: THE PROBLEMS OF INTERPRETATION." Scientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, no. 5 (2020): 36. http://dx.doi.org/10.32838/tnu-2707-0581/2020.5/07.

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Erdem, Meliz, and Steven Greer. "HUMAN RIGHTS, THE CYPRUS PROBLEM AND THE IMMOVABLE PROPERTY COMMISSION." International and Comparative Law Quarterly 67, no. 3 (2018): 721–32. http://dx.doi.org/10.1017/s002058931800009x.

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Abstract:

AbstractThis article critically examines the role of the Immovable Property Commission, established in 2005 by the ‘Turkish Republic of Northern Cyprus’ under pressure from the European Court of Human Rights, to redress losses sustained by Greek Cypriots who fled south when the island was partitioned in the mid-1970s. While the Commission has been a modest success, proceedings have been lengthy, its decisions lack transparency, there have been difficulties with restitution and exchange, and the payment of compensation has often been delayed. Corporate ownership and encumbrances, such as mortga

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Matero, Frank G. "The Conservation of Immovable Cultural Property: Ethical and Practical Dilemmas." Journal of the American Institute for Conservation 32, no. 1 (1993): 15–21. http://dx.doi.org/10.1179/019713693806066528.

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