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FATTO

ESTATE DISPUTES: Some important judgments from last month

TUTELA DEL PATRIMONIO - Nullo il lease back quando viola il divieto di patto commissorio

INTERNATIONAL - SPAIN: Foreign nationals can sue government over inheritance tax discrimination, following Supreme Court ruling

INTERNATIONAL - UK - Nearly 100,000 properties in England and Wales owned by foreign entities

INTERNATIONAL - AUSTRALIA: Consequences of using foreign trusts for capital gains

INTERNATIONAL - UK: Legislation this summer on register of foreign property-owners

GERMANY: Expat businessman challenges exit tax for move to Switzerland

INTERNATIONAL - FRANCE: Distribution tax refunds to be financed by new 'exceptional' corporation tax

INTERNATIONAL - MATRIMONIAL: Russian woman reportedly claims GBP11.6 billion from ex-husband

INTERNATIONAL - GERMANY: Restriction of loss relief declared unconstitutional

US: Trump proposes territorial tax system

INTERNATIONAL - UK: Doubts cast on non-dom reforms' commencement date

SOCIETA' - Corporate Governance

The vendor has the right to receive the full amount of the agreed price from the purchaser at the time the sale contract is settled. Frequently the vendor has already received an advance payment on that price, generally as a deposit: in that case he will have the right to receive the difference to make up the full agreed price. The vendor has the option to allow the purchaser a deferral of payment, with or without interest. It is up to the discretion of the vendor (based on the trust h

Home loans are generally guaranteed by a mortgage and so are the preserve, in our legal system, of the notary. The presence of the notarial profession has become more significant with the recent increase in the number of such contracts, a result of the lower cost of money (though this is still subject to fluctuations) and improvements in living standards that allow an ever greater number of citizens to aspire to the ownership of their home and often of a second home as well. Year after ye

If the parties wish to set up an general partnership, they must respect the specific rules laid down in this regard by the Civil Code, bearing in mind, in any case that, for many aspects, the law refers the reader to the provisions regulating informal partnerships, which consequently apply equally to general partnerships. So that, in the light the foregoing, the present file foresees multiple referrals to the subjects already dealt with and developed with regard to the informal partners

If the parties wish to join forces by setting up a partnership, they can do this also by setting up a limited partnership (hereafter referred to as an s.a.s.).In general, the s.a.s. is governed by rules that govern the general partnership (for which in turn, reference is made to the rules laid down for informal partnerships), except for the specific provisions which will be examined below.Such a partnership is characterised by the presence of two categories of partners:- unlimited partners,