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"Stamp duties"
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THE IMPACT OF STAMP DUTY EXEMPTIONS AND INDEXATION ON THE RIGHT OF ACCESS TO A COURT
This article analyses the main issues related to the impact of stamp duty (court fees) exemptions and stamp duty (court fees) indexation on the right of access to a court. Although stamp duty is a form of legal fees, the distinctive feature of stamp duty is that it might restrict a person’s right to access a court. The article analyses the relationship between stamp duty and the right of access to a court, and examines the case law of Lithuanian courts and the European Court of Human Rights on the implementation of stamp duty exemptions and the right of access to a court. The study assesses stamp duty exemptions and stamp duty deferrals, which are designed to ensure the proper exercise of the right of access to a court. Finally, the authors analyze the compatibility of stamp duty indexation with the requirements of right to access a court. The article provides insights into the practical problems of calculating stamp duty in Lithuania and draws attention to the complexity of these procedures. The study concludes closing arguments and proposals that suggest that the burden of calculating stamp duty should fall on the State.
Journal Article
Holding residential property on inter vivos trusts in Singapore: transfers to trustees
Abstract
As a response to the “missing beneficial owner” problem highlighted by the Zhao Hui Fang case, amendments have been made to Singapore’s stamp duty regime. ABSD will now be levied at 35% on transfers of residential property to trustees, with a remission available if certain conditions are met. These conditions effectively mean that residential property held on inter vivos trusts in Singapore must be given to beneficiaries without conditions or powers of revocation or variation. This has major ramifications for succession planning, since such restrictions largely defeat the purpose of using a trust to hold property in the first place.
Journal Article
Property prices, housing policies for collateral and resale constraints
The question of whether significant impacts of Loan-to-value (LTV) ratio and Special Stamp Duty (SSD) on residential property market prices exist has been hotly debated. This study aims to investigate the long-term and short-term impacts of LTV ratio and SSD on property prices in Hong Kong. In the study period, the interest rate is low, and the growth rate of housing mortgage is slower than the growth rate of market prices. The findings indicate that changes in LTV ratio cannot change the potential purchasers’ willingness to purchase housing flats over the past ten years. SSD, on the other hand, only have a more prominent long-term impact on larger properties (more than 70 m2) by directly reducing the transaction volumes, compared with that on smaller (less than 70 m2) ones.
Journal Article
Blockchain-based framework for secure and reliable land registry system
[...]a number of case studies are presented. According to the survey conducted by the world bank around 70 % of the population do not own any land title [1]. The land buyer will ask for the copy of the land title from the seller to get it verified by the registry office [7, 8]. b. Step-2: Pre-agreemet B/W seller and buyer When the buyer gets the satisfactory results (authentication) from the registry department, then he/she further can approach the seller for the pre-agreement. c. Step-3.0: Sales deeds The buyer will approach the notary department to prepare the official documents for the transfer of land. Recording office then submits the final official documents to the registration department. e. Step-5: Land mutation Registration department then sends this official paper to the land mutation department and to transfer the land ownership. f. Step-6: Registry department Land mutation department then submits and update all the land documents to the revenue and registry department for the final updating of the records. 3.ISSUES WITH CURRENT SYSTEM In the existing land registry system, the land registrar cannot verify any existing dues on the land and registrar will act assuming that all the land dues are clear [9].
Journal Article
Influence of stamp duty on undertaking and running economic activity
Aim: The article is devoted to stamp duty issues. The problem analysis of legal construction of this public levy with paying special attention to its influence on undertaking and running economic activity has been carried out in the article.
Motivation: The stamp duty is one of the performances, which a taxpayer-entrepreneur is burdened with; and thereby, the stump duty is one of the costs of running economic activity. The cost is regulated mainly in the situation when the entrepreneur requests to carry out an official action, a permit or a certificate concerning his individual business from the public administrative agencies.
Results: Undertaking and running economic activity in accordance with the legal rules in force are conditioned by such official actions. Therefore, the stump duty is the entrepreneur’s basic cost connected with the organization of legally run economic activity. Little interest of the levy law doctrine in public charges issues, especially slight achievements in the topic of special situation of the entrepreneur as a subject burdened with many different charges, mainly all the administrative charges among other things has been the grounds for the undertaken research.
Journal Article
Considerații asupra înțelesului noțiunii de eroare materială în accepțiunea art. 503 alin. (2) pct. 2 C.proc.civ. și implicațiile sale practice
The appeal for annulment in civil proceedings is, as in criminal proceedings, an extraordinary remedy that can only be exercised on grounds strictly provided for by law. As a rule, a final civil decision can be challenged with an appeal for annulment in the situation where the interested party was not legally summoned and nor was present at the hearing. However, in the case of a decision rendered on recourse or, where applicable, in the resolution of an appeal when the recourse remedy is no longer open, civil procedure provides for four additional grounds on the basis of which an appeal for annulment may be filed. One of these reasons is represented by the existence of a dismissal of the recourse which is the result of a material error of the panel of judges that resolved the recourse request. The Civil Procedure Code does not provide a definition of the notion of material error, although judicial practice, especially that of the High Court of Cassation and Justice, has quite reasonably clarified this concept and its implications at the level of civil proceedings. This article will provide a general perspective on this interesting issue and will analyze the risk of possible confusion in its understanding, in relation to the general regulation of remedies in civil proceedings.The overall conclusion resulting from the analysis of the topic under discussion lies in the fact that the notion of material error in no way signifies a mistake in the assessment of the evidence in the file or, as the case may be, in the application of the law to the case in question. This ground for appeal for annulment is incidental in the situation where the court of recourse (or of appeal, when the decision will be final from this procedural phase) resolves the case without taking into account some obvious and concrete factual realities that emerge from the simple analysis of the case file, such as the annulment of the appeal as unstamped, in the situation where there is clear proof of payment of the judicial stamp duty in the file. Therefore, the notion of material error does not transform the appeal for annulment into an appeal for reformation, but helps to avoid issuing final decisions based on obvious errors, disregarding the documents in the file.
Journal Article
When I use a word . . . Medicines regulation and Stamp Acts
Stamp duties are taxes that are collected by means of stamps impressed on or affixed to legal documents, such as cheques and marriage licences, or to items that are to be taxed, such as printed materials and medicines. The presence of the stamp shows that the duty has been paid. Stamp duties in the UK date from the late 17th century. A Stamp Act is an Act of Parliament that regulates stamp duties that are to be imposed. In 1783, in order to contribute to funding the UK’s part in the American War of Independence, a Stamp Act was introduced to tax sales of quack medicines. Its provisions were extended and amended by later Stamp Acts, in 1785, 1802, 1804, 1812, 1815, 1833, and 1875. Stamp duty on medicines was finally abolished in 1941.
Journal Article