Results 11 to 20 of about 221 (91)

Fraus legi tra Cicerone e la giurisprudenza classica

open access: yesCiceroniana On Line, 2022
Attraverso l’analisi di alcuni brani della Pro Plancio di Cicerone, dove si richiamano le specifiche modalità di selezione dei giudici alla luce della lex Licinia del 55 a.C. sul crimen sodaliciorum, si conferma la tesi di Fascione, per la quale i giuristi di età classica trassero spunto dalla riflessione teorica sulla fraus legi sviluppata in margine ...
openaire   +3 more sources

La eficacia vinculante de los responsa prudentium romanos [PDF]

open access: yes, 2006
[Resumen] Se trata de un nuevo enfoque acerca de los responsa prudentium romanos que tendrían eficacia vinculante para el iudex privatus, quien respondía quasi ex delicto si no tenía presente la communis opinio, incurriendo en fraus legis.
Fuenteseca, Pablo
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Fraus legis in land ownership conducted by foreign citizen in perspective of Indonesian land law

open access: yesInternational Journal of Latin Notary, 2023
Indonesia has a close relationship with the earth, water, space, and the natural wealth contained therein, so the land tenure hierarchy in Indonesia places the nation's rights in the highest order. Based on the concept of the nation's rights, only Indonesian citizens are allowed to have full relations with the territory of Indonesia, while foreigners ...
Rima Komariah   +2 more
openaire   +1 more source

Щодо питання про співвідношення інститутів автономії волі сторін та обходу закону у міжнародному приватному праві [PDF]

open access: yes, 2014
On the basis of the analysis of doctrinal research and international legal acts, the author discusses one of the most important questions regarding the relationship between the institutes of private international law such as fraus legis and lex ...
Погорецька, Н.В.
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Fraude à Lei no Direito Tributário: Conceito, Estrutura e Âmbito de Aplicação

open access: yes, 2023
The present article analyzes “fraus legis” in the domain of tax planning. It first centers its attention on the concept and structure of the institution, in order to determine its extension.
Borges Coelho de Miranda Freire, André
core   +1 more source

GAAR implementation in the Netherlands: does fraus legis suffice?

open access: yes, 2019
This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine ...
Nederveen, Cas
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HR (zaaknr. 11/05609, LJN BY0548: fraus legis van toepassing op het kortstondig aangaan van een geregistreerd partnerschap teneinde overdrachtsbelasting te ontgaan)

open access: yes, 2013
Fraus legis van toepassing op het kortstondig aangaan van een geregistreerd partnerschap teneinde overdrachtsbelasting te ontgaan. De Hoge Raad oordeelt met een beroep op het leerstuk van fraus legis dat het aangaan van een geregistreerd partnerschap ...
Rozendal, A.
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